What is the S Corporation Association?
The S Corporation Association is the only organization in Washington D.C. exclusively devoted to promoting and protecting the interests of America’s 4.5 million S corporations.
Since its inception in 1996, S-Corp has scored numerous legislative victories as it acts as the “eyes and ears” for the America’s S-Corp community. Our mission is to protect America’s family and closely-held businesses from excessive taxes and government mandates while working to ensure America’s most popular corporate structure remains competitive in the Twenty-First Century.
Board of Directors
The S-Corp Board of Directors establishes the Association’s legislative priorities on a regular basis with input from the S-Corp Advisory Board and member companies. The following business leaders are dedicated to efforts to strengthen our nation’s S corporations.
Tony is the President and CEO of McIlhenny Company and is the fifth generation of his family to be involved in the business. McIlhenny Company is a family-owned and run business located on Avery Island, Louisiana that makes TABASCO® brand Pepper Sauce. McIlhenny Company was founded in 1868 by the inventor of TABASCO® brand Pepper Sauce, Tony’s great-great-grandfather, Edmund McIlhenny. Labeled in 22 languages and dialects, sold in over 160 countries and territories, added to soldiers’ rations, and put on restaurant tables around the globe, it is the most famous, most preferred pepper sauce in the world. The McIlhenny Company is now in its seventh generation of shareholders and all of the 183 shareholders are family. Tony has been active on S corporation issues for several years now. McIlhenny has been an S Corporation Association member since 2005.
Stephanie E. Silverman
Stephanie Silverman helped found the S Corporation Association in 2001. Prior to S-Corp, Ms. Silverman was a senior advisor in the Washington, D.C. office of Manatt, Phelps and Phillips where she designed and managed client advocacy initiatives before the U.S. Government and foreign governments, launched two trade groups, managing their Washington, D.C. and national public affairs efforts, and spearheaded their campaigns to pass three major new tax laws in the past 5 years. In the early 1990s, Ms. Silverman was also an associate in the global financial strategies unit of Citibank (now Citigroup)/New York. Prior to joining Citibank, Ms. Silverman founded and operated an economic consulting practice in Washington, D.C. and Philadelphia.
Robert E. Dickinson, CPA
Bob Dickinson is the Vice President, Tax for CoorsTek, Inc. CoorsTek is one of the world’s leading manufacturers of industrial ceramic products, with operations throughout the United States and in Canada, Scotland and South Korea. CoorsTek was founded in 1910, has been privately held since 2003, and became an S Corporation in 2008. Mr. Dickinson is a member of the AICPA, the Colorado Society of CPA’s, and the Tax Executives Institute.
Cathy S. Brown, CPA
Cathy Brown is the Vice President of Tax and HR, Inc. Ferrellgas, a Fortune 1000 company, is the nation’s 2nd largest distributor or propane and operates in all 50 states and Puerto Rico. Ferrellgas started operations in 1939, became a publicly traded company in 1994, and became an employee-owned S-Corporation in 1998. Ms. Brown also serves on the Board of Directors for ESCA (Employee-Owned S-Corporations of America). She is a member of the MO Society of CPAs and the Tax Executives Institute (TEI), where she also served on the Board of the Kansas City Chapter of TEI.
Marilyn Franson is the Assistant Controller – Taxes for AMSTED Industries. Based in Chicago, Illinois, AMSTED Industries is a diversified manufacturer of industrial components serving primarily the railroad, vehicular, and construction and building markets.
Christopher S. Hersey
Dead River Company
Chris Hersey is the Treasurer of Dead River Company, a privately owned company founded in 1907. Dead River is the largest residential provider of heating fuels in Northern New England and also has a large commercial real estate portfolio. A certified public accountant, Chris has been with the company for six years, principally with tax, cash management, and consolidated reporting responsibilities.
Elk Country Motels, Inc.
Clarene Law is the CEO of Elk Country Motels, Inc. and Old West Corporation. Ms. Law serves on several boards involving multiple lodging properties and Sub S Corporations. Clarene is a former State of Wyoming Bank Commissioner, and is a member and immediate past Chairman of the Wyoming Business Council. Previously, Ms. Law served fourteen years as an elected State Representative, during which time she chaired the Travel, Recreation, Wildlife and Cultural Resources committee for four years, and the Minerals, Business and Economic Development Committee for eight years.
McGregor Metalworking Companies
The McGregor family began its legacy of entrepreneurship in Springfield, Ohio in 1870, led by brothers Frank and David McGregor and the McGregor Brothers Mail Order Florists. The business spanned over 60 years. In 1968 Dan started his 40-plus-year career with Morgal Machine Tool Company, the first of the McGregor Metalworking Companies. Dan worked with other family members and key associated and created five business units focusing on six metalworking specialties located at one or more of the businesses. The McGregor Metalworking Companies have endured many changes in contract metalworking and have proven their ability to change with technology, globalism and the business environment. Over the years Dan has served on numerous industry association and nonprofit boards. In June 2010 Dan retired as President of the McGregor Metalworking Companies and now serves as Chairman of the Board and as a consultant to management. Dan graduated from Lehigh University in 1965 and served three years in the US Navy.
Matthew J. Rizik
Rock Ventures LLC
Matthew J. Rizik is the Chief Tax Officer at Rock Ventures LLC, the umbrella entity providing operational coordination and integration of Chairman and Founder of Quicken Loans Dan Gilbert’s portfolio of companies, investments and real estate. Prior to joining Rock Ventures, Matthew was a partner at PriceWaterhouseCoopers. During his tenure at PwC from 1979-2010, Matthew served primarily successful family owned enterprises, high net worth individuals including those in professional sports and entertainment, and major automotive companies. He has advised family owned enterprises such as Progressive Tool, Brooks Beverage and Elias Brothers as they dealt with wealth maximization, leadership transition and estate planning issues. In a number of cases, Matthew has been a key adisor as clients went through major equity transactions. He was recognized throughout the Firm as a leading national resource in the professional sports and entertainment industry and has maintained a specialization in major automotive corporate work.
Matthew’s corporate experience as well as key management responsibilities with PwC (Coopers & Lybrand) has included: Global Relationship Partner for General Motors (2005-2010); Global Lead Tax Partner for Ford Motor Company (1998-2005); Lead Tax Partner for Ford Estates (1996-2010); Regional Tax Partner (1995-1998), Tax Partner (1985-1989), and Various Audit and Tax Staff Levels (1979-1985) for Coopers & Lybrand.
Matthew received his MBA and BBA from Michigan State University. He is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.
ARC Abrasives, Inc.
For 24 years Tony has worked hard actively studying the abrasive industry from all aspects, including manufacturing and sales to management and finally ownership of ARC ABRASIVES INC. Tony realized running a small business would not only take dedication and hard work, but ultimately a unique entrepreneurial spirit. Today, continuing the family commitment, Anthony Stayman, CEO, leads the company into the future of industrial abrasives while maintaining the integrity and values that were originally established in 1960.
In 2005, Tony developed a Leadership Group consisting of top management from key departments throughout the company. The main goal of this Leadership Group is to internally integrate the functions of the company. As a result of this integration, ARC ABRASIVES INC has emerged as a leader in cutting edge abrasive products.
Ron Travis, Jr.
Ron Travis is the Vice President of Tax & Legislative Affairs of O’Neal Industries. Founded in 1921, O’Neal is the nation’s largest family-owned group of metal service centers, now with more than 90 locations in 36 states and 8 foreign countries. O’Neal continues to be owned and run by the 3rd and 4th generation of the O’Neal family. Prior to joining O’Neal in 2006, Ron spent 19 years working in the Birmingham office of “Big Four” accounting firm, Ernst & Young, LLP, serving all of the tax needs of the firm’s largest ulti-state / multi-national clients based in the Alabama market, both Public and Private. Ron is a CPA in Alabama and a member of the AICPA and ASCPA. He serves on the board of the Tax Leadership Roundtable and is on the Steering and lobbying committees of The LIFO Coalition. He also serves on the Tax Policy Committees of the National Association of Manufacturers and the Birmingham Business Alliance.
Robert A. Blair
Blair Law PC
Robert Blair is President of Blair Law PC and is a lawyer and an entrepreneur. The original founder of S-Corp, Bob is now an investor in, and a member of the Board of Directors of IPG Photonics Corporation, the world’s leading provider of high power fiber lasers and fiber amplifiers that are revolutionizing performance and utility in a remarkable array of materials processing, telecommunications, medical and other advanced applications. He is a Trustee of the Winkler Family Trust, previously the primary source of equity capital for significant real estate ventures, and now an investment vehicle. He is also managing partner of several real estate partnerships. He served on the governing Board of The College of William and Mary, and served two terms on the Governor’s Economic Advisory Council in Virginia and on the Board of Commissioners of the Virginia Port Authority.
Tom is the VP of Operations for Barker Company. Barker Company, a family owned business, manufactures custom refrigerated and hot display cases for supermarkets, convenience stores and food service operations.
Richard M. Roderick
Dead River Company
Richard Roderick has served as the Senior Vice President and Chief Financial Officer of the Dead River Company. Dead River is one of the largest distributors of petroleum products to residential and commercial customers in northern New England. Dead River also operates a Properties Division, with ownership of approximately 35 commercial buildings or shopping centers, primarily in New England and Florida.
S-CORP Advisory Board
The Advisory Board is a small team of well-regarded professionals who service the S corporation community. This team advises the Board of Directors on substantive and technical S corporation matters.
Thomas J. Nichols, Esq. / Chairman of the Board of Advisors
Meissner Tierney Fisher & Nichols S.C.
111 East Kilboun Avenue, 19th Floor
Milwaukee, WI 53202
Mr. Nichols is a recent Chair and has been active on the American Bar Association Section of Taxation’s Committee on S Corporations since 1987, during which time he has been involved in preparing comments and otherwise participating in a number of important Treasury and legislative projects in the S Corporation area.Mr. Nichols has also been actively involved in updating Wisconsin’s business entity statutes, including the 1996 revisions to Wisconsin’s limited liability company statutes (1995 Wisconsin Act 460) and the state’s cross-species conversion and merger provisions allowing different types of business entities to merge or convert into other types (2001 Wisconsin Act 44).He also advised the Wisconsin Department of Revenue regarding the federalization of Wisconsin’s S Corporation Statutes and Rules, with many of his recommendations being reflected in statutory amendments (1987 Wisconsin Act 92) and Wisconsin Department of Revenue Publication 102, Wisconsin Tax Treatment of Tax-Option Corporations and Their Shareholders.Mr. Nichols is a member of the Authors’ Panel for the Journal of Passthrough Entities (CCH) and is a frequent lecturer and author, having given presentations and/or written articles for New York University Institute of Federal Taxation, Tulane Tax Institute, American Law Institute-American Bar Association (ALI-ABA); Accounting Continuing Professional Education Network (ACPEN), ABA Section of Taxation, the WICPA Annual Tax Conference, the Corporate Practice Institute and numerous other publications and groups.Mr. Nichols is the CEO of his firm where he has been practicing in the business and tax area since 1979.
Marc J. Gerson, Esq.
Miller & Chevalier Chartered
655 15th Street, NW, Suite 900
Washington, DC 20005
Marc J. Gerson is a Member of Miller & Chevalier Chartered, which was founded as the first federal tax practice in the United States. His practice focuses on federal tax policy, providing strategic advice and representation to clients before Congress, the U.S. Department of the Treasury, and the Internal Revenue Service. He previously served as Majority Tax Counsel to the U.S. House of Representatives Committee on Ways & Means, where he provided policy and technical analysis with respect to the development and evaluation of tax legislation. In that role, he served as counsel on all major tax legislation enacted in the 109th Congress, including the Gulf Opportunity Zone Act of 2005, the Tax Increase Prevention and Reconciliation Act of 2005, and the Tax Relief and Health Care Act of 2006.
Stephen R. Litman
Leonard, Street and Deinard
150 South Fifth Street, Suite 2300
Minneapolis, MN 55402
Phone (612) 335-1552
Steve is an attorney practicing since 1973 with the law firm of Leonard, Street and Deinard in its Minneapolis office. He has been a partner or shareholder in the firm since 1979. Steve’s primary areas of practice are tax, estate and business planning. He works with large family businesses and wealthy individuals on sophisticated tax and planning techniques to reduce overall taxation of family assets and to assure a smooth transition of family wealth between generations. Steve has spoken at many regional and national seminars on tax and estate planning; has been an adjunct professor at the University of Minnesota Law School, teaching advanced estate and tax planning; and is an elected fellow of the American College of Trust and Estate Counsel, where he serves on both the business planning and business valuation committees. Leonard, Street and Deinard is a firm of approximately 200 attorneys, with offices in Minneapolis, St. Cloud andMankato, Minnesota, and in Washington, D.C. Steve is very active in the firm, serves as Firm Treasurer, is a member of its Board of Directors, and serves on its Finance, Compensation and Benefits Committees.
Gloria McDonnell, CPA
HLB Tautges Redpath
4810 White Bear Parkway
White Bear Lake, Minnesota 55110
Gloria McDonnell is the Tax Operations Director at HLB Tautges Redpath. She specializes in corporate tax planning and compliance, multi-state taxation, international tax, and tax research. Gloria works with closely held businesses in a variety of industries, including manufacturing and mining, and has provided business tax accounting services since 1989. Gloria earned a Bachelor of Science Degree from Northern Michigan University and is a member of the American Institute of Certified Public Accountants (AICPA) and the Minnesota Society of Certified Public Accountants (MNCPA).
James W. Sansone
20 North Martingdale Road, Suite 500
Schaumburg, IL 60173
Jim Sansone is the Senior Director responsible for Tax Quality and Risk Management in McGladre & Pullen’s Great Lakes tax practice. Throughout his professional career, Jim has focused on tax planning for middle market family-owned businesses and high net worth individuals. He is a nationally recognized expert in the tax laws governing S corporations and structuring family businesses, and currently leads McGladrey’s S Corporation Federal Specialty Tax Service Group. A significant portion of his client responsibilities has dealt with manufacturing and distribution businesses. He also has extensive experience representing clients before the Internal Revenue Service, as well as serving as an expert witness in tax-related litigation matters. Previously, he has been a partner with the firm of Berg, DeMarco, Lewis, Sawatski & Co., until they merged with RSM McGladrey in January, 2000. Prior to that, Jim was the partner in charge of the tax department of a local accounting firm.
David H. Smith
Deloitte Tax LLP
David is a Director in the Los Angeles tax practice of Deloitte Tax. He is a Certified Public Accountant with over 15 years of experience in tax focusing primarily in the real estate industry and closely-held, family businesses. David is also a member of the Deloitte Tax National Pass-through Competency Group. In this role, David is responsible for keeping members of the Los Angeles tax practice up to date with the ever changing tax laws as they relate to pass through entities. In addition to this role, he has instructed courses on individual, partnership and S Corporation taxation at both the Deloitte National and local levels for the past several years. David graduated from La Salle University in Philadelphia, PA with a Bachelor of Science degree in Accounting.
Chris D. Treharne, ASA, MCBA, BVAL
Gibraltar Business Appraisals, Inc.
1325 Dry Creek Drive, Suite 201
Longmont, CO 80503
Before founding Gibraltar Business Appraisals, Inc., in 1994, Chris was the vice president of a regional business valuation firm. In addition, he has worked in Fortune 500 firms and as an executive manager in small companies, including having been CFO of a venture capital financed start-up. He currently provides valuations for federal gift, estate, and income tax purposes as well as stock option, divorce, merger, acquisition, and ESOP needs. Having prepared numerous presentations and authored papers on S corporation valuation issues, Chris is nationally recognized as an expert on the topic. Additionally, he is a licensed Professional Engineer and real estate broker in Colorado. His academic background includes a BS in Electrical Engineering from the University of Iowa and an MBA in finance from the University of Colorado at Boulder. In addition to being a faculty member of the American Society of Appraisers and The Institute of Business Appraisers training programs, Chris is a member of ASA’s Education Committee, the chair of ASA’s Center for Advanced Valuation Studies, and IBA’s Northwest Region Governor (seven states and four Canadian provinces).
Greg L. White is in his 28th year of providing service in accounting and tax matters with a focus on seafood and maritime industries. Greg specializes in tax planning, compliance, U.S. Tax Court litigation, and representation of taxpayers before the Internal Revenue Service. He has provided expert witness testimony in many cases, and has served both as a Court Appointed Receiver and Court Appointed Special Master. Greg is a member of the American Society of Certified Public Accountants, and the Washington State Society of Certified Public Accountants. He is an adjunct professor in the graduate tax program at Golden Gate University.
The S Corporation Association is located in Washington, D.C. and is staffed by professional small business advocates with decades of public policy experience.
Brian Reardon joined the S Corporation Association after serving as a Special Assistant to the President for economic policy, working within the President’s National Economic Council, from 2003-2005. Prior to serving at the NEC, Mr. Reardon served as Staff Director and Chief Economist of the Senate Republican Policy Committee. Mr. Reardon has also worked for the National Federation of Independent Business (NFIB) and then Senator Spencer Abraham (R-MI).