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Advisory Committee on Tax Exempt and Government Entities (ACT) 2013-2014 Member Biographies

Eric B. Carriker, Boston, MA
Mr. Carriker is an assistant attorney general in the Non-Profit Organizations/Public Charity Division of the Massachusetts office of the Attorney General. He conducts investigations and litigation that cover a broad spectrum of issues connected with the Attorney General’s oversight of charities that includes: (i) enforcing state registration and reporting requirements; and (ii) ensuring that charitable assets are properly managed, charitable fiduciaries fulfill their duties of loyalty and care, donor intent is fulfilled, and that fraudulent fundraising is remedied. Mr. Carriker previously served as president of the National Association of State Charities Officials. He is a graduate of Harvard College and Boston University Law School. (Exempt Organizations)

Milton Cerny, Washington, D.C. and Richmond, VA
Mr. Cerny is counsel at McGuireWoods representing nonprofit organizations (hospitals, private foundations, universities, and U.S. affiliates of foreign charities). He advises on tax planning and legal representation on large case and team audits regarding tax controversies before the IRS and compliance with federal requirements on governance and private foundations. He was technical advisor to the IRS Assistant Commissioner, Employee Benefits and Tax Exempt Organizations. Mr. Cerny received a Bachelor of Science in International Relations at American University, Washington, D.C., and a Juris Doctorate from American University, Washington College of Law. (Exempt Organizations)

Alison Cohen, Atlanta, GA
Cohen is a benefits lawyer working for Transamerica Retirement Solutions, specializing in the Employee Plans Compliance Resolution System (EPCRS) corrections. She has 18 years of experience working with retirement plans. From plan operations to presentation and sales, to resolution of complex legal issues, Cohen has broad experience and knowledge of the real world of retirement plan law. Cohen received a B.A. in Political Science from Rice University, Houston and a Juris Doctorate from the University of San Diego School of Law, San Diego. (Employee Plans)

Holly Easterling, Ada, OK
Ms. Easterling is Secretary of the Department of Treasury for the Chickasaw Nation in Ada, OK, where she works directly with Governor Bill Anoatubby to ensure that the financial and strategic needs of the Tribal government are realized. She served as an elected official in the Tribe’s legislature including serving as Chair of the legislature and Chair of the Finance Committee. She also served as Controller for Chickasaw Enterprises, the business division of the Chickasaw Nation, which owns and operates one of the largest casinos worldwide. Ms. Easterling graduated from Oklahoma State University with a Bachelor’s degree in accounting and became a CPA in 1990. (Indian Tribal Governments)

Stephen L. Ferszt, New York, NY
Mr. Ferszt is chair of the Employee Benefits and Executive Compensation Group at Tarter Krinsky & Drogin LLP. He counsels clients ranging from Fortune 100 companies to small employers on all aspects of qualified retirement plans (defined contribution and defined benefit). He also counsels tax-exempt organizations on issues involving public charities and private foundations. Mr. Ferszt served as Chair of the Tax Section of the New Jersey State Bar Association and its Employee Benefits Committee. He is also a member of the IRS Northeast Pension Liaison Group and a fellow of the American College of Trust and Estate Counsel where he serves on its Employee Benefits in Estate Planning committee. Mr. Ferszt received his Juris Doctorate from the Benjamin N. Cardozo School of Law of Yeshiva University and his Bachelor of Arts from Boston University. (Employee Plans)

Diane M. Gange, Sequim, WA
Ms. Gange is CFO of Jamestown S’Klallam Tribe and is responsible for fiscal oversight of the Tribe’s operations and all of its enterprises. She is responsible for the analysis and interpretation of financial information pertaining to the Tribe and its operation’s performance. She makes recommendations concerning business policy, resource allocation, and business operations to improve financial performance. She is also responsible for analyzing and determining tax strategies relating to tribal business programs, advising Tribal Council on tax consequences of programs affecting its citizens, and developing policies and plans for company relations with outside firms. She has conducted training in accounting principles and governmental accounting. Ms. Gange received a Bachelor of Science in Accounting from Central Washington University, Ellensburg, WA, and an Associate of Arts in Accounting at Peninsula College, Port Angeles, WA. (Indian Tribal Governments)

Virginia Gross, Kansas City, MO
Ms. Gross is a shareholder in the law firm of Polsinelli PC and has been a tax attorney for more than 22 years. Her practice is devoted to advising and counseling tax-exempt and governmental organizations on federal tax law and governance matters, including reporting, compliance and structural issues.  Gross has extensive experience working with private foundations and other grant-making entities, healthcare organizations, colleges and universities, supporting organizations and other public charities, social clubs, and associations.  She also works with many nonprofit boards of directors on governance matters and writes and presents extensively on legal matters for tax-exempt organizations, including Form 990 reporting, governance issues, and private foundation law. Gross received a B.S. in Civil Engineering from Texas A&M University, College Station, and a Juris Doctor from the University of Texas School of Law, Austin. (Exempt Organizations)

Robert E. Jaros, Boulder, CO
Mr. Jaros is Deputy Controller for the State of Colorado. He is responsible for addressing technical tax law issues, implementing new legislative provisions, reporting and analysis, payroll, accounting and recovery audits, and has worked with FSLG to address various technical tax issues. He serves as part-time accounting instructor at the Metropolitan State University in Denver, CO. Mr. Jaros received the Community Engagement Award from the Center for Urban Connections and is a member of the AICPA and the National Association of State Auditors, Comptrollers and Treasurers. Mr. Jaros received his Juris Doctorate from the University of Detroit School of Law, his Master’s in Business Administration from Columbia University Graduate School of Business, and his Bachelor of Arts from Rutgers University. (Federal, State and Local Governments)

Marty Martin, Raleigh, NC
Mr. Martin established the Martin Law Firm to provide legal services to nonprofit and tax exempt organizations and training for their boards and senior management. Mr. Martin is an instructor for the Duke University Nonprofit Management Certificate program and is affiliated with the North Carolina State University Institute for Nonprofits. He authors The Nonprofit Mentor blog and frequently speaks on issues related to nonprofit organizations. Mr. Martin received a Master’s Degree Public Administration with a concentration in managing nonprofit and public sector organizations from the Harvard Kennedy School and a Juris Doctorate degree from the Western New England University School of Law. (Exempt Organizations)

Joan E. McCabe, Scarborough, ME
Ms. McCabe is the managing partner of Actuarial Designs & Solutions, Inc., an independent actuarial consulting and retirement plan administration firm. She is a consulting actuary and provides plan design and consulting services for numerous defined benefit, 401(k) profit-sharing, Employee Stock Ownership Plan (ESOP), and nonqualified executive retirement plans. Ms. McCabe is an Enrolled Actuary, an Associate in the Society of Actuaries, a Member of the American Academy of Actuaries, and a Member of the American Society of Pension Professionals & Actuaries. She holds a Master’s degree in Actuarial Science from the University of Nebraska and a Bachelor of Science degree in Mathematics from the State University of New York. (Employee Plans)

William “Yaan Yaan Eesh” Micklin, Alpine, CA
Mr. Micklin is 1st Vice President of the Central Council of Tlingit & Haida Indian Tribes of Alaska, representing over 28,000 tribal citizens. He is CEO for the Ewiiaapaayp Band of Kumeyaay Indians and Executive Director of the California Association of Tribal Governments. He is appointed to tribal advisory committees for the Internal Revenue Service, Department of Interior, and Department of Energy. Mr. Micklin graduated with a Bachelor of Arts in English Literature from the University of Washington. (Indian Tribal Governments)

David Moja, Orlando, FL
Moja is a Partner and National Director of Not-for-Profit Tax Services at Capin Crouse LLP. With 26 years of accounting experience, he has worked both inside not-for-profit organizations and for public accounting firms. Moja has extensive experience serving colleges and universities, associations, global missions organizations, churches, chambers of commerce, children’s advocacy groups and environmental organizations. Moja has spoken extensively on tax-exempt organization issues to a wide variety of groups and conducts regular webcasts on exempt organizations issues. Moja is a licensed CPA in Florida, Georgia and Colorado and received a B.S. in Accounting from Florida State University, Tallahassee. (Exempt Organizations)

Donna M. Mueller, Des Moines, IA
Ms. Mueller is CEO of the Iowa Public Employees Retirement System—a state-wide public defined-benefit retirement system that has 300,000 members and 2,200 public employers, collects $942 million in contributions, pays $1.4 billion in benefits, and invests $24.5 billion in trust fund assets. She is Past-President of the National Association of State Retirement Administrators and a member of the National Council on Teacher Retirement. Ms. Mueller received a Bachelor of Arts in Political Science at the University of Minnesota, Duluth and a Juris Doctorate from Washington and Lee University, Lexington, Virginia. (Employee Plans)

David A. Mustone, McLean, VA
Mr. Mustone is partner at Hunton & Williams LLP advising employers on tax, ERISA and labor law aspects of employee benefits law. His clients include for-profit employers (both publicly traded and privately held) and a variety of nonprofit and governmental employers. He is co-chair for separate IRS liaison groups on determination letter and correction programs for tax qualified plans. He served as a senior attorney in the IRS Office of Chief Counsel. Mr. Mustone received a Bachelor of Arts in Government from the University of Notre Dame, Notre Dame, Ind.; and a Juris Doctorate and LL.M in Taxation from the National Law Center, George Washington University, Washington, D.C. (Employee Plans)

Katherine A. Newell, Princeton, NJ
Ms. Newell is Director of Risk Management and Ethics Liaison Officer at the New Jersey Educational Facilities Authority (NJEFA) responsible for developing and implementing post-issuance tax compliance policies and procedures. As a Government Finance Officers Association member, she worked with the National Association of Bond Lawyers on the GFOA-NABL Post Issuance Compliance Checklist and is a member of the GFOA’s Debt Committee. Prior to joining NJEFA, she engaged in the private practice of law, specializing in financing for governmental entities and conduit borrowers. Ms. Newell received her LL.M in Taxation from Georgetown University School of Law, Washington, D.C.; a Juris Doctorate from Villanova University School of Law, Villanova, PA; and a Bachelor of Arts in Mathematics from Temple University, Philadelphia, PA. (Tax Exempt Bonds)

J. Sue Painter, Seattle, WA
Ms. Painter is System Director, CIO/Treasurer of her firm, Providence Health & Services, which is a multistate not-for-profit health care system with revenues in excess of $9.1 billion. She is responsible for the issuance of over $4 billion in debt financing. Prior to joining Providence, she served as the Treasurer of the Public Utility District of Clark County. In that role she was responsible for the debt issuance of a local government issuer. Ms. Painter previously served as an investment executive with a major investment bank. Ms. Painter has a Master’s of Business Administration from the University of Portland and a Bachelor of Science in Business Admin/Finance from Portland State University, OR. (Tax Exempt Bonds)

Lisa M. Pusich, Juneau, AK
Ms. Pusich is the Deputy Director for the State of Alaska, Department of Administration, Division of Finance. She is the state liaison with the IRS for all tax matters including return filing and overall tax compliance. She oversees the accounting services, payroll, systems administration, and programmers for the Division. She is directly involved in implementing new tax provisions and responsible for addressing a myriad of technical tax law issues that affect withholding and information reporting. Ms. Pusich has a Bachelor of Arts Degree in Accounting from Western Washington University in Bellingham, WA, and a CPA license in the State of Alaska. She is a member of the AICPA; Association of Government Accountants; and the National Association of State Auditors, Comptrollers and Treasurers. (Federal, State and Local Governments)

Stuart A. Sirkin, Washington, D. C.
Sirkin is a benefits lawyer with The Segal Company. He gained vast experience on employee plans while working at the IRS, the Department of Labor and the Pension Benefit Guaranty Corporation (PBGC), the Senate Finance Committee, as well as consulting and law firms and through his involvement with interagency task forces, American Bar Association subcommittees and other groups. Sirkin received a B.A. in Economics from George Washington University, Washington, D.C.; a Masters in Labor Economics from Cornell University, Ithaca, N.Y.; a Juris Doctorate from Columbia University Law School, New York, and a Masters in Tax Law from the Georgetown University Law Center, Washington, D.C. (Employee Plans)

Kathy Sheppard, Boston, MA
Ms. Sheppard is Deputy Comptroller for the Commonwealth of Massachusetts, Office of the Comptroller. She is responsible for the tax reporting and compliance issues for all government entities in the commonwealth and works directly with the IRS to address and resolve various tax matters. Ms. Sheppard is responsible for implementation and direction of the state accounting and payroll system for all departments within the state. She has served on the Lieutenant Governor’s Task Force on the Prevention of Fraud, Waste and Abuse. Ms. Sheppard is a member of the National Association of State Auditors, Comptrollers and Treasurers. (Federal, State and Local Governments)

Lorraine Tyson, Chicago, IL
Ms. Tyson is a tax partner in Pugh, Jones & Johnson, P.C.’s Public Finance Practice Group and advises clients on federal tax and securities law issues that arise in public finance and privatization transactions. She also serves as tax controversy counsel to issuers or other participants on bond deals audited by the IRS. Ms. Tyson is a member of the Tax Exempt Financing Committee of the American Bar Association and the Tax Committee of the National Association of Bond Lawyers (NABL). She has served as a panelist at NABL’s Tax and Securities Law Institute and is a member of the Steering Committee for NABL’s Bond Attorneys’ Workshop from 2011-2013. Ms. Tyson received an LL.M in Taxation from Northwestern University School of Law, a Juris Doctorate from the University of Illinois College of Law, and a Bachelor of Arts from Northwestern University. She is a member of the Governors State University Board of Trustees and is also a member of Women in Public Finance’s Board of Directors. (Tax Exempt Bonds)

Gary J. Young, Boston, MA
Mr. Young is director of the Northeastern University Center for Health Policy and Healthcare Research and professor of Strategic Management and Healthcare Systems at the D’Amore-McKim School of Business and the Bouvé College of Health Sciences, Northeastern University. Previously, he was professor and chair of the Department of Health Policy and Management, Boston University School of Public Health, senior associate with the Lewin Group, and also served as a health care attorney and analyst within the U.S. government. Mr. Young received a Juris Doctorate and a Ph.D. in Management from the State University of New York. (Exempt Organizations)

Page Last Reviewed or Updated: 27-Feb-2014