WASHINGTON -
The Internal Revenue Service’s Advisory Committee on Tax Exempt and Government Entities (ACT) will hold a public meeting June 13, 2007, at 9 a.m. at 1111 Constitution Ave., N.W., Washington, D.C. At the public meeting, six ACT project teams will present recommendations to the IRS Commissioner and senior leadership of the IRS’s Tax Exempt and Government Entities Division (TE/GE). The projects are:
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A Review of the Voluntary Self-Compliance Program for Indian Tribal Governments,
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A Proposal for an Exempt Organizations Voluntary Compliance Program,
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After the Bonds Are Issued: What Then?,
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Improving Compliance for Adopters of Pre-Approved Plans,
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A Prototype for Public Sector Defined Contribution Plans, and
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Public Employers’ Withholding and Reporting for Non-Resident Aliens.
The IRS has also named six new members who will begin their two-year terms on the ACT in June. They join 15 returning committee members. The six new members of the ACT are listed below by area of expertise.
Employee Plans
Michael M. Spickard, Summit Retirement Plan Services, Inc., Akron, Ohio
Michael M. Spickard is the owner, chief executive officer and chief actuary of Summit Retirement Plans Services, a leading third-party administrator in northern Ohio. He is an Enrolled Actuary and has more than 16 years experience designing and administering all types of retirement plans, with in-depth experience in the areas of salaried, hourly and union defined benefit plans. Mr. Spickard holds a Bachelor of Science in Applied Mathematics from the University of Akron.
Marcia S. Wagner, The Wagner Law Group, Boston
Marcia S. Wagner is a principal of The Wagner Law Group, specializing in pension and employee benefits law. Previously, she was a partner at the Boston law firm of Warner & Stackpole LLP and the head of its ERISA/Employee Benefits Practice Group. In her practice, Ms. Wagner’s “core” client is in the small or mid-sized market, and her firm advises clients on matters concerning qualified, nonqualified and welfare benefits plans. Ms. Wagner received her Juris Doctorate from Harvard Law School.
Exempt Organizations
Fred T. Goldberg, Jr., Skadden, Arps, Slate, Meagher & Flom, LLP, Washington, D.C.
Fred T. Goldberg is a partner at Skadden, Arps, Slate, Meagher & Flom LLP, with extensive experience not only in the area of exempt organizations, but also employee plans and tax-exempt bonds. Mr. Goldberg was Assistant Secretary for Tax Policy, U.S. Department of the Treasury (1992). He also served as Commissioner of Internal Revenue (1986–89) and Chief Counsel of the Internal Revenue Service (1984–86). He holds a Juris Doctorate from Yale University.
Mary Rauschenberg, Deloitte Tax LLP, Chicago
Mary Rauschenberg is Director of Deloitte Tax LLP’s Chicago healthcare and not-for-profit tax practices. Her clients include academic medical centers, colleges and universities, teaching hospitals, cultural organizations, trade associations, public and private foundations, and other tax-exempt organizations. Ms. Rauschenberg holds a Masters of Accounting Science from the University of Illinois.
Government Entities: Indian Tribal Governments
Dennis Puzz, Jr., Best & Flanagan LLC, Minneapolis
Dennis Puzz is a member of the Yurok Tribe of Northern California and an attorney in the Native American Law section of Best & Flanagan. Mr. Puzz focuses his practice on representing tribal governments in the areas of gaming, economic development, constitution, ordinance and regulation drafting, and employment. Prior to rejoining the firm, he was executive director of the Yurok Tribe, in Klamath, Calif. As executive director, he oversaw all operations of the tribal government, which employs approximately 250 employees and operates on a yearly budget of $12 million. He was also tasked with managing all Tribal Council initiatives internally, representing the Tribe on these issues with outside entities, and managing four outside law firm relationships regarding these projects. Mr. Puzz has a Juris Doctorate from the University of Minnesota Law School.
Government Entities: Tax Exempt Bonds
John G. Pasicznyk, Dormitory Authority of the State of New York, Albany, N.Y.
John G. Pasicznyk is the chief financial officer and treasurer of the Dormitory Authority of the State of New York, one of the largest issuers of tax-exempt debt and one of the largest public construction companies in the nation. In this position, Mr. Pasicznyk is responsible for all treasury, accounting, computer and information services functions related to a $34 billion debt portfolio. In addition to being responsible for administering all outstanding bond issues, he is also responsible for investments and arbitrage rebate compliance. Mr. Pasicznyk holds a Masters of Business Administration from the Duke University Fuqua School of Business.
ACT Members Continuing on the Committee
Employee Plans
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Susan D. Diehl, PenServ, Inc., Horsham, Pa.
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Dodi Walker Gross, Reed Smith, LLP, Pittsburgh
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Daniel J. Schwartz, Greensfelder, Hemker & Gale, P.C., St. Louis
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Michael S. Sirkin, Proskauer Rose LLP, New York
Exempt Organizations
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Betsy Buchalter Adler, Silk, Adler & Colvin, San Francisco
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Bonnie Brier, The Children’s Hospital of Philadelphia, Philadelphia
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Sean Delany, Lawyers Alliance for New York, New York
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Ana Thompson, The Charles and Helen Schwab Foundation, San Mateo, Calif.
Government Entities – Federal, State and Local Governments
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Steven W. Hoffman, The Ohio State University, Columbus, Ohio.
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Nicholas C. Merrill, Jr., State Employees’ Retirement System of Illinois, Springfield, Ill.
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Julian Regan, Fidelity Employer Services Company, Marlborough, Mass.
Government Entities – Indian Tribal Governments
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Sandra Starnes, Port Gamble S’Klallam Tribe, Kingston, Wash.
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Mary J. Streitz, Dorsey & Whitney LLP, Minneapolis
Government Entities – Tax Exempt Bonds
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Joan M. DiMarco, BondResources Partners, LP, Philadelphia
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Maxwell D. Solet, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., Boston
ACT Members Leaving the Committee in June 2007
Employee Plans
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Charles M. Lax, Maddin, Hauser, Wartell, Roth & Heller, P.C., Southfield, Mich.
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Charles F. Plenge, Hayes and Boone, LLP, Dallas
Exempt Organizations
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Julie L. Floch, Eiser LLP, New York
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Suzanne Ross McDowell, Steptoe & Johnson, LLP, Washington, D.C.
Government Entities – Indian Tribal Governments
Government Entities – Tax Exempt Bonds
Maxwell D. Solet, with Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., will be the ACT Chair for 2007–2008.
The 21-member advisory committee includes external stakeholders and representatives who deal with employee retirement plans, tax-exempt organizations, tax-exempt bonds and federal, state, local and Indian tribal governments. ACT members are appointed by the Secretary of the Treasury and generally serve two-year terms. They advise the IRS on operational policies and procedures.
The ACT was established in May 2001 under the Federal Advisory Committee Act to provide an organized public forum for discussion of relevant issues affecting the tax exempt and government entities communities. It allows the IRS to receive regular input with respect to the development and implementation of policy concerning employee plans, exempt organizations, tax-exempt bonds and federal, state, local and Indian tribal government issues.
The project reports and proceedings of the June 13 meeting will be made public under the Federal Advisory Committee Act. The report will be available on this Web site.
Due to limited seating and security requirements, members of the public interested in attending the public meeting should call Cynthia Phillips Grady to confirm their attendance. She can be reached at 202-283-9954 (not a toll-free call). Attendees must have photo identification and are encouraged to arrive at least 30 minutes before the session begins.
