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MARLA CASTNER is a senior tax manager at Moss Adams, LLP, with 30 years of experience in public accounting. The main focus of her career has been taxation, and one of the primary areas of concentration has been estate and gift taxation and not for profit taxation. Prior to moving to New Mexico in 2000, Ms. Castner worked for a small certified public accounting firm in New York, where she gained significant experience in estate, gift and fiduciary taxation. She also is experienced in corporate and partnership taxation and provides consultation for real estate related taxation issues such as like kind exchanges and installment sales. Ms. Castner has provided public speaking to clients and organizations on an array of topics including record retention, estate and gift taxation, like kind exchanges and family limited partnerships. She is licensed to practice as a Certified Public Accountant in New Mexico and New York and is a member of the AICPA. Ms. Castner also is a treasurer for Keep New Mexico Beautiful. ROBERT J. DESIDERIO currently practices with Sanchez, Mowrer and Desiderio, P.C., in the areas of tax-exempt organizations, tax law and business transactions. He was dean of the University of New Mexico School of Law from 1979 to 1985 and from 1997 to 2002 and served as a professor of law for the school over several decades. Mr. Desiderio wrote Planning Tax-Exempt Organizations (Lexis Nexis, 2010), Vol. 19, Not-for-Profit Corporations, Rabkin & Johnsons, Current Legal Forms with Tax Analysis (Matthew Bender, 2010) and Non-Profit Organizations: Law and Policy 3rd Edition (West 2010). He was the executive director of Con Alma Health Foundation. Mr. Desiderio was co-chair of the State Bar Study Committee and was a consultant to Southern New England Law School. In addition to his responsibilities as dean, he chaired the Judicial Selection Commission in New Mexico and chaired the Professional Tax Study Committee. Mr. Desiderio also co-chaired the Public School Capital Outlay Task Force. Currently, he is vice-chair of the New Mexico Education Trust Board, and is still a professor emeritus at the University of New Mexico School of Law. Mr. Desiderio's research interests include tax-exempt organizations, state and local taxation and remedies. He earned his B.S. degree from St. Joseph's University in Pennsylvania and his J.D. degree from Boston College. STEPHEN E. LIVINGSTON is a director in the tax department of Clifton Gunderson LLP. He has more than 30 years of experience as a certified public accountant advising business clients in many industries including manufacturing, wholesale/retail, construction, real estate, hospitality, agricultural, professional and other services, not-for-profit organizations and private foundations. Mr. Livingston is responsible for the nonprofit tax reporting and tax compliance portion of the tax practice at Meyners + Company, LLC. He has extensive experience consulting with not-for-profit organizations on federal and state compliance and reporting issues. Prior to joining Meyners + Company, LLC, Mr. Livingston operated his own accounting firm for more than ten years. He also spent three years as the financial manager/treasurer for an Albuquerque nonprofit with eight million in revenues. Mr. Livingston is a graduate of the University of New Mexico, where he earned his B.B.A. degree. He has been licensed as a certified public accountant in New Mexico for 30 years. Mr. Livingston is a member of the American Institute of Certified Public Accountants and the New Mexico Society of Certified Public Accountants. MARJORIE A. ROGERS is a shareholder with the Albuquerque firm of Modrall Sperling, where her main areas of practice are estate planning, estate administration, tax planning, pension planning, pension administration and tax-exempt organizations. Ms. Rogers earned her B.A. degree from Carnegie Mellon University, her J.D. degree from Albany Law School, Union University and her LL.M. degree from Georgetown University. She is a member of the American (member, Taxation and Real Property, and Trust sections), New York State and New Mexico Women's bar associations, the State Bar of Michigan, the District of Columbia Bar, the State Bar of New Mexico (past president, Taxation Section) and the New Mexico Estate Planning Council (past president).
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