RICHARD L. ANKLAM is the president and executive director of the New Mexico Tax Research Institute. He is disciplined in multi-state tax and credit/incentive issues. Mr. Anklam is a member of the Government Research Association, the National Taxpayers' Conference, the New Mexico Society of Association Executives, the American Institute of Certified Public Accountants, and serves on the board of the New Mexico Society of CPAs. He has previously served on the boards of the New Mexico Tax Research Institute, and the Association of Commerce and Industry, where he was an active member of their Tax Committee. Mr. Anklam is a CPA and graduate of the University of New Mexico's Anderson School of Management.

BOBBI KAY NELSON is a certified public accountant with Atkinson & Co. LTD., and has more than 30 years of public accounting experience. Ms. Nelson brings a unique perspective to helping business owners and entrepreneurs in providing opportunities to capitalize on tax incentives. She has spent years building her skills and credentials in personal and corporate tax compliance, consulting, cost segregation, and audit services. As a former business owner, and through her work with businesses of all sizes, industries, and complexities, Ms. Nelson has become an expert in finding cost savings opportunities for clients. She is a member of the New Mexico Society of CPAs, American Institute of Certified Public Accountants (AICPA), and serves on the local boards of National Association of Industrial and Office Properties (NAIOP), Commercial Real Estate Women (CREW), and Associated General Contractors (AGC). Ms. Nelson holds a B.B.A. degree from the University of New Mexico, and is a certified public accountant certified to practice in New Mexico and Arizona.

JAMES P. O'NEILL is the principal of O'Neill Consulting LLC, a firm focusing on New Mexico tax law and tax policy. Mr. O’Neill represents private and governmental clients before legislative bodies, building on his 19 years as director of tax policy with the New Mexico Taxation and Revenue Department. He is a member of both the Greater Albuquerque Chamber of Commerce (and served as a board member for several years) and the Association of Commerce and Industry since 2002. Mr. O’Neill is a founding member of the New Mexico Tax Research Institute, serving on its board and for a few years, as its secretary. He earned his B.S. degree from Fordham University and his M.S. degree from the University of New Mexico.