State Income Tax Update: Corporations, Partnerships and PTET (E2312799)

Denisse Moderski is a Director in the firm’s State and Local Tax Group. With over 10 years of experience, she primarily focuses on state and local income taxation and serves clients in a variety of industries, including Financial Services, FinTech, Professional Services, Real Estate, amongst others.Denisse’s specific areas of service include ASC 740, state and local income/franchise tax compliance and consulting matters, including nexus studies, tax due diligence, business entities restructuring, sale of partnership interest analysis, pass-through entity tax elections, state sourcing, state notices resolutions and audit defense. Prior to joining the firm, Denisse was a Senior Manager at a Big 4 accounting firm and provided SALT services to Commercial Tax and Financial Services clients.

Nicholas Montorio is a State Tax Director within the firm's Tax Services Group. With over 15 years of experience, Nicholas has deep experience in a variety of state tax matters, including the state tax implications associated with mergers and acquisitions, identifying and securing state income tax refunds, and representing clients through state tax controversies. He is specifically proficient in providing consulting services with respect to New York and New Jersey corporate income taxation. Nicholas primarily serves partnerships and corporations in the manufacturing & distribution, financial services, and technology industries. He leads the firm's New York State & Local Tax team and helps identify tax savings opportunities for the firm's New York client base. In addition, Nicholas is an avid writer and regularly publishes articles for State Tax Notes and other third-party publishers. His articles delve into the intricacies of New York State and City income tax matters, focusing on the state's corporate income tax reform.Prior to joining the firm, Nicholas was with a prominent accounting firm where he served as a Managing Director and led the New York State Income Tax team, focusing on corporate transactions and refund opportunities.

Parag is a tax attorney with the Patel Law Offices in Iselin. His practice concentration is in tax, business transactions and estate planning. He is a board certified estate planning law specialist, a board certified elder law attorney, and a frequent speaker on legal issues affecting tax, offshore tax planning and estate planning. Parag was named a New Jersey Super Lawyer by New Jersey Magazine for tax and estate planning. He has also received an AV rating from the Martindale-Hubbell Peer Review Rating System, which is the highest professional rating possible among lawyers. He is the 2011/12 chairman of the Tax Law Committee of American Bar Association’s GP Solo and Small Firm Division. Parag also serves as a part-time municipal court judge for Edison Township. He is a member of the New Jersey State, New York State, Middlesex County and American Bar Associations.