2021 Year-End Tax Planning Guide

John I. Frederick, JD, LLM has over 15 years of experience in the areas of federal, state, and local taxation, with particular emphasis on income tax compliance and planning for a diverse client base including fiduciaries, high net worth individuals, nonprofit organizations, closely-held businesses, and investment partnerships. Prior to joining the Tax Accounting Group (TAG), he maintained his own law practice, focusing on real property tax litigation, small business formation and structure, and individual income tax planning and compliance. He is a leading contributing author to TAG's Client Alerts, including serving as managing editor of TAG’s highly acclaimed Year-End Tax Planning Guide. He also co-chairs TAG’s Tax Alert Task Force, which is charged with monitoring new tax law across many tax types and advising clients accordingly. He holds a Juris Doctor and Masters in Taxation from Villanova University School of Law and is a graduate of Boston University's School of Management.

The Tax Accounting Group is under the leadership and direction of Michael A. Gillen, who has more than 35 years of experience in many facets of federal, state and local income taxation, with particular emphasis on income tax compliance and planning for individuals and businesses. He also devotes his practice to litigation consulting services, including criminal and civil tax controversies, damage measurement, fraud and embezzlement detection, forensic and investigative accounting, legal claims and class action settlement administration, marital disputes, and professional malpractice. He assists numerous lawyers and law firms representing clients in regulatory and transactional matters and throughout various stages of litigation. Mr. Gillen is a Certified Public Accountant, Certified Fraud Examiner and Certified in Financial Forensics. He is a member of the Pennsylvania Institute of Certified Public Accountants (PICPA), the American Institute of Certified Public Accountants (AICPA), the national Association of Certified Fraud Examiners, and the Philadelphia Chapter of Certified Fraud Examiners. He has previously served as president of the Greater Philadelphia Chapter of the PICPA, the largest chapter of one of the oldest and largest state CPA societies in the country, and was also the first president to serve two consecutive terms during the mandated single term structure which dates back to 1940. He has also served in a wide array of leadership roles with the PICPA, including but not limited to, chair of the Greater Philadelphia Chapter Nominations and Past Presidents Committee, co-chair of the Greater Philadelphia Chapter Committee on Cooperation with the Bar, and chair of the Committee on Forensic and Litigation Services Conference Sub-Committee, and also served as a long-standing member of the Speakers Bureau. In 2019, Mr. Gillen was the recipient of the PICPA Champion CPA Award, an award presented to a member of the Greater Philadelphia Chapter of the PICPA who exemplifies the highest qualities of leadership through demonstrated participation, contributions and commitment to the Institute, CPA profession, and community including outstanding community service, extraordinary technical expertise, implementation of innovative projects and initiatives, consistent leadership and participation and meaningful mentoring activities. He currently serves on numerous PICPA Thought Leadership Committees, including Professional Alliances, Federal Taxation, Local Tax, Transaction Advisory Services, Tax Administration, and as liaison with the Department of Revenue Thought Leadership Committee. Mr. Gillen is deeply committed to non-profit board service. He is former trustee of the Educational Foundation for Women in Accounting and former member of the Mayor's Citizen Advisory Committee for the Township of Washington, New Jersey. He currently serves on the board of ACCT Philly, the largest animal care and control service provider in the Philadelphia region which provides shelter, care and life saving efforts for homeless, abandoned, and abused animals and protects the health, safety and welfare of the citizens of Philadelphia. Mr. Gillen is a published author and speaker regarding tax and litigation consulting topics and has been featured or quoted in Forbes Magazine, Huffington Post, The Philadelphia Inquirer, Philadelphia Daily News, Philadelphia Business Journal and The Legal Intelligencer as well as many other publications. He has appeared on and contributed to television and radio programs, including NBC 10, "Mary Talks Money" with Mary Caraccioli on ABC's LiveWellHD network, KYW News Radio 1060 and WNTP Radio 990 FM/860 AM, and was a recurring guest on "Comcast Newsmakers" on CNN Headline News and on "Money Matters Today" on CN8/Comcast Network. He graduated from LaSalle University with a Bachelor of Science degree in Accounting.

Steven M. Packer has over 30 years of experience in accounting and auditing, federal, state and local income taxation, and human capital management. He devotes his practice to tax and accounting compliance and review, litigation consulting, human capital management and business development activities. Prior to joining the Tax Accounting Group, he was a manager with both a large regional and international CPA firm, and served as chief financial officer for an international retail and distribution company. Mr. Packer is a past president of the Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA), the largest chapter of one of the oldest and largest state CPA societies in the country, has co-chaired the Chapter Member Services Committee, and is a member of the Chapter Past Presidents Committee. He is a member of the PICPA, and has served on the State Nominations and Membership Committees. He has previously chaired the Chapter Committee on Relations with Colleges and Universities, Past Presidents and Nominations Committees. In 2008, he was presented with the Chapter Champion Award, an annual award presented to a member of the Greater Philadelphia Chapter of the PICPA who exemplifies the highest qualities of leadership through distinguished participation, contributions and commitment to the Institute, CPA profession, and community. He is a published author and contributing author to the Tax Accounting Group's Client Alerts and other tax and financial publications designed specifically for our clients, and speaks regularly before various professional groups. He is a certified public accountant and a member of the American Institute of Certified Public Accountants (AICPA) where he serves on the Member Advisory Panel, comprised of a select group of leaders of the CPA profession nationwide. He graduated from Philadelphia University with a Bachelor of Science degree in Accounting.