International Tax Conference 2024

Brian Hamano, DLA Piper Los Angeles

Brian Hamano represents clients in a broad range of U.S. and international tax matters and has expertise in structuring and negotiating mergers and acquisitions, divestitures, joint ventures, recapitalizations and financing transactions. Brian focuses his practice on counseling private equity sponsors (and their portfolio companies), as well as publicly traded and privately held companies. In addition, Brian regularly advises founders and start-ups on the “qualified small business stock” exemption under Section 1202 of the Internal Revenue Code and the business and tax aspects of company exit strategies.

David Van Vooren, Partner, David Hirson & Partners, LLP

David is a Partner at David Hirson & Partners, LLP and currently leads the Seattle office. David concentrates his practice in corporate and investment-based immigration law.

David has substantial experience advising foreign investors and entrepreneurs on U.S. immigration matters and has successfully handled numerous L-1 and E-2 visa cases for clients with startup companies in the U.S. David also regularly advises corporations on immigration compliance issues and developing long-term immigration strategies. He has experience advising and assisting businesses on H-1B, PERM Based EB-2/EB-3, and TN visas for their foreign national employees as well as EB-1As and National Interest Waivers for the self-petitioner clients with extraordinary ability in the fields.

In addition, David works on EB-5 immigrant investor program matters, including the creation of new EB-5 Regional Centers, advising businesses on EB-5 corporate structuring and financing, and working closely with securities attorneys, economists and business plan writers to ensure compliance with EB-5 program requirements.

David prepares and files I-526 and I-829 petitions on behalf of Regional Centers and investors and is able to guide investors through the entire EB-5 immigration process. David has successfully taken the lead in assisting Regional Centers and investors in responding to complex Requests for Evidence (RFEs) pertaining to pending I-526 and I-829 petitions.

David also works alongside tax and estate planning attorneys to counsel high net worth individuals on comprehensive immigration planning.

Prior to joining David Hirson & Partners, LLP, David worked in-house at a Regional Center where he worked with outside corporate and immigration counsel to develop and structure EB-5 projects. Prior to that, David worked in the Shanghai office of a large business immigration law firm where he was a member of their global immigration practice and advised EB-5 investors on lawful source of funds requirements.

David has nearly a decade of experience living and working in China and is proficient in speaking and reading Chinese.

Deniz Kiral, Turquoise Tax Advisory LLC

Deniz Kiral, CPA, MSF, MA, is an international tax advisor and founder of the Washington CPA firm of Turquoise Tax Advisory in Seattle. Deniz’s practice advises clients with the international tax aspects of corporate structuring, transfer pricing, compliance and cross-border high-net-worth planning. His experience includes private equity cross-border structuring, cross-border restructuring engagements for Fortune 500 companies to manage their global effective tax rate. He also provides cross-border private client services for ultra-high-net-worth clients primarily in Asia with pre-immigration and estate planning.

Devan Friday, Spott Lucey & Wall Inc CPAs

Devan Friday, CPA, is a partner at Spott, Lucey & Wall, Inc. CPAs. Devan graduated from Pacific Union College with an accounting degree and joined the firm in 2007. He received his Master of Science in Taxation with honors in 2013 and Certificate in International Tax in 2018 from Golden Gate University. Devan wrote his thesis on the U.S. taxation of foreign pension and retirement plans.

Devan specializes in tax compliance and consulting services for foreign-owned U.S. corporations, U.S. corporations with subsidiaries and branches abroad, foreign nationals working or investing in the U.S. and U.S. individuals working or investing abroad. In addition to being the firm’s lead specialist in foreign pensions and retirement plans, Devan also specializes in U.S. expatriation, inbound U.S. pre-immigration tax planning, and restructuring multi-national corporations for global tax efficiency.

Jordan Reichelt, Senior International Tax Manager, Spott Lucey & Wall Seattle

Jordan Reichelt, CPA, is a Senior Manager at Spott, Lucey & Wall, a CPA firm specializing in international tax and cross-border issues. His clients include many investors and entrepreneurs in the real estate, technology, and creative sectors and businesses from around the world. Jordan has developed a special focus on state and local compliance services for multinational businesses and issues involving international trusts and estates. He leads Spott, Lucey & Wall’s Seattle office and is a frequent speaker on international tax topics including GILTI, subpart F, and other CFC issues.

Leva Aubin, Partner, Dorsey & Whitney LLP

Leva counsels employers in all aspects of the employment relationship, including navigating the complex U.S. immigration system, to help their businesses grow and succeed As an employment and business immigration attorney, Leva represents management with respect to the full spectrum of workplace policies and practices, including drafting and negotiating employment, separation and non-competition agreements, handling workplace harassment and discrimination claims, and providing legal and practical advice on employee hiring, discipline and termination.

In addition, Leva advises corporate and individual clients on all aspects of U.S. immigration and nationality law, including non-immigrant visas, permanent residence petitions, citizenship and naturalization, expatriate assignments, and the immigration-related aspects of corporate restructurings.

Mark Peterson, Executive Vice President, AICPA Learning

Mark G. Peterson is the Executive Vice President - Advocacy at the Association of International CPAs (AICPA). In this position, he sets the direction for global advocacy for management and public accounting, CPA and CGMA issues. Peterson works closely with state CPA societies, national governments, US state governments, regulators, legislators and accounting bodies to influence and shape policy decisions impacting the profession. Peterson leads the Congressional & Political Affairs, and State Society Affairs, State Regulatory and Legislative Affairs and Tax Advocacy teams. Prior to joining the AICPA, Peterson served as Vice President with the Alpine Group, where he was responsible for individualized lobbying work on tax, trade, agricultural, environmental, energy and related issues. He served a diverse group of clients, including major international technology companies, energy companies, financial institutions, manufacturers and trade associations, as well as worked on several major policy coalitions on matters pending before the legislative and executive branches of government. Peterson has held several other positions in Washington that have included the role of Washington Representative for Toyota Motors North America, Director of Government and Regulatory Affairs for Andersen LLP in Washington and a Special Assistant to Speaker Newt Gingrich in the U.S. House of Representatives. He earned his bachelor of science degree in history from the University of North Dakota.

Mathew Teagarden, Dorsey & Whitney LLP

Mathew Teagarden, J.D., is a partner in the Tax, Trusts, and Estates Group of Dorsey & Whitney LLP. Matt advises individuals and families on estate planning, probate, and trust administration. His experience includes complex gifting techniques, generation skipping transfer tax planning, the creation of business entities, succession planning, charitable planning, and international wealth-transfer strategies.

Moses Man, President & Owner, M Squared Tax PLLC

Moses Man, CPA, is the CEO of M Squared Tax PLLC, a CPA firm specializing in international taxation. His practice focuses on US international tax planning and compliance for individuals and small businesses. He also assists CPA firms across the US with international tax issues, including international tax consultation and compliance review. Moses is a frequent speaker on international tax topics. Prior to M Squared Tax, Moses spent 11 years at national and regional accounting firms serving multinational companies, including startups, venture capital funds, and Fortune 500 companies. Moses earned his B.A. from Seattle University and his Master’s in Taxation from the University of Washington.

RaDel Lloyd, International Technical Specialist, Internal Revenue Service

RaDel Lloyd is a CPA and CGMA, with more than 24 years of professional accounting and tax experience. She has a bachelor’s and master’s degree from the University of Utah and started her tax career with Deloitte & Touché. RaDel joined the IRS in 2009 in their Large Business and International Division. She has held positions as a Revenue Agent, Senior Team Coordinator and Subject Matter Expert. RaDel has been a Foreign Entities Technical Specialist in Withholding, Exchange and International Individual Compliance for nearly ten years. As a Technical Specialist she facilitates and coordinates the identification, development, and resolution of international issues related to individuals and their foreign entities including foreign trusts, corporations, partnerships and disregarded entities.

Tuan Ngo, Associate, DLA Piper Los Angeles

Tuan Ngo, Esq., advises Fortune 500 companies on international planning of mergers and acquisitions as well as global supply chain management. Tuan received a Master of Laws (LLM) in Taxation from Georgetown University Law Center; his Juris Doctor from the University of California, Hastings College of Law; and his undergraduate degree from Occidental College. Tuan is the Chair of Occidental College’s Alumni Association and a trustee on the Board of Trustees. He formerly served on the boards of Seattle Public Library Foundation and the Rainier Club.