2025 Tax Conference: Day 1 Afternoon Sessions

Jordan Bergmann, Attorney, Foley & Lardner LLP

Jordan Bergmann is a tax specialist and corporate lawyer, advising clients on a diverse array ofdomestic matters. A significant part of Jordan’s practice involves advising clients on the tax aspects ofmergers and acquisitions. Jordan navigates clients through the intricacies of M&A transactions, fromcomplete company sales to creatively structured deals with retained equity for selling shareholders. Hetakes a lead role in negotiating equity rollover arrangements, ensuring both tax efficiency and thesatisfaction of his clients with all non-tax aspects involved. One of Jordan’s areas of focus is also counseling clients on the effects of the “Golden Parachute” rulesfound in Section 280G of the Code. He guides clients through complex calculations and theshareholder vote process, making certain they understand and comply with the requirements. Aside from his M&A Practice, Jordan’s experience extends to a wide range of tax and corporateconsiderations for privately held businesses. He assists clients in selecting the optimal entity structurefor their ventures, designing equity compensation incentives tailored to partnerships, and structuringtax aspects of new investments. Jordan also works extensively with the Qualified Small Business Stockexclusion under Code Section 1202, providing his clients with insights into its many intricacies. jbergmann@foley.com 414-297-4933

Michael Goller, Shareholder & Tax Department Chair, Reinhart Boerner Van Deuren s.c.

Michael Goller is a shareholder in Reinhart’s Corporate and Tax Departments, where he served as Tax Department Chair for more than 10 years. He leverages his more than three decades of experience, accounting degree and strong relationships within the IRS and various State Departments of Revenue to be an especially effective lawyer. He assists clients with federal and state tax controversy, tax litigation and tax planning.

Michael’s clients vary from large public corporations to mid-sized, private businesses. He’s a self-described “tax geek who litigates,” pairing his outgoing personality with extensive, detailed knowledge and a dedicated work ethic. He represents clients involved in complex disputes with the IRS, the U.S. Department of Justice and various other authorities and has an impressive track record of favorable settlements.

He is the co-author of Federal Tax Practice and Procedure (CCH). Michael enjoys sharing his expertise through writing and speaking engagements on a variety of tax controversy, litigation and planning topics. He is a longtime faculty member at the University of Wisconsin-Milwaukee’s Lubar School of Business and teaches Tax Practice and Procedure in the Graduate Tax Program.

Outside the office, he enjoys cooking haute cuisine, having taken cooking classes in both Italy and France. In fact, over the years, Michael has raised significant funds for a variety of charities by auctioning his services as a chef. He spends time with his wife and daughter, plays golf and loves to travel.

Practices

Tax | Litigation | Corporate Law

Services

Federal Tax Controversy and Litigation | Federal Tax Planning | State and Local Tax (SALT) | Trust, Estate and Fiduciary Litigation | Tax-Exempt Organization

Michael McDonald, Wealth Manager, Spectrum Investment Advisors, Inc.

Mike is a dedicated Wealth Manager at Spectrum. He is committed to understanding his clients’ unique financial goals and aspirations. He strives to be a trusted partner, providing clarity and guidance throughout their financial journey, from their working years to retirement and beyond. Mike values building lasting relationships based on trust and mutual understanding.

Mike, a lifelong resident of Southeastern Wisconsin, now resides in the area with his wife and their three children. They enjoy spending time together, particularly during summer adventures with their family dog and recent family ski trips. Mike and his family value their connection to the community.

Richard Spengler, National Technical Leader- State & Local Tax, BDO USA, LLP

Richard is a Managing Director in BDO’s Chicago’s State and Local Tax Practice with more than 17 years of Richard is a Principal in BDO’s Washington National Tax office, and the State & Local Tax Services Technical Practice Leader. Richard is responsible for advising the firm on the application of ASC 740 and ASC 450 to state tax issues. Richard’s focus is in the areas of state income/franchise taxes, sales/use tax and tax restructuring. He also has significant experience in the design and implementation of legal entity structures that are more tax efficient. As a result of Richard’s unique background, he has had success in designing structures that both minimize the impact on his client’s operations while maximizing the tax savings received by the client.

Richard provides support to BDO’s Transaction Advisory Services group on state tax issues that arise on transaction deals. In addition to advising on transactions, Richard also has significant experience with the analysis of tax return positions. He has had a great deal of success with securing significant refunds for clients related to gray and misunderstood areas of the tax law.

Richard has served as an adjunct faculty member in Grand Valley State University’s graduate tax program. He taught GVSU’s graduate tax course on Multi-State Taxation.

Samuel Koch, Tax Incentive Expert, EPSA USA

Sam Koch is a seasoned tax professional with a background in Manufacturing and Software industries. Known for his understanding of tax regulations and intricate knowledge of Section 179D, the R&D Credit and the 174 amortization acceleration, Sam has become a go-to expert for clients seeking guidance on tax incentives. Throughout his career, Sam has demonstrated a keen ability to navigate the complexities of tax codes and regulations. His proficiency in identifying and maximizing the benefits available under Section 41 and Section 179D has proven instrumental in helping clients optimize their tax positions. He has found ~$6 million in incentives for his clients

Steven Barnes, Partner, Wipfli LLP

Steven Barnes Is a principal on the cost segregation team with expertise in the engineering approach of cost segregation for both new construction projects and purchased properties. His understanding of construction finances and his ability to analyze construction documents are important assets in the process of cost segregation projects. Steve’s experience also includes Section 263A repair versus capitalization review tangible property studies and Section 168 fixed asset disposal studies.

Steve has years of experience adjusting the timing of deductions to provide clients with tax savings. Prior to joining Wipfli LLP, he helped lead a cost segregation practice at a regional CPA firm. Steve specializes in various industries including commercial real estate, hotel and convention, retail and wholesale, manufacturing, food processing, health care, residential, and auto dealerships.

William Bares, Tax Principal, Vrakas CPAs + Advisors

Will joined the tax department in 2021 and has over 13 years of accounting experience specializing in construction and real estate tax for small, mid-size, and large businesses. As a tax principal, his responsibilities include tax consulting, compliance, and planning and reviewing complex corporate, partnership, and individual tax returns for privately held businesses and their shareholders.

Will holds a Master of Science in Taxation from the University of Wisconsin-Milwaukee and has extensive experience working with various real estate development strategies, including low-income housing tax credits, tax incremental funding, like-kind exchanges, and cost segregation.

Throughout his years in the field, he has worked alongside excellent colleagues and determined the best approach is to be a team player and a leader with whom his clients genuinely want to work. Will credits his success to being personable, open, and honest with his clients and enjoys helping their businesses grow.

Will resides in Brookfield with his wife, Samantha, and their two children. Outside the office, he enjoys golfing, sporting clays, fantasy football, carpentry, and spending time with his family and friends.