State & Local Tax Subcommittee at REITWise 2016

  • State Implications of the PATH Act: FIRPTA, built-in gains period reduction, statutory conformity (U.S. REIT Act provisions)
  • Proposed Legislation: CA (Prop 13 and related issues); HI (DPD Repeal); PA; and other states
  • Proposed Regulations: CA (dividend sourcing)
  • Franchise Tax Developments: PA; TN; and MO


  • Joseph Gurney, Director-Multistate Tax, Deloitte
  • Tracy Swearingen, SVP-Taxation, Duke Realty Corporation


  • Lisa Schmaltz, Director-Tax Accounting & REIT Compliance, Welltower, Inc.


  • Sean Kanousis, Principal, PwC
  • Scott Smith, Partner, BDO USA, LLP
  • Andrew VandenBrul, Partner-State & Local Tax, KPMG LLP

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