Knowledge Center

News & Events

  • November 12, 2018
    Breen Schiller Appointed Vice Chair of the 2019 Sales Tax Symposium Committee
    Breen Schiller was appointed Vice Chair of the 2019 Sales Tax Symposium Committee.
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  • November 12, 2018
    Fred Marcus and David Hughes Present “Everything You Event Wanted to Know About SALT, But Were Afraid to Ask” at CP America – 11/5/18
    Navigating the current SALT landscape is a challenge for any multistate taxpayer. This session will explore the hottest SALT issues and how to deal with them.
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  • November 12, 2018
    Fred Marcus and David Hughes Present “Wayfair and Its Impacts” at Nebraska Chapter TEI - 11th Annual Fall Training Day – 11/13/18
    The U.S. Supreme Court's Wayfair decision is one of the most important state and local tax decisions of the last 25 years. By eliminating the physical presence requirement for sales tax nexus, the Court has completely changed the landscape for remote sellers. This session will explore how states are responding after Wayfair and the potential problems that sellers can expect to encounter.
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  • November 6, 2018
    Breen Schiller and Chris Lutz Present “Reporting Federal Audit Adjustments” and “Top 10 National & Key Case Update” at the State Tax Roundtable for Utilities & Power – 11/7/18
    Breen Schiller and Chris Lutz will present "Reporting Federal Audit Adjustments" and "Top 10 National & Key Case Update" at an upcoming State Tax Roundtable for Utilities & Power. They will review state implications for the filing of Federal RARs and what that can mean for taxpayers as well as review and discuss the significant decisions from 2018 and predictions for the year to come.
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  • November 1, 2018
    Horwood Marcus & Berk Chartered Named to U.S. News – Best Lawyers® “Best Law Firms” - 2018
    We are pleased to announce that HMB earned top recognition in the 2019 edition of U.S. News – Best Lawyers® “Best Law Firms.” Additionally, HMB was named a Tier 1 law firm in Chicago for Trusts & Estates.
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  • October 30, 2018
    Chris Lutz Provides Insight On Taxation of Digital Goods and Services
    Chris Lutz Provides Insight to State Tax Notes: "States have provided guidance on some aspects of digital goods and services transactions, like cloud computing and the sharing economy. But much less guidance has been published on issues like blockchain and virtual currency."
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  • October 29, 2018
    Marilyn Wethekam Provides Insight on the Streamlined Sales and Use Tax Agreement
    Alabama's Simplified Sellers Use Tax Remittance Act created a dual system under which local jurisdictions maintain control over the sales taxes of local businesses but not over remote sellers. State and Local Tax attorney, Marilyn Wethkam agreed that the Wayfair decision does not require states to join the Streamlined Sales and Use Tax Agreement, and also that states need to provide remote vendors with some amount of simplicity.
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  • October 22, 2018
    David Hughes and Breen Schiller Provide Insight On The Legal Challenges That Follow State And Local Taxes on Streaming Services
    An article published by State Tax Notes discusses how streaming services (Cable Services, Amusements and Tangible Personal Property) are often taxed by states and local jurisdictions under existing statutes that predate the technology, a move that has prompted litigation around the country, with mixed results. Both David Hughes and Breen Schiller provide insight.
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  • October 22, 2018
    Breen Schiller Provides Insight On Departments Of Revenue In Cost-Of-Performance States Finding Ways To Effectively Reach Market-Based Sourcing Without Legislation
    An article published by State Tax Notes discusses how departments of revenue in cost-of-performance states are using alternative apportionment to essentially change cost-of-performance sourcing to market-based sourcing. Breen Schiller states, "It may be unclear what qualifies as distortion and whether the state has clear guidance."
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  • October 9, 2018
    David Machemer and Samantha Breslow Present “Local Taxes: Who's on First, What's on Second, I Don't Know is on Third” at The Chicago Tax Club – Fall Seminar – 11/7/18
    We have seen local governments become increasingly more aggressive with respect to enforcement of a variety of local taxes. Local governments are not only interpreting pre-existing taxes to encompass significantly more transactions, but are also pursuing litigation more aggressively than previously
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  • October 9, 2018
    Marilyn Wethekam Presents “National SALT Update” at the 2018 New England SALT Forum – 11/14/18
    A discussion of the nation's top state tax cases, federal legislation and policy developments. The panel includes Professor Richard Pomp and Doug Lindholm, Executive Director Council On State Taxation.
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  • October 8, 2018
    Jeffrey Zaluda Presents “How To Survive As An Estate Planner In 2018” at the 2018 Duke University Estate Planning Conference – 10/11/18
    The 40th Annual Duke University Estate Planning Conference is a two day conference consisting of a series of lectures designed to examine current developments in the estate and gift tax field.
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  • October 8, 2018
    Fred Marcus and David Hughes Present "Wayfair and its Impacts" at the Nebraska Chapter Tax Executives Institute 11th Annual Fall Training Day- 11/12/18
    Where did the Supreme Court's decision in Wayfair leave remote sellers? How will historical liability be addressed? What is going to happen to all the re-definitions of physical presence that were adopted by the states and are currently be challenged? Furthermore, what is going to happen to the marketplace nexus statutes and notice requirements?
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  • October 8, 2018
    Marilyn Wethekam Presents “Taxation of ‘Inbound’ Foreign Entities – You Don’t Need a PE to Establish State Tax Nexus and other Nasty Surprises” at the COST - 2018 49th Annual Meeting – 10/25/18
    The session will discuss the risks foreign entities face from aggressive U.S. state taxation when both directly conducting business in the U.S. and conducting business through a U.S. subsidiary.
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  • October 8, 2018
    Jordan Goodman Presents “Early Morning Ethics Coffee Talk: Ethical & Professional Challenges Facing State Tax Professionals” at the COST - 2018 49th Annual Meeting – 10/25/18
    This presentation will serve as your wake up for Thursday morning. However, there’s much more to this session than getting an hour of Ethics CPE/CLE. Tax and government affairs professionals must navigate a host of ethical issues on a daily basis. Some issues are obvious, others may not be. The speakers will discuss how to spot ethical issues and deal with them in a thoughtful and effective manner.
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  • October 8, 2018
    Fred Marcus Presents “Quilling Me Softly” at the 2018 Annual Meeting of the California Tax Bar and California Tax Policy Conference – 11/8/18
    After waiting patiently for over 25 years, South Dakota finally bested her northern sister in the battle of naming rights to the most important nexus case. Our panel will discuss the Wayfair decision in depth, including its implications for economic nexus standards outside sales and use taxes (e.g. income taxes and gross receipts taxes).
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  • October 8, 2018
    Fred Marcus Presents “What’s Happening Everywhere Today?” at NYU’s 37th Institute on State and Local Taxation – 12/18/18
    It’s hard to cover the ever-changing state and local tax landscape, but our all-star team of special reporters provides a rundown of what you need to know about the most important SALT developments affecting taxpayers today. Included in this year’s “Hardball” segment is a discussion of the applicability of local which are widespread and difficult to comply with.
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  • October 1, 2018
    Karl Analo Joins the University of Illinois College of Law Alumni Board
    Karl Analo will sit on the University of Illinois College of Law Alumni Board beginning in October for a two year term.
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  • September 20, 2018
    Jordan Goodman and David Machemer Present “Ethics in the Age of Streeeeeching the Truth” at the TFI 19th Annual Illinois State & Local Tax Conference – 9/20/18
    Attend this session, and walk with away a deeper understanding of the ethical rules applicable to state and local tax attorney; identify and learn how to implement the best audit and litigation practices for records retention, filing strategies, and electronic records; and focus on the implications of ABA Model Rules of Professional Conduct.
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  • September 17, 2018
    Rick Rein Presents “The Cryptocurrency Craze” at the ABI Cross-Border Insolvency Program – 11/7/18
    Given the increasing use of cryptocurrencies, as well as the increased hacking of these currencies and bankruptcies of cryptocurrency firms, bankruptcy courts will likely have to weigh in on the various property rights of crypto companies. A recent IRS ruling stated that bitcoins are "property", not currency.
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  • September 14, 2018
    Breen Schiller Provides Insight on The Arizona Court of Appeals, Division One's recent decision in City of Phoenix v. Orbitz Worldwide Inc. to State Tax Notes
    The Arizona Court of Appeals, Division One's made a recent decision that online trading companies are engaged in the business of operating hotels as brokers and are therefore liable for a local business activity tax, which cities can apply retroactively "when not barred by statutes of limitation." State and Local Tax attorney provided her thoughts as to why this was particularly alarming.
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  • September 10, 2018
    Breen Schiller quoted in Law360 Tax Authority – “Chicago Mayor Leaves Legacy Of Complex Tax Changes”
    Chicago Mayor Rahm Emanuel who recently announced he will not be seeking a third term leaves behind a complicated legacy of tax changes. The business community is unhappy about two extensive changes: Amusement Tax Ruling No. 5 and Personal Property Lease Transaction Tax Ruling No. 12.
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  • August 31, 2018
    David Hughes Provides Insight on Apple Challenging Chicago Tax on Streaming Services to State Tax Notes
    An article published by State Tax Notes discusses the expansion of Chicago's amusement tax to music streaming services. Apple Inc. filed a complaint in an Illinois circuit court saying it is unconstitutional and violates the Internet Tax Freedom Act (ITFA), and David Hughes shares his take on the case.
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  • August 31, 2018
    Jason Torf Presents “Trade Creditor Beware: Lessons Learned From Toys R Us and Sports Authority” at the 2018 CFDD National Conference – 9/14/18
    The Toys R Us and Sports Authority bankruptcy cases were two of the largest retail cases in recent history. Not everything went right for trade vendors - in fact, things went quite wrong.
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  • August 30, 2018
    HMB’s SALT Team Presents at the 25th Annual Paul J. Hartman State and Local Tax Forum
    The Paul J. Hartman Memorial State and Local Tax Forum is a premier SALT conference providing industry practitioners and state revenue employees the opportunity to participate in a quality forum exploring significant national developments and trends in state and local taxation.
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  • August 28, 2018
    Chris Lutz Quoted in Bloomberg BNA – “Florida Tax Case Raises Specter of Retroactive ‘Wayfair’ Use”
    Chris Lutz recently spoke with Bloomberg Law regarding the Florida Department of Revenue's recent argument in a case applying Wayfair retroactively.
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  • August 20, 2018
    Chris Lutz Discusses Staples Inc. v. Comptroller of Treasury with State Tax Notes
    An article published by State Tax Notes discusses Maryland's intermediary court's decision to uphold the state tax tribunal's ruling in Staples Inc. v. Comptroller of the Treasury. Chris Lutz provides insight.
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  • August 20, 2018
    Aaron Werner Presents “The Dealmaker’s Perspective: Selling Your Business for Maximum Price, Minimum Risk” at the 2018 MindBody BOLD Conference – 9/20/18
    A BOLD Conference for business owners in the wellness, fitness and beauty industries to share what works in growing a business. Walk away with the latest trends, best practices and inspiration to continue changing lives for the better. 9/18/18 - 9/20/18
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  • August 13, 2018
    Crain's Custom Media Recognizes Marilyn Wethekam Among Chicago's Notable Women Lawyers
    HMB is proud to congratulate Marilyn Wethekam, named among Chicago's Notable Women Lawyers by Crain's Custom Media.
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  • August 13, 2018
    David Hughes Presents “Beyond Wayfair: Sales Tax Collection in the Internet Age” to the Illinois CPA Society
    David will discuss the ramifications of the Wayfair decision, including how states are reacting and what issues your clients are confronting in a live broadcast.
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  • July 30, 2018
    Horwood Marcus & Berk Represents Chowly in Series A Financing
    Horwood Marcus & Berk represented Chowly in its Series A financing to fuel mass market expansion in the US. Deal team was Jim Jerue, Renee Rossi and Ray Jacobi.
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  • July 30, 2018
    John Wiktor Presents “Charitable Planning” at the Momentum Advanced Planning: Family Office Symposium – 8/7/18
    This symposium will provide the opportunity to explore what it takes to succeed in the family office space with fantastic guest speakers who are eager to share their expertise by discussing the myriad of challenges they’ve helped affluent families solve.
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  • July 25, 2018
    HMB's 16th Annual State and Local Tax Summer Camp - 7/25/18
    A full-day conference presented exclusively to HMB's valued clients and invited guests. Discover the latest issues, evaluate important updates and gain valuable insight from our seasoned professionals.
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  • July 24, 2018
    Horwood Marcus & Berk Represents Clean Chemistry, Inc. in Series B Financing
    Clean Chemistry, Inc. completed a Series B financing with Black Bay Energy Capital. HMB's team was led by James Jerue, Aaron Werner and Josh Haberkorn.
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  • July 23, 2018
    Jordan Goodman Presents "Wayfair" at the 2018 IPT Sales Tax Symposium - 10/1/18
    This session will provide overview and insight into the Wayfair proceedings from participants and experts on the case.
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  • July 11, 2018
    David Ruskin Quoted in Bloomberg BNA – “Illinois Has New Courtroom Rules for Tax Whistleblowers”
    The Cook County Circuit Court will randomly assign judges in all future actions under the Illinois False Claims Act, a development with implications for the adjudication of tax whistleblower cases in Illinois. David S. Ruskin, a partner in the Chicago office of Horwood Marcus & Berk Chartered, said the new order could slow the pace of tax whistleblower cases as new judges become familiar with the nuances of the FCA.
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  • July 10, 2018
    HMB's SALT Team Presents at 2018 COST Southwest/West Regional State Tax Seminar
    HMB's SALT will present at the 2018 COST Southwest/West Regional State Tax Seminar on 8/8/18 in Tulsa, Oklahoma. Topics to be discussed include Federal Tax Reform, Current Legislative Developments, Partnership Audit Regulations, Sales Taxation in the Post Wayfair World and more.
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  • July 10, 2018
    Breen Schiller Provides Insight on "Top 5 State Tax Cases of 2018" to Law 360
    Schiller said [regarding Labell v. Chicago] that while Chicago attached the streaming tax to its amusement tax, other jurisdictions will likely find their own ways to incorporate it if it is upheld.
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  • July 9, 2018
    David Machemer and Samantha Breslow Present “Managing Exemptions and Resale Certificates” on Lorman – 7/13/18
    This live webinar will help attendees understand the difference between an item that is excluded from sales tax versus an item that is exempt from sales tax, and the associated burden of meeting this under judicial scrutiny.
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  • July 5, 2018
    HMB's SALT Team Presents at 2018 IPT Sales Tax Symposium
    IPT's Sales Tax Symposium is your opportunity to take a deep dive into the topics that are top of mind for sales and use tax professionals, delivered by professionals who will provide you with best practices, alternate strategies and ways to demonstrate the value of your work to clients and employers.
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  • July 5, 2018
    Marilyn Wethekam Presents “Nexus Trends and Other Multistate Issues” on the Texas State Taxation Conference Webcast – 8/7/18
    Join Marilyn online from your office or from the comfort of home for this Webcast only conference.
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  • July 5, 2018
    Jordan Goodman and David A. Hughes Present "Nexus in 2018 and Beyond: The New Frontier" for AGN International - 7/11/18
    David A. Hughes and Jordan Goodman will lead this discussion on the new nexus standards around the country and the impact the Wayfair decision has not only on use tax collection but other state taxes as well.
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  • July 5, 2018
    Complimentary Webinar - Jordan Goodman Presents "Illinois Landmark Unclaimed Property Law Requires Businesses in and out of State to Take Action" with BDO USA - 7/23/18
    With tax reform and Wayfair in the mainstream, new Illinois unclaimed property laws and compliance requirements may be overlooked. Join us for a webinar to learn about Illinois updates and best practices.
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  • July 3, 2018
    Jordan Goodman Joins Legal Face-Off on WGN Radio to Discuss how the Wayfair Decision Opens the Door for Taxing Internet Sales Tax
    Jordan discussed the Wayfair decision's impact on sales tax and how it opens the door for internet sales to be taxed.
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  • June 27, 2018
    Chris Lutz Provides Insight on How States Should Act Following Wayfair to State Tax Notes
    An article published by State Tax Notes discusses how states should act after the Supreme Court handed them a win inSouth Dakota v. Wayfair Inc.on June 21, 2018. Although it seems to be a victory for the states, experts warn they should tread cautiously in their efforts to seek sales tax compliance from remote sellers.
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  • June 26, 2018
    Jordan Goodman Awarded “Instructor of the Year Award for State Income Tax” from the Institute for Professionals in Taxation - 6/26/18
    Jordan Goodman was awarded the Institute for Professionals in Taxation's (IPT) Instructor of the Year Award for State Income Tax at the 2018 IPT Annual Conference on 6/26/18.
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  • June 25, 2018
    David Hughes Presents "Outrageous Cases" and "South Dakota v. Wayfair" at The Chicago Tax Club Summer Seminar-6/28/18
    Streaming services, free meals and bobbleheads (yes, even bobbleheads) - A review of recent state indirect and operational tax cases that defy logic, or at least that defy logic more than usual.
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  • June 20, 2018
    David Machemer Presents “Tax Best Practices Roundtable : Sales and Use Tax” at the Equipment Leasing and Finance Association – 6/20/18
    In this session, the speakers discussed key sales and use tax developments affecting the leasing industry.
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  • June 12, 2018
    Aaron Werner admitted as a Partner in Social Venture Partners Chicago
    Aaron Werner joins Social Venture Partners Chicago as Partner. SVP Chicago invests time, expertise and money in innovative nonprofits that have the potential to make meaningful and sustainable improvements within the Chicagoland community.
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  • June 12, 2018
    Breen Schiller Presents “Alternative Apportionment” at IPT 42nd Annual Conference – 6/26/18
    Litigation relating to alternative apportionment has steadily increased in recent years. As states grapple with the explosion of the service and intangibles based economy, they have begun to require various industries and individuals to source receipts in manners that deviate from the controlling statutory formulas.
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  • June 11, 2018
    Chris Lutz Recently Covered by State Tax Notes Regarding Alternative Apportionment
    Christopher Lutz's presentation on alternative apportionment at the Advanced State and Local Tax Institute hosted by Georgetown University Law Center was covered in State Tax Notes.
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  • June 11, 2018
    Chris Lutz Provides Insight on Colorado’s Adoption of Market-Based Sourcing to State Tax Notes
    Market-based sourcing has become a trend among states over the past several years. Chris Lutz said many states think it's easier to find out where something is received or delivered rather than figuring out where a company's income-producing activity occurs. "The tax will reflect the market and not where the activity is occurring, but market-based sourcing is not as simple as states are suggesting," he said.
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  • June 4, 2018
    David Hughes Teaches Live Course, "Basics of Sales and Use Tax" for Sales Tax Institute - 06/21/18
    This 3-day course is best for those who currently handle (or will soon handle) sales and use tax for their company, themselves or their clients. 23 CPE credits offered.
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  • June 1, 2018
    Marilyn Wethekam to participate in "Match Point Debate on all Things SALT" at Georgetown Law School - 6/1/18
    "Match Point Debate on all Things SALT" will be a discussion of key SALT developments in the last 12 months including recent Supreme Court Decisions.
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  • June 1, 2018
    Brian Axelrad Participates in the “State of Innovation in East Africa Discussion and Workshop” hosted by the Global Innovation Exchange – 5/17/18
    Brian Axelrad and his team from Beyond Capital Fund participated in a discussion focused on innovation in East Africa hosted by the Global Innovation Exchange.
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  • June 1, 2018
    Chris Lutz to Present "Is Alternative Apportionment the New Normal?" at 41st Annual Advanced State & Local Tax Institute Georgetown University Law Center - 6/1/18
    Discuss the standards and best practices for invoking an alternative formula.
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  • May 30, 2018
    Jordan Goodman and Marilyn Wethekam discuss South Dakota v. Wayfair with Sales Tax Institute
    The South Dakota v. Wayfair court case has been dominating news cycles lately and in a very short time, much has happened. On April 17th, the US Supreme Court heard oral arguments and this article gets different perspectives on the outcome from five experts on sales tax, two of which are HMB Partners.
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  • May 30, 2018
    Marilyn A. Wethekam Presents “State Tax Update” at the Federation of Tax Administrators Annual Meeting – 6/4/18
    Marilyn Wethekam and Helen Hecht, General Counsel Multistate Tax Commission will discuss current SALT developments and their ramifications to an audience of the 50 state tax administrators.
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  • May 29, 2018
    Joshua Haberkorn Adjudicates 2018 Startup Showcase (District 214) at Forest View Educational Center – 5/14/18
    Josh Haberkorn participated as a judge in High School District 214's Startup Showcase.
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  • May 24, 2018
    David Ruskin Quoted in Bloomberg BNA – “‘King of Qui Tam’ Runs Into Appeals Court Buzzsaw”
    David S. Ruskin, counsel for dozens of companies sued by Stephen B. Diamond, predicts continuing litigation over attorney's fees -- even if the high court expresses complete support for the appeals court's opinion in My Pillow.
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  • May 15, 2018
    Breen Schiller Presents “Alternative Apportionment for Telecom Companies” at TeleStrategies' Communications Taxation 2018 – 5/16/18
    Breen Schiller will dive deep into what documentation and analysis is needed for telecom companies when implementing market-based sourcing and addressing the associated issues. The session also includes a discussion of when an alternative apportionment method may be required and what is necessary to support that alternative method.
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  • May 7, 2018
    Complimentary Webinar: Jordan Goodman and David Hughes Present "Illinois - Landmark Unclaimed Property Law Requires Businesses In and Out of State to Take Action" with BDO
    With a multi-billion dollar pension crisis on hand, Illinois seeks to use unclaimed property to be a funder to pension obligations. Accordingly, IL has stepped out as one of the initial adopters of ULC RUUPA with certain modifications. 1.5 hours IL CLE, 1.5 hours CPE offered.
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  • May 7, 2018
    Horwood Marcus & Berk Chartered Retained as Counsel to Official Committee of Unsecured Creditors of Zero Energy Systems, LLC
    On April 9, 2018, the Official Committee of Unsecured Creditors of Zero Energy Systems, LLC selected Horwood Marcus & Berk Chartered (“HMB”) as its legal counsel, with the U.S. Bankruptcy Court for the Southern District of Iowa approving HMB’s retention on May 2, 2018.
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  • May 4, 2018
    Jordan Goodman and Marilyn Wethekam Present “Situs: Who Can Tax the Transaction” at the COST Intermediate/Advanced Sales Tax School – 5/22/18
    One significant area of confusion for both sellers and purchasers is making sure the tax is collected and remitted to the correct taxing jurisdiction. This session will cover the similarities and differences on how the states situs a sale (including subsequent uses) for sales and use tax purposes.
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  • April 30, 2018
    Breen Schiller and Christopher Lutz Present "Wayfair and What's Next" at the 2018 Hotel Tax Executives Conference - 4/30/18
    Breen Schiller and Christopher Lutz will provide an update on Wayfair at the 2018 Hotel and Tax Executives Conference in Washington, D.C.
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  • April 30, 2018
    David Hughes Presents “Gross Receipts Tax for Consumer Vehicle Lessors” at the Association of Consumer Vehicle Lessors (ACVL) - 04/30 – 05/01/18
    David Hughes will be discussing some of the unique gross receipts tax issues faced by consumer vehicle lessors at the Association of Consumer Vehicle Lessors (ACVL) in Plano, Texas.
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  • April 30, 2018
    David Hughes Provides Insight on qui tam Suit Against Best Buy Stores LP to State Tax Notes
    An article published by State Tax Notes discusses the Illinois Appeals Court Ruling a DOR audit does not bar a qui tam suit against Best Buy Stores LP. "This is a frustrating and unfortunate decision for both [IFCA] defendants and the Department of Revenue," stated David Hughes.
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  • April 27, 2018
    Jordan Goodman Presents “A Closer Look at Qui Tam ‘Whistleblower’ and Class Action” at TEI Rochester Chapter – 5/1/18
    Jordan Goodman will help you take a closer look at qui tam "whistleblower" and class action, and how your business organization may be at risk.
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  • April 27, 2018
    Marilyn Wethekam Quoted in Bloomberg BNA - "Tax Reform Friday: States Uncertain on Conformity, According to Bloomberg Tax’s 2018 Survey of State Tax Departments"
    Bloomberg BNA sent a questionnaire related to conformity to certain provisions of federal tax reform to the top SALT officials in all 50 States, including D.C. and NYC, and what they found was many states are not yet sure how to navigate these changes.
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  • April 26, 2018
    Marilyn Wethekam discusses "The Rise of Women In State Tax Administration" with State Tax Notes
    In an article published by State Tax Notes discussing the rise of women in the state tax administration sector, Marilyn Wethekam, one of the first women to play a key role in SALT practice on the private side and the first woman on the COST board of directors, is quoted throughout.
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  • April 26, 2018
    Brian Axelrad Making an Impact with Students at Chicago Booth School of Business
    Brian Axelrad counsels and mentors students focused on Impact Investment at Chicago Booth School for Business.
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  • April 20, 2018
    Jeffrey Hechtman & Aaron Werner Present to the Good Food Accelerator at 1871 in Chicago, Illinois – 4/16/2018
    The Good Food Accelerator provides selected fellows with mentoring, strategic support, and access to capital to launch and expand profitable Good Food businesses. The presentation covered various topics that business owners should consider prior to marketing and selling their business, in addition to various strategies and approaches to structuring a sale transaction that is beneficial to all parties involved.
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  • April 20, 2018
    Jordan Goodman and Marilyn Wethekam present “All States Update” at the Tax Executives Institute, Inc. Dallas/Fort Worth Tax School – 4/25/18
    Jordan Goodman and Marilyn Wethekam will discuss how to identify major developments in today's state and local tax world and spot trends to anticipate potential problems and find potential solutions as well as other topics.
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  • April 19, 2018
    Jordan Goodman Presents “Multi-State Tax Update” at the FICPA 2018 MEGA CPE Conference – 6/14/18
    The discussion will cover such topics as when a state can impose its taxing jurisdiction on an out-of-state business and what taxpayers can do to protect themselves.
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  • April 19, 2018
    Jordan Goodman Presents “Changing With the Times Without Changing Who You Are” at the 2018 IPT Annual Conference – 6/26/18
    Your company's (or client's) goals change all the time. In this session, Jordan will discuss how to identify and read subtle--and not-so-subtle--changes in company goals and how to communicate and execute a plan to meet the changing goals, while maintaining a consistent ethical and professional outlook and approach.
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  • April 17, 2018
    Fred Marcus, David Hughes and David Machemer Present "Fundamentals of State Taxation" at TEI's 4th Annual Spring Seminar - 4/24/18
    This seminar covers a wide variety of state and local tax topics ranging from nexus to income tax (apportionment, unitary reporting, and business income) to sales tax (services, exemptions, and e-commerce).
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  • April 14, 2018
    Brian Axelrad discusses “The Role of Social Impact in Africa’s Development” at Chicago Booth School of Business Emerging Markets Summit – 4/14/18
    A discussion that focused on "The Role Of Social Impact In Africa's Development" where attendees learned about the investing landscape and the future of social impact programs in Africa.
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  • April 12, 2018
    Marilyn Wethekam and Chris Lutz present at 41st Annual Advanced State and Local Tax Institute - 5/31/18
    Attending the 41st Annual Advanced State and Local Tax Institute next month? Be sure to visit the presentations by our SALT Attorneys: Marilyn Wethekam and Chris Lutz.
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  • April 9, 2018
    Marilyn Wethekam Provides Insight On South Dakota v. Wayfair Inc. to State Tax Notes
    "Be careful what you wish for as you may receive it." Those words of advice are very important as the SALT community awaits the U.S. Supreme Court's decision.
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  • April 5, 2018
    HMB Welcomes John W. Guzzardo And Continues To Expand Its Bankruptcy, Reorganization & Creditors' Rights Practice
    “John’s experience with complex bankruptcy litigation and fraudulent transfer actions continues to expand the services we offer and will be valuable to a wide range of our clients,” said HMB Managing Partner, Jeffrey Hechtman.
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  • April 2, 2018
    Fred Marcus, Jordan Goodman and Marilyn Wethekam authored Bloomberg Tax Management Portfolio, "Sales and Use Taxes: The Machinery and Equipment Exemption"
    This portfolio discusses sales and use tax incentives for machinery and equipment used in manufacturing operations.
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  • March 30, 2018
    Breen Schiller Co-Presents "Market-Based Sourcing Audit Issues: Where The Rubber Hits The Road" at The Chicago Tax Club - 4/2/18
    This presentation will discuss the practical implications of addressing market sourcing issues in the audit process offering real world examples and suggest strategies for dealing with the lack of guidance and potential state to state inconsistencies.
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  • March 28, 2018
    Aaron Werner Presents to the Next Series Club in Chicago, Illinois - 3/28/18
    The Next Series Club is a private group of financial and operational professionals leading Chicago’s fast-growth companies.
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  • March 26, 2018
    Breen Schiller Provides Insight to State Tax Notes on Virginia Supreme Court Addback Ruling
    “In the ‘new’ opinion, the court once again acknowledges the statute is ambiguous on its face and that ambiguities should be resolved in favor of the taxpayer, yet it resolves the ambiguity in favor of the department.”
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  • March 22, 2018
    Keith Berk Named 2017 Distinguished President of The Year by Board Room Magazine
    For 22 years, Board Room Magazine has been the official publication for the Association of Private Club Directors and this year, Keith Berk was recognized for providing Northmoor Country Club with exceptional, responsible and transparent leadership.
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  • March 22, 2018
    Jordan Goodman Provides Insight to State Tax Notes on Potential Affect of the Supreme Court Decision in South Dakota v. Wayfair Inc.
    Jordan Goodman of Horwood Marcus & Berk Chtd. cautioned that the Supreme Court could determine that making a decision in Wayfair would create chaos and remand the case, once again telling Congress to act.
    Read more...
  • March 21, 2018
    Marilyn Wethekam Presents "Multistate Tax Update" at the Tulsa Chapter of Tax Executives Institute - 5/17/18
    Marilyn will discuss current state and local tax developments and polices with an emphasis on Midwest changes.
    Read more...
  • March 19, 2018
    HMB's SALT Team Presents at 2018 ABA/IPT Advanced Tax Seminars
    Attending the 2018 ABA/IPT Advanced Tax conference this week? Be sure to visit one of 5 presentations by our SALT team: Breen Schiller, Jordan Goodman and David Hughes.
    Read more...
  • March 19, 2018
    Horwood Marcus & Berk Announced As Winner Of The 12th Annual Turnaround Awards
    HMB was named a winner of the Section 363 Transaction of the Year ($10MM - $25MM) for Aaron L. Hammer’s representation of Central Iowa Healthcare (“CIH”) in its successful chapter 11 sale before the U.S. Bankruptcy Court for the Southern District of Iowa.
    Read more...
  • March 15, 2018
    Marilyn Wethekam to present "Filling In The Gaps: The Rise In Local Taxes" at COST 2018 Income Tax Conference
    There has been a trend towards local taxes some of which are not and cannot be true income or sales tax. This session will look at the most common of these types of taxes; examine the impact to business and provide legal basis for challenging them.
    Read more...
  • March 14, 2018
    Justin Stone Quoted in Law 360 - "States Nibbling at Physical Presence Standard for Use Tax"
    The U.S. Supreme Court is set to decide whether states can compel remote sellers to collect and remit use tax even if they have no physical presence in the state.
    Read more...
  • March 14, 2018
    Marilyn Wethekam and Jordan Goodman Present "Multistate Tax Update" at the Dallas and Fort Worth Chapter of Tax Executives Institute - 4/25/18
    Marilyn Wethekam and Jordan Goodman will discuss current State and Local Tax developments and polices.
    Read more...
  • March 8, 2018
    HMB Article Cited in Minnesota Supreme Court Qui Tam Case
    Since 2013, this article was cited in various case briefs including, most in a Minnesota Supreme Court case regarding MN's false claims acts' applicability to telecom taxes.
    Read more...
  • March 6, 2018
    HMB Welcomes Aaron L. Hammer and Expands its Bankruptcy, Reorganization & Creditors’ Rights Practice
    Horwood Marcus & Berk Chartered is excited to welcome Aaron L. Hammer as partner and chair of the firm’s growing bankruptcy, reorganization and creditors’ rights practice.
    Read more...
  • March 6, 2018
    David Ruskin Quoted in Bloomberg BNA - "Tailors Object to Litigation by Notorious Illinois Whistleblower"
    A group of custom tailoring companies hopes to dismiss 17 lawsuits filed by a serial whistleblower who alleges the defendants engaged in frauds designed to avoid sales and use tax obligations payable to Illinois.
    Read more...
  • March 5, 2018
    Breen Schiller Published in Journal of State Taxation - "2017: An Income Tax Year in Review"
    While much of the buzz of 2017 was focused on state attempts to "Kill Quill," there were plenty of interesting and noteworthy income tax decisions worth reviewing.
    Read more...
  • March 5, 2018
    Jordan Goodman Presents “State Exemptions and Deductions” at the 2018 UPPO Annual Conference - 3/5/18
    HMBs Jordan Goodman will present at the 2018 UPPO Annual Conference on 3/5/18.
    Read more...
  • March 1, 2018
    Explanation of the Impact on Illinois Tax Revenue Resulting from the Federal Tax Cuts and Jobs Act
    On December 22, 2017, Public Law 115-97, the Tax Cuts and Jobs Act (the Act) was signed into law. This Act will impact Illinois’ income tax base and therefore the state’s income tax revenue.
    Read more...
  • March 1, 2018
    Jordan Goodman presented "A Closer Look at Qui Tam 'Whistleblower' and Class Action" at the 2018 COST Sales Tax Conference & Audit Session - 2/26/18
    HMBs Jordan Goodman presented at the 2018 COST Sales Tax Conference & Audit Session
    Read more...
  • February 19, 2018
    David Hughes Presents at the 2018 ABA/IPT Advanced State Income, Sales/Use & Property Tax Seminar - 3/19/18
    David Hughes discusses sales and use and property tax at the 2018 ABA/IPT Advanced State Income Seminar.
    Read more...
  • February 8, 2018
    Jordan Goodman Presents “Positioning for More Favorable Outcomes: Income and Franchise Tax Controversies” at the 2018 National Multistate Tax Symposium – 2/8/2018
    This session will address how businesses may tactically position and manage their daily corporate operations in preparation for imminent state income tax audits and controversies to help avoid unnecessary costs, disruptions, and expensive litigation, as well as increase overall tax department efficiency.
    Read more...
  • January 30, 2018
    HMB's David S. Ruskin Quoted in BNA Notorious Whistleblower Article
    "An Illinois court has unsealed another 23 lawsuits filed by a veteran whistleblower who is targeting dozens of foreign and domestic bespoke tailors for alleged tax frauds under the Illinois False Claims Act..."
    Read more...
  • January 25, 2018
    Congratulations to HMB's Super Lawyers and Emerging Lawyers
    This year's HMB lawyers who have attained a high-degree of peer recognition and professional achievement.
    Read more...
  • January 17, 2018
    Horwood Marcus & Berk Chartered Elevates Brett M. Winterstein and Richard Z. Wolf to Partner
    HMB would like to congratulate its newest partners, Brett M. Winterstein and Richard Z. Wolf.
    Read more...
  • January 11, 2018
    Chris Lutz Quoted in Law 360 "Vermont Bill Would Tax Cryptocurrency Transactions"
    HMB’s Chris Lutz discusses the impact the new legislation proposing to tax all cryptocurrency transactions might have in Vermont while considering the bill in the context of broader regulatory and taxation efforts with respect to blockchain and cryptocurrency technologies across the country.
    Read more...
  • January 10, 2018
    Marilyn Wethekam Named to State Tax Notes Advisory Board - January 2018
    Tax Notes is a collection of publications by Tax Analysts, a non-profit tax publisher. Marilyn is a frequent contributor to State Tax Notes.
    Read more...
  • January 8, 2018
    Marilyn Wethekam Presents "Positioning with the C-Suite - Tips for Tax Department Professionals" at the 2018 National Multistate Tax Symposium - 2/7/18
    Marilyn will discuss leading practices to help members of your tax department become more involved and possibly find a seat at the table with corporate leadership.
    Read more...
  • January 5, 2018
    Breen Schiller Presents "State and Local Practice Overview" at COST 2018 SALT School Basics - 1/22/18
    Breen will discuss major state taxes and state revenue programs including: income/franchise, sales/use, property and employment taxes; credits, incentives and unclaimed property.
    Read more...
  • January 4, 2018
    David Hughes Presents "Multistate Income Tax Apportionment: Trends, Traps and Tips" to the IL CPA Society - 1/17/18
    David will review the current state of apportionment rules with a particular emphasis on rules for service providers.
    Read more...
  • December 8, 2017
    Horwood Marcus & Berk Chartered Named to U.S. News – Best Lawyers® “Best Law Firms” - 2018
    We are pleased to announce that HMB earned top recognition in the 2018 edition of U.S. News – Best Lawyers® “Best Law Firms.” Additionally, HMB was named a Tier 1 law firm in Chicago for Trusts & Estates.
    Read more...
  • December 4, 2017
    Jordan Goodman Presents "Ethical Challenges for State Tax Professionals in an Era of Transparency" at the 2017 Annual NYU Institute on State and Local Taxation - 12/4/17
    This ethics test examines everyday occurrences in the state tax world and applies the different ethical standards.
    Read more...
  • December 4, 2017
    Fred Marcus "What's Happening Everywhere Today?" at the 2017 Annual NYU Institute on State and Local Taxation - 12/4/17
    Fred and an all-star team of "special reporters" will provide an in-depth review of significant SALT developments across the country.
    Read more...
  • November 28, 2017
    Breen Schiller Provides Insight on Recent Federal Court Holding regarding Online Travel Companies to State Tax Notes
    An article published by State Tax Notes discusses the U.S. Court of Appeals for the Seventh Circuit’s holding in Vill. Of Bedford Park v. Expedia Inc.
    Read more...
  • November 20, 2017
    David Machemer and Samantha Breslow to Present Live SALT Webinar: "Managing Exemptions and Resale Certificates"
    Learn best practices for more efficient handling of exemption certificates at every step of sales tax compliance. - 1/23/17
    Read more...
  • November 17, 2017
    Jordan Goodman Quoted in CBS News "Amazon Sales Taxes: South Carolina Says Pay Up"
    A high-stakes legal battle is heating up over whether Amazon is shirking its legal obligations to collect sale taxes on merchandise sold by independent sellers on its site.
    Read more...
  • November 17, 2017
    Jordan Goodman and Chris Lutz to Present "Fortifying The Tax Base – The Trend Away From Traditional Income and Sales Tax" to the TEI Philadelphia Chapter
    Jordan and Chris will discuss the erosion of the traditional tax base and the creation of new, different and more fun taxes being imposed by the states and local governments. - 11/29/17
    Read more...
  • November 10, 2017
    Breen Schiller Presents "Update-Nexus/Cases/Whistleblower" at IPT State Income Tax Symposium
    Breen will discuss recent updates in state and local tax including Nexus, apportionment issues, current litigation and whistleblower cases.
    Read more...
  • November 9, 2017
    Chris Lutz Quoted in State Tax Notes "Experts Say Digital Transactions Remain a Tax Enigma" - 11/9/17
    Chris Lutz was quoted in TaxNotes regarding a presentation he gave at the Annual Meeting of the California Tax Bar and California Tax Policy Conference addressing the many issues faced by companies employing emerging technologies.
    Read more...
  • November 9, 2017
    Breen Schiller Quoted in State Tax Notes "Market-Based Sourcing Still a Dilemma for Many Taxpayers, Panelists Say" - 11/9/17
    Breen Schiller was quoted in State Tax Notes from her presentation at the Paul J. Hartman SALT forum, discussing market-based sourcing.
    Read more...
  • November 2, 2017
    David Hughes Presents "The Local Tax Morass: Compliance & Controversy" at The Chicago Tax Club Annual Fall Seminar - 11/2/17
    David will explore many of the common local tax issues across the country with a particular emphasis on Chicago and Cook County.
    Read more...
  • November 1, 2017
    Chris Lutz to Present "Taxing Digital Transactions in an Analog World" to the State Bar of CA, Taxation Section
    Chris will speak on the many issues that face companies that develop and employ new technologies, but for which state tax laws have failed to keep up. - 11/3/17
    Read more...
  • October 25, 2017
    David Hughes Presents "Wheel of (Mis) Fortune – C&I Ethical Dilemmas for IPT Members" - 10/25/17
    David will discuss proven methods and strategies on how to build an internal incentives team. The topic will include developing the workplan, measurement and reporting incentive outcomes stakeholders and when to use third-party party consultants.
    Read more...
  • October 23, 2017
    David Hughes Presents "From Local Taxes to Apportionment & Everything in Between: Hot Topics in State & Local Tax" at the AGN 2017 SALT Conference - 10/23/17
    David will explore current developments in state and local tax, including a deep dive into local taxes and income tax apportionment.
    Read more...
  • October 16, 2017
    Richard Horwood Quoted in Bloomberg BNA
    Dick discussed the potential impact a permanent estate tax repeal would have on art collectors.
    Read more...
  • October 4, 2017
    Chris Lutz Quoted in State Tax Notes "South Dakota Petition Urges U.S. Supreme Court to Kill Quill" - 10/4/17
    Chris Lutz was quoted in State Tax Notes discussing current "kill Quill" initiatives.
    Read more...
  • September 29, 2017
    HMB SALT Team at 24th Annual Paul J. Hartman State and Local Tax Forum
    The annual Vanderbilt University forum provides industry, practitioners and state revenue employees the opportunity to participate in a quality forum exploring significant national developments and trends in state and local taxation.
    Read more...
  • September 25, 2017
    David Machemer Presents "Multistate Tax Update: State Tax Decisions, Issues and Policy Matters" at the Indiana CPA Society's 2017 Tax Conference
    David Machemer will identify and discuss recent judicial decisions that may impact taxpayers’ planning and filing decisions at the Indiana Tax Conference on 11/30/17.
    Read more...
  • September 25, 2017
    Christopher T. Lutz joins Horwood Marcus & Berk’s State and Local Tax group
    Chris concentrates his practice on litigating state and local tax controversies for multi-state businesses and advises businesses on a range of issues, including income tax, local taxes, sales and use taxes and taxes relating to financial institutions, insurance, telecommunications and energy companies.
    Read more...
  • September 17, 2017
    HMB SALT Team at the 2017 IPT Sales Tax Symposium
    This jam-packed 4-day program includes a varied range of topics from industry specific issues (manufacturing, hotels, transportation, bottling, telecommunications and healthcare), to structured transactions and M&A, to “responsible” person liability, as well as many topics relevant to sales and use tax professionals.
    Read more...
  • September 14, 2017
    David Hughes named Adjunct Professor at the LLM Tax Program at Northwestern University Pritzker School of Law
    The Tax Program at Northwestern Pritzker School of Law has been recognized as a leader in the field, ranking fourth in U.S. News and World Report since 2005.
    Read more...
  • September 11, 2017
    Aaron D. Werner will present “Smart Growth Solutions: Structuring, Growing and Selling Your Business” at the 2017 MINDBODY Software Conference
    San Diego, California, 9/29/17. MindBody, Inc. is the leader in business management software making marketing and management easy for business owners.
    Read more...
  • August 25, 2017
    Rick Rein Presents "How to Position Yourself to Recover Claims Outside the US"
    This informal, interactive and fast-paced discussion will help businesses better position themselves to pursue and recover assets that are outside the United States.
    Read more...
  • August 18, 2017
    Fred Marcus "Ask the Experts" Panel Session at Taxpayers' Federation for Illinois - Annual State and Local Tax Conference
    TFI's 18th Annual SALT conference will focus on technical tax and policy developments in Illinois, plus provide updates to changes occurring in other states. Earn 6 MCLE/CPE credits.
    Read more...
  • August 17, 2017
    Jordan Goodman and Marilyn Wethekam Present "Survivor Ethics: How Well Do You Know The Ethical Rules?" for Medtronic Global Corporate Tax Team Meeting
    Jordan and Marilyn will discuss ethical rules applicable to state and local tax attorneys.
    Read more...
  • August 15, 2017
    HMB SALT Team Represents IRMA in Cook County "Soda Tax" Lawsuit
    Follow HMB in the media here
    Read more...
  • July 31, 2017
    Samantha Breslow and Justin Stone present “Debate Over Nexus For Sales/Use Taxes – Are We Headed Towards a New Frontier?” to AGN International – North America - 8/8/17
    Attendees can join this webinar from the comfort of their desks.
    Read more...
  • July 27, 2017
    David Hughes Presents "Local Taxes: Compliance, Audits and Strategy" at Baker Tilly's July SALT Summit - 7/27/17
    David discussed the limits imposed on local taxing jurisdictions taxpayers need to know to defend themselves against local tax agencies
    Read more...
  • July 24, 2017
    Jordan Goodman Presents "From Here to There - A National SALT Update" at the Texas State Taxation Conference Webcast - 8/7/17
    Join Jordan from the comfort of your office as he discusses recent SALT decisions affecting taxpayers and more.
    Read more...
  • July 19, 2017
    HMB's 15th Annual State & Local Tax Summer Camp - 7/19/17
    This jam-packed state and local tax seminar in Chicago, IL provides and in-depth look at current SALT trends and over 5 hours of CLE/CPE credits.
    Read more...
  • July 11, 2017
    Breen Schiller Receives "2017 New Member Achievement Award" from the Institute for Professionals in Taxation
    Breen was selected as the 2017 recipient for her "stewardship, leadership and service."
    Read more...
  • July 10, 2017
    David Hughes Presents "Jurisdiction to Tax: Constitutional and Federal Constraints" at NYU Summer Institute in Taxation - 7/17/17
    David will cover everything you need to know about nexus, including recent developments in economic nexus, agency nexus and “anti-Quill” legislative and judicial activity.
    Read more...
  • July 10, 2017
    David Hughes Presents "M&A for Sales and Use Tax - A Race to the Finish Line" at the 2017 IPT Annual Conference - 7/11/17
    Learn to differentiate among the different state sales and use tax rules that apply to different types of business acquisition transactions as well as the applicability of important exemptions from sales tax that can be used to limit potential exposure.
    Read more...
  • July 7, 2017
    HMB SALT Attorneys Presenting at the Advanced State & Local Tax Institute - Georgetown Law CLE
    7/27/17 - 7/28/17
    Read more...
  • July 6, 2017
    Breen Schiller Presents "Hot Topics and Current Developments in Income and Business Activity Taxes" - 7/27/17
    Advanced State & Local Tax Institute - Georgetown Law CLE
    Read more...
  • July 6, 2017
    Marilyn Wethekam Presents "Gathering More: Business Perspectives on Federal Tax Reform" - 7/28/17
    Advanced State & Local Tax Institute - Georgetown Law CLE
    Read more...
  • June 30, 2017
    Jordan Goodman Presents "Survivor Ethics: How Well Do You Know the Ethical Rules?" - 7/28/17
    Advanced State & Local Tax Institute - Georgetown Law CLE
    Read more...
  • June 28, 2017
    Jordan Goodman Presents "The Big Easy Income Tax Brawl" at the 2017 Southeastern Association of Tax Administrators Annual Conference - 7/11/17
    Jordan will discuss ongoing cases and evolving trends in the SALT world.
    Read more...
  • June 27, 2017
    Jordan Goodman Presents “Veering Off Course: Issues Unique to the Financial Industry” at the 41st Annual IPT Conference - 7/9/17
    Jordan will zero in on the nexus, sourcing and tax base issues specifically associated with financial institutions and their affiliate businesses.
    Read more...
  • May 11, 2017
    David Hughes presenting "SALT Property Classification Issues for Telecoms" at Telestrategies Communications Taxation 2017 - 5/15/17 - Miami, FL
    Telestrategies is the leading tax conference for telecommunication service providers (17.5 CPE credits).
    Read more...
  • May 10, 2017
    David Hughes Presents "Nuts & Bolts of State and Local Taxation" at ABA Section of Taxation
    David will explore the limits imposed by the Commerce Clause, Due Process Clause and other constitutional provisions. 5/11/17 - Washington, D.C.
    Read more...
  • May 8, 2017
    Breen Schiller discusses Crutchfield Corp. v. Testa with Tax Notes
    “As much as I would love to say that the Court is going to take cert and rule on one of the 'Kill Quill' cases — because at the end of the day, all that taxpayers want is some uniformity and clarity — I just don’t see it happening.”
    Read more...
  • May 1, 2017
    Breen Schiller Presents "Transaction Tax Audit Appeals and Litigation" at the 2017 Hotel Tax Executive Meeting
    Read more...
  • April 27, 2017
    David Hughes to present "Basics if Sales and Use Tax" at Sales Tax Institute - 6/21/17
    David Hughes is teaching at the Sales Tax Institute’s upcoming "Basics of Sales and Use Tax" course which offers 23 CPE credits.
    Read more...
  • April 27, 2017
    Marilyn Wethekam & Jordan Goodman Present "State Income Tax Update – Year in Review" at the 2017 J. Nelson Young Tax Institute
    The J. Nelson Young Tax Institute is an annual professional program covering current state and federal tax problems and issues at the post-graduate level of knowledge.
    Read more...
  • April 25, 2017
    Breen Schiller Presents "Market-Based Sourcing - Where is the Market?" at TEI's 34th Annual President's Seminar
    This year’s agenda includes top national speakers presenting on a variety of international, federal and state and local tax topics.
    Read more...
  • April 24, 2017
    Breen Schiller to Present "Advanced Sales and Use Tax" at Sales Tax Institute Workshop - 5/22/17
    Breen Schiller joins an esteemed group of professionals to offer 23 CPE credits through STI's "Advanced Sales and Use Tax Workshop."
    Read more...
  • April 10, 2017
    HMB's SALT Team Presents "State Tax Update" at the Dallas Chapter of the Tax Executives Institute (TEI) - 4/26/17
    Marilyn Wethekam and Jordan Goodman will present recent state tax decisions and developments focusing on trends observed in the last 12 months.
    Read more...
  • April 10, 2017
    Jordan Goodman & Breen Schiller Quoted in State Tax Notes - March 2017
    Jordan & Breen discussed Quill and federal tax reform at the 2017 ABA/IPT seminar. Read the full excerpt from their presentations in State Tax Notes here.
    Read more...
  • April 6, 2017
    HMB SALT Attorney Marilyn Wethekam to Lecture "Enforcement and Settlement Issues" at Georgetown University Law Center
    Georgetown students will discuss a number of topics related to the enforcement and collection of state taxes.
    Read more...
  • April 3, 2017
    Sales Tax Institute Interviews SALT Attorney David Hughes
    David discusses the future of sales tax and what advice he would give to professionals getting started in sales tax.
    Read more...
  • March 30, 2017
    HMB SALT Attorneys Presenting at the COST Mid-West Regional State Tax Seminar - 4/13/17
    HMB SALT team presenting tax issues including: recent issues and decisions, the impact of proposed reform, emerging issues with market based sourcing and more!
    Read more...
  • March 28, 2017
    Complimentary Webinar Presented by David Hughes & Baker Tilly: Unclaimed Property in a Post Temple-Inland and 2016 RUUPA World
    CPE and Illinois CLE credit are offered for this event. Explore unclaimed property issues, practice tips and predictions on how unclaimed property laws will evolve over the next few years.
    Read more...
  • March 20, 2017
    HMB's State and Local Tax Attorneys at the 2017 ABA/IPT Advanced Sales/Use Tax Seminar
    Are you attending the 2017 ABA/IPT Advanced Sales/Use Tax Seminar in New Orleans, LA? Visit one of our SALT attorneys' presentations.
    Read more...
  • March 17, 2017
    HMB's Breen Schiller is moderating "The Really Final, Last Word: A Dialogue with State Tax Administrators" at the 2017 ABA/IPT Advanced Sales/Use Tax Seminar
    It's tough being a state tax collector! Join these esteemed tax department heads as they discuss current issues, pressing needs and best practices for taxpayers.
    Read more...
  • February 24, 2017
    HMB's Jordan Goodman Presenting at the ABA/IPT Advanced Sales/Use Tax Seminar - 3/21/17
    “Pomp vs. Goodman”
    Read more...
  • February 23, 2017
    David Hughes Moderates Chicago Tax Club Panel Discussion
    Taxpayer Benefits To Consider When Using The Illinois Independent Tax Tribunal
    Read more...
  • February 22, 2017
    HMB's Jordan Goodman Presenting at the ABA/IPT Advanced Sales/Use Tax Seminar - 3/21/17
    “The Annual Big Easy Brawl”
    Read more...
  • February 21, 2017
    HMB's Marilyn Wethekam Presents "Do you know your administrative appeals process?"
    Unclaimed Property Professionals Organization (UPPO) Annual Conference: 3/19/17 - 3/22/17
    Read more...
  • February 20, 2017
    HMB's Marilyn Wethekam Presents "State Federal Conformity Issues"
    State and local tax attorney Marilyn Wethekam presents "State Federal Conformity Issues" at TEI Houston
    Read more...
  • February 17, 2017
    HMB's Jordan Goodman Presents “Debate Over Nexus for Sales/Use Taxes – Are We Headed Towards a New Frontier?”
    Council On State Taxation (COST) - Sales Tax Conference & Audit Session - San Antonio, TX - 2/27/17
    Read more...
  • February 15, 2017
    HMB's Marilyn Wethekam Presents: Ethics & Professional Responsibilities for Transaction Tax Professionals
    Council On State Taxation (COST) - Sales Tax Conference & Audit Session - San Antonio, TX - 3/1/17
    Read more...
  • February 13, 2017
    State and local tax attorney David W. Machemer presents "State Tax Challenges of Leasing Mobile Property" at the Chicago Bar Association Local Tax Committee meeting
    This presentation provides an overview of the leasing industry, with an emphasis on the state tax issues and related challenges of leasing mobile property.
    Read more...
  • February 6, 2017
    Aaron D. Werner to Present: Top Legal Risks & Solutions for Health Club Facility Owners and Managers
    March 9, 2017 - IHRSA's 36th Annual International Convention - Los Angeles, California
    Read more...
  • January 20, 2017
    HMB's Jordan Goodman was quoted in the State Tax Notes from American Bar Association Annual Tax Meeting Presentation
    Will 2017 Usher in Sweeping Federal Tax Reform Legislation? What Are the State Tax Implications?
    Read more...
  • January 1, 2017
    Law Firm Alliance
    Horwood Marcus & Berk is a proud member of the Law Firm Alliance (LFA), a selective global network of 50+ law firms with close to 3,000 lawyers practicing internationally.
    Read more...
  • December 1, 2016
    HMB's Breen Schiller Quoted in Chicago Business Regarding Amusement Tax
    Read more...
  • November 28, 2016
    Congratulations to our 2017 Illinois Super Lawyers
    Read more...
  • September 7, 2016
    HMB's Jordan Goodman Welcomed into the Litigation Counsel of America
    Congratulations to Jordan Goodman, State & Local Tax Partner at Horwood Marcus & Berk, for being welcomed into the Fellowship of the Litigation Counsel of America.
    Read more...
  • August 4, 2016
    HMB's Lawrence Feller Discusses Contracts, Exit Agreements and Consulting Arrangements in The Feed Podcast
    Lawrence Feller discusses legal pitfalls encountered by chefs with Rick Bayless and Steve Dolinsky
    Read more...
  • July 7, 2016
    HMB's Breen Schiller Wins IPT's Article of the Year Award
    Breen Schiller of Horwood Marcus & Berk Chtd. was recently awarded for Special Topic Article of the Year for her article on Airbnb's compliance woes at this year's Annual Conference in addition to winning the award, she was also named the income chair of the income tax committee for IPT’s 2017 Annual Conference.
    Read more...
  • June 26, 2016
    Aaron Werner Presenting to the 2016 Polsky Accelerator Cohort at the University of Chicago
    On July 27, 2016, Aaron Werner, Partner at Horwood Marcus & Berk, and Suleen Lee, General Counsel of The Barre Code (www.thebarrecode.com), will be presenting to the entrepreneurs currently participating in the 2016 Polsky Accelerator at the University of Chicago. The presentation will focus on legal hurdles for early stage entrepreneurs and venture-backed companies.
    Read more...
  • June 26, 2016
    Aaron Werner Selected to Present at the Athletic Business Conference and Expo in Orlando, Florida
    On November 17, 2016, Aaron Werner, Partner at Horwood Marcus & Berk, will be presenting “Top 10 Legal Considerations for Health Club Facilities” on the Innovation Stage at the Athletic Business Conference and Expo in Orlando, Florida. The presentation will be informative for both large, national chain facilities and single-location, entrepreneur led facilities.
    Read more...
  • May 2, 2016
    Tax Analysts Recognizes HMB's Marilyn Wethekam As One Of The Outstanding Women In Tax
    Tax Analysts recently decided to honor outstanding women in tax and asked tax professionals to nominate women from the public and private sectors who had a significant impact on tax practice and policy.
    Read more...
  • April 27, 2016
    HMB's Marilyn Wethekam will be Presenting at the Minnesota Chapter, Tax Executive Institute 33rd Annual President’s Seminar
    HMB's Marilyn Wethekam will be Presenting at the Minnesota Chapter, Tax Executive Institute 33rd Annual President’s Seminar
    Read more...
  • April 21, 2016
    HMB's Marilyn Wethekam will be Presenting “Ethics” at the COST Spring Audit Session
    Marilyn Wethekam will be presenting “Ethics” at the COST Spring Audit Session in Ashville North Carolina.
    Read more...
  • April 11, 2016
    "The Road to Avalara CRUSH 2016: Marilyn Wethekam Talks Drop Shipping & Sales Tax"
    "While the concept of drop shipping seems simple, the sales tax issues vendors and shippers face can be quite complicated. For CRUSH 2016, Avalara’s national tax compliance conference coming up May 9-11 in New Orleans, we sat down with one of the conference speakers, Marilyn Wethekam, partner, Horwood Marcus & Berk, to learn more about “Drop Shipping: Friend or Foe,” the session she is co-presenting with Breen Schiller, another partner at her firm."
    Read more...
  • March 9, 2016
    HMB's Hal Wood and Richard Wolf Featured in the New York Times for Their FINRA Arbitration Victory
    Congratulations to HMB attorneys Hal Wood and Richard Wolf on their recent FINRA arbitration victory featured in the New York Times!
    Read more...
  • January 26, 2016
    HMB's Jordan Goodman Quoted in Tax Analysts Regarding Challenge to Chicago's Rental Car Tax
    The Illinois Supreme Court recently agreed to hear a challenge to the constitutionality of Chicago's personal property tax on rental car leases outside the city's borders.
    Read more...
  • December 3, 2015
    HMB's John Wiktor to Present at NFP Seminar on Developing Your Organization's Planned Giving Approach
    ORBA's Not-For-Profit Group, along with co-sponsors Horwood Marcus & Berk and Bernstein, invite you to attend a seminar focusing on Planned Giving. Join us as speakers from all three firms guide you through the steps of developing your organization's planned giving approach.
    Read more...
  • November 20, 2015
    HMB's Aaron Werner is the Featured Presenter for the NACM National Staffing Services Credit Group on Negotiating Key Provisions in Staffing Services Agreements
    In his presentation, Aaron Werner, Partner in Horwood Marcus & Berk's Business and Finance Group, Will discuss strategies for staffing services companies to consider when negotiating agreements with clients.
    Read more...
  • November 5, 2015
    HMB’s Fred Marcus Wins 2015 COST/Paul Frankel Excellence in State Taxation Award
    The Council on State Taxation (COST) presented the 7th Annual COST/Paul Frankel Excellence in State Taxation Award to Fred Marcus of Horwood Marcus & Berk Chartered.
    Read more...
  • November 5, 2015
    New Illinois Statute Creates Presumption of Invalidity as to Transfers to Caregivers Over $20,000
    Read more...
  • October 28, 2015
    HMB's David Hughes Quoted in Tax Analysts about Out-of-State Sales Delivered in State Not Subject to B&O Tax
    "A Washington Department of Revenue administrative law judge recently held that an out-of-state company's sales of auto parts to out-of-state body shops, which in turn delivered the goods to Washington dealers, lacked nexus with the state and were therefore not subject to business and occupation taxes."
    Read more...
  • October 26, 2015
    HMB's Marilyn Wethekam Quoted by Law360 on GC's Weekley Cheat Sheet
    The week's corporate legal developments that all general counsels should know about.
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  • October 21, 2015
    HMB's Marilyn Wethekam Quoted in Bloomberg BNA Daily Tax Report
    Sprint False Claims Act Case May Proceed, New York High Court Rules
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  • October 20, 2015
    HMB's Marilyn Wethekam Quoted by Law360 on FCA Tax Fraud Claims Following Sprint Ruling
    A New York Court of Appeals ruling Tuesday that Sprint Nextel Corp. must face a groundbreaking $300 million False Claims Act tax fraud suit was a resounding win for Attorney General Eric T. Schneiderman and raises concerns among tax pros of a snowball effect of similar actions in other states.
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  • October 19, 2015
    HMB's David Hughes Quoted in Tax Analysts About Mayor Rahm Emanuel's Changes to Business Side of Cloud Tax
    "Chicago Mayor Rahm Emanuel (D) has released some changes to the business side of the city's cloud tax that are intended to assuage the business community, but a practitioner told Tax Analysts that the changes raise several new concerns."
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  • October 19, 2015
    HMB's David Hughes Quoted By Tax Analysts About Illinois Court Dismisses Chicago Sales Tax Sourcing Suit
    "Chicago has been dealt a setback by a Cook County Circuit Court ruling that dismissed the city's lawsuit seeking to recover from other municipalities tax revenue it claimed should have been sourced to Chicago."
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  • September 10, 2015
    HMB's John Wiktor Presents at The Bloomberg BNA Estates, Gifts and Trusts Advisory Forum
    John Wiktor presents on “Key Issues in Transferring Closely Held Business Interests to Charity.”
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  • September 9, 2015
    HMB's David Ruskin Quoted in Tax Analysts about Illinois Qui Tam Suit Against Wineries
    Ruskin comments on a qui tam suit against out-of-state wine sellers that was dismissed in an Illinois Court on September 3.
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  • September 3, 2015
    HMB's Breen Schiller Named Vice Chair of the 2016 Annual Conference Income Tax Committee of the Institute for Professionals in Taxation
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  • August 14, 2015
    HMB's David Hughes Mentioned in Law360 Article on Controversial Cook County Casino Tax
    "County Presses Appeal Over Nixed Slot Machine Tax"
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  • August 7, 2015
    HMB's Jordan Goodman Quoted by Bloomberg BNA on the Ongoing Illinois Qui Tam Law Suit Drama
    California wine vendors have filed suit against the Illinois Department of Revenue and Office of the Attorney General demanding that whistle-blower actions involving the payment of use taxes on Internet-based wine sales stop.
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  • August 7, 2015
    HMB's Julia Santullano to Speak at the Annual Conference of the Financial Planning Community in Illinois
    Trusts range from the revocable trust used most commonly as a will substitute to asset protection trusts involving domestic and foreign tax and layered structure planning.
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  • August 6, 2015
    HMB's Fred Marcus to Speak at Upcoming California Tax Policy Conference
    Fred O. Marcus, partner in Horwood Marcus & Berk's State and Local Tax Group, will present "Going Nuts over the Complexities of Sales Tax Classification."
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  • August 4, 2015
    HMB's Marilyn Wethekam Quoted in Bloomberg BNA Daily Tax Notes on NYC's False Claims Act Powers in State Tax Case
    Wethekam believes state tax disputes should not be adjudicated under a False Claims Act.
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  • August 3, 2015
    HMB's Breen Schiller Earns Special "Emerging Lawyer" Status in Business Tax Law
    Schiller was named an Emerging Lawyer by Leading Lawyers in the category of business tax law.
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  • July 22, 2015
    HMB's Marilyn Wethekam Quoted in State Tax Notes on a Proposed Regulation Regarding the Use of Hedging Transactions in Apportionment
    Illinois DOR Proposes Reg on Using Hedging Transactions in Apportionment
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  • July 17, 2015
    HMB Obtains Victory at the Seventh Circuit Court of Appeals in Important Restrictive Covenant Case
    Seventh Circuit Shoots Down Tech Staffing Company's Noncompete Pacts.
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  • July 16, 2015
    HMB's Hal Wood Quoted in Law360 Article on Winning Seventh Circuit Appeals Case Regarding Restrictive Covenants
    "7th Circ. Shoots Down Tech Staffing Co.'s Noncompete Pacts"
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  • July 15, 2015
    HMB's Jordan Goodman to Participate in Sales Tax Institute Webinar on Ethical Sales Tax Practices
    Goodman and Yetter will discuss how to navigate ethical issues specific to sales tax.
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  • July 13, 2015
    HMB's Aaron Werner Speaks to Toy Industry Association on Intricacies and Pitfalls of Vendor Agreements
    Aaron will discuss how a seller should have a clear strategy when negotiating and entering into a vendor agreement with a big box retailer.
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  • July 7, 2015
    HMB's David Hughes Quoted in Chicago Tribune on How Chicago's 'Cloud Tax' Could Affect Businesses
    Hughes explains in plain English how Chicago's new 'cloud tax' could affect businesses
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  • July 1, 2015
    HMB's Jordan Goodman Quoted in Tax Analysts on Challenges Surrounding Adapting Nexus Laws to a Changing Economy
    Goodman said that with states and Congress considering sourcing laws, the taxation landscape is almost certain to change.
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  • June 30, 2015
    HMB's Marilyn Wethekam Quoted in Tax Analysts on Taxation of Digital Goods and Concomitant Risks
    Though many states have begun to provide guidance for the taxation of digital goods, many challenges for sellers remain.
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  • June 25, 2015
    HMB Supports 38th Annual Advanced State and Local Tax Institute at Georgetown
    Both Marilyn Wethekam and Chris Lutz will partipate in the 2-day conference.
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  • June 19, 2015
    HMB's David Berek to Speak on the Significance of State Residency for Trust Fiduciary Income Tax Purposes
    The recent Linn decision is an example of how complicated state fiduciary income taxation becomes where "multi-jurisdictional contacts" are present.
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  • June 18, 2015
    HMB's Aaron Werner Speaks to Luggage and Related Industries Association on Negotiating Vendor Agreements with Big Box Retailers
    Aaron will discuss how a seller should have a clear strategy when negotiating and entering into a vendor agreement with a big box retailer.
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  • June 10, 2015
    Illinois Appellate Court Defines “Financial Covenant” for the First Time
    HMB convinced the appellate court to affirm the trial court judgments without need for oral argument
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  • June 1, 2015
    CPAmerica International Adds Jordan Goodman to Its Esteemed Bench of Tax and Technology Consultants
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  • June 1, 2015
    HMB's David Hughes to Speak at National CPA Symposium and Give SALT Update
    David Hughes of Horwood Marcus & Berk's State and Local Tax (SALT) Group will present "SALT Update: What You Don’t Know Can Hurt You."
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  • June 1, 2015
    HMB's Bill Katris to Join ABA Litigation Panel Demonstrating Effective Direct and Cross-Examination Techniques
    Bill Katris demonstrates direct and cross-examination of a defendant by a highly experienced trial lawyer.
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  • May 19, 2015
    HMB's David Hughes to Speak at STI Advanced Sales and Use Tax Workshop
    David will speak on sales tax on services, nexus, the retail industry, and protesting audit assessments.
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  • May 14, 2015
    HMB Provides Comments to the South Carolina Department of Revenue on Proposed Alternative Apportionment Guidance
    HMB recently submitted a letter outlining its concerns with the DoR's draft guidance.
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  • May 13, 2015
    HMB's Jeff Zaluda to Present "Asset Protection Planning from A-Z" at FPA Spring Forum
    Understand the range and use of available asset protection tools.
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  • May 13, 2015
    HMB's Jordan Goodman Quoted in State Tax Today on Illinois AG's Dismissal of Qui Tam Sales and Use Tax Collection Suits
    The Illinois attorney general has moved to intervene and dismiss about 80 of the qui tam lawsuits filed by Stephen B. Diamond PC against out-of-state liquor retailers.
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  • May 5, 2015
    HMB's Fred Marcus Chairs NYU's 34th Institute on State and Local Taxation
    The Institute is designed for the practitioner who must frequently anticipate and handle state and local tax matters.
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  • May 5, 2015
    HMB Helps ICCNexergy & Palladium Merge to Form One of the World’s Largest Portable Power Solutions Providers
    Two Chicago-based companies combine to revolutionize portable power solutions
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  • May 5, 2015
    HMB's Aaron Werner to Speak to Business Owners and Entrepreneurs at the Good Food Accelerator at 1871
    Werner's presentation "Exit Options and Strategies for Founders" discussed importance that investors and founders realize differences of vision and strategy early.
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  • April 28, 2015
    Horwood Marcus & Berk Expands Trusts & Estates Practice with Addition of David A. Berek
    Clients will benefit from David's multi-disciplinary approach to wealth planning and his unique training as both an accountant and attorney.
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  • April 21, 2015
    HMB's David Hughes Quoted in Law360 Article on Avoiding Sales Tax Litigation
    When a retailer is unclear about how discounts and refunds should be handled for taxing purposes, a private letter ruling from state or local tax authorities may be helpful but impractical.
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  • April 6, 2015
    An Insider’s Look Behind the Scenes of a Bankruptcy Preference Defense
    HMB's Jason Torf to Address National Assn of Credit Management, South Central, about a Bankruptcy Preference Defense
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  • April 3, 2015
    Horwood Marcus & Berk Adds Trusts & Estates Lawyer Lauren Morris in Chicago
    Lauren Morris will focus her practice on estate planning, and estate and trust administration.
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  • March 24, 2015
    HMB's Jordan Goodman in Law360 Comments on Justice Kennedy's Opinion Calling for Re-evaluation of Quill
    Goodman doesn't think Justice Kennedy really wants another Quill-type case to come before the Supreme Court but thinks Kennedy was trying to prod Congress to action.
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  • February 2, 2015
    HMB's Aaron Werner Is a Featured Presenter on Letters of Intent at the Business Law Seminar hosted by the CBA
    Aaron Werner presented to an audience of attorneys, investment bankers and private equity executives that work within the M&A space.
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  • October 2, 2014
    HMB's Rick Rein Named Asset Recovery Lawyer of the Year by Lawyer Monthly Magazine
    The 2014 Lawyer Monthly Legal Awards recognise the achievements of lawyers, law firms and associated legal professionals whose knowledge and expertise continue to influence the wider profession.
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  • May 27, 2014
    HMB's Marilyn Wethekam to Speak at the Federation of Tax Administrators Annual Meeting
    Marilyn will co-present with Brian Hamer on Qui Tam Actions and Tax Policy Issues.
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  • May 6, 2014
    HMB's Brian Axelrad Participates in Panel Discussion on Impact Investment and Philanthropic Funding as Part of Social New Venture Challenge
    The panel was a private discussion for Social New Venture Challenge participants to hear directly from a mix of philanthropic and social impact related funders
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  • March 24, 2014
    HMB's Aaron Werner Presents to Business Owners and Executives at the Industrial Council of Nearwest Chicago (ICNC)
    Aaron Werner presents "Contracts 101" to business owners and executives on March 27, 2014.
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  • March 7, 2014
    HMB's Managing Partner to Speak at Leading Industry Convention on March 18
    Keith Berk will speak at the International Home and Housewares Show in Chicago on March 18
    Read more...
  • January 30, 2014
    Seven HMB Attorneys Listed in This Year's Illinois Super Lawyers List
    Richard Horwood, Fred Marcus and Keith Berk included with four other HMB attorneys in this year's Illinois Super Lawyers List
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  • December 1, 2013
    HMB Trusts and Estates Attorneys Named to Chicago's Best Lawyers List
    HMB Trusts and Estates Attorneys Named to Chicago's Best Lawyers List
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  • September 19, 2013
    “Sourcing for Sales Other Tangible Personal Property”
    HMB's Marilyn Wethekam to Speak at the 8th Annual Income Tax Symposium
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  • September 18, 2013
    "Survivor Ethics...Who Will Be the Last One" - 14th Annual Illinois State & Local Tax Conference
    HMB's Jordan Goodman and Marilyn Wethekam to Speak at the 14th Annual Illinois State & Local Tax Conference
    Read more...
  • August 28, 2013
    HMB SALT Lawyers Quoted in Industry Blog
    HMB's Jordan Goodman and Marilyn Wethekam Weigh in on Colorado's Amazon Law
    Read more...
  • August 1, 2013
    Georgetown Law's Advanced State and Local Tax Institute: Attendance
    As a reminder, we do offer a $100 discount. Simply register online and enter the discount code SALTREFERRAL in shopping carts. (Please note that this discount is only available on new registrations and cannot be refunded on prior registrations.)
    Read more...

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