What is the S Corporation Association?

The S Corporation Association is the only organization in Washington, D.C. exclusively devoted to promoting and protecting the interests of America’s 4.7 million S corporations.

Since its inception in 1996, S-Corp has scored numerous legislative victories as it acts as the “eyes and ears” for America’s S Corporation community. Our mission is to protect America’s family-owned and closely-held businesses from excessive taxes and government mandates while working to ensure America’s most popular corporate structure remains competitive in the Twenty-First Century.


S-CORP Board of Directors

The S-Corp Board of Directors establishes the Association’s legislative priorities on a regular basis with input from the S-Corp Advisory Board and member companies. The following business leaders are dedicated to efforts to strengthen our nation’s S corporations.


Tony Simmons
McIllhenny Company

Tony is the President and CEO of McIlhenny Company and is the fifth generation of his family to be involved in the business. McIlhenny Company is a family-owned and run business located on Avery Island, Louisiana that makes TABASCO© brand Pepper Sauce. McIlhenny Company was founded in 1868 by the inventor of TABASCO brand Pepper Sauce, Tony’s great-great-grandfather, Edmund McIlhenny. Labeled in 22 languages and dialects, sold in over 160 countries and territories, added to soldiers’ rations, and put on restaurant tables around the globe, it is the most famous, most preferred pepper sauce in the world. The McIlhenny Company is now in its seventh generation of shareholders and all of the 183 shareholders are family. Tony has been active on S corporation issues for several years now. McIlhenny has been an S Corporation Association member since 2005.


Brian Reardon
Reardon Consulting, LLC

Brian Reardon joined the S Corporation Association after serving as a Special Assistant to the President of the United States from 2003 to 2005, working at the President’s National Economic Council. Prior to serving at the NEC, Mr. Reardon served as Staff Director and Chief Economist of the Senate Republican Policy Committee. Mr. Reardon has also worked for the National Federation of Independent Business (NFIB) and Senator Spencer Abraham (R-MI). He began working in Washington for his home-state Senator, Bill Armstrong (R-CO).


Robert E. Dickinson, CPA
CoorsTek, Inc.

Bob Dickinson is the Vice President, Tax for CoorsTek, Inc. CoorsTek is one of the world’s leading manufacturers of industrial ceramic products, with operations throughout the United States and in Canada, Scotland and South Korea. CoorsTek was founded in 1910, has been privately held since 2003, and became an S Corporation in 2008. Mr. Dickinson is a member of the AICPA, the Colorado Society of CPA’s, and the Tax Executives Institute.


Jim Andrews
ADO Products

Jim Andrews is the General Manager of ADO Products, an insulation company based in Plymouth, Minnesota. ADO Products has been in business for over 26 years, specializing in manufacturing insulation accessories, ventilation products, and protective wear. With growth in demand for its manufactured products in the 1990s, ADO created a distribution segment, which today provides over 1500 accessories to residential and light commercial contractors across the country. Prior to working at ADO Products, Jim received his degree in chemical engineering from the University of Minnesota.

Cathy S. Brown, CPA
Ferrellgas, Inc.

Cathy Brown is the Vice President of Tax and HR, Inc. Ferrellgas, a Fortune 1000 company, is the nation’s 2nd largest distributor or propane and operates in all 50 states and Puerto Rico. Ferrellgas started operations in 1939, became a publicly traded company in 1994, and became an employee-owned S-Corporation in 1998. Ms. Brown also serves on the Board of Directors for ESCA (Employee-Owned S-Corporations of America). She is a member of the MO Society of CPAs and the Tax Executives Institute (TEI), where she also served on the Board of the Kansas City Chapter of TEI.

Marilyn Franson

Marilyn Franson is the Assistant Controller: Taxes for AMSTED Industries. Based in Chicago, Illinois, AMSTED Industries is a diversified manufacturer of industrial components serving primarily the railroad, vehicular, and construction and building markets.

Christopher S. Hersey
Cross Financial Corporation

Christopher S. Hersey is the Vice President and Treasurer for Cross Financial Corporation, where he is responsible for expanding the Cross brand by managing the day-to-day operations for the accounting and treasury functions of Cross Financial Corporation, including Cross Insurance.  Founded in 1954, Cross Insurance has grown from a small, family-owned and operated insurance agency based in Bangor, Maine, into one of the largest insurance providers in New England with 700 employees in more than 35 offices, serving 100,000 customers throughout the region, providing them with an extensive range of customized and innovative insurance and financial products.

He received a Bachelor of Science in Business Administration from the University of Maine at Orono.  Hersey resides in Brewer, Maine with his wife Michele and two children.

Clarene Law
Elk Country Motels, Inc.

Clarene Law is the CEO of Elk Country Motels, Inc. and Old West Corporation. Ms. Law serves on several boards involving multiple lodging properties and Sub S Corporations. Clarene is a former State of Wyoming Bank Commissioner, and is a member and immediate past Chairman of the Wyoming Business Council. Previously, Ms. Law served fourteen years as an elected State Representative, during which time she chaired the Travel, Recreation, Wildlife and Cultural Resources committee for four years, and the Minerals, Business and Economic Development Committee for eight years.

Bruce MacEwen, CPA

Bruce MacEwen works with Portman Holdings as an external advisor and consultant on a wide variety of financial and taxation matters, including those regarding AmericasMart, a 7.7 million square foot showroom and exhibit hall located in Atlanta, GA. As a part of the Asset Management team, Bruce works with other Portman Holdings executives, joint venture partners and their advisors, lenders, and outside legal counsel in evaluating operational, financial and tax related strategies to maximize project values.

Bruce graduated from Duke University with a Bachelor of Arts in Management Sciences. He is a CPA licensed in Georgia and North Carolina, and is an active member of the Real Estate Round Table.

Dan McGregor
McGregor Metalworking Companies

The McGregor family began its legacy of entrepreneurship in Springfield, Ohio in 1870, led by brothers Frank and David McGregor and the McGregor Brothers Mail Order Florists. The business spanned over 60 years. In 1968 Dan started his 40-plus-year career with Morgal Machine Tool Company, the first of the McGregor Metalworking Companies. Dan worked with other family members and key associated and created five business units focusing on six metalworking specialties located at one or more of the businesses. The McGregor Metalworking Companies have endured many changes in contract metalworking and have proven their ability to change with technology, globalism and the business environment. Over the years Dan has served on numerous industry association and nonprofit boards. In June 2010 Dan retired as President of the McGregor Metalworking Companies and now serves as Chairman of the Board and as a consultant to management. Dan graduated from Lehigh University in 1965 and served three years in the US Navy.

Matthew J. Rizik
Rock Ventures LLC

Matthew J. Rizik is the Chief Tax Officer at Rock Ventures LLC, the umbrella entity providing operational coordination and integration of Chairman and Founder of Quicken Loans Dan Gilbert’s portfolio of companies, investments and real estate. Prior to joining Rock Ventures, Matthew was a partner at PriceWaterhouseCoopers. During his tenure at PwC from 1979-2010, Matthew served primarily successful family owned enterprises, high net worth individuals including those in professional sports and entertainment, and major automotive companies. He has advised family owned enterprises such as Progressive Tool, Brooks Beverage and Elias Brothers as they dealt with wealth maximization, leadership transition and estate planning issues. In a number of cases, Matthew has been a key advisor as clients went through major equity transactions. He was recognized throughout the Firm as a leading national resource in the professional sports and entertainment industry and has maintained a specialization in major automotive corporate work.

Matthew’s corporate experience as well as key management responsibilities with PwC (Coopers & Lybrand) has included: Global Relationship Partner for General Motors (2005-2010); Global Lead Tax Partner for Ford Motor Company (1998-2005); Lead Tax Partner for Ford Estates (1996-2010); Regional Tax Partner (1995-1998), Tax Partner (1985-1989), and Various Audit and Tax Staff Levels (1979-1985) for Coopers & Lybrand.

Matthew received his MBA and BBA from Michigan State University. He is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.

Anthony Stayman
ARC Abrasives, Inc.

For 24 years Tony has worked hard actively studying the abrasive industry from all aspects, including manufacturing and sales to management and finally ownership of ARC ABRASIVES INC. Tony realized running a small business would not only take dedication and hard work, but ultimately a unique entrepreneurial spirit. Today, continuing the family commitment, Anthony Stayman, CEO, leads the company into the future of industrial abrasives while maintaining the integrity and values that were originally established in 1960.

In 2005, Tony developed a Leadership Group consisting of top management from key departments throughout the company. The main goal of this Leadership Group is to internally integrate the functions of the company. As a result of this integration, ARC ABRASIVES INC has emerged as a leader in cutting edge abrasive products.

Ron Travis, Jr.
O’Neal Industries

Ron Travis is the Vice President of Tax & Legislative Affairs of O’Neal Industries. Founded in 1921, O’Neal is the nation’s largest family-owned group of metal service centers, now with more than 90 locations in 36 states and 8 foreign countries.B O’Neal continues to be owned and run by the 3rd and 4th generation of the O’Neal family. Prior to joining O’Neal in 2006, Ron spent 19 years working in the Birmingham office of “Big Four” accounting firm, Ernst & Young, LLP, serving all of the tax needs of the firm’s largest multi-state / multi-national clients based in the Alabama market, both Public and Private. Ron is a CPA in Alabama and a member of the AICPA and ASCPA. He serves on the board of the Tax Leadership Roundtable and is on the Steering and lobbying committees of The LIFO Coalition. He also serves on the Tax Policy Committees of the National Association of Manufacturers and the Birmingham Business Alliance.


S-CORP Advisory Board

The Advisory Board is a small team of well-regarded professionals who service the S corporation community. This team advises the Board of Directors on substantive and technical S corporation matters.

Chairman of the Board of Advisors

Thomas J. Nichols, Esq.

Meissner Tierney Fisher & Nichols S.C.
111 East Kilboun Avenue, 19th Floor
Milwaukee, WI 53202

Mr. Nichols is a recent Chair and has been active on the American Bar Association Section of Taxation’s Committee on S Corporations since 1987, during which time he has been involved in preparing comments and otherwise participating in a number of important Treasury and legislative projects in the S Corporation area. Mr. Nichols has also been actively involved in updating Wisconsin’s business entity statutes, including the 1996 revisions to Wisconsin’s limited liability company statutes (1995 Wisconsin Act 460) and the state’s cross-species conversion and merger provisions allowing different types of business entities to merge or convert into other types (2001 Wisconsin Act 44).He also advised the Wisconsin Department of Revenue regarding the federalization of Wisconsin’s S Corporation Statutes and Rules, with many of his recommendations being reflected in statutory amendments (1987 Wisconsin Act 92) and Wisconsin Department of Revenue Publication 102, Wisconsin Tax Treatment of Tax-Option Corporations and Their Shareholders.Mr. Nichols is a member of the Authors’ Panel for the Journal of Passthrough Entities (CCH) and is a frequent lecturer and author, having given presentations and/or written articles for New York University Institute of Federal Taxation, Tulane Tax Institute, American Law Institute-American Bar Association (ALI-ABA); Accounting Continuing Professional Education Network (ACPEN), ABA Section of Taxation, the WICPA Annual Tax Conference, the Corporate Practice Institute and numerous other publications and groups.Mr. Nichols is the CEO of his firm where he has been practicing in the business and tax area since 1979.

Marc J. Gerson, Esq.
Miller & Chevalier Chartered
655 15th Street, NW, Suite 900
Washington, DC 20005
Phone (202)626-1475
Fax: (202)626-5801

Marc J. Gerson is a Member of Miller & Chevalier Chartered, which was founded as the first federal tax practice in the United States. His practice focuses on federal tax policy, providing strategic advice and representation to clients before Congress, the U.S. Department of the Treasury, and the Internal Revenue Service. He previously served as Majority Tax Counsel to the U.S. House of Representatives Committee on Ways & Means, where he provided policy and technical analysis with respect to the development and evaluation of tax legislation. In that role, he served as counsel on all major tax legislation enacted in the 109th Congress, including the Gulf Opportunity Zone Act of 2005, the Tax Increase Prevention and Reconciliation Act of 2005, and the Tax Relief and Health Care Act of 2006.

Stephen R. Litman
Stinson, Leonard Street
150 South Fifth Street, Suite 2300
Minneapolis, MN 55402
Phone (612) 335-1552
Fax (612-335-1657

Steve is an attorney practicing since 1973 with the law firm of Leonard, Street and Deinard in its Minneapolis office. He has been a partner or shareholder in the firm since 1979. Steve’s primary areas of practice are tax, estate and business planning. He works with large family businesses and wealthy individuals on sophisticated tax and planning techniques to reduce overall taxation of family assets and to assure a smooth transition of family wealth between generations. Steve has spoken at many regional and national seminars on tax and estate planning; has been an adjunct professor at the University of Minnesota Law School, teaching advanced estate and tax planning, and is an elected fellow of the American College of Trust and Estate Counsel, where he serves on both the business planning and business valuation committees. Leonard, Street and Deinard is a firm of approximately 200 attorneys, with offices in Minneapolis, St. Cloud and Mankato, Minnesota, and in Washington, D.C. Steve is very active in the firm: he serves as Firm Treasurer, is a member of its Board of Directors, and serves on its Finance, Compensation and Benefits Committees.

John Kammerer, CPA
HLB Tautges Redpath
4810 White Bear Parkway
White Bear Lake, Minnesota 55110

John Kammerer leads the HLB Tautges Redpath business tax service area.  He assists clients with tax planning, preparation and research.  John works with a variety of clients in industries such as manufacturing, construction, real estate and professional practice.  He has provided public accounting services since 2004. John graduated from Winona State University with a Bachelor of Science degree in Accounting.  He is a member of the American Institute of Certified Public Accountants (AICPA) and the Minnesota Society of Certified Public Accountants (MNCPA).

Ed Decker
McGladrey LLP
201 N. Harrison St., Suite 300
Davenport, IA 52801
Phone (563) 888-4052

Ed Decker is the Director of Washington National Tax at McGladrey, a leading provider of assurance, tax, and consulting services in the U.S. Based out of his office in Davenport, IA, Ed is a respected voice on federal tax policy related to pass-through entities such as S corporations, partnerships, and LLCs. As a 16-year veteran at McGladrey, Ed has worked with a wide variety of clients as well as written many articles and white papers on pass-through tax policy. Prior to working at McGladrey, Ed received his MBA from the University of Iowa and a BS in Journalism from Northwestern University.

Chris D. Treharne, ASA, MBA, BVAL
Gibraltar Business Appraisals, Inc.
1325 Dry Creek Drive, Suite 201
Longmont, CO 80503
Phone: 888.428.2583
Fax: 303.532.2544

Before founding Gibraltar Business Appraisals, Inc., in 1994, Chris was the vice president of a regional business valuation firm. In addition, he has worked in Fortune 500 firms and as an executive manager in small companies, including having been CFO of a venture capital financed start-up. He currently provides valuations for federal gift, estate, and income tax purposes as well as stock option, divorce, merger, acquisition, and ESOP needs. Having prepared numerous presentations and authored papers on S corporation valuation issues, Chris is nationally recognized as an expert on the topic. Additionally, he is a licensed Professional Engineer and real estate broker in Colorado. His academic background includes a BS in Electrical Engineering from the University of Iowa and an MBA in finance from the University of Colorado at Boulder. In addition to being a faculty member of the American Society of Appraisers and The Institute of Business Appraisers training programs, Chris is a member of ASA’s Education Committee, the chair of ASA’s Center for Advanced Valuation Studies, and IBA’s Northwest Region Governor (seven states and four Canadian provinces).

Gregory L. White, CPA
Founder and President
White & Thompson, Inc., PS
701 Dexter Avenue North, Suite 400
Seattle, WA 98109
Phone: 206.286-8556
Fax: 206.284-4114

Greg L. White is in his 28th year of providing service in accounting and tax matters with a focus on seafood and maritime industries. Greg specializes in tax planning, compliance, U.S. Tax Court litigation, and representation of taxpayers before the Internal Revenue Service. He has provided expert witness testimony in many cases, and has served both as a Court Appointed Receiver and Court Appointed Special Master. Greg is a member of the American Society of Certified Public Accountants, and the Washington State Society of Certified Public Accountants. He is an adjunct professor in the graduate tax program at Golden Gate University.


S-CORP Staff

The S Corporation Association is located in Washington, D.C. and is staffed by professional advocates with decades of public policy experience.

Melissa Bonicelli
Melissa Bonicelli previously served as Former House Ways and Means Committee Chairman Bill Archer’s (R-TX)  legislative director, and on the Policy Staff of the Committee on Ways and Means.  While serving the Chairman, Ms. Bonicelli developed and coordinated economic and tax policy with House and Senate members of Congress, the Joint Tax Committee, and the business community. She is currently a Principal at Venn Strategies, LLC, where she specializes in advancing corporate, small business and not-for-profit client interests in the areas of tax policy and financial services at both the federal and state levels.

Susan Murdock
Chief Administrative Officer
Phone:   202.347.9192

Christine Walizer
Operations and Membership Services Officer
Phone:  703.856.0452

James S. Redpath, CPA

Vice President

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