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.
Former President and CEO
Tony is the former President and CEO of McIlhenny Company. He was part of 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.
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
Vice President, Tax
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.
Assistant Controller of Taxes
Marilyn Franson is the Assistant Controller of 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.
Cathy S. Brown, CPA
Vice President of Tax and HR
Cathy Brown is the Vice President of Tax and HR, Inc. Ferrellgas, a Fortune 1000 company, is the nation’s 2nd largest distributor of 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.
Christopher S. Hersey
Vice President and Treasurer
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.
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.
Chairman of the Board
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.
Thomas J. Nichols, Esq.
Meissner Tierney Fisher & Nichols S.C.
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.
Chairman of the Board and Co-CEO
Deborah Jacob is Chairman of the Board and Co-CEO of MJS Packaging, a 135 year old packaging, manufacturing and distribution company, headquartered in Livonia, Michigan. Ms. Jacob has served as a director for 15 years and was elected chairman in 2001. MJS Packaging’s parent company, M. Jacob and Sons, has over $200 million in sales and Ms. Jacob’s focus is on strategic development, governance, and philanthropy. During her tenure, she has grown net profits by 42%.
A fourth generation company owner, Deborah has had a career outside the family business. She was a Senior Vice President and Director of Corporate Security for 14 years with Security Pacific Corporation, then the nation’s 3rd largest bank holding company, and then with Bank of America. She had worldwide security responsibilities for the corporations, its affiliates, & subsidiaries. She was one of the nation’s first female Sr. Vice Presidents of a major financial institution.
In 1994 she became the first Senior Fellow at the United States Department of the Treasury, Office of Enforcement, in Washington D.C. working on strategic policy issues across a broad platform of regulatory and law enforcement concerns.
She worked for the Reagan administration. Of note are the Office of Drug Control (White House), Roundtable of Experts; the Presidential Advisory Board for the US Marshall’s Service; served as the Senior Financial Security Advisor, Executive Office of the President, Office of National Drug Control; was an advisor to Interpol on the creation of an international foundation; a founding member of the US State Department’s Overseas Security Advisory Council under Secretary George Shultz; chaired the American Society of Industrial Security’s Olympic Task Force for the 1984 Summer Olympics; served on the strategic development committee for Cal State Long Beach, Criminal Justice programs; co-chaired the American Banker’s Association and the International Association of Chief’s of Police Security committees; board member of the International Banking Security Association; a member of the International Women’s Forum, and; Board of Advisors for the Smith Center for the Performing Arts.
Deborah has been honored as one of Los Angeles’ woman leaders by the YWCA. She is a recognized speaker at conferences on family business and governance and on topics related to international security and terrorism.
Deborah is married, has 1 child and 4 grandchildren.
Matthew J. Rizik
Chief Tax Officer/CFO
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.
Stephen R. Litman
Stinson Leonard Street LLP
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.
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.
Chris D. Treharne, ASA, MBA, BVAL
Gibraltar Business Appraisals, Inc.
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).
Marc J. Gerson, Esq.
Miller & Chevalier Chartered
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.
John Kammerer, CPA
Redpath and Company
John Kammerer is a partner at Redpath and Company, a certified public accounting firm founded in 1971 and headquartered in St. Paul, Minnesota. John holds a seat on the firm’s board of directors and also leads the firm’s business tax service area, assisting clients with tax planning and preparation, research, entity structuring, and M&A transactions. John works with a variety of clients in industries such as manufacturing, construction, real estate, and professional services. He is a frequent presenter on topics of business taxation and entity structuring. 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). John has provided public accounting services since 2004.
RSM US LLP
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.
Bruce MacEwen, CPA
Bruce MacEwen works with Portman Holdings as an external advisor and consultant on a wide variety of financial and taxation matters 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.
S-CORP Association Allies
The S Corporation Association coordinates with other business associations as part of its advocacy work. Trade Associations that support the S-Corp and its priorities include:
The S Corporation Association is located in Washington, D.C. and is staffed by professional advocates with decades of public policy experience.
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.