Michael Hilkin represents clients in all aspects of complex state and local tax matters. He has a particular focus on tax controversy and transactional issues relating to state and local income, franchise, sales and use, gross receipts, and other business taxes. Michael has extensive experience handling state and local tax issues before US administrative and judicial systems, including arguing cases before state courts and state supreme courts. He also regularly advises clients on personal income tax issues, especially those concerning residency.

Michael frequently speaks on state and local tax issues before the Council on State Taxation, Tax Executives Institute, the New York University Institute on State Taxation, the Paul J. Hartman SALT Forum, and the Institute for Professionals in Taxation.

Stephen (Steve) P. Kranz is a tax lawyer who solves tax problems differently. Over the course of his extensive career, Steve has acquired specific skills and developed a unique approach that helps clients develop and implement holistic solutions to all varieties of tax problems. He combines strategic thinking with effective skills for the courtroom, the statehouse and the conference room.

Steve helps clients prevent and resolve tax problems throughout their life cycle, starting with tax planning, compliance, financial statement implication analysis, audit defense and litigation, legislative monitoring and advocacy, and the formation and leadership of taxpayer coalitions. Steve developed many of these techniques as a litigator for the US Department of Justice, Tax Division, as chief counsel for the District of Columbia’s Office of Tax and Revenue, and further refined them during his tenure as general counsel for the Council on State Taxation (COST).

Steve practices at the forefront of state and local tax issues, including developments in the world of cloud computing, artificial intelligence such as ChatGPT and digital goods and services. He helps clients understand tax threats and opportunities, and develop holistic solutions, no matter the tax issues or jurisdiction. He also brings this same skill set to the highly challenging world of unclaimed property.

Steve represents Fortune 100 companies in litigation while working to address the larger tax policy questions through state legislatures, the US Congress, the National Conference of State Legislatures, the National Governors Association, the Multistate Tax Commission and the Streamlined Sales Tax Governing Board. His background has taught him that standalone litigation is not always the most efficient manner of solving a tax problem or preventing its spread – thus, he often works to address problems by taking advantage of tax policy points of entry offered by state and local governments.

Steve has authored articles for professional publications, speaks at national conferences and is interviewed frequently by journalists covering state and local tax developments. He has appeared before the US House Judiciary Committee as an expert on alternative approaches to the Internet Sales Tax issues, and in a similar capacity before other government agencies. Steve serves as outside counsel on state tax and unclaimed property matters for the Entertainment Software Association, the National Retail Federation, the Retail Industry Leaders Association and CompTIA.

Sebastian Orozco advises high-net-worth individuals, families, and fiduciaries on sophisticated US and cross-border estate, gift, and income tax matters. His practice encompasses international estate planning, foreign and domestic trust planning, structuring US and foreign investments, wealth preservation, and U.S. tax compliance. 

Sebastian has particular experience with preimmigration and expatriation planning. He counsels clients on trust classification and distribution issues, restructuring strategies involving gifts, grantor and nongrantor trusts, and cross-border holdings, and expatriation tax consequences. He also assists US beneficiaries and families with foreign trusts, foreign estates, reporting obligations, and the tax-efficient transfer of wealth across generations and borders. 

Sebastian writes and speaks on cross-border private client planning, pre-immigration and expatriation. Prior to McDermott, he served as a judicial law clerk at the US Tax Court. He earned an LL.M. in Taxation with honors from Georgetown University. 

Allison Wilkerson focuses her practice on employee benefits matters. She has extensive experience handling issues pertaining to the Employee Retirement Income Security Act of 1974 (ERISA) and employee stock ownership plans (ESOPs).

With respect to ERISA, Allison focuses on compliance issues and the Internal Revenue Code related to employee benefits, including qualified plans, nonqualified plans, and executive and deferred compensation. While advising employers on the design, implementation and administration of tax-qualified retirement plans and nonqualified retirement plans, Allison provides relevant guidance as to administrative and operational matters, and assists clients with various benefit plan correction programs offered by the Department of Labor (DOL) and Internal Revenue Service (IRS). Allison also has advised employers with respect to issues raised in connection with corporate mergers, acquisitions and divestitures as they relate to the various benefit plans maintained by the affected corporate entity or entities.

Allison focuses her ESOP practice on the design and implementation of ESOP transactions and provides ongoing legal counsel to ESOP-owned companies. She has been involved in hundreds of transactions, including leveraged buyouts, mergers, acquisitions, and the structuring and financing of ESOPs using private equity. She has advised employers on the implementation of nonqualified plans and executive compensation arrangements that complement the employee ownership structure and culture inherent in an ESOP-owned company. Allison also represents independent fiduciaries in their role as purchaser in an ESOP transaction as to their legal duties with respect to their representation of ESOP participants and beneficiaries.

Allison writes and speaks frequently on ERISA and ESOP issues.

Myriem Bennani focuses her practice on employee benefits and executive compensation matters. She has extensive experience representing employers and plan sponsors in matters related to qualified and nonqualified employee benefit plans, with a particular emphasis on employee stock ownership plans (ESOPs) and executive compensation issues.

Myriem frequently assists clients with plan administration and compliance issues as well as various benefit plan correction programs offered by the US Department of Labor and Internal Revenue Service. She also advises on structuring and drafting equity-based and other incentives, nonqualified deferred compensation, executive employment agreements, and separation agreements.

Additionally, Myriem provides comprehensive support to clients facing issues involving ESOPs, other retirement plans, and executive compensation related to corporate transactions. She has assisted with numerous transactions, helping to coordinate analysis and due diligence, the negotiation of representations and covenants, and post-closing benefits and employee integration. Myriem also represents independent fiduciaries in ESOP transactions, advising them on their legal duties regarding the representation of ESOP participants and beneficiaries.