My practice focuses primarily on multistate taxation and unclaimed property law, and I specialize in both (1) business planning (including restructurings and acquisitions) to minimize state tax and unclaimed property liabilities, and (2) audit defense, voluntary disclosures and litigation. I also have extensive experience with federal and state consumer protection laws applicable to closed-loop and open-loop products, including gift cards, general-purpose reloadable cards, and promotional cards.I am highly active in the unclaimed property and state tax communities, and chair both the Subcommittee on Unclaimed Property and the Subcommittee on State and Local Tax for the Business Law Section of the American Bar Association (ABA). I also regularly speak on state tax and unclaimed property topics for professional organizations such as the ABA, the Council on State Taxation (COST), the Unclaimed Property Professionals Organization (UPPO), the Tax Executives Institute (TEI), and the Institute of Professionals in Taxation (IPT). I have also served as an adjunct professor at Emory University School of Law, where I taught a class on multistate taxation, and currently serve as a State Tax Notes correspondent for the State of Georgia. I have written tax/unclaimed property articles for numerous publications including Practising Law Institute, State Tax Notes, The Journal of Multistate Taxation and Incentives, The State & Local Tax Lawyer, Corporate Business Taxation Monthly, The Practical Tax Lawyer, Practical US/Domestic Tax Strategies, International Legal Strategies and The N.Y.U. Annual Institute on State & Local Taxation. I also wrote the chapter on state tax transfer pricing issues for the Practical Guide to U.S. Transfer Pricing.I am licensed to practice law in California and Georgia.Specialties: State and local taxFederal income taxUnclaimed propertyConsumer protection laws applicable to gift cards