Mr. Swain is an Associate Professor of Business Law and Ethics at the Indiana University Judd Leighton School of Business and Economics in South Bend, Indiana. He also teaches business law in Rice University’s online MBA program at the Jones Graduate School of Business. His area of expertise in business law is state and local tax (SALT). Before entering academia, Professor Swain served for 12 years as Chief Counsel of the Revenue Division for the Indiana Attorney General, overseeing all state tax litigation. He previously worked as a tax manager in the SALT practices at KPMG and Arthur Andersen in Denver, Colorado, focusing on state tax audit defense and corporate transactions. He has authored over 200 tax-related articles and frequently lectures on tax law topics.