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Formerly, Mr. Chestnut served as a director and practice leader for the Indianapolis office of Ryan, LLC, Thomson Reuters, and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction, administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony.  He received a B.S. degree in Accounting from Indiana Wesleyan University.  

After graduating from Indiana University School of Law, Mr. Greene started his career in state and local tax as a Sales Tax Hearing Officer with the Indiana Department of Revenue in 1988. He has worked with a small consulting firm as vice president and general counsel. Mr. Green started the state and local tax practice at the Indianapolis offices of Deloitte. He was the national product leader for Grant Thornton’s automation practice; he was the national practice leader for Crowe Horwath’s sales and use tax practice; and he opened his law office as a sole practitioner. Mr. Greene is active in the Institute for Professionals in Taxation (IPT) and serves on the certification committee. He is a frequent speaker on multistate sales and use tax issues, and sales tax process improvement.

Mr. Hagerman  is a tax partner with Taft Stettinius & Hollister LLP in Indianapolis and has been practicing in the area of multistate taxation since 1996. He counsels business clients in all areas of state and local taxes, including controversies, administrative proceedings, audits, appeals, litigation, and planning. Mr. Hagerman serves as an independent advisor to businesses with respect to tax risk management, review of 3rd party tax strategies, legal review of tax-related transactions and business life events. His experience includes public accounting and law practice in Indianapolis, and he also managed the tax function of a Fortune 500 insurance company headquartered in Indiana for more than four years. He received his law degree from the University of Michigan Law School.  

Sarah Iglehart is the deputy director at Develop Indy, the full service economic development organization for the City of Indianapolis and Marion County, and a business unit of the Indy Chamber. In her role, Ms. Iglehart serves as the business development liaison to site consultants, the Indiana Economic Development Corporation (IEDC), and the business community. Prior to joining Develop Indy, she worked as a senior project manager for the IEDC. Serving in a business development role, she sold the State of Indiana to site consultants and companies interested in expanding or locating their business in Indiana. Previously, she worked at Crowe Horwath LLP as a senior government consultant where she led the development of four district-level disaster housing plans. While obtaining her bachelor’s degree in Public Affairs from Indiana University, she worked at the Bloomington Economic Development Corporation as a project assistant.

Laura L. Rakaska is the executive director of Audit and Compliance Support at Indiana Department of Revenue. She has been with the department for 11 years and oversees the division’s fraud, analytics and compliance efforts as well as all audit support operations. Prior to coming to the department, Ms. Rakaska worked in public accounting for 10 years, primarily in the area of audit and advisory services. She holds a bachelor’s degree in Accounting from Franklin College and is an active CPA.

Lena N. Snethen is deputy general counsel at the Indiana Department of State Revenue where she oversees the Appeals Section. The Appeals Section is charged with addressing individual and business challenges to assessments, audit results, refund denials, and the Department’s interpretation of Indiana’s 47 “listed taxes.” During the 1990s, she worked in higher education fundraising where she helped a team at DePauw University raise over $375 million, breaking records for a liberal arts school that size. Ms. Snethen attended the Maurer School of Law at Indiana University, graduating in 2003. After stints in estate planning and civil liberties work, she joined the Department’s Legal Division in 2007 as senior hearing officer. In 2015, after a year litigating tax cases as an Indiana deputy attorney general, she returned to the department to head the Appeals Section as assistant general counsel.

Hon. Martha B. Wentworth was appointed Judge of the Indiana Tax Court by Governor Mitch Daniels in 2011. Judge Wentworth holds a B.S., M.S. and J.D. cum laude from Indiana University – Bloomington. Prior to her judicial appointment, she was a Tax Director at Deloitte Tax LLP where she led its Indiana Multistate Tax Services. Judge Wentworth has taught at Indiana University’s Kelley School of Business, the McKinney School of Law, and the Maurer School of Law for more than 22 years. Judge Wentworth is a Fellow of the American College of Tax Counsel, a Fellow of the American Bar Foundation, and this year she was selected to Chair the 42nd (2022) and 43rd (2023) National Conference of State Tax Judges. 

Sarah C. Butler is director of the Incentives Assistance Division of the Kentucky Cabinet for Economic Development. She has 27 years of experience in banking and finance supervision and regulation. Prior to beginning her position in May, 2017, Ms. Butler was the acting deputy commissioner for the Minnesota Department of Commerce and the Kentucky Department of Financial Institutions. Nationally, she was secretary of the Money Transmitter Regulatory Association (MTRA) Board of Directors. During the financial crisis, she was a commissioned safety & soundness risk management examiner for the Federal Deposit Insurance Corporation (FDIC). Ms. Butler earned an MBA degree from Palm Beach Atlantic University. She served as a member of the Mortgage Testing and Education Board and on the Conference of State Bank Supervisors’ Payday Lending Advisory Group.

Michael A. Grim is an attorney and a tax principal in the Louisville office of Mountjoy Chilton Medley LLP, where he practices in the Tax Group. His practice focuses on controversy, audit matters, and planning related to federal, state and local tax matters. Mr. Grim has previously litigated matters before various state and local tax boards, state and federal courts, as well as U.S. Tax Court. He has counseled clients on various issues involving federal, state, and local income taxes, employment taxes, gross receipts taxes, sales/use taxes, real and tangible property taxes, local license/business taxes, and various excise taxes. Prior to joining MCM, he was with the law firm of Bingham Greenebaum Doll LLP for 10 years, were he was a partner in the Tax & Finance Practice Group, and the chair of the firm’s State & Local Tax practice. Mr. Grim also worked for United Parcel Service for nearly 19 years. His last two assignments were UPS airline tax director and UPS airline contracts manager.

Melissa C. Mattox is a certified public accountant (CPA) and tax manager with Kinkead & Stilz, PLLC in Lexington. Ms. Mattox focuses on estate, gift, and income tax return preparation and planning, working with both individuals and their closely-held businesses. She is a member of both the American Institute of Certified Public Accountants and the Kentucky Society of CPAs (KyCPA), and she was awarded Outstanding Committee Chair in 2013 for her volunteer work with the KyCPA. Ms. Mattox began her career at a regional CPA firm where she also focused on nonprofits and authored articles on nonprofit topics for the KyCPA and the Kentucky Nonprofit Network. She graduated summa cum laude from Transylvania University in 2007, with majors in both Accounting and Mathematics.

Nelson D. Rodes IV is an attorney and associate in the Louisville office of Frost Brown Todd LLC. Mr. Rodes’ practice focuses on civil and criminal tax litigation matters as well as the tax implications of general business transactions. He has counseled clients on various issues involving federal and state income taxes, employment taxes, sales and use tax, real property taxes, and tax incentives. Prior to joining Frost Brown Todd, Mr. Rodes was with Ernst & Young where he was a senior in the firm’s National Tax Department, focusing primarily in the area of state and local transactional tax, assisting clients with the tax consequences of mergers and acquisitions and post-transactional planning. He also served as a summer law clerk for the Hon. Joseph R. Goeke of the United States Tax Court prior to earning his LL.M. degree in Taxation. Mr. Rodes is a graduate of Centre College and received his J.D. degree from the University of Kentucky and LL.M. in Taxation from Georgetown University.

Attorney with Kinkead & Stilz, PLLCMr. Trevey graduated, cum laude, from the University ofKentucky College of Business with a BBA degree in Finance andManagement in 2000, and he then received his J.D. degree from the University of Kentucky in 2004, the same year that he was admitted to practice in Kentucky. He is also admitted to practicein the Eastern and Western Districts of Kentucky, the Sixth CircuitCourt of Appeal and the Ninth Circuit Court of Appeals. While attending the University of Kentucky, Mr. Trevey was a member of the Journal of Natural Resources and Environmental Law, and the Trial Advocacy Board, where he was named best advocateduring the 2003 Kentucky Mock Trial Tournament. He is amember of the Fayette County Bar Association, the Kentucky Bar Association, the Defense Research Institute, and the Kentucky Defense Counsel. Since graduation, Mr. Trevey has focused his practice almost entirely on the defense of professionals.He has defended physicians, nurses, dentists, architects, engineers, lawyers, accountants, land surveyors and real estate professionals. He also has experience in large-scale cases such as class actions, increasingly popular multi-district litigation (MDL) cases such as Vioxx, Celebrex and Phen-Fen, as well as large-scale disaster consolidation cases such as the Comair Flight 5191litigation.

ICC Certified Building Inspector, Plans Examiner and ICC/AACE Code Enforcement AdministratorMr. DeBrunner is the principal of Nodak Inspections, a private firm providing independent inspection services in a variety of building construction aspects. With numerous ICC certifications and years of field experience in both residential and commercial construction, he brings a practical perspective of Code interpretation. Mr. DeBrunner is a member of the International Code Council and the American Association of Code Enforcement. He is constantly improving his skills with continuing education and seeking to further his base of knowledge through certification and experience. Mr. DeBrunner takes pride in helping his community achieve its potential in a safe and structured environment.

Formerly, Mr. Chestnut served as a director and practice leader for the Indianapolis office of Ryan, LLC, Thomson Reuters, and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction, administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony.  He received a B.S. degree in Accounting from Indiana Wesleyan University.  

After graduating from Indiana University School of Law, Mr. Greene started his career in state and local tax as a Sales Tax Hearing Officer with the Indiana Department of Revenue in 1988. He has worked with a small consulting firm as vice president and general counsel. Mr. Green started the state and local tax practice at the Indianapolis offices of Deloitte. He was the national product leader for Grant Thornton’s automation practice; he was the national practice leader for Crowe Horwath’s sales and use tax practice; and he opened his law office as a sole practitioner. Mr. Greene is active in the Institute for Professionals in Taxation (IPT) and serves on the certification committee. He is a frequent speaker on multistate sales and use tax issues, and sales tax process improvement.

Mr. Hagerman  is a tax partner with Taft Stettinius & Hollister LLP in Indianapolis and has been practicing in the area of multistate taxation since 1996. He counsels business clients in all areas of state and local taxes, including controversies, administrative proceedings, audits, appeals, litigation, and planning. Mr. Hagerman serves as an independent advisor to businesses with respect to tax risk management, review of 3rd party tax strategies, legal review of tax-related transactions and business life events. His experience includes public accounting and law practice in Indianapolis, and he also managed the tax function of a Fortune 500 insurance company headquartered in Indiana for more than four years. He received his law degree from the University of Michigan Law School.  

Mr. Madden is the Director of Tax Policy at the Indiana Department of Revenue.

Ms. McDonald’s quantitative analysis allows her to identify tailored incentives opportunities for each company’s specific requirements. Her negotiation skills with government entities highlight her ability to secure monetary incentives. Ms. McDonald’s extensive expertise in property tax, multistate income taxes, and other state tax matters plays a crucial role in helping clients maximize the benefits of incentives while navigating complex regulatory landscapes. Her dedication to understanding the intricacies of tax regulations and her commitment to delivering tailored solutions underscore her value to clients in achieving their goals. Before joining KSM, she gained experience in both public accounting and corporate environments. Ms. McDonald is a member of the Indiana CPA Society.

Laura L. Rakaska is the executive director of Audit and Compliance Support at Indiana Department of Revenue. She has been with the department for 11 years and oversees the division’s fraud, analytics and compliance efforts as well as all audit support operations. Prior to coming to the department, Ms. Rakaska worked in public accounting for 10 years, primarily in the area of audit and advisory services. She holds a bachelor’s degree in Accounting from Franklin College and is an active CPA.

Lena N. Snethen is deputy general counsel at the Indiana Department of State Revenue where she oversees the Appeals Section. The Appeals Section is charged with addressing individual and business challenges to assessments, audit results, refund denials, and the Department’s interpretation of Indiana’s 47 “listed taxes.” During the 1990s, she worked in higher education fundraising where she helped a team at DePauw University raise over $375 million, breaking records for a liberal arts school that size. Ms. Snethen attended the Maurer School of Law at Indiana University, graduating in 2003. After stints in estate planning and civil liberties work, she joined the Department’s Legal Division in 2007 as senior hearing officer. In 2015, after a year litigating tax cases as an Indiana deputy attorney general, she returned to the department to head the Appeals Section as assistant general counsel.

Alexis M. Sowder is a multistate project manager at KSM Location Advisors. Part of the Katz, Sapper & Miller Network, KSM Location Advisors works closely with companies across the country to maximize state and local incentive packages and make fully informed, data-driven location decisions. In her role, Ms. Sowder assists in the execution of projects, working with clients and economic development officials for both incentive and location advisory assignments. Prior to joining the firm, she worked at Cushman & Wakefield, most recently as manager, where she supported the advancement of their national brokerage practice groups. Ms. Sowder received a bachelor of arts degree in Journalism from Indiana University and a master of business administration degree from Indiana University’s Kelley School of Business in Indianapolis.

Hon. Martha B. Wentworth was appointed Judge of the Indiana Tax Court by Governor Mitch Daniels in 2011. Judge Wentworth holds a B.S., M.S. and J.D. cum laude from Indiana University – Bloomington. Prior to her judicial appointment, she was a Tax Director at Deloitte Tax LLP where she led its Indiana Multistate Tax Services. Judge Wentworth has taught at Indiana University’s Kelley School of Business, the McKinney School of Law, and the Maurer School of Law for more than 22 years. Judge Wentworth is a Fellow of the American College of Tax Counsel, a Fellow of the American Bar Foundation, and this year she was selected to Chair the 42nd (2022) and 43rd (2023) National Conference of State Tax Judges. 

Owner at JRT-AIA Architect, in Concord, New Hampshire
Mr. Tepe is a licensed architect. In practice for more than 45 years, he has been both a member and an officer of large E/A firms and a sole practitioner. His project experience ranges from single-family dwellings to large, multi-million dollar commercial and industrial facilities. As a sole proprietor, his firm specializes in building, fire and accessibility code (ADA) consulting to architects, contractors, insurance and legal professionals and private entities, including third-party plan reviews and accessibility inspections.

Mr. Tepe has been active in the code development process through the AIA since joining the AIA Codes and Standards Committee in 1987. With the creation of the International Code Council (ICC), he participated in the initial development of the International Building Code on the General/Occupancies subcommittee and was the chair of that group for two terms. Mr. Tepe was a member of the International Fire Code Development Committee for two terms and also the IBC Fire Safety and Egress Code Development Committees. Additionally, he served a term on the ICC Code Correlation Committee. He has made numerous presentations to conference audiences on topics related to building code enforcement and interpretation issues.

Mr. Tepe has held all offices at both the state level (AIANH) and the regional level (AIA New England). He was active in the legislative process in New Hampshire to adopt the first statewide set of building codes. He has taught numerous code and accessibility-related issues in New Hampshire, New England, and at BOCA, ICC, BSA and AIA conferences and HalfMoon Education seminars and webinars. He is a past chair of the Building Code Board of Appeals in Concord, New Hampshire. He has also served on several other code and building related state and local committees and groups and is a past chair of the AIA Center for Building Science and Performance Knowledge Community.

Owner at JRT-AIA Architect, in Concord, New Hampshire
Mr. Tepe is a licensed architect. In practice for more than 45 years, he has been both a member and an officer of large E/A firms and a sole practitioner. His project experience ranges from single-family dwellings to large, multi-million dollar commercial and industrial facilities. As a sole proprietor, his firm specializes in building, fire and accessibility code (ADA) consulting to architects, contractors, insurance and legal professionals and private entities, including third-party plan reviews and accessibility inspections.

Mr. Tepe has been active in the code development process through the AIA since joining the AIA Codes and Standards Committee in 1987. With the creation of the International Code Council (ICC), he participated in the initial development of the International Building Code on the General/Occupancies subcommittee and was the chair of that group for two terms. Mr. Tepe was a member of the International Fire Code Development Committee for two terms and also the IBC Fire Safety and Egress Code Development Committees. Additionally, he served a term on the ICC Code Correlation Committee. He has made numerous presentations to conference audiences on topics related to building code enforcement and interpretation issues.

Mr. Tepe has held all offices at both the state level (AIANH) and the regional level (AIA New England). He was active in the legislative process in New Hampshire to adopt the first statewide set of building codes. He has taught numerous code and accessibility-related issues in New Hampshire, New England, and at BOCA, ICC, BSA and AIA conferences and HalfMoon Education seminars and webinars. He is a past chair of the Building Code Board of Appeals in Concord, New Hampshire. He has also served on several other code and building related state and local committees and groups and is a past chair of the AIA Center for Building Science and Performance Knowledge Community.

Owner at JRT-AIA Architect, in Concord, New Hampshire
Mr. Tepe is a licensed architect. In practice for more than 45 years, he has been both a member and an officer of large E/A firms and a sole practitioner. His project experience ranges from single-family dwellings to large, multi-million dollar commercial and industrial facilities. As a sole proprietor, his firm specializes in building, fire and accessibility code (ADA) consulting to architects, contractors, insurance and legal professionals and private entities, including third-party plan reviews and accessibility inspections.

Mr. Tepe has been active in the code development process through the AIA since joining the AIA Codes and Standards Committee in 1987. With the creation of the International Code Council (ICC), he participated in the initial development of the International Building Code on the General/Occupancies subcommittee and was the chair of that group for two terms. Mr. Tepe was a member of the International Fire Code Development Committee for two terms and also the IBC Fire Safety and Egress Code Development Committees. Additionally, he served a term on the ICC Code Correlation Committee. He has made numerous presentations to conference audiences on topics related to building code enforcement and interpretation issues.

Mr. Tepe has held all offices at both the state level (AIANH) and the regional level (AIA New England). He was active in the legislative process in New Hampshire to adopt the first statewide set of building codes. He has taught numerous code and accessibility-related issues in New Hampshire, New England, and at BOCA, ICC, BSA and AIA conferences and HalfMoon Education seminars and webinars. He is a past chair of the Building Code Board of Appeals in Concord, New Hampshire. He has also served on several other code and building related state and local committees and groups and is a past chair of the AIA Center for Building Science and Performance Knowledge Community.

Owner at JRT-AIA Architect, in Concord, New Hampshire
Mr. Tepe is a licensed architect. In practice for more than 45 years, he has been both a member and an officer of large E/A firms and a sole practitioner. His project experience ranges from single-family dwellings to large, multi-million dollar commercial and industrial facilities. As a sole proprietor, his firm specializes in building, fire and accessibility code (ADA) consulting to architects, contractors, insurance and legal professionals and private entities, including third-party plan reviews and accessibility inspections.

Mr. Tepe has been active in the code development process through the AIA since joining the AIA Codes and Standards Committee in 1987. With the creation of the International Code Council (ICC), he participated in the initial development of the International Building Code on the General/Occupancies subcommittee and was the chair of that group for two terms. Mr. Tepe was a member of the International Fire Code Development Committee for two terms and also the IBC Fire Safety and Egress Code Development Committees. Additionally, he served a term on the ICC Code Correlation Committee. He has made numerous presentations to conference audiences on topics related to building code enforcement and interpretation issues.

Mr. Tepe has held all offices at both the state level (AIANH) and the regional level (AIA New England). He was active in the legislative process in New Hampshire to adopt the first statewide set of building codes. He has taught numerous code and accessibility-related issues in New Hampshire, New England, and at BOCA, ICC, BSA and AIA conferences and HalfMoon Education seminars and webinars. He is a past chair of the Building Code Board of Appeals in Concord, New Hampshire. He has also served on several other code and building related state and local committees and groups and is a past chair of the AIA Center for Building Science and Performance Knowledge Community.

Owner at JRT-AIA Architect, in Concord, New Hampshire
Mr. Tepe is a licensed architect. In practice for more than 45 years, he has been both a member and an officer of large E/A firms and a sole practitioner. His project experience ranges from single-family dwellings to large, multi-million dollar commercial and industrial facilities. As a sole proprietor, his firm specializes in building, fire and accessibility code (ADA) consulting to architects, contractors, insurance and legal professionals and private entities, including third-party plan reviews and accessibility inspections.

Mr. Tepe has been active in the code development process through the AIA since joining the AIA Codes and Standards Committee in 1987. With the creation of the International Code Council (ICC), he participated in the initial development of the International Building Code on the General/Occupancies subcommittee and was the chair of that group for two terms. Mr. Tepe was a member of the International Fire Code Development Committee for two terms and also the IBC Fire Safety and Egress Code Development Committees. Additionally, he served a term on the ICC Code Correlation Committee. He has made numerous presentations to conference audiences on topics related to building code enforcement and interpretation issues.

Mr. Tepe has held all offices at both the state level (AIANH) and the regional level (AIA New England). He was active in the legislative process in New Hampshire to adopt the first statewide set of building codes. He has taught numerous code and accessibility-related issues in New Hampshire, New England, and at BOCA, ICC, BSA and AIA conferences and HalfMoon Education seminars and webinars. He is a past chair of the Building Code Board of Appeals in Concord, New Hampshire. He has also served on several other code and building related state and local committees and groups and is a past chair of the AIA Center for Building Science and Performance Knowledge Community.