State Income Taxation After OBBBA: Managing State Conformity and Decoupling

Mr. Matson advises clients on complex state and local tax (SALT) matters, bringing decades of experience at the intersection of multistate tax policy, tax administration, and tax controversy affecting multijurisdictional and multinational businesses. Prior to joining Eversheds Sutherland (US) LLP, he spent nearly two decades with the Multistate Tax Commission (MTC), including more than ten years as its Executive Director. In that role, Mr. Matson oversaw all MTC activities and worked closely with senior state tax officials nationwide on multistate tax policy, compliance initiatives, and collaborative programs designed to promote uniformity, efficiency, and fairness in state tax administration. Drawing on his experience of representing both taxpayers and state taxing authorities, he helps clients manage risk, navigate disputes, and develop proactive strategies in an increasingly complex and evolving state tax landscape. Mr. Matson's practice spans a broad range of SALT issues, including nexus standards, apportionment, multistate audits, enforcement initiatives, and constitutional limitations on state taxing authority.

Mr. Najjar is a Managing Director, SALT at Forvis Mazars, LLP.

Mr. Smith's SALT practice is the result of over 35 years of experience and is national in scope and focused on multistate tax consulting, representing clients in multistate SALT controversies, and advising clients with respect to their multistate tax planning. The main concentration of Mr. Smith's SALT practice is on corporate income and franchise taxes, but he has also advised and represented clients with respect to their sales and transactions tax needs as well. A significant amount of his representation focuses on helping clients on the state tax consequences of mergers and acquisitions, intra-group reorganizations, special purpose entities, and business planning.