We are pleased to announce that Sutherland has expanded its premier State and Local Tax (SALT) practice with the addition of four associates: Elizabeth S. Cha and Samantha K. Trencs in Washington DC, Nicholas J. Kump in Sacramento, and Hanish S. Patel in Atlanta. 

The new group joins Sutherland’s more than 100-strong tax practice which includes more than 30 full-time SALT attorneys. The four associates will concentrate on state and local tax planning, compliance and controversy, as well as multistate tax and unclaimed property issues across the country.

  • Liz counsels on state and local taxation matters, including tax structuring and planning. She also advises clients on unclaimed property matters, such as voluntary disclosure, audit management and the treatment of gift cards and other stored value card programs. Liz earned her LL.M. in taxation from Georgetown University Law Center, her J.D. from Yeshiva University, and a B.S. from the New York University Stern School of Business.
  • Samantha advises clients on a full range of state and local tax matters, including tax planning, policy and controversy. She regularly counsels on income, franchise, sales and use, and property tax issues. She also advises on multistate audit and litigation matters. Samantha earned her LL.M., with distinction, and a Certificate in State and Local Taxation from Georgetown University Law Center, her J.D., summa cum laude, from the Charlotte School of Law, and a B.A., with distinction, from the University of Western Ontario.
  • Nick assists on an array of multistate tax types, including income, sales and use, franchise and property taxes. He also regularly assists with state and local tax controversy, compliance and planning issues. Nick earned his J.D. from the University of the Pacific, McGeorge School of Law, and a B.A., with honors, from the University of Southern California, Annenberg School for Communication and Journalism.
  • Hanish counsels clients on state and local tax controversy, planning and policy matters. He advises on multistate tax nexus issues and on all tax types, including income, franchise, property, and sales and use tax. Prior to joining Sutherland, Hanish was a senior tax associate in the state and local tax group of Deloitte Tax LLP, where he advised clients on tax planning and refund opportunities, and the state and local tax implications of mergers, acquisitions, dispositions and corporate reorganizations.

Sutherland’s SALT practice has seen significant growth during the past year. Since the second half of 2014, the group welcomed three attorneys in New York: Partner Leah S. Robinson and Counsel Open Weaver Banks and Amy F. Nogid. The practice also welcomed five new associates since February: Charles C. Capouet and Chris Mehrmann in Washington DC, Michael J. Kerman and Michael P. Penza in New York, and Olga Jane Goldberg in Houston.