The 36th Annual American Taxation Association (ATA) Midyear Meeting

February 22-24, 2024

Long Beach, CA

Speakers

Doug McHoney, PwC

Doug McHoney, PwC
Plenary Session: Major Changes to Tax Law: CAMT, Pillars 1&2, and Moore v. US
February 23, 2024, 4:10 pm–5:25 pm

Doug is PwC’s Global International Tax Services (ITS) Leader, a Principal in the Washington National Tax Services group and the team leader for PwC’s Quantitative Solutions and Technology practice. Doug was formerly the national co-leader of the U.S. ITS practice leading over 1,000 professionals and working with large multinationals on deal structuring. reorganizations and business model transformations. Doug was also the national ITS leader for the Retail and Consumer industry sector. In all of these roles he provides tax consulting services for acquisitions, dispositions, structuring of tax efficient business models, intellectual property planning, integrated foreign holding companies, and treasury management structures.

Doug is a frequent author and lecturer as well as a member of the Advisory Board for the International Tax Journal. He is a third generation Missouri Tiger with a Bachelor of Science in Accountancy and Juris Doctor from the University of Missouri. He is a member of the American Bar Association (Taxation Section) as well as the bars of the State of Missouri and the State of Illinois.

Doug has over 20,000 followers across social media platforms and hosts the Doug McHoney leadership channel on YouTube and the biweekly podcast “Cross-Border Tax Talks.”


Sean Nearhoff, KPMG Tax Managing Director

Sean Nearhoff, KPMG Tax Managing Director
Plenary Session: Major Changes to Tax Law: CAMT, Pillars 1&2, and Moore v. US
February 23, 2024, 4:10 pm–5:25 pm

Sean Nearhoff is a managing director in KPMG Orange County’s Tax practice. He has fifteen years of experience in corporate taxation for public and privately held companies and more than five years of experience prior to joining KPMG in various financial and managerial accounting roles. Sean serves a variety of industries by providing tax compliance services, tax provision review and preparation services, and tax consulting services.


Theodore Seto, Loyola Marymount University

Theodore Seto, Loyola Marymount University
Plenary Session: Major Changes to Tax Law: CAMT, Pillars 1&2, and Moore v. US
February 23, 2024, 4:10 pm–5:25 pm

Professor Seto teaches tax and property law at LMU Loyola Law School in Los Angeles. In October 2023, he filed an amicus brief in support of the government in Moore v. United States, currently pending before the United States Supreme Court.

Prior to joining the faculty at Loyola, Prof. Seto was a partner in the tax department at Drinker Biddle & Reath (now Faegre Drinker) in Philadelphia, where he authored the opinions that made possible the first adjustable rate preferred and Dutch auction rate preferred issuances (later validated in Rev. Rul. 90-27, 1990-1 C.B. 50). At Loyola, he co-founded the school’s Graduate Tax Program, currently one of the top 3 online tax law programs and historically one of the top 10 tax law programs in the United States, and now chairs the committee that runs that program. His most recent article, Modeling the Welfare Effects of Advertising: Preference-Shifting Deadweight Loss, appeared in the Tax Law Review, the top-ranked peer-reviewed tax law journal in the US. His next paper, The Role of Marriage in the Internal Revenue Code, will appear shortly in the Florida Tax Review, the second-ranked such journal. He has also been published by the Yale Law Journal, the Harvard Law Review, the Pennsylvania Law Review, the Virginia Tax Review, Oxford University Press, and the New York Times, among others. In 2008, he served on Barack Obama’s Tax Policy Advisory Committee.

He has visited at Cornell Law School, Oxford University, the University of California, Irvine, and the University of Paris. Before entering practice, he earned his B.A. from Harvard College, magna cum laude, and his J.D. from Harvard Law School, magna cum laude, and served as law clerk to Judge Walter R. Mansfield on the U.S. Court of Appeals for the Second Circuit.