BETSY BUCHALTER ADLER is a principal in the San Francisco firm of Adler & Colvin, where she specializes in the law of tax-exempt organizations with an emphasis on grantmaking charities, including family, company, and community foundations; nonprofit governance issues; and international philanthropy. She is a past chair of the Exempt Organizations Committee of the Tax Section of the American Bar Association and was the founding chair of the Tax-Exempt Organizations Committee of the California State Bar’s Tax Section. She has served on the Internal Revenue Service’s Advisory Committee for Tax-Exempt and Governmental Entities (2005-2008) and on the advisory board of the National Center for Philanthropy and the Law at New York University. She currently serves on the Board of Trustees of the University of California Santa Cruz Foundation and on the Board of Directors of the International Center for Not-for-Profit Law. Ms. Adler received her B.A. in 1971 from the University of California (Santa Cruz) and her J.D. in 1982 from Boalt Hall School of Law, University of California (Berkeley). She has taught the law of nonprofit organizations at Boalt Hall and lectures frequently on legal issues of interest to nonprofit organizations. She is the co-author of The Rules of the Road: A Guide to the Law of Charities in the United States (Council on Foundations, 2nd ed. 2007) and Philanthropic Partnerships Using the ‘Out of Corpus’ Rules,” Taxation of Exempts vol. 22. no. 6, May/June 2010, at 19.
MARTIN L. KATZ is a Managing Director in the San Francisco office of Frederick W. Cook & Co. Inc. Previously, he was a Worldwide Partner at Mercer where he worked for 20 years, and with Arthur Andersen & Co. prior to that. Marty advises publicly traded corporate clients and their boards on executive compensation program evaluation, competitive performance and pay strategy assessment, short and long-term incentive plans, equity strategy, and deferred compensation and executive benefits. His experience includes Fortune 500, other public companies, and privately-held corporations across many industries including airlines, health care, life sciences, natural resources, and freight forwarding and logistics, among others. In addition, Marty is a nationally recognized expert on executive compensation programs among tax-exempt organizations, including the “Intermediate Sanctions” legislation. He has worked extensively in the nonprofit sector including national charities, private foundations, higher education, research organizations, associations, health care systems and managed care. Representative clients include Electric Power Research Institute, Group Health Cooperative, New York University, The Salk Institute, SRI International, United Way Worldwide, and University of Southern California. Marty has been involved in numerous tax controversy matters involving challenges to the reasonableness of compensation. His experience includes responding to challenges by various states’ attorneys general, working with counsel in response to IRS examinations, and challenges to the reasonableness of compensation programs by other stakeholders such as a probate court or shareholder group. He works closely with outside counsel to achieve a successful resolution of such matters for the client. Marty is a regular speaker on executive compensation topics before such groups as: ALI-ABA, the Conference Board, the American Institute of CPAs, Georgetown and Loyola Law Schools’ Exempt Organization forums, Tulane Law School M&A conference, and the Columbia Law School National State Attorneys General Program. Mr. Katz received his BS degree in Business Administration from the University of South Carolina and his Masters in Taxation from DePaul University. He is a licensed CPA, and a member of the American Institute of CPAs and WorldatWork.
MARK A. PACELLA received his B.A. from the University of Pittsburgh and J.D. from the Antioch School of Law. A member of the Pennsylvania Office of Attorney General since 1987, he currently serves as the Chief Deputy Attorney General in charge of its Charitable Trusts and Organizations Section, which performs the office’s supervisory role over property committed to charitable purposes. Mr. Pacella is a Past-President of the National Association of State Charity Officials (“NASCO,” an affiliate of the National Association of Attorneys General), and sits on the Advisory Board of the Charities Regulation and Oversight Project of the National State Attorneys General Program at Columbia Law School. He is a member of the Pennsylvania Bar Association’s Charitable Organizations Committee, a speaker and faculty member at a number of nonprofit and charitable trust conferences, and a veteran of the United States Navy.
DAVID G. SPACKMAN is the chief of the Non-Profit Organizations/Public Charities Division of the Massachusetts Office of the Attorney General. Prior to joining the office in May of 2007, Mr. Spackman had over thirty years of experience representing public, for-profit, and non-profit clients in the health care field. He began his legal career in 1976 as the general counsel to the Department of Health and Hospitals of the City of Boston and entered private practice in 1984. During the course of his private sector career he represented both for-profit and non-profit health care providers with respect to governance and regulatory matters and gained extensive regional and national experience in representing health care clients involved in organization change including mergers and acquisitions, reorganizations, joint ventures, physician/hospital integration vehicles, conversions of public institutions to private status and sales of non-profit assets to for-profit systems. The Non-Profit Organizations/Public Charities Division of the Attorney General’s Office is statutorily charged with protecting the public’s interest in the over 22,000 public charities that operate in Massachusetts.