Annual Tax Seminar (E2301339)

Arthur A. DiPadova, J.D., LL.M., is a shareholder in the firm Kulzer & DiPadova, P.A. He earned his J.D. degree at the Rutgers University School of Law, where he graduated with honors. He earned his LL.M. in Taxation at New York University. Mr. DiPadova is admitted to practice before the United States Tax Court, is a member of the Bars of the State of New Jersey and is a frequent speaker to business and professional groups in the area of taxation and estate planning. He is a Fellow of the American College of Trust and Estate Counsel, a former Chairman of the Camden County Bar Association's Section of Taxation, Past President of the Estate and Financial Planning Council of Southern New Jersey, Immediate Past President of the Society of Financial Service Professionals – South Jersey Chapter, and is a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association. Mr. DiPadova's particular areas of expertise include estate, partnership and real estate taxation.

Samantha Heaton is an associate with Kulzer & DiPadova, P.A. She is admitted to the Bars of the State of New Jersey, The Commonwealth of Pennsylvania, and the State of Florida. Mrs. Heaton received her Masters of Law (LL.M.) in Taxation from New York University School of Law and earned her J.D., summa cum laude, from Rutgers Law School, where she also received a Certificate in Corporate and Business Law and served as an Articles Editor for the Rutgers University Law Review. Mrs. Heaton received her bachelor’s degree, summa cum laude, from Rutgers University.

Prior to joining the firm, Mrs. Heaton interned with the Honorable Gloria M. Burns, former Chief Judge of the United States Bankruptcy Court for the District of New Jersey.

Mrs. Heaton is a member of the American Bar Association, New Jersey State Bar Association, the Camden County Bar Association, and the Pennsylvania Bar Association.

Mrs. Heaton specializes in the areas of business and corporate law, estate planning and taxation.

Glenn is a shareholder of Kulzer & DiPadova, PA, specializing in complex estate planning; tax-exempt organizations; and probate, trust and estate law. He is admitted to practice before the United States Tax Court and is a member of the Bars of the State of New Jersey and the Commonwealth of Pennsylvania. Glenn is the author of publications for the New Jersey Institute for Continuing Legal Education. In 2009, he was awarded the Alfred C. Clapp Award for Excellence in Continuing Legal Education from the NJICLE. He is a fellow of the American College of Trust and Estate Counsel; past chair of the Real Property, Trust and Estate Law Section; and an officer of the Taxation Section of the New Jersey State Bar Association. He is also a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association. He was a trustee and co-chair of the Probate and Trust Committee of the Camden County Bar Association. He is a past president of the Trust Counselors Network and of the Estate and Financial Planning Council of Southern New Jersey. He is a member of the NJCPA, a past president of its Southwest Chapter, and a member of the American Institute of Certified Public Accountants (AICPA). He was named one of the 100 Top Super Lawyers in New Jersey and Best Lawyers in America.

Mr. Kempter is a shareholder with the firm and is a graduate of Widener University School of Law. He has earned his LL.M. in Taxation at Villanova University.

Mr. Kempter is a member of the Bars of the State of New Jersey and Commonwealth of Pennsylvania and is admitted to practice before the United States Tax Court and U.S. District Court for the District of New Jersey. Mr. Kempter is a member of the American Bar Association, the New Jersey Bar Association and the Camden County Bar Association.

In addition to being an attorney, Mr. Kempter is also a Certified Public Accountant in the Commonwealth of Pennsylvania and the State of New Jersey.

He is a member of the Society of Financial Service Professionals where he serves on the board and is a Past President of the South Jersey Chapter. He is a member of the New Jersey Society of Certified Public Accountants where he served on the board and is a Past President of the Southwest Jersey Chapter. He is also a member of the Estate and Financial Planning Council of Southern New Jersey where he served on the board and is a Past President.

Mr. Kempter’s particular areas of expertise include employee benefits, estate planning, estate administration and tax-exempt organizations.

Mike has been with the Division since 2003. He started his career as a Customer Service Call Center agent before moving to the Trenton Regional Information Center where he provided direct assistance to the public. He has been with Taxation University since 2013. His customer service background has given him a well-rounded knowledge in all tax types. He recently took a primary role in representing the Division at our Small Business Workshops where he conducts presentations on New Jersey Income and Business Taxes.

Douglas R. Madanick, CPA, J.D., LL.M., shareholder with the firm of Kulzer & DiPadova, P.A., has been a member of the NJCPA since 2004 and a member of the board of the Southwest Chapter since 2013. He is a member of the Bars of the State of New Jersey and the Commonwealth of Pennsylvania. He is also admitted to practice in front of the United States Tax Court. Doug specializes in the areas of tax compliance, civil and criminal tax controversies, estate planning and administration. Doug obtained his MBA from the Temple University Fox School of Business and Management and earned his law degree (J.D.) and Masters in Taxation (LL.M.) at the Temple University Beasley School of Law, where he was a member of the Environmental and Technology Law Journal. He earned a B.S. in Accounting from Rutgers University.

Daniel L. Mellor, J.D., LL.M., is a shareholder with Kulzer DiPadova, P.A., located in Haddonfield, New Jersey. Mr. Mellor is a member of the American Bar Association, New Jersey State Bar Association, as well as the Camden, Burlington and Mercer County Bar Associations. He is admitted to practice law in New Jersey, New York and Pennsylvania. He is also licensed to practice before the United States Tax Court. Mr. Mellor earned his B.A. from the College of William and Mary, his J.D. at the George Mason University School of Law, and his Master of Laws (LL.M.) in taxation from the Temple University Beasley School of Law.

Ms. Schmid earned her J.D. from Villanova University School of Law specializing in Corporate Law, and earned her bachelor’s degree at the University of Pennsylvania where she majored in Political Science and Economics. Ms. Schmid is currently pursuing her Masters of Law (LL.M.) in Taxation from New York University School of Law. She is admitted to practice in Pennsylvania and New Jersey. Prior to joining the firm, Ms. Schmid was a Senior Tax Associate at PricewaterhouseCoopers LLP where she specialized in Mergers and Acquisitions. While at PwC, Ms. Schmid handled the federal tax implications of complex merger and acquisition transactions involving Fortune 500 corporations. Her experience includes spin-offs, carve outs, liquidations, taxable transactions, and non-recognition transaction

Abra has been with the Division for eighteen years and has been an instructor since 2008. She schedules and takes the lead on training our Customer Service Center employees. She also teaches classes for our Division wide training program and provides instruction and information at public events all over New Jersey and beyond. Her background in customer service, her extensive tax knowledge, and enthusiasm for public speaking make her an irreplaceable member of our team.

In her spare time, Abra loves singing, acting, and writing poetry. She is an accomplished community theater singer and actress.