FIN 48

Nancy Z. Evetts, CPA, is a director in the Houston office of Deloitte Tax, LLP, where she leads the Not-for-Profit and Health Care Provider Sector Tax Practices for the firm’s Mid-America region. Ms. Evetts has served a variety of clients with a focus on the health sciences and government industries for more than 28 years, and brings particular expertise in tax exempt organization compliance and consulting, joint-venture structuring and business succession planning and exit strategies. She has worked with large, integrated for-profit and not-for-profit health systems, as well as universities and related research facilities, other exempt organizations and joint ventures. Her work with exempt organizations has included issues on governance, private inurement, tax compliance reporting, unrelated business income, alternative investments, and FIN 48. She is a frequent speaker on not-for-profit issues both internally and externally. 

Nancy earned both her Bachelor’s and Master’s degrees from the University of Houston. She is a member of the TE/GE Gulf Coast Council, HFMA, AICPA and Texas Society of Certified Public Accountants. Over the years she has volunteered and served on several not-for-profit boards.

Jim is the National Exempt Organizations Technical Tax Leader for McGladrey, the fifth largest firm in the United States. Jim has practiced in the exempt organization complex structure arena for his entire career and centers his practice in this arena, which lends itself to current FIN 48 issues. He has a Bachelors degree in accounting from Iowa State University, a MBA in Finance from the University of South Dakota, Patterson School of Business, a Master of Taxation degree from Drake University and has recently has completed his doctoral course work for the degree Doctor of Business Administration in Accounting. Over the last 12 years, Jim frequently has addressed practitioner conferences nationally and internationally on matters of taxation that impact the exempt organizations community in the United States in the Pacific, the Caribbean and Europe.

Jerry Allen is a partner in Bricker & Eckler’s Tax, Trusts & Estates group and is chair of the Nonprofit Organizations group. He practices in the area of taxation, with an emphasis on nonprofit organizations, corporate governance and structuring, and international and ad valorem tax matters. He has been listed in the Best Lawyers in America (tax law) since 2005. 

Known for his avid involvement in philanthropy work, Jerry was the recipient of the Columbus Bar Association Community Service award in 1996. Jerry is still active in many organizations today including the board of trustees of the Jeanne B. McCoy Community Center for the Arts. 

Jerry received his J.D., cum laude, from Capital University School of Law, and his LLM in taxation from New York University.

Jode Shaw, is a Managing Director and the National Leader of the Tax Accounting and Risk Services practice. Jode is one of the nation’s leading authorities on accounting for income taxes ( FAS 109), is a nationally recognized lecturer on both tax and accounting issues, and has co-authored a comprehensive treatise on income tax accounting issues for multinational companies. Jode has over 20 years of experience in advising clients and leads the Mid-Atlantic’s FAS 109 practice. 

Prior to joining the firm, Jode spent more than 10 years at the national office of two “Big Four” accounting firms serving in leadership roles in International Tax, FAS 109 and Tax Quality & Standards where she addressed regulatory and risk management issues, resolved difficult FAS 109 issues, developed solutions for tax-rate and tax-risk minimization, and participated in the writing of basic, intermediate and advanced courses in tax accrual, the FRD on Accounting for Income Taxes, and the Audit Procedures for Income Tax Accounts used as guidance by “Big Four” accountants nationwide. In addition to her years with the “Big Four,” Jode partnered her own consulting firm concentrating on FAS 109 issues. Jode’s clients have ranged from emerging businesses, to middle market organizations and Fortune 50 companies. 

Jode received her undergraduate degree in accounting from Florida State University and her Juris Doctorate from Villanova University School of Law.