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The Tax Adviser Editorial Advisers

Matthew Busta, CPA
KPMG LLP
Ellen D. Cook, Ed.D., CPA, CGMA
Publisher Retired, University of Louisiana at Lafayette
Alistair M. Nevius
Mark G. Cook, MBA, CPA, CGMA
SingerLewak LLP
Vice President, Taxation Editor-in-Chief
Edward S. Karl Paul Bonner Donald R. Dismuke, CPA, MST
Dixon Hughes Goodman LLP
Jonathan Errico
Managing Editor Tax Technical Content Manager Deloitte Tax LLP
Rocky S. Rosen James A. Beavers Kelly T. Garrison, CPA
Frazier & Deeter LLC
Howard Godfrey, Ph.D., CPA
University of North Carolina–Charlotte
Gwendolyn Griffith, J.D.
Tonkon Torp LLP
Arlene Hibschweiler, MBA, J.D.
State University of New York at Buffalo
Kevin W. Kaiser, J.D., CPA
Jeffrey Gilman Todd Conard Ernst & Young LLP
Assistant Managing Editor Copy Editor Christopher A. Karachale, J.D., LL.M.
Hanson Bridgett LLP
Dave Strausfeld Michael Schad Johnstone Stewart S. Karlinsky, Ph.D., CPA, MBA
Senior Editor Creative Director San José State University
Gregory M. Kling, CPA, MST
Amelia Rasmus University of Southern California
Senior Editor, Publishing Gennaro F. Musi, CPA, MST
RSM US LLP
Pamela Nelson Karen M. Nakamura, CPA, MST
Senior Copy Editor CNA Financial Corporation
Claire Y. Nash, Ph.D., CPA
Palm Beach Atlantic University
Tony Nitti, CPA, MST
Ernst & Young LLP
Kenneth N. Orbach, Ph.D., CPA
Florida Atlantic University
Leo Parmegiani, CPA, MST
Resource PKF O’Connor Davies LLP
Guide Article Submissions Meredith K. Pilaro, CPA
Advertising Articles and news sub- Commercial reprints (orders BDO USA LLP
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kits): 919-402-4434, Paul. Photocopies of old articles; Creighton University
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Ad Production inquiries: Published Articles and bers only): University of Levun Goodman & Cohen
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com Piccerelli, Gilstein & Co. LLP

President and CEO Barry Melancon, CPA, CGMA, FCMA
Chief Membership & Operating Officer Lawson Carmichael
Vice President–Content & Communications Cheryl Wipper

A Publication of the American Institute of CPAs
The Tax Adviser (ISSN 0039-9957) March 2023. Published monthly. Volume 54, Number 3. Publication, editorial, and business office, 220 Leigh Farm Road, Durham, NC 27707.
© 2023 Association of International Certified Professional Accountants. All rights reserved.

4 March 2023 The Tax Adviser