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Todd G. Betor

Partner

Todd Betor focuses his practice on the state and local tax implications of business transactions, including mergers, acquisitions and restructurings.

He advises clients on the impact of federal tax provisions on state taxation. Todd counsels clients in the digital economy, retail and technology industries, with a particular emphasis on marketplace and remote sellers. He guides clients through state tax planning pre- and post-transaction, and provides modeling, guidance and integration recommendations. He also helps clients throughout the reorganization process, from drafting implementation plans to writing tax opinions.

Todd instructs clients on all aspects of state and local tax, including income, franchise, sales and use, telecom and other transaction taxes, as well as tax accounting for state and local taxes. In addition to tax planning, he represents clients in tax controversy and litigation matters, and advises on employment tax withholding, resident status and other state tax issues for clients with mobile, global workforces. 

Prior to joining Eversheds Sutherland (US), Todd served as an associate at a Big Four accounting firm in San Francisco. There he focused on the tax consequences of internal reorganizations, mergers and acquisitions, and dispositions.

  • State tax provision chaos, January 24, 2024, TEI NY Chapter webcast
  • Mistakes Were Made: Considerations for Addressing Errors in Tax Filings, December 19, 2023, 2023 Ethics Webinar Series
  • State and Local Tax – Where We’ve Been and Where We’re Going (2024 and Beyond), December 6, 2023, 60th Annual Tax Symposium 
  • SALT Update, November 10, 2023, Banks & Capital Markets Tax Institute
  • Tax Liability Insurance – Current Uses and Trends, November 7, 2023, Atlanta Tax Forum
  • Accounting for State and Local Taxes: The Basics Every In-House Tax Professional Should Know, October 23, 2023, TEI Annual
  • Unleashing the Power of Automation: SALT in the Digital Era, October 23, 2023, Paul J. Hartman SALT Forum
  • Financial Accounting for SALT, October 19, 2023, COST 54th Annual Conference
  • Industry Panel Discussion, August 16, 2023, MSATA Annual Conference
  • Overview of State Corporate Income Taxation, July 25, 2023, NYU Introduction to State and Local Tax Conference
  • Financial Statement Issues Associated with State Taxation, July 25, 2023, NYU Introduction to State and Local Tax Conference
  • SALT Issues in Mergers and Acquisitions, June 29, 2023, TEI Houston SALT Roundtable
  • The SALT Litigation Landscape: Trends & Developments, June 21, 2023
  • Operational Issues - State and Local Income, Sales, and Real Estate Transfer Taxes, June 8, 2023
  • SALT Legislative Update: Where We Are and Where We're Going, May 17, 2023, TEI Nashville Spring Seminar
  • SALT: Do Pass-Through Entity Workarounds Work? May 17, 2023, TEI Nashville Spring Seminar
  • State Tax Issues in Mergers & Acquisitions, May 10, 2023, TEI Denver SALT Day
  • Why State and Local Tax is Awesome! May 10, 2023, TEI Denver SALT Day
  • Pending Corporate Income Litigation Matters, April 27, 2023, TEI Minnesota President's Seminar
  • Unique State Tax Issues, February 7, 2023, TEI's Mergers & Acquisitions Seminar
  • State Taxation in a COVID-19 World, August 24, 2020, TEI
  • IPOs, Mergers, Acquisitions, Divestitures, & Restructurings: A Deep Dive into Transactional SALT Issues for Tech Companies, August 13, 2020, COST 2020 State and Local Tax Webinar for Technology Companies
  • Significant Sales Tax Developments, June 29, 2020, IBM
  • SALT Issues in Mergers and Acquisitions, June 10, 2020, TEI
  • State Tax in a COVID-19 World, May 12, 2020, TEI
  • 2019 State Tax Litigation Roundup, December 9, 2019, TEI Cincinnati SALT Day
  • Marketplace Collection - Not Just an Issue for the Marketplace, December 9, 2019, TEI Cincinnati SALT Day
  • Decisions, Decisions: Tax Reform State Income Tax Filing Issues, December 9, 2019, TEI Cincinnati SALT Day
  • The Internet of Things, September 23, 2019, IPT Sales Tax Symposium
  • Federal Tax Reform – State Tax Conformity Or Not? August 29, 2019, COST Philadelphia Regional Meeting
  • The TCJA and Its Impact on Tech Companies, July 24, 2019, COST State and Local Tax Workshop for Technology Companies
  • A Deep Dive into the Mechanics of GILTI, FDII and BEAT, June 25, 2019, TEI Silicon Valley Federal Tax Day
  • Decisions, Decisions: Tax Reform State Income Tax Filing Issues, June 4, 2019, TEI SALT Day
  • A Deep Dive into the Mechanics of GILTI, FDII and BEAT, June 4, 2019, TEI SALT Day
  • Positioning Your Company for Success After Wayfair and Tax Reform (or Nuts and Bolts of Litigating a State Tax Case), May 23, 2019, 2019 Audit and Appeals Conference
  • Ethical Dilemmas Facing State Tax Professionals, May 23, 2019, 2019 Audit and Appeals Conference
  • Marketplace Collection: Developments in Online Marketplace Legislation, May 15, 2019, TEI Denver SALT Day
  • Federal Tax Reform: How Have the States Reacted So Far, May 15, 2019, TEI Denver SALT Day
  • SALT Legislative Update – Marketplace Collections, Wayfair Implications and the Taxation of Digital Goods, May 14, 2019, Nashville TEI Spring Seminar
  • State Tax Legislative Update, December 4, 2018, Tax Executives Institute (TEI) Dallas SALT Day
  • Wayfair Decision - Indirect and Direct Tax Implications, December 4, 2018, Tax Executives Institute (TEI)
  • 2018 TEI Region II Tax Forum, June 4-5, 2018
  • TEI Richmond Chapter Meeting, March 19, 2018, Tax Executives Institute (TEI)
  • COST 2018 Sales Tax Conference and Audit Session, February 26 - March 1, 2018
  • Recognized by The Legal 500 United States in the area of US taxes: contentious (2023)
  • Recognized as a “Key Lawyer” in The Legal 500 U.S., U.S. Taxes: Contentious (2022)
  • Recognized as "State Tax Author of the Year" by Bloomberg Tax & Accounting (2021)
  • District of Columbia
  • New York
  • Virginia
  • LL.M. in Taxation, New York University School of Law
  • J.D., with honors, The George Washington University Law School
  • B.A., Virginia Polytechnic Institute and State University
Todd Betor

Partner

Todd Betor

Partner

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