Berson Law Group LLP

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SUSAN A. BERSON Partner

Berson Law Group LLP

Practice Areas Tax

Data Privacy Blockchain and FinTech

Mediation

Certifications CIPP-US (IAPP)

Certified Mediator FINRA Arbitrator

Bar Admissions District of Columbia

Kansas Missouri

U.S. Tax Court U.S. Court of Federal Claims

U.S. Supreme Court U.S. Courts of Appeals for the

Eighth and Tenth Circuits

Law School University of Nebraska, J.D. Georgetown University, LLM

Contact (913) 397-2702 (Direct)

SUMMARY Analyzing the ever-changing tax and privacy laws and how the new changes can be used to achieve financial, tax and business goals is unique to Susan’s advice and experience. Advising entrepreneurs, founders, senior and business management, leadership teams and staff on tax, privacy and business laws applicable to business operations when bringing products to the marketplace or services to customers or clients, is the focus of Susan’s law firm practice. Susan combines her unique background of being a former Justice Department attorney, IRS experience and business knowledge to advise small business owners, entrepreneurs, and their boards.

Among the in-house and operational matters Susan handles: compliance and related documentation and reporting, defending audits by state Departments of Revenue, IRS and U.S. Department of Labor, drafting/negotiating agreements, compromises and settlements, reviewing record keeping management for regulatory compliance and developing best practices for industry-specific standards, internal investigations, mediating conflicts/disputes, conducting and responding to discovery, diffusing threatened litigation and managing counsel for actual litigation, refund claims, creating educational and philanthropic not-for-profits and recommending best practices for maintaining 501(c) compliance, appealing agency determinations, and training programs for staff and leadership on privacy, tax compliance and related documentation and reporting methods.

In Privacy Law, Susan handles developing and drafting appropriate policies and procedures for compliance with applicable regulations (e.g. state, Federal, GDPR), especially in data sharing customer or business/vendor relationships. She also helps client’s staff and business units navigate data privacy requirements while satisfying contractual, business, operational and tax responsibilities in support of bringing product/services to marketplace. This includes analyzing business association agreements, customer/client agreements, SaaS/vendors, data sharing relationships, and advising senior management on legal issues, data privacy and consequences. Using analytical, investigatory and legal training from working at the U.S. Department of Justice, she also helps clients troubleshoot potential areas of audit risk. Diffusing threatened agency action or litigation, and negotiating with regulators regarding relevance of data and relevant documentation for purposes of compliance inquiries are also matters she handles. In transactions, Susan counsels on the notice requirements for customer or stored data, reporting requirements and managing information flow.

In Tax Matters, Susan is experienced in all phases of administrative procedures, including audit, enforcement, collection, appeals and regulatory action. She draws on her previous experience representing the IRS to help clients understand the IRS playbook. If litigation is on the horizon, Susan is also admitted in state and federal district, bankruptcy, and tax courts. Accounting, financial and legal professionals retain Susan for consultations about audit strategy, tax credit eligibility, appealing agency determinations, seeking administrative relief, analyzing the consequences of entity selections, mergers/sales, loan transactions, OSS models, SaaS models, and blockchain-based technologies and transactions, severance, settlements, judgments, immigration and withholding matters, independent contractor and employee withholding tax matters, dischargeable tax debt in bankruptcy, tax-related investments, and strategies for minimizing risks and litigation hazards.

In Mediation, Susan handles business and tax disputes, contractual breaches, and conflicts among beneficiaries and estates. She accepts court appointments, pre-litigation disputes, and confidential in-house/internal conflict matters. She is also a FINRA arbitrator.

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TREATISE AND BOOKS

Susan is the author of many articles and four books: Federal Tax Litigation (Law Journal Press) which she is responsible for updating twice-a-year, Personal Finance for Professionals (2d ed. ABA 2014); The Lawyer’s Retirement Planning Guide (2d ed. ABA 2014), and The Dodd-Frank Wall Street Reform and Consumer Protection Act: From Legislation to Implementation to Litigation (ABA 2011). Her writing earned a Bronze medal from the American Society of Business Press Editors, and some of the articles Susan has authored, and seminars where she has been a speaker, are listed herein.

AWARDS AND HONORS

Best of Bar, Business Journal of Kansas City Annual Publication (2005 to present) Outstanding Service Award, Kansas Bar Association (2016) Bronze Medal Azbee Award, American Society of Business Press Editors (2013) Outstanding Attorney Award, Attorney General, U.S. Department of Justice, Tax Division (1996)

EMPLOYMENT HISTORY

Berson Law Group LLP (Overland Park, KS) December 2007 to Present Partner and Co-Founder

Tax Litigation Group LLC (Kansas City, MO) September 2005 to December 2007 Principal

Shook Hardy & Bacon LLP (Kansas City, MO) April 1998 to August 2005 Partner United States Department of Justice, Tax Division (Washington, DC) September 1990 to March 1998 Trial Attorney

BAR ASSOCIATION, CIVIC AND COMMUNITY ACTIVITIES

Susan is active in various organizations. She is a member of the International Association of Privacy Professionals (IAPP), Global Women in Blockchain, and KC Women in Technology. Susan has held leadership positions in both bar and community organizations. Currently, Susan is a Trustee on the Board of Trustees for the Kansas Bar Foundation. She is on the Past-Presidents Council of the Kansas Women Attorneys Association, serving as its President from 2014 to 2015. She is the Co- Chair for the ABI Commercial and Regulatory Law Group, an advisory member of the Kansas Bar Association’s Law Practice Management Committee, a member of the Association of Women Lawyers in Kansas City, the Missouri Bar Association, ABI Mediation Committee, and the Association of Missouri Mediators. Active in the American Bar Association, she worked on the Virtual Currency project which provided the ABA’s comments to the IRS concerning its treatment of virtual currency transactions and investments.

Susan organized the “Food From The Bar” donation drive benefitting local food pantries and food banks in the state of Kansas. From 2009 to 2011, Susan had been appointed to the U.S. Commission on Civil Rights Advisory Committee for the District of Kansas. In addition to serving as the past Chair of the Fundraising Committee for the Habitat for Humanity Women Build project, she has also served on various nonprofit boards in the Kansas City area, including Rose Brooks Center Against Domestic Violence and Whatsoever Community Center. She began her fundraising efforts with the Women’s Foundation (formerly known as the Women’s Foundation of Greater Kansas City) in its previous 360 Circle of Giving program, annual luncheon and golf tournament events.

Finally, Susan enjoys mentoring new professionals in the areas of career development, financial and business planning.

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CONFERENCES, SEMINARS AND SPEAKING ENGAGEMENTS

Susan is a speaker and presenter at business, industry, legal and professional association conferences. She also develops and conducts training programs for compliance matters, as well as workshops for businesses and professional associations. Copies of the presentations can be obtained by contacting Susan at sberson@banktaxlaw.com.

Moderator, “Mediating with a Higher Power: Mediating with Government Agencies”, ABI Winter Leadership Conference, California (December 6, 2019); Speaker, “Introduction to Blockchain Law” Kansas Women Attorneys Association July 2019; Panelist, “Implications of Tax Reform, ” Midwestern Regional ABI and UMKC Bankruptcy Conference, Kansas City, Missouri (October 2018); “All About Business: New Tax Laws Impacting Businesses Including 529 Plans,” Missouri Bar Association Annual Meeting (September 27, 2018); “New Federal Tax Laws: Key Changes for 2018,” Kansas Women Attorneys Association (July 20, 2018); “The New Tax Act: Summary of Key Changes for 2018,” Kansas Bar Association Annual Meeting (Speaker, Overland Park, Kansas, June 15, 2018); “The ABCs of the IRS in 2018 for Entrepreneurs, Startups and Small Business Owners,” Boulder Startup Week 2018 (Speaker, Boulder, Colorado, May 17, 2018); “Avoiding Tax Traps In Settlements and Awards In 2018,” Kansas Bar Association’s 18th Annual Slam Dunk Conference, (Speaker, Manhattan, Kansas, January 29, 2018); “Using Mediation in Bankruptcy and in All Things Tax,” Advanced Mediation Seminar (speaker, Kansas Bar Association Topeka, December 1, 2017); ”Avoiding Tax Traps in Settlements & Awards,” (Speaker, Lawrence, Kansas, May 26, 2017); "Tax Tips for Small Businesses for 2017”, Kansas Bar Association’s 17th Annual Slam Dunk Conference, (Speaker, Manhattan, Kansas, February 7, 2017); “The Intersection of Taxes and Bankruptcy”, Debtor-Creditor Bar of Central Arkansas (Speaker, Little Rock, August 24, 2016); “Taxes and Bankruptcy”, (Speaker, NACTT Annual Conference, Philadelphia, July 21, 2016); “Basics of Retirement Planning”, Kansas Women Attorneys Association (Speaker, June 22, 2016); “2016 Top Ten Things to Know for Spotting Common Tax Traps”, (Speaker, 12th Annual Insurance & Financial Advisors Continuing Education Conference, Manhattan)(April 27, 2016); “Understanding the Intersection of Taxes and Bankruptcy” (Co-Presenter with the Honorable Judge Robert D. Berger of the U.S. Bankruptcy Court for the District of Kansas, Kansas Bar, “Tax and Bankruptcy” (Panel, American Bankruptcy Institute Winter Leadership Conference (Palm Springs, California December, 2014)( discharging and settling tax issues by businesses); “Tax and Bankruptcy: Just Like Peas and Carrots” (Panel, 33rd Annual Midwestern American Bankruptcy Institute Forum (October 4, 2013); “Exit Planning: A Guide to Protect Your Client’s Interests (and Loved Ones) from Harm After You’ve Gone”, (KWAA Annual Conference, (July 19, 2013) (how to develop contingency and exit plans to handle fiduciary, financial and personal obligations in the event of a lawyer’s incapacitation, disability, or death);The Ethics of Practicing on the Edge: New Issues in Cross Practice Representation,” (Panel, November 2012, Kansas Bar Association) (addressing Kansas ethical and professional rules for lawyers); “Law Practice Management in the 21st Century,” (Panel, Johnson County Bench/Bar Conference, March 7, 2012) (techniques and best practices for incorporating technological advances for the benefit of clients who seek quality and cost-effective representation); “Missouri Bank Taxation and Tax Credits”, Missouri Bankers Association (October 2010); “Effectively Using the Rule 30(b)(6) Deposition As A Sword and A Shield”, Kansas Bar Association Litigation All-Stars (September 2010); “IRS Audit Considerations for Estate Tax Planners”, Douglas County Estate Planners (January 2010); “Recession-Proofing Your Practice” and “Personal Finance Essentials”, Wyoming Annual Bar Convention (September 2009); “ABA Thriving in A Recession” (a four week series June/July 2009); “Ten Things Every Lawyer Should Know About the IRS,” KWAA Annual Conference (July 2009); “Overview of a Criminal Investigation Involving Corporate Employees,” Kansas Bar Association 2004).

ARTICLES

Note: Reprint and copyright information about the articles written by Susan for the American Bar Association is available from Susan at sberson@banktaxlaw.com.

• “Overview of Blockchain Technology and the Law,” Co-Author, The Computer & Internet Lawyer (June 2019).

• “Blockchain Law 101: Understanding Blockchain Technology and the Applicable Laws”, Co-Author, Kansas Bar Journal (February 2019).

• “Embezzlement, the IRS and Taxes: A Cautionary Tale,” Business Journal of Kansas City (March 31, 2017).

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ARTICLES (CONTINUED)

• “Bridging This Generation Gap, Takes Time and Talking,” ABA Journal Magazine (January 2015).

• “Valuing and Selling a Firm Takes Time, Matchmaker Skills,” ABA Journal Magazine (March 2015).

• “Road to Retirement: Ways to Make Retirement Anything But Resignation”, ABA Journal Magazine (January 2014).

• “A Comfortable Retirement Requires Savvy Financial Housekeeping,” ABA Journal Magazine (February 2014).

• “Don’t Panic: Plan, Regular Savings and Asset Allocation Help Build A Retirement,” ABA Journal Magazine (March 2014).

• “Retirement Planning Includes Caring for Your Health,” ABA Journal Magazine (April 2014).

• “What Will You Do With Your Post-Retirement Life?”, ABA Journal Magazine (May 2014).

• “Ten Tips to Maximize Firm’s Profits and Keep Your Numbers on Track,” ABA Journal Magazine (December 2014).

• “Death of a Practice: After A Lawyer Dies, Her Friend is Faced with Closing Down Her Firm” ABA Journal Magazine (January 2013) (Bronze AZBEE Writing Award of Excellence).

• “Work On Your Retirement Plans,” ABA Journal Magazine (January 2013).

• “Parent Owned Practices Benefit From Hiring Offspring,” ABA Journal Magazine (March 2013).

• “Get a Handle on Student Loan Debt,” ABA Journal Magazine (May 2013).

• “Some Basic Rules for Using Bitcoin As Virtual Money,” ABA Journal Magazine (July 2013).

• “Get a Plan B: Disability Insurance Needs to Be In Your Insurance Plan,” ABA Journal Magazine (June 2011).

• “Implementing The Estate and Gift Tax Changes Before 2013’s Sunset,” Journal of the Kansas Bar (May 2011).

• “Channeling a Refund to Pay Down Debt,” InTouch, Community Bankers Association of Kansas (August 2010).

• “Taxation of Damage Awards and Settlements”, Journal of the Kansas Bar (July 2009).

• "Ask Questions, Look for IRS Red Flags Before Investing in Tax Shelters," Kansas City Business Journal (April 7, 2006).

• “When A Business Fails to Pay Employment Taxes,” Journal of Taxation and Regulation of Financial Institutions (March 2005).

• “Grand Jury Practice for In-House Counsel”, INSIGHTS, The Corporate & Securities Law Advisor, Vol. 18, No. 2 (February 2004).

• "Business Strategies Can Create Duty From Directors to Creditors, Too," Kansas City Business Journal (March 1, 2002).