is a shareholder at JacksonWhite. He practices in the area of tax and human resources planning and litigation, focusing on planning and disputes facing individuals, businesses and employers harmonizing tax, compensation, labor and safety disciplines. Otto was admitted to practice law in Arizona in 1985 and in Texas in 1991. He is also licensed to practice in Arizona Courts, the United States Tax Court and the United States District Court for the District of Arizona, and the United States Supreme Court. Otto is a graduate of the J. Reuben Clark Law School at Brigham Young University and holds an L.L.M. in Taxation from Boston University. He served as an author and editor for the Boston University Journal of Tax Law in 1987. Otto is an active member of the Employee Benefits Committee (Executive Compensation Subcommittee) of the American Bar Association's Section of Taxation. He is also active in the community serving as the Chair of the Public Policy Council and President-elect of the Board of Directors of Mesa Chamber of Commerce, Board Member of Mesa Downtown Rotary Club, Member of Falcon Field Tenants and User's Association Board of Directors, Aircraft Owners and Pilots Association Airport Support Network Volunteer for Mesa Falcon Field and Chair of East Valley Aviation Alliance. He also served as Former President of the Board of Directors of the United Food Bank in Mesa, Former Member of Boards of Directors for the Mesa YMCA and Former Member of Metropolitan Youth Symphony. Otto has been given a rating of AV, the highest given through Martindale Hubble's® Peer Review Ratings system. Prior to joining JacksonWhite, Otto worked for a variety of large law and accounting firms in Dallas, Los Angeles, and Phoenix. (2014)

is a Senior Member of The Cavanagh Law Firm, a Phoenix-based law firm where his practice involves all areas of state and local tax including sales, use, gross receipts, privilege, excise, and severance taxes as well as income, real and personal property taxes. Before entering private practice, Mr. Busby served as Chief Auditor and Principal Tax Analyst for the Transaction Privilege (Sales) and Use Tax Division of the Arizona Department of Revenue. During his time at the Department, he argued and settled cases for the Department, advised the Director on tax policy issues as a member of the Uniformity Committee, and acted as liaison to the Attorney General's office. As Chief Auditor, he employed a staff of 125 professionals to administer Arizona's sales, use and severance tax audit programs including the Cities Program, which conducts audits for 75 Arizona municipalities. In his law practice, and before that while working for two of the world’s largest accounting firms (Arthur Andersen and Deloitte), Mr. Busby has successfully advised and represented numerous clients of all sizes and from numerous industries in a variety of tax matters. Active in the business, professional and nonprofit communities, he is a past Chair and the current Legislative Liaison for the State Bar of Arizona’s Tax Section, a board member at the Arizona Tax Research Association, on the Advisory Board for the Phoenix Tax Workshop, and a member of the Business Advisory Council for the Streamlined Sales Tax Project. Mr. Busby lectures extensively on state and local tax topics, co-authored the chapter regarding the Judicial Review of Taxation in the Arizona Appellate Handbook published by the State Bar of Arizona, and authors a monthly column on state and local tax topics entitled A Dash of SALT for the AZ CPA Magazine. He earned his J.D. and M.B.A. from Arizona State University and his B.A. from Brigham Young University. Mr. Busby is a Certified Public Accountant and a member of the State Bar of Arizona and the Utah State Bar. Direct dial: (602) 322-4146. E-mail address: JBusby@CavanaghLaw.com
(01/2015)

Brenda Blunt has over 35 years of experience providing services to tax-exempt entities, closely-held businesses and their stakeholders. She provides income tax compliance and planning for individuals, businesses and tax-exempt entities and represents clients before the Internal Revenue Service and state taxation authorities. Tax-exempts and their related entities comprise about 90% of her clients. She helps these clients, in particular, comply with and plan for income, sales, payroll and property taxes; consults with them regarding the tax and accounting impacts of multiple-entity structures; assists with international tax issues; works with them to establish or reinstate their status as tax-exempt and helps them plan for the tax aspects of unrelated business income and executive retirement. Brenda is a frequent teacher nationally, locally and at the organization level on topics that include board responsibilities, tax compliance, strategic planning, planned giving and financial management principles for nonprofits. Brenda currently represents almost 200 nonprofit organizations ranging in size from formation-stage organizations to multi-million organizations with international reach. Her client base includes public charities, private foundations, trade associations, social welfare organizations, and unions. She is passionate about working with organizations in the nonprofit sector, in no small part because of their passion to make the world she lives in a better place.