Annette Nellen, CPA, Esq., National Fellow, is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, individual tax, property transactions, employment tax, ethics, and tax policy. Nellen is active in the tax sections of the AICPA (including as a former chair of the Tax Executive Committee), ABA, and California Lawyers Association. She authors Bloomberg BNA Tax Portfolio #533, Amortization of Intangibles, and the State Tax Notes Moving Forward? column. Nellen is a contributor to CCH’s Top Federal Tax Issues, and is co-author/co-editor of four tax textbooks from Cengage. She is a frequent speaker on tax developments, new economy tax matters, tax reform and tax policy. She has testified several times before various legislative committees and tax reform commissions on tax policy and reform. Nellen runs the 21st Century Taxation website and blog (www.21stcenturytaxation.com).