The International Masters of Gaming Law (IMGL) recently launched a brand-new magazine dedicated to gaming law. IMGL Magazine replaces previous jurisdiction-based magazines to confirm the organization’s global focus and ever-widening membership base. The first edition of the new IMGL Magazine includes a message from President, Marc Ellinger, and brings together articles from expert authors spread across five continents. Attorney Tom Rynard attended the five-day Advanced Tax Seminars program presented jointly by the American Bar Association Tax Section and the Institute for Professionals in Taxation. The program focused on evolving issues in State and Local Taxation, with emphasis in sales and use tax of internet sales by merchants (remote sellers) and marketplace facilitators (such as Amazon and Etsy). Although Missouri is only one of two states that has not enacted legislation allowing states to require remote sellers and marketplace facilitators to collect use tax following the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., 138 S.Ct. 2080 (2018), such a bill is pending in the Legislature this session. It is very likely that Missouri will pass some version of an internet sales use tax statute that will go into effect late this summer. The multiple ABA/IPT seminar sessions provided detailed insight into the legal and practical issues that will arise in Missouri once Wayfair legislation becomes effective. In addition to sessions on use taxes under Wayfair, Rynard attended sales tax sessions on taxation of digital services and goods, taxation of complementary goods and services and rewards programs, and sales tax audits in litigation; property tax sessions on hot topics in the area, such as advanced income approach to value applications and emerging law on the proper legal interest being valued (fee simple interest versus leased fee interest); and general sessions on litigating tax disputes. Tom regularly practices in the area of state sales and property tax. In the sales tax area, he generally represents commercial businesses that have been audited by the Department of Revenue with a resulting assessment of taxes levied. In the property tax area, he represents owners and county assessors on commercial property tax valuation and exemption appeals before the county assessor, the local Board of Equalization and the State Tax Commission. Tom was formerly Chief Hearing Officer with the Missouri State Tax Commission. He is a member of the Institute for Professionals in Taxation. Marc H. Ellinger was elected to serve as First Vice President of the Republican National Lawyers Association (RNLA). Previously, Marc served as General Counsel for RNLA, a role Ellinger was appointed to in 2019. Founded in 1985, The Republican National Lawyers Association is an organization whose mission aims to advance professionalism, open, fair and honest elections, career opportunity, and Republican ideals. Since its founding RNLA has become a recognized leader in advancing professionalism by continuing legal education events such as the National Election Law Seminar. Stephanie S. Bell has been selected for inclusion for the 2020 Missouri & Kansas Rising Stars list for the second consecutive year. Each year, no more than 2.5 percent of the lawyers in the state are selected by the research team at Super Lawyers to receive this honor. Super Lawyers recognizes attorneys who have distinguished themselves in their legal practice. Attorneys are selected using a patented multiphase rigorous selection process. Peer nominations are combined with independent research. The result is a credible, comprehensive and diverse listing of exceptional attorneys. The final list is published nationwide in Super Lawyers Magazines and in leading city and regional magazines and newspapers across the country. See more about Stephanie Bell here. Marc H. Ellinger was selected for inclusion in the 2020 edition of Missouri/Kansas Super Lawyers for Gaming Law. Marc Ellinger has been selected to the Missouri & Kansas Super Lawyers list since 2016 and has been listed in Best Lawyers in America since 2014. Every year Super Lawyers selects attorneys from all firm sizes and over 70 practice areas throughout the United States using a patented multiphase selection process. Peer nominations and evaluations are combined with independent research. Selections are made on an annual, state-by-state basis, and the final published list of Super Lawyers represents no more than five percent of the lawyers in the state. See more about Marc Ellinger here. Ellinger and Associates, LLC is proud to announce that Marc Ellinger is being recognized in the 2021 edition of Best Lawyers in America© in Administrative/Regulatory Law and gaming law. Each year, Best Lawyers compiles a list of outstanding attorneys based on peer-review surveys in which thousands of leading attorneys confidentially evaluate their peers. Marc has been recognized by Best Lawyers since 2014. Marc represents businesses, individuals, organizations and committees in disputes. Marc focuses his practice in election law, legislative and rule making practice, municipal finance and structuring, issues of state and federal constitutional law, gaming law, appellate practice, and achieved a Martindale-Hubbell AV Preeminent rating. Marc has argued more than twenty cases in the Missouri Supreme Court and dozens more in the Eastern and Western Districts of the Missouri Court of Appeals. From local government issues of first impression, to tax matters, to numerous election law cases, Marc has worked to protect the interests of businesses, individuals and local governments across Missouri. Stephanie Bell spoke at the 2020 RNLA National Election Law Seminar Conference in West Virginia. Stephanie was a panelist at a session on advising clients on state lobbying, ethics, and campaign finance laws. Other panelists included: Troy Cumings, Warner Norcross + Judd LLP, and Jenna Kirsch, Republican National Committee. The panel was moderated by Colin Smith, Smith Law Office, LLC. Stephanie has more than ten years of experience representing clients before government agencies, the Administrative Hearing Commission, the Public Service Commission, Circuit Courts and Missouri Appellate Courts. Stephanie also regularly advises candidates, committees, political subdivisions, and other entities regarding campaign finance compliance. Stephanie has served as treasurer of multi-million dollar political action committees. She has successfully defended clients against Missouri Ethics Commission complaints. Founded in 1985, the Republican National Lawyers Association is an organization whose mission aims to advance Professionalism, Open, Fair and Honest Elections, Career Opportunity, and Republican Ideals. Since its founding RNLA has become a recognized leader in advancing professionalism by continuing legal education events such as the National Election Law Seminar. Stephanie currently serves as the Missouri Chapter Chair of the Republican National Lawyers Association. Marc Ellinger recently spoke at the 2020 RNLA National Election Law Seminar Conference in West Virginia. Marc moderated a panel on The Supreme Court and Election Law, discussing RNC v. DNC, Faithless Electors, and Brnovich v. DNC. Marc currently serves as the General Counsel of the RNLA. Marc has more than twenty years of experience in election law and campaign finance compliance, including representation of candidates. Marc has represented a number of ballot measure campaigns and Political Action Committees across the State of Missouri. Founded in 1985, the Republican National Lawyers Association is an organization whose mission aims to advance Professionalism, Open, Fair and Honest Elections, Career Opportunity, and Republican Ideals. Since its founding RNLA has become a recognized leader in advancing professionalism by continuing legal education events such as the National Election Law Seminar. STEPHANIE BELL ELECTED MISSOURI CHAPTER CHAIR FOR THE REPUBLICAN NATIONAL LAWYERS ASSOCIATION3/11/2020
Stephanie Bell was elected to serve a three-year term as Missouri Chapter chair for the Republican National Lawyers Association. The Missouri Chapter meets annually in conjunction with the Missouri State Lincoln Days event. Stephanie has been a member of the RNLA for ten years, and most recently helped organize the inaugural Missouri Women's RNLA event. The Republican National Lawyers Association serves as the National Bar Association for Republican Lawyers and is the only national association of Republican lawyers. The Association seeks to advance professionalism, advance open, fair and honest elections, advance career opportunities, and advance Republican ideals. Marc Ellinger was appointed to serve as General Counsel for the Republican National Lawyers Association (RNLA). In this role, Ellinger will serve as chief legal officer for all RNLA matters and will advise RNLA on a wide array of legal and regulatory matters. Founded in 1985, The Republican National Lawyers Association is an organization whose mission aims to advance Professionalism, Open, Fair and Honest Elections, career opportunity, and Republican Ideals. Since its founding RNLA has become a recognized leader in advancing professionalism by continuing legal education events such as the National Election Law Seminar. |