Annette Nellen is a professor of accounting and taxation in the College of Business at San José State University where she teaches graduate tax courses (MST). She is also the director of the SJSU MS Taxation Program (MST). She is a member of the AICPA Tax Executive Committee and Tax Reform Task Force; the ABA Tax Section Sales, Exchanges & Basis Committee (and former chair), and chairs the CA Bar Tax Policy Committee. She is a monthly contributor to State Tax Notes (Moving Forward?).