Equipment Leasing and Finance Association - Equiping Business for Success

Lease and Finance Accountants Conference

September 17, 2018 - September 19, 2018

Loews Philadelphia Hotel
Philadelphia, PA

The Premier Event for Leasing and Finance Accounting Professionals  
Program Qualifies for NASBA CPE Credits       
*  Introduction to ASC 842
*  Tax Reform
*  Lease and Loan Sales
*  Lease or Not a Lease
*  Big Firm Panel
*  What’s New in 842?
*  FASB and IASB Update
*  Lease or Non-Lease Components: Part 1
*  Lease or Non-Lease Components: Part 2
*  Hot Topics Roundtable
*  How Lease Accounting Changes (Topic 842) Will Impact Lessor Systems and Lessee
*  Data Requirements (Joint Session)
*  Transition Considerations
*  Embedded Leases
*  IFRS 16 Comparison
*  Preparing for 842 Audit
*  Disclosure Requirements Under ASC 842
*  Unmatched networking activities!              
Please Note!  The ELFA Lease and Finance Accountants Conference will again be held concurrently with the ELFA Operations and Technology Conference.  Both conferences will share a table top exhibit targeting companies that provide lease and finance accounting software, and other technology-related processes and systems.  To participate in the exhibition or to become a sponsor of this event, please contact Steve Wafalosky at or (440) 247-1060

Registration Fees

Price Description Amount
1st Attendee from Member Company $1225.00
Additional Attendee - Member $1180.00
Additional Exhibitor - Member $1180.00
Additional Exhibitor - Nonmember $1180.00
Attendee - Non Member (All) $2450.00
Committee - Member $610.00
First Time Attending This Conference(Members Only) $1050.00
Speaker - Member (Attending Entire Conference) $610.00
Speaker - Non Member (Attending Entire Conference) $610.00
Spouse/Companion of Member $250.00
Spouse/Companion of Non Member $250.00

View cancellation and other policies

Available Functions

Monday - September 17
10:00 am - 12:00 pm
  CFO Roundtable
10:00 am - 12:00 pm
  Introduction to Leasing and Finance Industry Workshop
  Taxation of Leases and Service Contracts Workshop
Tuesday - September 18
6:30 am - 8:00 am
  5K Fun Run
5:00 pm - 5:45 pm
  New AttendeesReception
Wednesday - September 19
7:00 am - 8:00 am
  Women’s Council Breakfast


Arthur Anhalt

VP, Information Technology
CWB National Leasing Inc.

Arthur is a long-time veteran of CWB National Leasing. After joining the company in 1989 as a senior analyst/developer, he proved instrumental in designing and developing early versions of the company’s leasing software. During the late 1990s, Arthur formulated a multi-year strategy to transition the company from the previous minicomputer/terminal computing model to the modern world of PC-based computing.
During his leadership of IT, technology has become a key component of CWB National Leasing’s business strategy. The company has an excellent track record for internal software development, which has garnered a number of software awards, including ELFA’s Operations and Technology Excellence Award in 2003, 2016, and 2018, as well as a Microsoft’s Product Award for the FastCredit system in conjunction with a development partner.
Prior to joining CWB National Leasing, Arthur was employed in a number of roles at several consulting and system vendor companies. This included a five-year position as Project Lead on a manufacturing software implementation for the Winnipeg operations of a major international food packaging company.
Arthur has been active in many charitable and volunteer organizations over the years, as well as being actively involved in community activities. He’s also a major supporter of several local and international charitable organizations.

Mindy Berman

Managing Director, Capital Markets

John Bober

Managing Member
IXL Lease Advisory, LLC

John Bober is the Global Technical Controller for GE Capital.  He is primarily focused on the leasing of equipment and vendor finance arrangements and manages for the General Electric Company all aspects of the FASB-IASB's lease accounting project.  He has been active in the accounting standards setting process, having served on both EITF and AcSEC working groups, and is a member of the joint FASB and IASB international working group on lease accounting.  John chairs the accounting and reporting committee of the Equipment Leasing & Finance Association and was the 2014 recipient of the ELFA's Distinguished Service Award.  He also chairs the accounting committee of the Aviation Working Group and the Financial Executives International leases working group.  
John joined GE Capital in 1995 and has held various positions in Finance, Risk and general management within GE Capital and GE Energy Financial Services.  He has managed the group within GE Energy Financial Services responsible for the analysis of economic returns from equity and debt investments, project financings, partnerships, and large ticket leases, including lease pricing.  Prior to joining GE in 1995, John was a partner with an international accounting firm, based in Jakarta, Indonesia and New York.   He frequently speaks at industry conferences on matters related to current developments in finance and accounting.  
John has a B.A. in History from Tulane University.  He is also an M.P.A. from the University of Texas at Austin and is a member of the McCombs School of Business BBA-MPA Alumni Advisory Board and the Department of Accounting Advisory Council.

Deborah Brady

Senior VP & CFO
Key Equipment Finance

Deborah A. Brady is senior vice president, finance director at Key Equipment Finance. Key Equipment Finance is one of the largest bank-held equipment finance companies in the U.S. and an affiliate of KeyCorp.

Ms. Brady has held positions of increasing responsibility since joining Key Equipment Finance in 1988 as a senior accountant. During that time, she has served as a pricing analyst, vice president and pricing manager, vice president of market development and senior vice president of global pricing. Now, as senior vice president, finance director Ms. Brady oversees the company's finance functions.

Ms. Brady holds a bachelor's degree in accounting and an MBA from the University at Albany - State University of New York. She is a member of the Equipment Leasing and Finance Association's Financial Accounting Committee and serves as the Key Executive Women's Network's Rocky Mountain Regional Coordinator. Throughout her career Ms. Brady has been involved with a variety of community organizations, including serving on the board of directors for Shelters of Saratoga and holding various board positions for Habitat for Humanity. She most recently served as Treasurer for the Fireside Elementary School PTO.

Daryl Buck

Grant Thornton LLP

Daryl Buck is the National Managing Partner of Accounting Advisory Services for Grant Thornton LLP. In this role, Daryl oversees service offerings that seek to help clients optimize their financial reporting processes and ensure their accounting practices align with business goals and evolving standards. Daryl has more than 30 years of experience in diverse financial and accounting leadership roles. Prior to joining Grant Thornton, Daryl was a member of the Financial Accounting Standards Board (FASB). Daryl has also served as the chief financial officer of a privately owned retail grocery company and as an audit manager for a large public accounting firm. Daryl’s industry experience includes retail, energy, financial services, marine transportation, and wholesale distribution. At the FASB, Daryl worked to establish and improve generally accepted accounting principles (GAAP) for all sectors, and to coordinate them with international financial reporting standards (IFRS). Daryl has spoken at numerous accounting and financial reporting conferences, seminars, and other gatherings, both domestically and internationally. Daryl earned a Bachelor of Science in Accounting from Southeastern Oklahoma State University.

David Burton

Mayer Brown LLP

David K. Burton is a partner in Mayer Brown's New York office and a member of the Tax Transactions & Consulting practice. He advises clients on a wide range of US tax matters, with a particular emphasis on project finance and energy transactions. In addition, he also advises clients on tax matters regarding the formation and structuring of domestic and offshore investment funds. David has extensive experience structuring tax-efficient transactions, such as sale-leasebacks, flip partnerships, pass-through leases and other structures, for the acquisition and financing of renewable energy assets.
Earlier in his career, David was the managing director and senior tax counsel at GE Energy Financial Services (GE EFS), one of the world's leading investors in energy projects. Before joining GE EFS, David was a tax lawyer at GE Capital and primarily focused on aircraft and equipment leasing and financing and asset acquisitions.
David received the "Distinguished Legal Writing Award (Law Firm)" as part of the 2016 Burton Awards. He also is a co-editor of Tax Equity Times, which addresses issues at the intersection of renewable energy and tax policy in the United States. In addition, he co-authored Chapter 16 in PLI’s Equipment Leasing-Leveraged Leasing.  David is also ranked in Band 3 by Chambers USA 2017 in the area of Projects: Renewables & Alternative Energy.
David has been a member of the tax committee of the Equipment Leasing and Financing Association for over 15 years as well as spoken on tax reform for ELFA in a January 2018 webinar- "Expensing Provisions," ELFA Tax Bill Webinar. He recently co-authored an article on tax reform that was published in ELFA’s QuickBrief, - "The Impact of Tax Reform: What Equipment Leasing Companies Need to Know“.
David received his BA magna cum laude from Ithaca College in 1993 and his JD cum laude from the Georgetown University Law Center in 1996, where he was on the staff of The Tax Lawyer.

Eileen Chan

Executive Director
Ernst & Young LLP

Eileen Chan is an Executive Director within Ernst & Young LLP's Financial Accounting and Advisory Services (FAAS) Group based in New York with over 15 years of experience.
Eileen is a subject matter resource for lease accounting and provides on-call, technical accounting assistance for critical business decisions. Eileen also helps to lead the accounting change efforts around the FASB and IASB's project for leases, which includes developing a comprehensive solution to help companies understand and plan for the FASB and IASB's new lease standards.
Eileen is a licensed CPA in the State of New York. Eileen received a Bachelor of Business Administration in Public Accounting from Pace University. Eileen is a member of the New York State Society of CPAs and the American Institute of Certified Public Accountants.

Shannon Detling

PricewaterhouseCoopers LLP

Kyle Elken


Jeffrey Ellis

Senior Managing Director
FTI Consulting

Barbara Galaini

Barbara Galaini is the Senior Vice President and Controller for the Transportation Finance and International finance sector of CIT, a global provider of financing, leasing and advisory services to clients and their customers across more than 30 industries.  Barbara is responsible for financial oversight of approx. $19 billion of finance and leasing assets with annual revenues of over $2 billion for the Aerospace, Rail and Maritime businesses within CIT.
Ms. Galaini has been with CIT over 25 years and has held various positions within CIT including Segment CFO and Vice President of SEC reporting.
A Certified Public Accountant, Ms Galaini holds a Bachelor of Science degree in Accounting, as well as a Bachelor of Arts degree in American Studies and Economics from Rutgers University.  She is a member of the NJSCPA, AICPA, and currently serves on the accounting committee of the Equipment Leasing Association, as well previously serving on an audit guide committee for the AICPA.  She has served on a board of a not-for-profit fine arts organization, and is a recent recipient of the YWCA's Academy of Women Achiever's award.

Christopher Galer

Senior Technical Controller
GE Capital Industrial Finance

Ann Gill

Ann Gill, CPA, has been with MUFG Union Bank since 2013. The group provides financing for large ticket items in various  industries including transportation, alternative energy (including wind and solar), power plants, aviation and other structured transactions in the forms of  leveraged leases, single investor leases, term loans, construction loans and equity  investments in partnerships, trusts, and LLCs. This team works closely with Accounting Policy, Tax, Regulatory Reporting and SOX to ensure appropriate technical accounting review and documentation of transactions and accurate timely internal and external reporting and the Business Unit to strategize on new products and the impact of new standards on the market.
Over the last 25 years, Ann was an Assistant Director at General Motors where she led projects related to vehicle revenue, internal leases, and captive finance initiatives for both internal and external reporting and managed the accounting processes related to these transactions. She was recognized as an international subject matter expert in leasing for Price Waterhouse Coopers, LLC in their National and Transaction Services divisions and was a Senior Manager in the Financial Services Division at BDO Seidman, LLC. She also worked as a controller of a start-up auto loan and lease originator.
Ann has been involved with the ELFA since 2001 and is a member of their Accounting Committee.

Joseph Guage

Chief Financial Officer
First American Equipment Finance, an RBC / City National Company

Shawn Halladay

Managing Director
The Alta Group LLC

Mr. Halladay is an internationally recognized consultant and author in the equipment leasing and finance industry with over 30 years of experience across all aspects of the business. He brings added value to his clients through his ability to effectively combine and translate the risk, finance, accounting, and tax complexities of leasing into a commercial perspective. Mr. Halladay is the Managing Director of Alta Professional Development Division, the training and education subsidiary of The Alta Group. Over the past 30 years, Mr. Halladay has developed significant expertise in all areas of leasing, including accounting, pricing, tax, and effectively communicating with lessees.
He has acted as a lessee and also has applied his knowledge on a practical basis in a small-ticket equipment leasing company. In addition to his practical leasing experience, Mr. Halladay has taught classes on numerous leasing subjects and consulted extensively, including providing expert witness support to the US Securities Exchange Commission and Department of Justice. He has international teaching and consulting experience on leasing practices and policies, having worked in Abu Dhabi, Australia, Belgium, Brazil, Canada, China, Costa Rica, Egypt, England, France, Germany, Holland, Hong Kong, India, Indonesia, Ireland, Italy, Jordan, Korea, Kuwait, Macao, Mexico, Puerto Rico, Saudi Arabia, Singapore, Sweden, and Turkey.

James Humphrey

Senior Vice President, Sales

Rodney Hurd

Chief Financial Officer
Bridgeway Capital Advisors

Mr. Hurd is the Chief Financial Officer of Bridgeway Capital Advisors, Inc. ("BCA"), a privately held firm offering capital raising and asset management services to vendors, lessors and lessees, principally involving water treatment, oil re-refining and materials processing equipment subject to service contracts. Mr. Hurd has responsibility for pricing; financial analysis, operations, tax and financial reporting. He serves as the firm's representative to the Equipment Leasing and Finance Association's Accounting Committee. He frequently authors articles on leasing issues.

Before joining BCA, Mr. Hurd held various senior finance positions, including 17 years with Bank of America Leasing and Capital Group ("BALCG"). Before joining BALCG, he served as the controller for a venture capital firm and several leasing companies, principally privately held firms engaged in structured lease financings, asset management, and joint ventures.

Mr. Hurd has served as a consultant for Financial Services Volunteer Corps in connection with leasing projects in Russia, Morocco, and Egypt.

Mr. Hurd obtained his C.P.A. certificate while employed as an auditor and small business consultant at Deloitte, San Francisco, California.

He holds an M.B.A. in Accounting from Golden Gate University, where he is also a Distinguished Adjunct Professor and teaches research & communications courses. He holds a B.A. in History from Santa Clara University, Santa Clara, California.

Lola Hutton

Manager, Administration
CWB National Leasing Inc.

Marc Jerusalem

Director, Accounting & Consulting Services
PricewaterhouseCoopers LLP

Glenn Johnson

Ernst & Young LLP

Lisa Kaestle

Audit - Exp Manager
Grant Thornton LLP

Stacy Keating


Tim Kolber

Senior Manager

Tim Kolber is a senior manager in the Standards, Policies, Guidance, and Communications Group within Deloitte’s National Office located in Wilton, Connecticut. In this role, he assists in the development of the Firm’s guidance on technical accounting matters and responses to standard setting initiatives, writes internal and external communications on emerging accounting topics, and participates in both internal and external presentations. Tim’s primary areas of specialization include lease accounting, SEC rulemaking, and employee benefits.
Prior to assuming his current role, Tim was part of the Firm’s National Learning group where his primary focus was the development and delivery of accounting-related learning courses to practitioners within the Firm.  In addition, Tim spent several years in the Firm’s audit practice in Philadelphia, Pennsylvania, primarily serving clients in the energy and resources industry.   
Tim graduated from LaSalle University with a Bachelor of Science Degree in Accounting. He is a licensed Certified Public Accountant in both Pennsylvania and Connecticut, and is a member of the American Institute of Certified Public Accountants and Pennsylvania Institute of Certified Public Accountants.   

James Kroeker

Vice Chairman and Board Member, FASB
Financial Accounting Standards Board

Robert Kruger

Vice President, Tax
TCF Equipment Finance, a division of TCF National Bank

Jeffrey Lezinski

SVP Solution Architecture

Jeff Lezinski, Vice President of Equipment Leasing at Odessa Technologies, oversees projects and business consulting efforts for Odessa's customers.  He brings extensive experience in lease finance, accounting, and business practices as well as software design through his years in Project Management and Business Analysis work at Odessa.  He has spoken on a wide range of leasing topics at various forums and been involved in the writing of various publications related to the leasing industry.  Prior to joining Odessa, Jeff worked for the Financial Advisory Services group of PriceWaterhouseCoopers, LLP (PWC). At PWC, he consulted for various Fortune 500 companies and assisted them in areas of litigation consulting as well as financial statement carve-outs. He led teams in defense of Department of Justice pricing investigations and data analysis for large health care providers. Jeff holds an Economics degree from Haverford College, USA.

Dorina Maerean

Senior Accounting Manager, Global Finance
IBM Global Financing

Robert Malinowski

Executive Director
Ernst & Young LLP

John Marshall, CPA

Senior Vice President
U.S. Bank Equipment Finance

John Marshall is Senior Vice President & Director of Tax for U.S. Bank Equipment Finance, and oversees USBEF's sales & use tax and personal property tax departments, as well as its Section 1031 Like-Kind exchange program. He is an MBA and a licensed CPA, and is located at U.S. Bank's Operations Center in Marshall, Minnesota.

John has been active in professional accounting, finance, tax and audit roles for the past 30 years. Over his career he has worked in various positions with U.S. Bank, Cargill, The Schwan Food Company and a venture-capital owned manufacturing firm. He first became involved in the equipment finance business in 1999, when he was named Chief Financial Officer of Lyon Financial Services, the small-ticket leasing subsidiary of Schwan's that was later acquired by U.S. Bank; he rejoined U.S. Bank in 2009.

John and his wife Diane live in Marshall with their two still-at-home children, and are involved in church, youth sports and other community activities.

Scott Muir

Partner - Department of Professional Practice

A partner in KPMG's Department of Professional Practice (DPP) with 16 years of experience, heavily focused on technical accounting and reporting matters. Scott spent two and a half years at the Financial Accounting Standards Board (FASB) as a practice fellow where he was a leading member of the project team responsible for the developing and authoring the new leases standard, as well as a leading member of the project teams for the FASB/IASB Joint Transition Resource Group for Revenue Recognition and the associated amendments to the new revenue recognition standard on (a) identifying performance obligations and licensing; (b) gross versus net revenue reporting; and (c) clarifying the guidance on collectibility.

Scott works primarily in the accounting standards group at DPP and is the co-leader of the leasing topic team, as well as a member of the DPP topic teams for revenue recognition, business combinations, and accounting for long-lived assets; and is a core member of the firm's teams following and advising clients on the new leases and revenue recognition standards. Scott is a frequent presenter at conferences, client events, and internally for KPMG on various accounting topics, in particular the new leases and revenue recognition standards, and a principal author of KPMG's handbooks on ASC 842 lease accounting, ASC 606 revenue recognition, and ASC 606 revenue recognition for software and SaaS entities.

Prior to joining KPMG's national office in 2012, Scott led the technical accounting and SEC reporting functions at a large public software company and worked within KPMG's Technical Accounting Advisory Services and Audit groups.

Carrie Na

Pricing Manager
SunTrust Equipment Finance & Leasing Corp.

Carrie Na is the Pricing Manager at SunTrust Equipment Finance & Leasing Corp. She focuses on setting structuring policies, providing pricing guidance on complex deals, and conducting research for both originations and capital markets.

Prior to joining SunTrust, Carrie held various positions in quantitative research, big data analysis and risk management. She has worked at Bank of America and Fannie Mae. Besides Equipment Finance, Carrie has extensive experiences with Mortgage, Home Equity, Credit Cards, and portfolio optimization in finance and banking industry.

Carrie holds a Ph.D. in economics from the University of Virginia. She is also a CFA charterholder.

Todd Neil

Manager, Business Technology
CWB National Leasing Inc.

Michael Nesta

Director, Accounting Advisory Services Transaction Services

Amy Park


Ralph Petta

President and CEO
Equipment Leasing and Finance Association

Ralph Petta is the President and CEO of the Equipment Leasing and Finance Association (ELFA), the premier trade association representing 550+ member organizations in the $1 trillion equipment finance sector. Mr. Petta leads the organization in executing its mission to foster business development, deliver industry information and analysis, provide educational opportunities and advocate for the industry. He is also President of the Equipment Leasing & Finance Foundation, which is dedicated to inspiring thoughtful innovation and contributing to the betterment of the equipment leasing and finance industry.

Mr. Petta, an authority in the business of equipment finance, has been with the association since 1987. Before assuming the role of President and CEO in January 2016, he served as Chief Operating Officer for six years, providing coordination, direction and oversight of ELFA programs and services designed to add value to the association's member organizations. Prior to that, he served as Interim President. From 1987 to 2010 he was Vice President-Research & Industry Services, managing ELFA's information, benchmarking and market research initiatives. Throughout his career at ELFA, Mr. Petta has assumed leadership roles in virtually all functional areas within the organization, including governance, membership marketing, communications, business and professional development, state advocacy and the association's affiliated Foundation.

He is often quoted in industry trade publications and is a frequent speaker about the role of equipment finance in the U.S. economy and trends and developments in the equipment finance sector.

Mr. Petta is a member of the American Society of Association Executives (ASAE), as well as ASAE's Key Industry Association Committee (KIAC).  He completed the ASAE/University of Maryland College of Business and Management executive development certificate program in association management. He also was selected for and participated in the ASAE Future Leaders Conference. Mr. Petta is a member of the Exchequer Club of Washington, DC.

Before joining ELFA, Mr. Petta worked for nine years in the office of United States Senator Sam Nunn, serving in a variety of professional capacities. He was Senator Nunn's legislative assistant when he left to join the association. Mr. Petta graduated from Syracuse University, earning a B.A. degree in political science.  

Joseph Sebik

Director of Tax
Siemens Financial Services, Inc.

Joe Sebik is a Director of Tax Reporting in Siemens Corporation, covering Siemens Financial Services, Siemens’ US captive financing subsidiary.  Joe supports the tax aspects of Siemens Financial Services’ leasing and structured financing transactions, including alternative energy financings.
Joe has over 30-years of experience in the leasing industry including experience in accounting, financial reporting, transaction structuring and taxation. He has been a member of the ELFA’s Accounting Committee for over 20-years where he has actively assisted the Accounting Committee in many ways, including regularly presenting at the ELFA Accounting Conferences and writing numerous articles for the Equipment Leasing Today magazine. Joe is also the Chairman of the Federal Tax Committee of the ELFA and has introduced two recurring tax-oriented training sessions into the Accounting Conference.   
Joe has written six reference portfolios on lease accounting and lessor economics for Bloomberg/BNA, as well as co-authoring 2 portfolios on accounting for Variable Interest Entities and assisting on other accounting-related portfolios. Joe has regularly written about the leasing industry and has previously provided comment letters to the FASB on lease-related topics.
Prior to joining Siemens Corporation, Joe worked for Citicorp Global Equipment Finance, JPMorgan’s Tax Oriented Investments group, Chase Equipment Leasing, IBM Credit Corporation and Price Waterhouse.
Joe holds a Bachelors degree in Accounting from Queens College of the City University of NY and is also a Certified Public Accountant licensed in New York State.       

Charlie Shannon

Moss Adams LLP

Charlie has a combined 20 years of private and public accounting experience. Charlie specializes in providing auditing, compliance, and consulting services to both private and publicly held financial institutions, leasing companies, asset-based lenders, debt buyers, payment processors, and other financial services companies. Charlie is a frequent author and speaker for various state and national trade associations, including the Western Independent Banker's magazine. Charlie is also a member of the Equipment Leasing and Finance Association's Financial Accounting Committee.

Mamta Shori

Group Controller
Wells Fargo Equipment Finance

Jeremy Simons

Ernst & Young LLP

Jeremy is a Partner in the Ernst & Young LLP National Professional Practice Group in New York, where he specializes in the accounting for income taxes, leases, and long-lived assets.  In this role, Jeremy is responsible for consulting with global engagement teams and clients, monitoring standard-setting activities, and developing EY’s interpretive guidance.
Previously, Jeremy spent two years as a Professional Accounting Fellow in the SEC’s Office of the Chief Accountant. In this role, Jeremy consulted with current and prospective SEC registrants and divisions within the Commission on accounting issues with a particular focus on the topics of consolidations, business combinations, long-lived assets, and debt and equity.  
Prior to the SEC fellowship, Jeremy spent time in Ernst & Young LLP’s National Professional Practice Group and audited public and private companies in the manufacturing and retail and distribution industries.
Jeremy earned a Bachelor of Science in Business from Indiana University and majored in Accounting and Finance.  Jeremy is a member of the American Institute of Certified Public Accountants and is a Certified Public Accountant in New York and Indiana.

Isaac Sperka

Ernst & Young LLP

Jennifer Stembridge

Group Vice President, Controller's Division
SunTrust Robinson Humphrey

Jennifer is a Group Vice President in the Controllers Division of SunTrust Banks, Inc. where she works as the Director of Accounting Consultation and Credit Controller. Jennifer's responsibilities include monitoring proposed and final technical accounting pronouncements to determine their impact to SunTrust, assistance with implementation of new accounting standards, special projects, accounting policy, and accounting consultation to the SunTrust lines of business and functional areas. As Credit Controller, she works closely with the Credit Risk Management department on the accounting and reporting of the Allowance for Loan and Lease Losses. Jennifer is a Certified Public Accountant and received her Bachelor in Business Administration in accounting from the University of Georgia.  

Amie Sweeney

Vice President
CBRE Group, Inc.


Amie D. Sweeney is a Vice President for the Corporate Capital Markets group within CBRE. Ms. Sweeney is responsible for the preparation and analysis of a wide variety of financial models associated with the sale and financing of proposed and existing single-tenant assets. Ms. Sweeney provides analytical support for various alternatives and financial structures governed by accounting, tax, regulatory, and other considerations important to the needs of corporate, institutional, and developer clients. Her work also includes assisting with the research and preparation of proposals and offering memoranda for use in the capital markets

In addition to her duties as Vice President for the Corporate Capital Markets, Ms. Sweeney is the technical expert on the upcoming changes to lease accounting for CCM as well as one of the experts within CBRE. Ms. Sweeney sits on the Financial Accounting Committee for the Equipment Leasing and Finance Association the country's premier leasing organization, and the Finance and Investment Committees for CREW Network at the national level. She is a frequent speaker on lease accounting, has written many articles and white papers, and has been widely quoted on the topic.

Ms. Sweeney has over 25 years of accounting experience and has worked in public accounting, as a corporate controller, and a financial manager. She received a Bachelor of Science degree in Accounting from Ohio State University and is a Certified Public Accountant.

Ohio State BS in Accounting

Equipment Leasing and Finance Association Financial Accounting Committee
CREW Finance and Investment Committees American Institute of Certified Public Accountants
CBRE Women's Network CBRE Lease Accounting Task Force

Vincent Tesoriero

Marlin Business Services Corp.

Scott Thacker, CPA, CLFP

Chief Executive Officer
Ivory Consulting Corporation

Mr. Thacker is CEO and a member of the board of directors of Ivory Consulting Corporation, makers of the proven software solution for modeling and pricing equipment leases and loans. He is vice chairman of the board of directors of the Equipment Leasing and Finance Foundation and a member of the Equipment Leasing and Finance Association's Financial Accounting Committee. Previously, he was a member of the board of directors of the Equipment Leasing and Finance Association and of its Operations and Technology Committee for five years, three of them as chair, as well as the co-director of the Foundation's Research Committee.
Previously, Scott focused on the equipment finance industry as a partner at Accenture and a senior director at Oracle.
Scott received an M.B.A. in Finance from The Wharton School of the University of Pennsylvania and a B.S. in Accounting from the Wake Forest University. He is a CPA.

Melissa Trombo

CWB National Leasing Inc.

Thomas Ware

Senior Vice President, Analytics and Product Development
PayNet, Inc.

Mr. Ware has 20 years’ experience in banking and equipment finance, including as Senior Vice President, Operations & Chief Credit Officer of American Express Equipment Finance. Mr. Ware became acquainted with PayNet as a potential customer, while serving as Vice President & General Manager of a billion-dollar business unit at CNH (Case) Capital Corporation. In 1987 he founded Sequa Credit Corporation, which is today a subsidiary of Hypercom. His experience includes independent, bank and captive lenders/lessors and covers equipment types ranging from office equipment, telecom, computer and medical to transportation, construction and agricultural. He also has extensive experience with securitization, structuring transactions with rating agencies and surety providers. As Managing Director of PayNet Analytical Services, he is also responsible for PayNet’s Portfolio Benchmarking services.
Mr. Ware received a BA with Distinction in Mathematical Economics from Dartmouth College and began his career as a modeler with a consulting firm now part of Mercer Management Consulting. He subsequently earned an MBA from Harvard.

Jay Wilensky

VP Accounting & Finance
Sasser Family Holdings, Inc.

Jay Wilensky is Vice President of Accounting & Finance for Chicago Freight Car Leasing Co, a subsidiary of Sasser Family Holdings. He has also been leading a coalition of companies in the railcar leasing industry to convey their perspective and anticipated implications of the new lease accounting and revenue recognition proposals, to the accounting firms and the FASB and IASB Boards. Additionally, he is currently the chairman of the tax committee of the Railway Supply Institute. He began his career in public accounting with KPMG where he was a senior on audit engagements in a wide variety of industries. He is in his 31st year with Chicago Freight Car Leasing Co, taking on increasing roles and responsibilities during his tenure leading up to his current position. He is a CPA, CGMA, and has been active in many professional organizations including the Illinois CPA Society, AICPA, and Institute of Managerial Accountants. He graduated from Indiana University - Bloomington, earning a BS in business with a concentration in accounting.

Brian Wilson

Director- Leasing
Banc of America Leasing

Brian Wilson (Director- Banc of America Leasing). Mr. Wilson is a Director with Banc of America Leasing providing accounting and finance support to leasing and capital markets operations worldwide. In this position he consults with clients around the globe on various lease products and transaction structures and their accounting implications.
Prior to joining Bank of America he was CFO for Montrose & Company LLC a lease portfolio management and consulting firm based in Reno, Nevada. Brian also spent several years as tax and accounting manager for Porsche Cars North America and with Deloitte & Touche as a senior manager in their Seattle and Los Angeles offices serving numerous domestic and international clients. He has bachelors and masters degrees in accounting from Brigham Young University, and an M.B.A. in Finance from the University of Nevada. Brian is a CPA and is on the Board of the Nevada Society of CPAs.


Hotel Information:
A block of rooms is being held for attendees of the 2018 Lease and Finance Accountants Conference at the Loews Philadelphia Hotel, 1200 Market St., Philadelphia, PA 19107 at a discounted rate of $179 +tax. Check in time is 4:00pm, and check-out time is 11:00am. Please call Reservations at 1 (877) 878-3629, provide your arrival and departure dates and mention ELFA Conference or you may use the custom web link below to reserve your hotel room online. Reservations must be made on or before 5:00pm EST on August 24, 2018 in order to secure the ELFA discounted rate.
Make Hotel Reservations Online!
We strongly encourage you to make your hotel reservations online. Please go to this link to register online:
Make your hotel reservations by August 24, 2018 to receive the discounted ELFA room rate of $179.
Reservations after this date are based on availability and may be at a higher rate.  
Getting There
The Loews Philadelphia Hotel is about 12 miles from the Philadelphia International Airport (PHL). Approximate cost of a taxi from the Philadelphia International Airport to the Loews Philadelphia Hotel is about $35. The hotel is also accessible by train also known as the SEPTA. Rail information from the airport may be found here
For further information about this property, including driving directions, visit their website at
Business casual is appropriate for this meeting.    

Loews Philadelphia Hotel
1200 Market Street
Philadelphia, PA 19107

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