Confero Fall 2014: Issue 8 | Page 7

CONTRIBUTORS Gabriella A. Martinez Editor Gabriella is a marketing professional with over eight years of experience. She currently holds a Bachelor of Science in Multidisciplinary Studies with concentrations in Marketing, Printing & Publishing, Photographic Arts & Sciences and Psychology from Rochester Institute of Technology. She has been a featured writer and editor in several publications including Rochester Woman Magazine and Pup Culture. Gabriel Potter, AIF ® Contributing Writer Gabriel is a Senior Investment Research Associate of Westminster Consulting where he designs strategic asset allocations and conducts proprietary market research. He earned a B.A. in Economics and a Certificate of Business Management from the University of Rochester and an M.B.A. with concentrations in Corporate Finance and Computers & Information Systems from the University of Rochester’s William E. Simon School of Business. He also holds an Accredited Investment Fiduciary Analyst (AIF®) designation and has been quoted in Human Resources Executive Magazine and his articles have been published through fi360 and AdvisorOne. TIAA CREF Article Contribution (Various Authors) Joshua E. Gewolb Harter, Secrest and Emery Contributing Writer Josh Gewolb is a tax attorney at Harter Secrest & Emery LLP. Mr. Gewolb focuses his practice on federal and state tax matters. He has experience with a wide range of corporate transactions, including asset and stock acquisitions, reorganizations, and spin-offs in the context of both closely held and publicly traded businesses. Mr. Gewolb has represented private equity and venture capital funds in all aspects of leveraged buyout transactions and venture financings, and has experience advising clients on federal and state issues related to the use of S corporations, partnerships, and limited liability companies in structuring businesses. Mr. Gewolb maintains an active practice advising not-for-profit entities on tax and corporate matters, with clients ranging from colleges and universities to foundations to trade associations. He represents both for-profit and not-for-profit clients in connection with disputes with federal and state taxing authorities. Mr. Gewolb is a frequent speaker on topics related to taxation, and serves as tax columnist for the Rochester Business Journal. He is active in bar association activities at the county and state levels and is a member of several state and local bar committees relating to taxation and not-for-profit law. The TIAA-CREF Institute helps advance the ways individuals and institutions plan for financial security and organizational effectiveness. The Institute conducts in-depth research, provides access to a network of thought leaders, and enables those we serve to anticipate trends, plan future strategies and maximize opportunities for success. www.conferomag.com | 5