Todd G. Betor

Todd G. Betor: Attorney with Eversheds Sutherland (US) LLP
  • Counsel at Eversheds Sutherland (US) LLP (436 Attorneys)
  • 700 Sixth Street NW, Suite 700, Washington, DC 20001-3980
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Biography

Todd Betor focuses on the state and local tax implications of business transactions, including mergers, acquisitions and corporate reorganizations. Todd counsels clients on state tax planning pre- and post-transaction, and provides modeling, guidance and integration recommendations. He also guides clients throughout the reorganization process, from drafting implementation plans to writing tax opinions. His clients include regulated entities from the telecommunications and energy sectors, as well as digital economy and technology companies.

Todd instructs clients on all aspects of state and local tax, including income, franchise, sales and use, telecom and other transaction taxes. In addition to tax planning, he represents clients in tax controversy and litigation matters, and advises on employment tax withholding, resident status and other state tax issues for clients with mobile, global workforces.

Prior to joining Eversheds Sutherland (US), Todd served as an associate at a Big Four accounting firm in San Francisco. There he focused on the tax consequences of internal reorganizations, mergers and acquisitions, and dispositions.

Publications

Legal Alerts

Legal Alert: Maryland bill proposes digital goods tax (February 4, 2019)
The Maryland House of Delegates is considering legislation (House Bill 426) that would impose sales and use tax on digital products and sales tax on digital codes. If signed into law, Maryland would ...

Legal Alert: Missouri bill would require payment processors to collect sales tax (January 25, 2019)
The Missouri House of Representatives is considering legislation (House Bill 648) that would impose sales tax collection obligations on payment processors.1 House Bill 648 was introduced on January ...

Legal Alert: New York Governor proposes significant tax changes (January 17, 2019)
New York State Governor Andrew Cuomo released his Fiscal Year 2020 budget and accompanying legislation on January 15, 2019 (the Budget Bill). Among other things, the Budget Bill proposes statutory ...

Legal Alert: New York instructs taxpayers on GILTI apportionment (January 14, 2019)
The New York State Department of Taxation and Finance released guidance in the form of tax return instructions addressing how it will account for global intangible low-taxed income (referred to as ...

Legal Alert: DC QHTC regulation amended to require new application procedure (January 8, 2019)
Background The District provides a variety of tax benefits to QHTCs, including sales and use tax1 and personal property tax exemptions,2 as well as a reduced corporation franchise tax rate.3 In ...

Legal Alert: District of Columbia imposes Wayfair nexus standard, digital goods taxation and marketplace sales tax collection requirements (January 3, 2019)
On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia ...

Legal Alert: It’s Not the Eggnog - New Jersey Proposes to Specially Allocate GILTI Based on GDP (December 24, 2018)
On December 21, the New Jersey Division of Taxation released Technical Bulletin TB-85, which addresses how the Division will expect taxpayers to calculate the amount of so-called global intangible ...

Legal Alert: Consolidated complexities - state corporate income tax implications of I.R.C. 163(j) (December 18, 2018)
In a year that has seen sweeping changes to the state tax landscape brought about by the Tax Cuts and Jobs Act’s (TCJA) revisions to the Internal Revenue Code (I.R.C. or Code), the majority of state ...

Legal Alert: Thanksgiving dinner arrives early - New Jersey serves up some amnesty dessert with some penalty turkey (November 15, 2018)
New Jersey launched its tax Amnesty program on November 15, 2018. The program runs through January 15, 2019. Here are the top things you need to know about the program:What taxes qualify? All ...

Legal Alert: Results are in - state tax ballot measures (November 8, 2018)
The dust is beginning to settle from the 2018 midterm elections. Though the nation has been focused this week on the federal House and Senate races, several state ballot measures have significant ...

Articles

The Votes Are In: State Responses to Federal Tax Reform (December 3, 2018)
Tax Executive
H.R. 1, colloquially known by its former name, the Tax Cuts and Jobs Act (TCJA), made sweeping changes to the Internal Revenue Code and has far-reaching implications for state tax systems that ...

State Tax After TCJA: Treatment Of International Income (May 8, 2018)
Law360
The Tax Cuts and Jobs Act, P.L. 115-97,[1] made sweeping changes to the Internal Revenue Code, and will have far-reaching implications for state tax systems that broadly conform to the IRC. In this ...

Waiting for the Other Shoe to Drop: State and Local Tax Implications of Federal Tax Reform - International Tax Provisions (March 12, 2018)
Bloomberg Tax - Daily Tax Report: State
The state and local tax (SALT) impact of the recently enacted federal tax reform is still being assessed. Because of states’ broad conformity to the federal income tax laws, many of these changes ...

A Pinch of SALT: Watching the Sun Set on Washington State R&D Tax Incentives (August 11, 2014)
State Tax Notes
Earlier this year, the Washington Legislature adjourned without passing an extension of the state’s high-technology research and development tax incentives. In this edition of A Pinch of SALT, ...

Newsletters

Eversheds Sutherland SALT Scoreboard (Quarter 4, 2018)
This is the twelfth edition of the Eversheds Sutherland SALT Scoreboard, and the last edition from 2018. Since 2016, Eversheds Sutherland has tallied the results of what we deem to be significant ...

Eversheds Sutherland SALT Scoreboard (Quarter 3, 2018)
This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...

Eversheds Sutherland SALT Scoreboard (Quarter 2, 2018)
This is the tenth edition of the Eversheds Sutherland SALT Scoreboard, and the second edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...

Eversheds Sutherland SALT Scoreboard (Quarter 1, 2018)
This is the ninth edition of the Eversheds Sutherland SALT Scoreboard, and the first of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...

Eversheds Sutherland SALT Scoreboard (Quarter 4, 2017)
This is the fourth quarter and year-end wrap-up of the 2017 Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and ...

Eversheds Sutherland SALT Scoreboard (Quarter 3, 2017)
This is the seventh edition of the Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This ...

Eversheds Sutherland SALT Scoreboard (Quarter 2, 2017)
This is the sixth edition of the Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This ...

Eversheds Sutherland SALT Scoreboard (Quarter 1, 2017)
This is the fifth edition of the SALT Scoreboard, and the first as Eversheds Sutherland! Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...

February 2017 SALT Shaker Newsletter (February 2017)

January 2017 SALT Shaker Newsletter (January 2017)

Presentations

State Tax Legislative Update (December 4, 2018)
Tax Executives Institute (TEI) Dallas SALT Day
Eversheds Sutherland (US) attorneys Jonathan Feldman, Todd Betor and Dennis Jansen present State Tax Legislative Update at the TEI Dallas SALT Day on December 4, 2018, in Dallas, Texas.

Wayfair Decision - Indirect and Direct Tax Implications (December 4, 2018)
Tax Executives Institute (TEI)
Eversheds Sutherland (US) attorneys Todd Betor and Justin Brown present Wayfair Decision - Indirect and Direct Tax Implications at the TEI Dallas SALT Day on December 4, 2018, in Dallas, Texas.

2018 TEI Region II Tax Forum (June 4-5, 2018)
Eversheds Sutherland is a proud co-sponsor of the 2018 TEI Region II Tax Forum taking place June 4-5, 2018, at the Borgata Hotel in Atlantic City, New Jersey. The Tax Forum will include four plenary ...

TEI Richmond Chapter Meeting (March 19, 2018)
Tax Executives Institute (TEI)
Eversheds Sutherland (US) attorneys Jeff Friedman, Michele Borens, Aaron Payne and Todd Betor present at the Tax Executives Institute (TEI) Richmond Chapter Meeting on March 19, 2018, in Glen Allen, ...

COST 2018 Sales Tax Conference and Audit Session (February 26 - March 1, 2018)
Eversheds Sutherland is a proud sponsor of the COST 2018 Sales Tax Conference and Audit Session on February 26 - March 1, 2018, in New Orleans, Louisiana. The Eversheds Sutherland SALT Team presents: ...

TEI Dallas SALT Day 2017 (October 17, 2017)
Eversheds Sutherland (US) is a proud sponsor of the TEI Dallas SALT Day 2017 taking place October 17, 2017, in Dallas, Texas. The Eversheds Sutherland SALT Team presents, and details of their ...

TEI Atlanta Half-Day SALT Program (June 27, 2017)
Tax Executives Institute (TEI)
The Eversheds Sutherland SALT Team presents at and hosts the TEI Atlanta Half-Day SALT program on June 27, 2017, in Atlanta, Georgia. Details of their presentations are below:Handling State ...

TEI Ohio SALT Day Program (December 12, 2016)
Tax Executives Institute (TEI)
Sutherland presents at the full-day TEI Cincinnati / Dayton / Columbus, Ohio SALT Day Program on December 12, in Grove City, Ohio. The Sutherland SALT Team discusses various state and local tax ...

Baltimore-Washington TEI Chapter Tax Education Day (November 11, 2016)
Tax Executives Institute (TEI)
Sutherland is a proud sponsor of the Baltimore-Washington TEI Chapter’s Tax Education Day on November 11, 2016, in Rockville, Maryland. Attorneys Jeffrey Friedman, Michele Borens, Stephanie Do and ...

Dallas SALT Day (November 1, 2016)
Tax Executives Institute (TEI)
Sutherland is a proud sponsor of the TEI Dallas SALT Day Fall Program on November 1, 2016, in Dallas, Texas. The Sutherland SALT Team discusses various state and local tax issues and hot topics, ...

News

In the News

New York’s Formal GILTI Guidance Confirms Practitioners' Speculations (February 12, 2019)
Tax Notes
Eversheds Sutherland Counsel Todd Betor is quoted in this Tax Notes article discussing New York state tax department’s recently released global intangible low-taxed income (GILTI) reporting guidance ...

New York Releases More GILTI Reporting Guidance (February 6, 2019)
Tax Notes
Eversheds Sutherland Counsel Todd Betor is quoted in this Tax Notes article discussing New York state tax department’s recently released additional guidance on global intangible low-taxed income ...

New York Quietly Updates Tax Forms With GILTI Guidance (January 15, 2019)
Tax Notes
Eversheds Sutherland Counsel Todd Betor is quoted in this Tax Notes article discussing the New York State Department of Taxation and Finance’s recently released GILTI guidance. Todd said the firm was ...

Wake up Call: On the Move (January 4, 2019)
Eversheds Sutherland is featured in this Big Law Business article discussing recent counsel promotions. It has has promoted 13 new counsel across their US offices.

Bloomberg Tax Q&A with Eversheds Sutherland’s Todd Betor: State and Local Tax Implications of Federal Tax Reform (July 3, 2018)
Bloomberg BNA
Eversheds Sutherland attorney Todd Betor is featured in this Bloomberg Tax Q&A article discussing the state and local tax implications of the 2017 federal tax act. He discusses the potential ...

Scoreboards Are Fun...Even If They Are About Taxes (April 20, 2016)
Tax Analysts
This article published by Tax Analysts focuses on the release of Sutherland’s SALT Scoreboard, a quarterly publication that tracks significant state tax litigation and controversy developments and ...

Press Releases

Eversheds Sutherland Elects 13 New US Counsel (January 3, 2019)
Eversheds Sutherland is pleased to announce the election of 13 new US counsel effective January 1, 2019. Eversheds Sutherland Co-CEO Mark D. Wasserman commented: “These 13 talented attorneys are all ...

Sutherland SALT Launches “SALT Scoreboard” Publication (April 7, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm’s State and Local Tax (SALT) practice has launched the “SALT Scoreboard,” a quarterly publication that ...

Eversheds Sutherland Releases New Enhancements for Innovative State and Local Tax (SALT) App (April 5, 2016)
Eversheds Sutherland (US) LLP is pleased to announce several new enhancements to the Eversheds Sutherland SALT Shaker app. These improvements give users more options to customize and search content, ...

Eversheds Sutherland’s Innovative State and Local Tax App Now Available for Windows Phone (April 10, 2014)
Sutherland Asbill & Brennan LLP announced today the release of the Sutherland SALT Shaker app for Windows Phone. The app alerts users to important state and local tax (SALT) developments and enables ...

Sutherland Asbill & Brennan LLP Launches Innovative State and Local Tax App For iPhone and Android (November 5, 2013)
Sutherland Asbill & Brennan LLP announced today the release of its new Sutherland SALT Shaker app for iPhone and Android. The app alerts users to important state and local tax (SALT) developments and ...

Multimedia

Videocast: Consolidated complexities - state corporate income tax implications of IRC 163(j) (December 18, 2018)
The November 26, 2018, release by the Internal Revenue Service of proposed regulations (REG-106089-18) related to IRC 163(j) has provided some clarity for federal income taxpayers. But the ...

Videocast: State tax considerations of IRC 965 (August 28, 2018)
In this Bottom Line videocast, Eversheds Sutherland attorneys Aaron Payne and Todd Betor discuss the state tax consequences and considerations of IRC 965. This videocast includes:A federal ...

Videocast: State tax implications of federal tax reform (March 27, 2018)
The state and local tax (SALT) implications of federal tax reform are numerous, yet still often unclear. With states releasing new law and guidance about federal tax reform, taxpayers must stay ...

Videocast: SALT Scoreboard - 2017 Mid-Year Review (August 15, 2017)
In the 2017 Mid-Year State Tax Review, Charles Capouet and Hanish Patel share their observations for significant state tax litigation in 2017 and compare mid-year 2017 results with 2016’s results. ...

Videocast: Eversheds Sutherland SALT Scoreboard - 2016 Year in Review (February 7, 2017)
The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this videocast, Charles C. Capouet and DeAndre R. Morrow share 2016 year-end ...

Videocast: Sutherland SALT Scoreboard - 2nd Quarter Highlights (August 2, 2016)
Sutherland SALT tracks and tallies significant state and local tax litigation wins and losses in the quarterly Sutherland SALT Scoreboard publication. In this videocast, Charles C. Capouet and ...

Podcast: Deciphering Wynne with Professor Walter Hellerstein (May 21, 2015)
Following the May 18th U.S. Supreme Court decision that Maryland’s personal income tax regime is unconstitutional, join Sutherland SALT and Professor Wally Hellerstein, University of Georgia Taxation ...

Areas of Practice (2)

  • Tax
  • State and Local Tax

Education & Credentials

Contact Information:
University Attended:
New York University School of Law, LL.M., Taxation; Virginia Polytechnic Institute and State University, B.A.
Law School Attended:
The George Washington University Law School, J.D., with honors; American Bankruptcy Institute Medal of Excellence in Bankruptcy Studies, Joel B. Rosenthal Commercial Law Award, Thurgood Marshall Scholar, Mock Trial Board
Year of First Admission:
2011
Admission:
Virginia; 2013, District of Columbia; 2011, New York
ISLN:
922531309

Peer Reviews

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*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (38)

Documents by this lawyer on Martindale.com

Washington, District of Columbia

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