Matt offers clients both technical and practical advice in navigating complex state and local tax issues. His breadth of experience handling multistate tax planning, controversies and unclaimed property matters has established Matt as a skilled tactician providing nuanced counsel on an array of state and local tax matters. Matthew P. Hedstrom is a partner and leads the firm's State & Local Tax Practice. He focuses his practice on state and local tax planning and controversy and addresses clients' multistate tax issues, including state income tax apportionment, tax base, business/nonbusiness income determinations, telecommunications and sales/use tax nexus, sourcing and taxability issues and unclaimed property matters. Matthew also advises clients on the state and local tax implications of restructuring, mergers, acquisitions and dispositions, including multistate compliance, voluntary disclosure, planning, audit defense and legal opinions. He also has tax controversy experience at the audit, administrative and appeals level in several jurisdictions. Matthew has been published on a wide variety of state tax topics in different journals, including State Tax Notes and Journal of Multistate Taxation and Incentives. He regularly speaks on state and local tax matters and has spoken at events hosted by Council On State Taxation (COST), the Tax Executives Institute (TEI), New York University's Summer Institute in State and Local Taxation and Bloomberg BNA, and the Unclaimed Property Professionals Organization. Matthew is also the editor of the State and Local Tax Edition of the American Bar Association's Tax Lawyer.