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Sutherland State and Local Tax Practice Adds COST Vice President/General Counsel and Three Associates

February 13, 2013

WASHINGTON (February 13, 2013) – Sutherland Asbill & Brennan LLP announces that Todd A. Lard is rejoining the firm as a partner in the State and Local Tax (SALT) Practice, and Todd G. Betor, Sahang-Hee Hahn and Saabir S. Kapoor are joining the SALT team as associates.

For the past five years Todd Lard worked at the Council On State Taxation (COST), most recently as its vice president and general counsel. Prior to joining COST, a premier association representing state taxpayers, he was counsel at Sutherland. He will rejoin Sutherland on March 4.

“We are thrilled to welcome Todd Lard back to our robust and growing SALT practice," said Sutherland Managing Partner Mark D. Wasserman. “Todd’s experience, especially his involvement in tax policy and legislative advocacy, will provide an extraordinary resource to Sutherland’s clients."

"Todd has an exceptionally strong understanding of state and local tax issues, including in-depth experience in the communications industry," said Sutherland Tax Practice Group Chair Jerome B. Libin. "Todd’s reputation as a collaborative leader and thoughtful adviser will be a tremendous benefit to Sutherland’s state tax policy clients. We are very happy to have him rejoin the team and help lead our recently launched Digital Economy Forum."

At COST, Todd Lard led a legal team that oversaw legislative, administrative and judicial advocacy. He has testified before government authorities and filed amicus briefs at the U.S. Supreme Court and state appellate courts advocating the interests of multistate corporations. Todd Lard holds an LL.M. in Tax from Georgetown University Law Center and a J.D. from Oklahoma City University.

"The opportunity to come home to Sutherland is particularly gratifying," Todd Lard said. "It reflects the depth of the relationships I was able to develop in my early career and enables me to contribute to the firm’s highly regarded SALT practice, particularly in the current rapidly evolving communications and digital economy tax landscape. I am especially excited to play a leading role in Sutherland’s Digital Economy Forum and state tax policy initiatives."

Sutherland’s addition of three SALT associates further enhances the firm’s significant state tax team.

Todd Betor joins Sutherland’s Washington, D.C. office from Ernst & Young LLP, where he served as associate staff in transaction advisory services – transaction tax. He has experience analyzing the tax consequences of internal reorganizations, acquisitions and dispositions. Mr. Betor earned an LL.M. in Taxation from New York University School of Law and a J.D., with honors, from The George Washington University Law School.

Sahang-Hee Hahn joins Sutherland’s New York office from Baker & McKenzie LLP, where she advised clients on the potential federal, state and local tax consequences of transactions. Her experience also includes state tax controversy and litigation, as well as consulting with clients regarding state tax credits and incentives. Ms. Hahn, who is proficient in Korean, received her J.D. from Washington and Lee University School of Law.

Saabir Kapoor joins Sutherland’s Washington, D.C. office from KPMG LLP, where he was a senior associate in state and local tax. Mr. Kapoor represented clients in state tax controversy matters and consulted clients regarding the state and local tax consequences of transactions and financial statement issues associated with state taxation. He has an LL.M. in Taxation, with honors, from Golden Gate University and a J.D. from the University of California Hastings College of the Law.

Sutherland Asbill & Brennan is a law firm with global reach known for solving challenging business problems and resolving sophisticated legal issues for many of the world’s largest companies. Founded in 1924, the firm handles matters throughout the United States and worldwide. Seven major practice areas—corporate, energy and environmental, financial services, intellectual property, litigation, real estate and tax—provide the framework for an extensive range of focus areas, allowing Sutherland attorneys to serve a diverse client base that ranges from small and medium-sized start-up businesses to a significant number of Fortune 100 companies. For more information, please visit

Sutherland’s SALT practice is one of the premier state and local tax law practices in the country, with 29 lawyers representing more than 25 of the Fortune 100 and numerous other clients that are recognized leaders in their respective sectors. We advise clients on the full spectrum of state and local tax planning, compliance, litigation and legislation matters. Sutherland’s SALT attorneys are particularly attuned to taxation issues in the digital economy, and we consult and advise on best practices and tax positions, advocating on behalf of clients regarding legislation impacting their businesses and vigorously defending our clients’ tax positions and best interests in litigation when necessary.

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