Valerie L. Pfeiffer is Managing Principal & Founder of The Tax Coefficient LLC a specialized state tax consulting and services firm supporting the equipment lease and finance industry. Prior to this, she held the position of Vice President – Tax Services at CIT Group. Her 35 years of tax and leasing experience covers international, federal, state and local corporate tax. With a forte' in sales and use tax, in 1985, Pfeiffer received a professional designation as "CMI" from the Institute of Professionals in Taxation (“IPT”) and served as instructor for several years at the Institute's annual sales tax school. She has spoken on the subject of advance recycling fees, sales and property tax at several tax and leasing conferences and served as technical advisor for the chapter on sales, use and property tax in the book Business Leasing for Dummies. As member and current chair of the Equipment Leasing and Finance Association's (“ELFA”) State Government Relations Committee, Pfeiffer has worked with state government and other industry members on numerous matters of taxation affecting our industry for nearly 25 years. In 2005, she received ELFA’s Distinguished Service Award in recognition of her outstanding leadership and contributions to the association and industry.

Sheryl Flynn is President of Tax Lease Consultants, LLC where she specializes in sales, use, and property tax solutions for motor vehicle lessors. She was formerly with DaimlerChrysler Financial Services where she was the Senior Manager of Sales and Use Taxes for DaimlerChrysler Services Americas LLC, in Farmington Hills, MI. Flynn was responsible for overseeing all sales and use tax activities, including compliance, audits and appeals for the North American Automotive finance activities of DaimlerChrysler. Prior to this, she was a Tax Specialist at General Motors Corporation, in Detroit where she was responsible for sales tax compliance for General Motors Corporation as well as General Motors Acceptance Corporation. Flynn has over twenty-five years of tax experience related specifically to leased motor vehicles. She earned her undergraduate degree from the University of Michigan and a Masters of Science in Taxation from Walsh College of Accountancy and Business Administration. She is an active participant in the Streamlined Sales Tax Project (SSTP), the Association of Consumer Vehicle Lessors (ACVL), and is a frequent speaker at Equipment Lease and Finance Administration (ELFA) events