Taxing Your Bottom Line

As Chief Government Affairs Officer for the New Jersey Business & Industry Association Christopher focuses on taxation, budget, economic development and workforce development. NJBIA is the largest and most impactful business association in the nation.

Prior to his current job, Emigholz worked in state government for a decade. He was the Budget Director for the State Senate Republican Office for 8 years overseeing economic, fiscal and education policy, and he also directed education policy and legislative affairs in the New Jersey Department of Education prior to that. This is his second stint at NJBIA having served for years as their workforce development and education lobbyist earlier in his career. He was also a teacher through the Teach For America program in a high school in Atlanta, Georgia, and a community liaison/volunteer coordinator for an elementary school in Baltimore City through the AmeriCorps-VISTA program.

Emigholz has a Master of Public Policy degree from Rutgers’ Bloustein School and a Bachelor of Arts degree from Johns Hopkins University. He currently lives in Robbinsville, NJ with his wife and 3 children, where he is active in the community including coaching youth sports and serving on the school board to which he was elected.

Elizabeth Maher Muoio was officially sworn in as State Treasurer on April 17, 2018 after being confirmed by the State Senate. She had been serving as Acting State Treasurer since Gov. Murphy assumed office on January 16, 2018.    

Prior to joining the administration of Gov. Murphy, she had served as a member of the New Jersey General Assembly, representing the 15th Legislative District in Mercer and Hunterdon counties since February of 2015.   

During her time in the General Assembly, Ms. Muoio served on the Assembly Budget, Judiciary, and Commerce and Economic Development committees where her signature legislative initiatives focused on improving access for women’s healthcare, closing the gender pay equity gap, protecting the environment, reducing exposure to hazardous lead, improving prison re-entry services, increasing literacy rates, fighting against concentrated poverty and expanding economic opportunities for all New Jerseyans.   

As a result of her legislative efforts, she was honored for her work in the Assembly by the Sierra Club of NJ, the Trenton Chapter of the NAACP, the New Jersey Association of the Deaf, Inc., the Constitutional Officers Association of New Jersey (COANJ), the National Congress of Black Women – Trenton/Mercer Chapter, and the Trenton Public School system for her efforts to help improve literacy. 

Ms. Muoio also served as Director of the Mercer County Office of Economic Development and Sustainability from 2008 to January 2018. 

Prior to assuming that position, she served as a member of the Mercer County Board of Chosen Freeholders from 2000-2008, serving as Chair in 2004 and Vice Chair in 2003 and 2008.  While Chair, she worked with the County Executive to enact one of the first countywide anti-pay-to-play ordinances in the nation and led the effort to ensure that the building of the new $81 million dollar Mercer County Courthouse was constructed to Leadership in Energy and Environmental Design (LEED) standards. 

 She began her career as an elected official serving as a member of the Pennington Borough Council from 1997 to 2002. 

Throughout the years, she has been involved in a number of community-based organizations, serving as a Troop Leader for the Girl Scouts of Delaware Valley, coaching youth basketball for the Hopewell Valley YMCA and the Hopewell Hoops Basketball League, and serving as a member of the Princeton Regional Chamber of Commerce Board of Directors, the Pennington Public Library Board of Trustees, the ARC of Mercer Board of Trustees, and the League of Women Voters. 

An attorney, Ms. Muoio received her JD from Georgetown University in Washington, DC, and her BA from Wesleyan University in Middletown, CT.  She lives with her family in Pennington, NJ. 

Aaron Binder was officially sworn in as Deputy State Treasurer on December 1, 2022.

Prior to joining the Administration of Governor Phil Murphy, he worked in the New Jersey Assembly Majority Office (AMO), where he served as part of the leadership team, most recently as the Deputy Executive Director. During his 16-year tenure with the AMO, he served as the Budget Director and as the lead aide for the Assembly Budget Committee. Mr. Binder oversaw key policy issues, including public employee pension and benefits, taxation, banking and insurance, transportation, and health care.

In his role as Deputy Treasurer, Mr. Binder plays a fundamental role in managing the State budget. Additionally, he oversees the Department of Treasury Office of Management and Budget, the Office of Revenue and Economic Analysis, and the Division of Taxation. Mr. Binder also serves as the Treasurer’s designee on several boards, commissions, and authorities such as the Urban Enterprise Zone Authority, Economic Development Authority, Capital Budgeting and Planning Commission, Public Broadcasting Authority, and the State House Commission.

Prior to joining the AMO, Mr. Binder spent six years as the Chief Financial Officer for Congreso De Latinos Unidos. Additionally, he served in several financial roles for Amtrak and the City of Philadelphia.

Mr. Binder holds a Master of Government Administration from the University of Pennsylvania’s Fels Institute of Government and a Bachelor of Economics from Brandeis University.

Mary Baker is the CEO of Baker Tax & Accounting Services, LLC ,  devoted to educating people and business on how to get their finances in order to achieve their financial goals.

She has over 40 years in the financial industry, coaching individuals and business owners on how to reach their financial goals.
She has mentor people to turn their “passion into wealth” and has helped her clients start their own successful businesses.
Mary has delivers financial literacy presentations at non- profit organizations, for profit organizations, hospitals and universities. Mary is the go to person to reach your financial goals in life, whether they are large or small.

Rich is Co-Chair of Stevens & Lee’s State and Local Tax group. He concentrates his practice in state and local taxes, where he focuses on controversy and planning.

Prior to joining Stevens & Lee, Rich worked as a tax attorney in the Office of Chief Counsel for the Commonwealth of Pennsylvania, where he assisted the Department of Revenue with tax policy and legislative changes. He represented the Department of Revenue in tax disputes with taxpayers. He advised the Department of Revenue on the taxation of intangible holding companies and drafted the Department’s information notice on the disallowance of intercompany expenses. Rich was the lead attorney in RB Alden Corp. v. Commonwealth, No. 73 F.R. 2011 (Pa. Commw. June 15, 2016).

He is a former CPA, and prior to law school, worked for several large accounting firms.

Mike has been with the Division since 2003. He started his career as a Customer Service Call Center agent before moving to the Trenton Regional Information Center where he provided direct assistance to the public.

He has been with Taxation University since 2013. His customer service background has given him a well-rounded knowledge in all tax types. He recently took a primary role in representing the Division at our Small Business Workshops where he conducts presentations on New Jersey Income and Business Taxes.

Audrey Lane is a municipal and state government policy and strategic messaging professional for Garden State Initiative currently spearheading a research and education campaign on Corporate Tax Reform in New Jersey.  She served as a Councilmember in her hometown of Mountain Lakes, NJ and in this capacity was a member of the Financial Advisory Committee, Planning and Zoning Boards, Environmental Commission, Community Development, Woodlands Committee and Affordable Housing Advisory Committee.  Lane has worked on various policy issues with grassroots organizations, legislators, and organizations at the local and state level.

Lane previously held the role of Executive Director for Jersey1st where she developed education and awareness campaigns for New Jersey families and businesses focused on issues including education, overregulation, and community safety.  Lane worked directly with state legislators to positively impact the lives of people with disabilities in New Jersey as the state emerged from the pandemic shutdowns.  She also served as the Communications Director and Campaign Manager on a Congressional campaign and local council campaigns throughout the state and previously owned a small retail business.  She was named as a “2022 Right Women to Watch” by Save Jersey Media and was selected as member to American Enterprise Institute Leadership Network in 2021.

Lane graduated from Johns Hopkins University where she was a student athlete and a recipient of the Louis Azrael Fellowship in Communications.  She also volunteers her time as the Morris County Director for the Pajama Program. She currently lives in Mountain Lakes, NJ with her husband and has three children who attend colleges and universities on the east coast.

Mike is a Senior Manager in Indirect Tax group of EY, where he has practiced since 2010. He is a licensed attorney in New Jersey and New York, having received his JD from the University of Southern California Law School. 

 Mike’s practice is focused on state taxation generally, with an emphasis on New Jersey taxation.  Mike’s practice includes: 

•  Advising on general state and local income, franchise, sales and use, property and employment tax matters 
• Advising on business restructurings, acquisitions and dispositions 
• Defending companies and individuals on audit and at administrative appeals in various states 
• Advising on state tax compliance and financial reporting  
• Working with the New Jersey Division of Taxation and industry organizations on various policy matters 

Mike advises clients in a variety of sectors, with a focus on manufacturing, retail and consumer products, life sciences, banking, insurance and capital markets, technology, media and entertainment and professional services. 

David is the Co-Chair of Stevens & Lee’s State and Local Tax Group. He focuses on representing clients in complex state tax controversies during audits, before administrative boards and in courts across the country. David also provides sophisticated multistate tax advice to his clients regarding their business operations, assists with navigating the state tax implications of corporate mergers and acquisitions and consults with clients and their lobbyists on pending state tax legislation and regulations.

With nearly 30 years of experience in state tax, David brings to his clients an extensive knowledge of state tax law, strong relationships with state revenue departments, a track record of successfully litigating state tax cases and a deep understanding of procedural and strategic aspects of handling complex state tax audits and appeals. David has extensive experience in all areas of state taxation including state corporate income, sales and use, personal income, utility, insurance company and realty transfer taxes. He also advises clients on tax incentives, unclaimed property and unemployment compensation issues. David has handled audits, administrative appeals and litigation across the country and in states including New Jersey, New York, Pennsylvania, Massachusetts, Connecticut, Maryland, Delaware, New Hampshire and Rhode Island.

David is a frequent national speaker on multistate tax topics for many organizations, including the Council on State Taxation, the New York University Institute on State and Local Taxation, the Institute of Professionals in Taxation, the Tax Executives Institute, the Practicing Law Institute, the Georgetown Advanced State and Local Tax Institute, the Wall Street Tax Association – State and Local Tax Committee, the Pennsylvania Bar Institute, the New Jersey State Bar Association, the New Jersey Society of Certified Public Accountants and the New York State Society of Certified Public Accountants.

David is a member of the American Bar Association’s State and Local Tax Committee, a member of the advisory board for the New York University Institute on State and Local Taxation, a founding committee member for the Institute for Professionals in Taxation’s Income Tax Schools and has served as a member of New Jersey’s Corporation Business Tax Study Committee. He also is a member of the New Jersey Chamber of Commerce’s and New Jersey Business and Industry Association’s Joint State Tax Committee and frequently contributes to those organization’s legislative and regulatory efforts.

Additionally, David has published state tax articles in State Tax Notes, the American Bar Association’s The State and Local Tax Lawyer and Commerce Clearing House’s State Tax Review and he is frequently contacted by news organizations to comment on emerging state tax issues.