Annette Nellen, CPA, Esq., is a professor in and director of San Jose State University's graduate tax program (MST), teaching courses in tax research, accounting methods, individual tax, property transactions, employment tax, ethics, and tax policy. Annette is active in the tax sections of the AICPA (immediate past chair of the Tax Executive Committee), ABA, and California Lawyers Association. She authors Bloomberg BNA Tax Portfolio #533 Amortization of Intangibles and the State Tax Notes Moving Forward? column, and is co-author/co-editor of four tax textbooks from Cengage. Annette is a frequent speaker on tax developments, new economy tax matters, tax reform, and tax policy. She has testified several times before various legislative committees and tax reform commissions on tax policy and reform. Annette runs the 21st Century Taxation website and blog www.21stcenturytaxation.com.