Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San Jose State University's graduate tax program (MST). Annette is active in the tax sections of the AICPA (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 runs the 21st Century Taxation website and blog (www.21stcenturytaxation.com).