Atlanta-based IPA 100 firm Smith + Howard (FY24 net revenue of $74.2 million) announced the launch of two new tax practices: Site Selection + Incentives (SSI) and State and Local Income Tax Consulting (SALT). The practices are led by industry veterans Shelly Carmichael and Brandee A. Tilman, respectively, further strengthening the firm’s strategic advisory capabilities for growing businesses.
“These launches mark a pivotal step in the continued evolution of our tax services,” said Marc Azar, national tax practice leader and partner at Smith + Howard. “Shelly’s background in economic development and site strategy gives her unique insight into location-based tax planning and incentives. Brandee brings technical depth in state and local income tax with the ability to guide clients through complex, multi-state challenges. Together, their leadership enhances our ability to deliver smart, high-impact solutions in two of the most vital areas of tax strategy today.”
Carmichael leads the firm’s Site Selection + Incentives (SSI) practice, advising clients on location strategy, incentives negotiation and project implementation for new, expanding or relocating operations. With over 20 years of business experience, she brings a data-driven, ROI-focused approach to site selection and tax incentive capture.
The SSI practice provides services including industrial site search and evaluation, labor market analysis, market entry studies, project impact analysis, incentive negotiation and support for site expansions, relocations and supply-chain optimization.
“Location strategy isn’t just about geography, it’s about strategic, data-driven decisions that drive long-term growth,” said Carmichael. “By combining operational insights with targeted incentive strategies, we help clients make smarter, faster decisions with measurable results.”
Tilman, a seasoned tax attorney with over 25 years of experience, heads the firm’s newly formed SALT Consulting practice, providing clients with guidance on income and franchise tax, nexus and sourcing, M&A tax implications and high-stakes refund claims. This practice serves public and private companies, high-net-worth individuals and professional service firms. It also offers SALT Desk Services to support accounting firms needing specialized, on-demand expertise.
“SALT is one of the most dynamic areas of tax law, and the pace of state tax changes makes it incredibly complex for taxpayers to manage,” said Tilman. “My goal is to build a practice that gives clients both technical clarity and strategic foresight—whether managing compliance risk, planning for growth, or recovering overlooked savings.”
