Bailey Roese, Esq., ACI, is a partner with Dentons Bingham Greenebaum LLP. Bailey represents taxpayers in federal, state, and local tax controversies and advises taxpayers with respect to planning and compliance. She regularly advocates for captive taxpayers before the IRS and the United States Tax Court and advises captives on captive taxation, including providing tax opinions.

Bailey was selected as the Captive Review US Captive Service Provider of the Year Award for 2024, as well as included on the Captive Review Power 50 List in 2024. Bailey was also named to Captive International’s Forty Under 40 list for 2023 and 2025 and to the publication’s Influential Woman list in 2025, a 2023 Best Lawyers “One to Watch”, and a Kentucky Super Lawyers® Rising Star in Tax Law from 2018-2024.  Bailey has been published in Captive Review and is a frequent speaker on captive taxation. She has presented at the Vermont Captive Insurance Association Annual Conference, the World Captive Forum, the Cayman Captive Forum, and the Captive Insurance Companies Association (“CICA”) International Conference, among others. Bailey is the chair of the CICA NEXTGen committee.

‍

Allan Autry, CPA, is a Tax Partner with Johnson Lambert LLP, a multi-office, niche-focused firm that provides audit, tax, and consulting services to insurance entities as well as nonprofit organizations and employee benefit plans. 

Allan has over 15 years of experience of providing tax and consulting services to the insurance industry, with a focus on alternative risk entities, especially captive insurance companies. He has assisted clients with a myriad of tax issues over the years, including special calculations, tax planning, corporate reorganizations, and mergers and acquisitions. His experience with both domestic and offshore captive insurance companies, as well as their owners, insureds, and sponsors, make him a valued tax partner to Johnson Lambert’s captive clients. Allan was selected to the forty under 40 by Captive International. Allan received his Bachelors in Business Administration (Accounting concentration), Magna Cum Laude, from Catawba College and Masters of Accounting, Magna Cum Laude, from North Carolina State University.

‍