Advisory Board

The Structure P.C. Advisory Board offers strategic guidance to the firm’s leadership. While not engaged in delivering services on behalf of the company, these distinguished professionals support its growth through their valuable insights and experience.

Jaap Tonckens

Jaap serves as the Chair of the Board of Directors of SGS Holdings, a UK shopping center owner and operator, and as a director of citizenM hotels, a fully integrated owner-operator lifestyle hospitality brand, VIA Outlets, a European outlet owner and operator, and Landal, a KKR portfolio company, the largest exclusive holiday park rental organization in the Netherlands and a global leader in the management, administration and rental of holiday parks. Mr. Tonckens also serves as a senior advisor to Value Retail, an off-price luxury shopping destination. Value Retail recently opened Belmont Park Village, its first luxury outlet village in North America. Lastly, Mr. Tonckens currently provides consulting and advisory services to select U.S. clients. Until his retirement in 2021, Mr. Tonckens served as Group CFO and CIO of Unibail-Rodamco-Westfield S.E. from 2012, after joining the firm as General Counsel in 2009. Mr. Tonckens was an investment banker at Morgan Stanley for 14 years until 2008. Mr. Tonckens began his career in 1988 as an attorney with Shearman & Sterling in New York and Paris. Mr. Tonckens holds law degrees from Emory University School of Law and Leyden University in the Netherlands. Mr. Tonckens currently is a Trustee of ICSC and the Do Good USA Foundation and previously served as a Global Trustee of ULI from 2016 until 2019.

John Rayis

John is currently a Senior Strategic Advisor for Lockton’s Tax Insurance Practice, as well as an Adjunct Professor of Law at Stetson University College of Law​. John joined Lockton following a distinguished 25+ year career as a tax partner at the global law firm of Skadden, Arps, Slate, Meagher & Flom LLP. John has repeatedly been selected for inclusion in Chambers Global: The World’s Leading Lawyers for Business in the “Capital Markets: REITs” category, in Chambers USA, America’s Leading Lawyers for Business as one of America's leading REIT tax lawyers, and in The Best Lawyers in America.​ John has also served as a Director on the board of both Apartment Income and Management Company (NYSE:AIV) and Apartment Income REIT Corp. (NYSE:AIRC).

Mark Harrison

Mark recently retired after having spent nearly four decades as a Senior Tax Partner with KPMG LLP in the firm’s financial services industry practice. His client base was comprised of numerous depository institutions and other types of financial intermediaries including private equity, real estate, and venture capital funds. Over the course of his career, he specialized in providing consultations in the contexts of mergers and acquisitions, complex financial transactions and instruments, tax credit investment structures and accounting for federal and state income taxes.  Mr. Harrison is a respected educator, having served as a clinical professor in the Graduate Taxation program at the University of Southern California and is a contributing author of Taxation of Financial Institutions, Second Edition (LexisNexis, 2018). He is a Certified Public Accountant licensed to practice in California and New York and following his retirement was appointed to serve on the board of directors of Farmers and Merchants Bank of Long Beach.  Mr. Harrison is an active community leader, serving on the board of the South Bay Classical Academy, and previously on the boards of Big Brothers Big Sisters of the East Bay and the YMCA of Metropolitan Los Angeles. He holds a master’s degree in Taxation from Golden Gate University and a bachelor’s degree in Business Administration from the University of California, Berkeley.