Katz, Sapper & Miller has made several promotions. Erin Eberly (pictured), Jamie Ellis (pictured) and Josh Malarsky have been promoted to partner. Eberly is a member of the firm’s Business Advisory Group and co-chairs the firm’s Technology Industry Services Group. She has experience in tax planning, tax compliance, financial statement analysis, forecasts and projections, and merger and acquisition transactions. She specializes in planning and structuring related to taxation for partnerships and LLCs. Ellis is the firm’s chief operating officer. With more than 20 years of experience in managing professional services firms, he oversees the finance, human resources, information technology, marketing, facilities and general operational functions of the firm. Ellis is a certified public accountant in the state of Indiana. Malarsky is a member of the firm’s Real Estate and Aviation Services Groups. He has advised on numerous transactions, including sales and purchases of retail, commercial, and residential real estate developments, historic and new markets tax credit projects, and real estate investment trust structure and compliance. Also, the firm named Jim Nestor principal. He serves as chief human resources officer. With 23 years of experience in the human resources field, Nestor heads up all human resource efforts for the firm, including HR strategy, recruiting, utilization, wellness, benefits, performance management and training.