Margo VanHeusden serves as President of Comstock & Holt, Inc., where she has spent several years leading the firm through one of the most volatile eras in trade history. As the fourth generation of family management, Margo blends a deep respect for the company’s 160-year legacy with a relentless drive for modernization.

In an environment defined by unpredictable tariff fluctuations and shifting global policies, Margo has repositioned duty drawback from a simple refund process to a strategic necessity for cost mitigation. A licensed Customs Broker since 2014, she specializes in the high-level data analysis required to uncover hidden recovery opportunities in increasingly complex supply chains.

Recognizing that human expertise must be augmented by technology to maintain a competitive edge, Margo is currently spearheading the development of Comstock & Holt’s proprietary AI platform. This in-house system is engineered to accelerate data discovery and precision while preserving the rigorous regulatory judgment that defines the firm.

Margo continues to lead the company’s client education initiatives, firmly believing that transparency and claimant understanding are the keys to the most efficient programs. She holds a B.S. in Business Administration from Susquehanna University and brings an additional layer of strategic commercial experience from her years in Global Marketing for a Fortune 100 insurance broker.

David Corn is Executive Vice President of Comstock & Holt, Inc. starting his drawback career in 2011.

David is recognized for his deep technical and theoretical knowledge of drawback, frequently speaking on drawback in venues across the country each year.  He recently concluded his term as co-chair of the Commercial Customs Operations Advisory Committee in January 2026, serving 4 years on COAC with 20 members of the trade community.

Mr. Corn serves as co-lead for the trade in the Trade Support Network’s Drawback Working group, leading efforts to build and transform the duty drawback program through changes to policy, business rules, regulations, and statute where possible.  David serves as co-chair for AAEI’s Drawback and Duty Deferral Committee, as the vice chair for the NCBFAA’s Drawback Subcommittee, and as co-chair of the Legislative Committee for the NCBFAA.

David actively discusses drawback with congressional representatives from NJ and NY, and the U.S. Trade Representative’s office.

David has a Bachelor of Science degree from The Ohio State University in Consumer Affairs and is both a Licensed Customs Broker and Certified Customs Specialist.

Michael Kerlen is a Vice President of Comstock & Holt, Inc. He joined the firm in 1988 and became a Licensed Customs Broker in 1991. Michael has developed and managed complex drawback programs for clients in various industries including transportation, apparel and footwear, jewelry, alcoholic beverages, chemicals and petroleum. He has taught drawback and compliance courses for our client seminar series each year and for outside organizations such as the World Academy. He has made presentations at various trade associations and individual companies. Michael has published a number of articles on duty drawback and has been the company’s representative at AAEI, American Petroleum Institute, and other organizations’ conferences devoted to improving trade programs and expanding duty drawback. His engineering and business background serves him well in this interesting and unique business.