Larry Abowitz Ernst & Young LLP Larry Abowitz is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice. Larry has focused on serving health care, higher education, private foundations and other tax-exempt organizations for over 30 years. He represents and advises many of the firm’s larger health system, social service organization, college and university, and private foundation clients. Larry conducts and coordinates many Ernst & Young-sponsored meetings and conference calls on current developments and technical issues in his fields of concentration. He has spoken at meetings and conferences sponsored by organizations such as the American Institute of Certified Public Accountants, Healthcare Financial Management Association, National Association of College and University Business Officers (NACUBO), The Association of the Bar of the City of New York, New York State Society of Certified Public Accountants, Pennsylvania Institute of Certified Public Accountants, Eastern Association of College and University Business Officers, and Association for Hospital Medical Education. Larry is a Certified Public Accountant licensed in the states of New York, New Jersey and Pennsylvania. He is a member of the American Institute of Certified Public Accountants, where he has served on the Exempt Organizations Tax Resource Panel. He is also a member of the American Bar Association and the New York State Society of Certified Public Accountants. Larry received a BA in Political Science from Stony Brook University (State University of New York), a JD from New York University School of Law, an MBA from New York University Leonard N. Stern School of Business, and an LLM in Taxation from New York University School of Law. Kara Adams Ernst & Young LLP Kara Adams is an Executive Director in Ernst & Young LLP’s National Exempt Organization Tax Services practice. Kara has over 20 years of experience in advising tax-exempt health care clients on a variety of issues, including maintaining tax-exempt status, joint ventures, for-profit subsidiaries, unrelated business income, private inurement/benefit and intermediate sanctions, executive compensation and employee benefits, fundraising issues, state and local taxes, and preparation of federal and state tax returns. Kara received her BS in Accounting from Indiana University. She is a Certified Public Accountant licensed in the states of California and Ohio. Kara is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Barbara M. Angus Ernst & Young LLP Barbara Angus is Ernst & Young LLP's leader of Strategic International Tax Policy Services. Based in Washington, DC, and a member of the National Tax Department, she advises clients on international tax policy and international tax planning. Barbara previously served as the International Tax Counsel for the Office of Tax Policy, United States Department of the Treasury from 2001 to 2005. In that position, she served as the federal government’s principal legal advisor on all aspects of international tax policy, including development of legislation,

promulgation of regulations and administrative guidance, negotiation of tax treaties, and representation of the United States in the Organisation for Economic Co-operation and Development. Previously, Barbara was the Business Tax Counsel for the Congressional Joint Committee on Taxation, with primary responsibility for all international aspects of tax legislation and analysis of tax treaties considered by the Senate. Barbara also has extensive private sector experience, including forming and operating a consulting firm that developed legislative and regulatory solutions for multinational clients across the spectrum of tax issues. She was a national partner in the Federal Tax Policy Group at another Big Four firm and was a partner with a major law firm in Chicago. Barbara received an AB (Mathematics and Economics), magna cum laude and Phi Beta Kappa, from Dartmouth College. She received a JD, cum laude, from Harvard Law School and an MBA (Finance and Accounting), with high honors, from the University of Chicago Graduate School of Business. Barbara has been a member of the adjunct faculty in the LLM program at Georgetown University Law Center, teaching the course on tax treaties. Charlie Baker Ernst & Young LLP Charlie Baker has more than 20 years of executive coaching experience with a broad variety of retail, higher education and energy clients. He holds a BS degree in Education and a master’s degree in Theology. His informal training consists of life experiences, from coaching at the university level, being CEO of several nonprofit organizations and helping others to be the best they can be. This led him into the executive coaching profession. Charlie has been with Ernst & Young LLP for 15 years, and in 2010 he was a recipient of the Chairman’s Values Award. Candice Bartle Ernst & Young LLP Candice Bartle is a senior manager in Ernst & Young LLP’s Indirect Tax practice. She is currently based in the Dallas office, and has over 11 years of experience in state and local tax matters. She serves as the EY Southwest Region representative for two National Sales/Use Tax Committees, the National Sales & Use Tax Idea Generation Steering Committee, responsible for knowledge sharing and idea generation for the Sales & Use Tax practice, and the National Sales & Use Tax Restructuring Committee, responsible for going to market from a regional perspective on sales/use tax restructuring opportunities. Prior to her relocation back to Dallas in 2013, she was the Sales Tax and Excise Tax Market Leader for the Phoenix and Denver markets. In 2012, she contributed, as a subject-matter resource, to the Arizona Governor’s Transaction Privilege Tax Simplification Task Force Working Committee on Standardization of State and Local Tax Treatment and Practices. Candice practices in sales/use tax and excise tax issues, with a focus on the Arizona, Colorado, New Mexico, Nevada and Texas markets. She has experience serving nonprofit clients with multistate operations in a variety of state and local tax topics. She is a Certified Public Accountant licensed in Texas, and a Certified Member of the Institute for Professionals in Taxation (CMI) for Sales Tax. Candice graduated from the University of Texas with a bachelor’s degree in Business Administration and a Master of Professional Accounting in Taxation.

Diane Bean Ernst & Young LLP Diane Bean is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice. She advises clients on the tax compliance reporting requirements of US Federal Form 990 and related state reporting requirements. Diane’s responsibilities include assisting clients and Ernst & Young LLP personnel with the preparation of those returns and related tax advisory services. She serves primarily large health care systems in the Ohio Valley area. Diane has led numerous instructional courses covering the Form 990, including specific topics such as preparing group returns and addressing Internal Revenue Service notices, as well as dealing with reportable transactions. Diane has more than 24 years of experience in public accounting and two years of experience as a controller of a start-up software company. In addition, she is the Chair of the Ernst & Young LLP Professional Women's Network in thee Columbus office; the President of the Board of Deacons for Liberty Presbyterian Church in Powell, Ohio; and the Co-Chair of the Culinary Series for the Franklin Park Conservatory Women’s Board. Diane received a BS in Accountancy from Miami University. She is a Certified Public Accountant licensed in the state of Ohio. Diane is a member of the Ohio Society of CPAs and the American Institute of Certified Public Accountants. Christopher Boggs Ernst & Young LLP Chris Boggs is a member of Ernst & Young LLP’s National Exempt Organization Tax Services practice, where he concentrates on the compliance reporting requirements of federal Form 990, related state reporting and other consultative matters for tax-exempt entities. His responsibilities include assisting clients in the preparation of returns and the management of Ernst & Young LLP staff in preparing Form 990 and related returns. He serves primarily large health care systems in the metro New York area. Chris has led instructional courses covering the new Form 990, and specific topics such as Schedule H and Schedule R. He is also actively involved in the development of the group’s technology tools, including EY990online and a forthcoming EY Alternative Investment Organizer application. Chris has more than 25 years of experience in public accounting. His experience includes not-for-profit audit, accounting and taxation reporting. Before joining Ernst & Young LLP in 2000, Chris worked for a regional public accounting firm, concentrating in audits of tax-exempt organizations. Chris became a Certified Public Accountant in 1992 and has a BS in Accountancy from Miami University. He is a member of the Indiana Society of Certified Public Accountants and the American Institute of Certified Public Accountants.

Ann Bradshaw Ernst & Young LLP Ann Bradshaw is an Indirect Tax partner with Ernst & Young LLP, based in Houston, Texas, with more than 30 years of experience in federal, state and indirect taxation. She serves clients in a variety of industries, including public and private companies in the health care, energy, manufacturing, technology, transportation, wholesale and financial services sectors. Ann’s responsibilities involve advising clients on compliance and reporting aspects of the Affordable Care Act (ACA), in addition to income and franchise tax advisory services, including multistate corporate merger and acquisition structuring, state filing and refund reviews, state tax implications of business reorganization, and state tax due diligence reviews. Ann regularly represents clients in multistate tax controversies and consults on a variety of other multistate tax matters involving transaction and indirect taxes. In recent years, her focus has been on ACA compliance and reporting services, from rapid assessment to full program implementation. Ann serves as the Southwest Region Leader for Ernst & Young LLP’s ACA client services team and also serves as the ACA Health Care Sector National Co-leader. In addition to serving in the ACA leadership roles, Ann is the engagement leader for multiple Fortune 100 and health care ACA COMPASS engagements. These companies represent over 1.5 million of employee covered lives. Ann is former chair of Ernst &Young LLP’s Indirect Tax Technical Review Committee, an elected member of the National Tax Partner Forum and is a frequent speaker for taxpayer organizations, educational institutions and EY conferences including: Council on State Taxation, Tax Executives Institute, Texas Society of Certified Public Accountants and Texas area Chambers of Commerce. Andy Brown Ernst & Young LLP Andy Brown has over nine years of experience with the firm and is currently a member of Ernst & Young LLP’s New York International Tax Services practice. Prior to relocating to New York in June 2010, Andy spent more than four years in the Atlanta, Georgia, office. Andy advises clients on restructurings, supply chain, repatriation, intangible property (IP) planning, financing structures and tax credit planning; in particular, specializing in the life sciences industry. He teams with foreign income tax professionals to provide a broad global view on tax planning and reporting. Prior to joining the International Tax Services group, Andy spent the majority of his time assisting clients with the preparation of tax provisions. Andy is a frequent speaker at client conferences. Andy earned a BS degree in Accounting as well as a Master in Accounting from the University of Georgia. He is a Certified Public Accountant in Georgia and New York and a member of the American Institute of Certified Public Accountants.

Sarah Churton Ernst & Young LLP Sarah Churton is based in London and leads the Life Sciences team within EY UK’s International Tax Services practice. Sarah has recently returned to the UK following a 30-month assignment at Ernst & Young LLP’s Global Tax Desks in New York. Sarah has been providing tax advice to multinational companies for 17 years and has significant experience advising pharma and biotech clients on the tax aspects of structuring investments into the UK, including tax-efficient financing, supply chain and IP centralization, diverted profits tax, permanent establishment and withholding tax management, and cash repatriation. Sarah has technical knowledge of IP-related UK tax issues in the life sciences space and has worked on a number of the largest recent pharma deals, providing input on the IP-related tax issues that are unique to the pharma industry. Sarah’s client base ranges from large pharmaceutical groups to smaller biotech and specialty pharma companies that are pre-launch. She has published articles in several tax journals and is a regular speaker at tax seminars and conferences. Sarah is a Chartered Accountant and has a master’s degree in Mathematics from Oxford University. John M. (Chip) Clark III Ernst & Young LLP Chip Clark is a partner who leads the health care services sector of Ernst & Young LLP’s North American Transaction Advisory Services diligence practice. He joined the firm in 2002 and has more than 18 years of experience, all in the health care industry. Prior to joining the Transaction Advisory Service practice, Chip served the health care audit and transaction advisory services practices of Ernst & Young LLP and Arthur Andersen. Chip also spent one year on the staff of the Financial Accounting Standards Board. Chip serves corporate entities and private equity funds in connection with health care transactions. Chip has transaction experience in many sectors of the health care services industry, including: hospitals, ambulatory surgery centers and urgent care clinics, long-term care facilities (including skilled nursing facilities and long-term acute care hospitals), behavioral health care, home health and hospice, physician practices and related staffing and management organizations, physical therapy, radiation oncology, renal/dialysis clinics, patient transport/ambulance, pharmacies (including retail, institutional and specialty), pharmacy benefits management, health care payors (including commercial managed care), and Medicare Advantage and Medicare Part D plans. Chip received a BS in Business Administration and a Master of Accountancy from the University of Tennessee. He is a member of the University of Tennessee Accounting Advisory Board, American Institute of Certified Public Accountants, Tennessee Society of CPAs, Nashville Health Care Council and Nashville Leadership Health Care.

Stephen Clarke Ernst & Young LLP Stephen Clarke is an executive director in Ernst & Young LLP’s Exempt Organization (EO) Tax Services practice. He works with clients nationally on Form 990 reporting and compliance, as well as tax advisory support in various areas, such as compliance with the Affordable Care Act requirements for tax-exempt hospitals, group ruling issues, exemption applications, unrelated business income and private letter rulings. Prior to joining the firm in 2014, he served as a project manager, guidance group manager and tax law specialist with the IRS Exempt Organizations division, and managed the IRS redesign and revision of Form 990. He specialized in health care, hospitals, group rulings, unrelated business income, Form 990 and related filing obligations, and other tax-exempt organizations and issues. Prior to joining the IRS, he served as an attorney at a law firm in northern Virginia, where he specialized in tax-exempt organization law, communications law, and trusts and estates. He earned his BA from Wheaton College and his JD. from the College of William & Mary School of Law. He is a member of the Virginia Bar. Lee Cleland Ernst & Young LLP Lee Cleland is a tax partner in EY's International Tax Services Group. Lee advises clients on international tax matters, including internal reorganizations and merger integrations. He has led project teams on three Fortune 25 integrations and many more Fortune 1000 reorganizations, including a significant international spin-off transaction. Lee also advises clients on the structuring of numerous international joint ventures and the use of hybrid entities. The International Tax Review has acknowledged Lee as a leading advisor in international restructurings. Lee received a BS in Accounting from Wayne State University and an MST from Walsh College. He is a certified public accountant licensed in the state of Texas and a member of the American Institute of Certified Public Accountants. Lee is a regular speaker at Ernst & Young LLP seminars on international tax issues. He also speaks on international tax at programs sponsored by Tax Executives Institute and the International Fiscal Association. Mitchell H. Cohen Ernst & Young LLP Mitch Cohen leads Ernst & Young LLP’s Global Life Sciences Tax practice. In this capacity, he has worked with many of the firm’s largest pharmaceutical, biotechnology and medical device clients, and currently serves as tax coordinating partner for several of the firm’s high-profile global clients. Mitch has significant experience in transaction integration, including the world’s largest pharmaceutical merger. He has extensive subject matter knowledge in the areas of corporate and partnership taxation, tax processes and systems, accounting methods and research tax credits. His experience includes joint venture planning, leasing, debt restructuring, financial instruments and amortization of intangible assets. Mitch received a BS in Accounting from Syracuse University and a JD from The State University of New York’s University of Buffalo Law School.

Edward (Ned) Connelly Ernst & Young LLP Ned Connelly is the leader of Ernst & Young LLP’s Northeast Tax Controversy and Risk Management Services Team. He assists business clients with their international and domestic tax matters and in the development of strategic global approaches that can help mitigate risks, limit controversy and result in effective interaction with the US Internal Revenue Service (IRS). He assists a broad range of clients with their federal tax controversy matters. His clients range from mid-size business to multinational corporations. He provides myriad services for all stages of the tax life cycle. Ned joined Ernst & Young LLP after a distinguished 33-year career with the Large Business and International (LB&I) Division of the IRS, including 20 years at the senior manager level. He held various management positions, including International & Specialty Branch Chief, Territory Manager and Technical Advisor Manager. In his most recent position as Technical Advisor Manager of the Financial Accounting & Compliance Team, he managed and implemented several current cutting-edge programs designed to gain resource efficiencies and to reduce taxpayer burden. He established and managed Tax Accrual Workpaper (TAW)/Financial Statement Review Cadre, who are responsible for advising field personnel and monitoring the TAW Policy of Restraint. He was a key contributor to the development of the uncertain tax position schedule and for its field implementation. Ned was the program manager for the Compliance Assurance Process (CAP) for the past five years, guiding it from pilot through permanency. He established the International Financial Reporting Standards (IFRS) Program in LB&I, working with stakeholders to identify potential tax issues. He developed and delivered nationwide IFRS training for all agents and specialists, and developed and tested the Limited Issue Focused Examination (LIFE) limited scope audit process. In addition to managing the Financial Accounting & Compliance team, he managed the Tax Shelters; Retail, Food, Pharmaceutical & Healthcare; and Heavy Manufacturing & Transportation Technical Advisor teams. As a territory manager, Ned was responsible for operational leadership of team managers and revenue agents in the New England/Eastern Pennsylvania and CT/Manhattan territories. He coordinated with Field Counsel and National Office to resolve complex and emerging issues, such as transfer pricing, research and experimentation (R&E) credit and other tiered issues. He led negotiations with taxpayers on difficult issues that resulted in a very high number of agreed cases. His technical competency and in-depth knowledge of IRS practices and procedures is highly respected by IRS field agents and management, as well as the tax professional community. Brendan Cox Ernst & Young LLP Brendan Cox is a partner in the Northeast Region Federal Tax practice, with over 20 years of experience as a tax professional and 13 years of specialized federal tax planning experience.

The issues Brendan has focused on include the tax accounting for income and deductions under the all events test, capitalization issues, inventory, tax accounting for advance payments, distinguishing a change in facts from methods, the research credit, meals and entertainment expenses and Section 199 (the domestic manufacturing deduction). He serves as the Revenue Recognition Leader for Tax in Ernst & Young LLP’s Northeast Region. Brendan also serves the EY Center for Tax Policy (CTP), where he focuses on tax policy issues and provides guidance on legislative procedure, modeling and planning.

He has successfully managed the implementation of several large federal tax projects, including multi-phase, comprehensive “turnkey” implementations. Many of these projects also included mining and manipulating substantial amounts of data using various technology tools. In addition, his projects have incorporated statistical sampling processes, where appropriate, and representing those results to the IRS. Brendan is a frequent speaker on federal tax matters. He has addressed the Tax Executive Institute, internal Ernst & Young LLP education programs and client seminars. He has spent substantial time working with clients in the pharmaceuticals, life sciences, manufacturing, consumer products, retail, media, telecommunications, computer software and utilities industries. Brendan holds a BS from Villanova University and an MBA from the University of Notre Dame. He is licensed by the states of Pennsylvania, Maryland and New Jersey as a Certified Public Accountant. Amy Jensen Cunniffe Washington Council EY Amy Jensen Cunniffe is a principal at Washington Council EY, where she is a leader in the group focusing on health care. In addition to her strong policy background in health, Amy has also provided legislative and regulatory counsel on tax, labor, Social Security and general business issues in both the private and public sectors. Amy began her career on Capitol Hill as a Legislative Assistant and a Policy Analyst for a Republican member of the Energy & Commerce Committee in the House of Representatives. She managed the health care policy portfolio for the Chief Deputy Whip and served as the chief health care policy staff for the Speaker of the House of Representatives. Amy served as a Special Assistant to the President for Legislative Affairs in the George W. Bush Administration, where she acted as a liaison to the White House for bipartisan members of Congress. Amy has 20 years of experience in the health policy and strategic advisory space, serving as the Senior Vice President of Public Affairs for Caris Life Sciences, Leader of US Government Relations for GE Healthcare, and the Senior Executive Vice President of Government Affairs at the Advanced Medical Technology Trade Association (AdvaMed). Amy has a BA in Political Science from Truman State University and is a native of Wheaton, IL. Karey Dearden Ernst & Young LLP Karey Dearden is part of Ernst & Young LLP’s Financial Services Office – International Tax Services practice in New York City. He primarily serves large, multinational insurance clients by assisting those clients solve complex and challenging tax matters and by providing innovative solutions to minimize these clients’ global tax footprint. He also serves non-insurance clients by structuring and implementing insurance solutions for their businesses. The breadth of his experience includes a broad range of domestic and international insurance tax-related matters, including cross-border issues; organizing and restructuring corporate structures; tax matters pertaining to hedge funds and financial instruments; providing consulting services for businesses seeking

to establish alternative risk transfer vehicles, such as captive insurance companies; and successfully representing clients before the Internal Revenue Service. Karey was in charge of another major accounting firm’s tax practice in Bermuda, where he provided advice on a number of issues pertaining to offshore insurance companies, investment into and from the United States, and hedge fund matters. In addition to his tax consulting skills, he also has experience in assisting clients link tax, actuarial, finance and insurance market principles to optimize a client’s risk retention levels. Karey received his Bachelor of Science from Brigham Young University, where he majored in Accounting and minored in Business. He is a Certified Public Accountant, a member of the American Institute of Certified Public Accountants, and a member of the Texas Society of Certified Public Accountants. Kimberly Deeb Ernst & Young LLP Kimberly Deeb is a senior manager in the Tax Performance Advisory group, with a focus on evaluating tax function efficiency and operating effectiveness, as well as effective tax risk management. She works to align corporate tax risk strategies with overall business strategy objectives. She provides an array of tax function consulting services to improve the operating performance of corporate tax departments, including tax function assessments, document management and record retention, tax function merger integration, organizational design, change management and project management services.

Kim also has extensive experience in federal tax accounting matters, including capitalization and general accounting methods. Kimberly has more than 15 years of tax consulting experience for large global corporations. Her experience includes managing projects with stakeholders across tax, finance, accounting and information technology. She has worked with clients to assess their current tax operating environment, redesign tax processes, organize roles/responsibilities, remediate internal control deficiencies and implement tax technology tools. Kim has worked with a number of Fortune 500 and mid-market multinational companies in the manufacturing, retail, financial services and health care industries. Bryan Dixon Ernst & Young LLP Bryan Dixon is a principal in our Chicago office, focusing on state and local taxation, with an emphasis on multistate corporate income and franchise taxes. Bryan leads Ernst & Young LLP’s Indirect Tax practice in Chicago and brings extensive experience with merger integration, entity simplification, state tax due diligence, overpayment reviews and state tax technical issues to a wide variety of Midwest clients. Bryan works with his clients to plan for and resolve various state tax issues, quantifying tax impact and managing the business and legal issues related to state tax engagements.

Bryan brings over 18 years of experience to his team. Bryan’s clients include major multinational manufacturing, distribution, publishing and consumer products companies, as well as clients in the pharmaceutical and medical technology industries. Bryan earned his law degree from the University of Minnesota after receiving his undergraduate degrees from Augustana College (IL) in Economics and Political Science. Bryan is the co-author of “A Practical Approach to UDITPA Section 18,” published in Tax Analysts’ State Tax Notes (October 31, 2011). Bryan is a frequent guest speaker at local professional organizations, including the Council on State Taxation (COST), the Chicago Tax Club, the Taxpayers’ Federation of Illinois (TFI) and the Institute for Professionals in Taxation (IPT). Scott Donaldson Ernst & Young LLP Scott Donaldson, EY Americas Exempt Organization Tax Services practice leader, has practiced with Ernst & Young LLP for over 34 years. Scott provides tax planning, consultation and compliance services to various health care providers, health plans and other health care- related organizations, practicing exclusively in the nonprofit, tax-exempt arena. He serves as Ernst & Young LLP’s tax executive to many of the firm’s largest health care clients in the western United States. Scott has advised health care clients on a variety of issues, including:; health care reform, community benefit matters, integrated delivery system development, unrelated business income, private inurement/benefit and intermediate sanctions, organizational restructuring of tax-exempt and taxable entities, captive insurance matters, physician recruiting and retention, joint venture structuring, hospital-physician alliance structuring, executive compensation and employee benefits, excise and payroll tax issues, fundraising issues, state and local taxes, independent contractor issues and tax-exempt financing. Additionally, Scott has represented many hospitals, physicians, and other health care organizations before the Internal Revenue Service in connection with IRS examinations, tax-exemption applications, and private letter ruling requests. Scott, a Certified Public Accountant, received his BS in Accounting and Master in Taxation from Arizona State University. He is a member of the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants. Scott is active in several community and professional organizations, including the Healthcare Financial Management Association. John C. (Jack) Donovan Ernst & Young LLP Jack Donovan is a principal in Ernst & Young LLP’s National Tax department in Washington, DC. He has nearly three decades of tax experience, with a focus on tax accounting matters. For the past 19 years, Jack has helped his clients prepare and implement accounting methods change requests, has assisted them in connection with accounting methods and inventory controversies, and provided tax planning to numerous clients. Currently, he spends a significant amount of time analyzing revenue recognition, cost capitalization (including the proper treatment of transaction costs, repair expenses and cost recovery methods), helping our clients understand and apply Section 199 (the deduction related to domestic production activities income), deductibility of fines and penalties, installment sales and accounting method change procedures.

Prior to joining Ernst & Young LLP, Jack was a senior trial attorney in the IRS’ Office of Chief Counsel from 1990 to 1996. While there, his duties included preparing and reviewing briefs filed with the Tax Court, approving recommendations for appeal and petitions for certiorari for cases decided adversely to the government, preparing and reviewing defense letters and settlement letters for refund cases, and responding to technical inquiries from district counsel attorneys, appeals officers and revenue agents about specific cases or issues being worked on in the field. Jack is a former adjunct professor in at Georgetown University School of Law, teaching both Tax Accounting and What Tax Lawyers Need to Know about Accounting, and was Chair of the Tax Accounting Committee of the ABA Tax Section, as well as Chair of the Committee on Government Submissions of the ABA Tax Section. Jack is also a frequent speaker on tax accounting topics before numerous professional organizations. Jack received a BBA. from James Madison University; a JD, with distinction, from George Mason University School of Law; and an LLM in Taxation, with distinction, from Georgetown University Law Center. Matthew Duncan Ernst & Young LLP Matthew Duncan is the leader of EY’s West Coast Global Compliance and Reporting (GCR) – Global Services practice. Matthew leads the delivery of GCR services for US-based multinational companies covering statutory reporting, tax accounting, income tax compliance, indirect tax compliance and tax controversy. Matthew works with companies to design, implement and manage governance and controls that facilitate visibility into global compliance status, proactive escalation and resolution of issues, timely awareness of local developments, identification of tax risks and control over compliance costs. Matthew also works with companies to streamline cross-jurisdiction data gathering, standardize policies and procedures, harmonize deliverables, secure access to tax attributes and tax filings, build confidence in global tax positions and facilitate tax planning. He has experience with companies undergoing financial transformation, including assisting with consolidation of accounting and tax activities into shared services, as well as monitoring and addressing the impact of these changes on the global compliance and reporting function. Matthew has worked and lived in Sydney, Australia; Hanoi, Vietnam; Kathmandu, Nepal; Asmara, Eritrea; London, United Kingdom; and San Jose, California. He has more than 26 years of work experience. Matthew has a Bachelor of Engineering in Electrical Engineering (honors) from University of Technology, Sydney; a Postgraduate Diploma in Operations Management from Macquarie University, Sydney; a Master of Business Administration from Macquarie University; and has met the requirements of a Certificate of Accounting Proficiency from the University of California, Berkeley. Matthew is an IRS Enrolled Agent admitted to practice before the Internal Revenue Service.

Keith D. Eisenstein Ernst & Young LLP Keith Eisenstein is a partner in Ernst & Young LLP’s Northeast Region Indirect/State and Local Tax (SALT) Services group. He leads the New Jersey SALT team and is the SALT Market Leader for the pharmaceuticals industry in the Northeast Region. With 20 years of tax experience in large public accounting and tax services firms, Keith is seasoned in providing services in all areas of state and local tax to companies in the pharmaceuticals, as well as other, industries. Keith’s primary practice area is income/franchise tax, including multistate planning, audit defense/appeals and transactional consulting. He regularly presents at SALT conferences and has co-authored several articles regarding state and local taxation. Keith received his undergraduate degree in Accounting from Bucknell University and his JD from Fordham University School of Law. Keith is a member of the New Jersey and New York State Bars, as well as the American Bar Association and the New York State Bar Association. Tracee Fultz Ernst & Young LLP Tracee Fultz is the leader of the Northeast Transfer Pricing practice of Ernst & Young LLP. She focuses on intercompany pricing for Fortune 500 and FTSE 100 companies. Tracee participates in numerous transfer pricing advisory projects, including legislative reform, transactions, treasury planning and controversy defense. Tracee has also published in tax and life science industry publications. She often participates in speaking engagements regarding tax reform and transfer pricing. Ken Garner Ernst & Young LLP Ken Garner has over 23 years of public accounting experience since receiving his Master of Taxation from Baylor University. During this time he has served clients throughout Texas and the US in various industries; Ken’s main focus is on the not-for-profit arena. Ken has worked both with audit teams and directly with clients regarding tax compliance, planning and restructuring issues. His client base has included health care providers, public charities, private foundations, Voluntary Employees’ Beneficiary Associations (VEBA) trusts, pension trusts, partnerships, S Corps and some public corporations. Some of the more recent issues have involved transfer pricing allocations, Accounting Standards Codification (ASC) 740 reporting, valuation allowances, foreign and state tax calculations and reporting, unrelated business income tax implications of alternative investments, and post-issuance requirements surrounding tax-exempt bonds. Ken has addressed various groups throughout North America on various topics affecting not-for-profit organizations, including corporate governance, financial and tax reporting, post-issuance compliance for tax-exempt bonds, unrelated business income tax and employment tax ramifications, especially those related to the Affordable Care Act.

Ken a member of the Texas Society of Certified Public Accountants, the American Institute of Certified Public Accountants and the National Association of Bond Lawyers. He is part of the Tax-Exempt Governmental Entity Advisory Committee for the IRS in the Gulf Coast Region. He is also active on the National Eagle Scout Association’s advisory committee to the Longhorn Council and is the Chairman of the Board of Directors of Optimist International. Siobhan Gillan Ernst & Young LLP Siobhan Gillan is a senior manager with Ernst & Young LLP’s Indirect & State Tax Practice in San Diego, California. She has over seven years of experience assisting clients in the health care, technology, professional services, utilities, defense, retail, pharmaceutical and financial services industries. She serves a number of clients throughout the West Region, as well as a small number of national clients in the Northeast and Southeast Regions. Siobhan has experience in federal and state tax compliance and income tax accounting, and state tax consulting, focusing primarily on business credits and incentives. She is also knowledgeable in identifying and capturing statutory tax credits, addressing multistate tax issues, negotiating business incentives, apportionment planning, ASC 740 and Fin 48 review, as well as preparing federal and state income tax returns. Bryan Glanzberg Ernst & Young LLP Bryan Glanzberg is a senior manager in Ernst & Young LLP’s International Tax practice. He has experience advising clients on tax-efficient global acquisition and disposition structures, the US taxation of cross-border transactions, reorganizations, US cash repatriation and deferral strategies. Bryan is responsible for design and analysis of various post-merger integration step plans and coordinating with internal and external legal counsel to implement such plans. He also works closely with foreign income tax professionals addressing foreign tax implications, such as withholding taxes, capital duties, stamp duties, base erosion techniques and participation exemptions. Bryan has experience reviewing various US tax reform proposals and designing quantitative analyses to evaluate impact on clients’ effective tax rate, cash taxes and earnings per share. He has prior experience with private equity clients, performing US tax due diligence, structuring of various US investment opportunities for non-US investors. He received both a BS in Accounting and an MBA (with a taxation concentration) from Indiana University (Kelley School of Business). Bryan is a licensed Certified Public Accountant in New York State. He is a member of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants. Kristen A. Gray Ernst & Young LLP Kristen Gray is a senior manager in our National Tax Accounting and Risk Advisory Services (TARAS) practice. She has more than 10 years of experience working with large multinational companies across various industries, including financial services, life sciences, energy, technology and retail. Kristen serves clients on income tax accounting matters pertaining to ASC 740, including business combinations, tax attribute and valuation allowance analyses, effective tax rate planning, and tax function process improvement services.

Kristen focuses on state and local income tax matters and has extensive experience in this area, including ASC 740, uncertain tax positions, state tax impacts of bankruptcy, legal entity restructuring, inbound transactions, state tax planning and state tax controversy. She began her career in public accounting working in federal tax, focusing on income tax accounting and compliance matters for multinational corporate clients. Kristen received both her bachelor’s degree and Master of Accountancy from the University of Mississippi. She is a Certified Public Accountant licensed in the state of New York, and a member of the American Institute of Certified Public Accountants and the NY State Society of Certified Public Accountants. Brenda Griesemer Ernst & Young LLP Brenda Griesemer is a Phoenix-based member of the Exempt Organization Tax Services practice in Ernst & Young LLP’s National Tax Department. Brenda provides tax compliance and advisory services to tax-exempt entities, with a focus on the health care industry. Her clients include hospitals, multi-entity health care systems and foundations. She advises nonprofit clients on a variety of tax compliance issues, including unrelated business income, private inurement/benefit and intermediate sanctions, executive compensation and fundraising issues. Brenda is a Certified Public Accountant licensed in the state of Arizona. She received her Master in Accountancy from Southern Illinois University. She has 25 years of experience in public accounting. Brenda is a member of the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants. Gerrit Groen Ernst & Young LLP Gerrit Groen leads the ITS Global Tax Desk Network. Gerrit joined Ernst & Young's Global Netherlands member firm in 1993. Before his transfer to New York, he led the ITS Foreign Tax Desks in London. Gerrit has 20 years of experience serving multinational companies in a broad range of industries and has extensive knowledge of Dutch and European tax aspects of international corporate restructurings. He has worked on the design and implementation of holding company structures, financing structures, corporate reorganizations and spinoffs, mergers and acquisitions, and fund structures, among others. Gerrit received an MBA in Economic Science and a Master in Tax Law from the University of Amsterdam. From 1999-2005 he was an assistant professor at the University of Amsterdam, teaching graduate student income tax and international tax. Gerrit is a regular contributor of articles on international taxation to various publications.

Rob Hanson Ernst & Young LLP Rob Hanson is Ernst & Young LLP’s Global Director of Tax Controversy and leads the Americas Tax Controversy practice. He has extensive experience in the tax controversy area, and also provides strategic advice on regulatory and legislative matters. Prior to joining EY in 2002, Rob served as Tax Legislative Counsel in the Office of Tax Policy at the US Department of the Treasury, where he was the chief legal advisor to the Assistant Secretary of the Treasury (Tax Policy) on all of the administration’s domestic tax legislative and regulatory initiatives. In that capacity, Rob was responsible for reviewing and approving all rulings and regulations published by the Treasury Department and the Internal Revenue Service in the areas of corporate, financial products, partnerships, S corporations, exempt organizations and bonds, trusts and estates, and individual taxes. He also assisted the Congressional tax staffs, including the Joint Committee on Taxation staff, in drafting legislative language and preparing Committee Reports. Rob previously served as Tax Counsel to the US Senate Committee on Finance, where he advised the Committee on a broad range of substantive tax policy issues. During his tenure, his work included advising and formulating strategy for the Omnibus Budget Reconciliation Act of 1993, the North American Free Trade Agreement Implementation Act (1993) and the Uruguay Round Agreements Act (1994). Rob was a partner in the Washington, DC, law firm of Ivins, Phillips & Barker, Chartered, where his practice covered transactional business planning and restructuring; legislative and regulatory lobbying; representing clients administratively before the Internal Revenue Service; and litigating a broad range of tax issues. Rob earned his JD, magna cum laude and Order of the Coif, from the University of Michigan Law School. He earned his BS, with highest distinction, from Indiana University – Bloomington. Kyle Harkrader Ernst & Young LLP Kyle Harkrader is a senior manager in the Tax Performance Advisory (TPA) group of Ernst & Young LLP. This group helps companies improve end-to-end business processes that drive tax performance. TPA provides services that focus on raising the value and quality of tax data in financial systems, raising efficiencies through tax-related technology, engineering effective and controlled processes, and creating responsive operating models. Kyle has over 14 years of tax consulting experience and focuses on providing tax organization, process and technology services for clients in the life sciences industry. Her experience includes managing projects with stakeholders across tax, finance, accounting and information technology. Kyle has worked with clients with significant M&A and transactional activity to assess and improve the current tax operating models, redesign tax processes, remediate internal control deficiencies, tax-sensitize enterprise resource planning (ERP) and other financial systems, evaluate and implement tax technology tools. Kyle received a Bachelor of Arts degree cum laude from Virginia Tech and a Master of Business Administration with a concentration in Accounting and Finance from the American University in Washington, DC.

Ken Hausser Ernst & Young LLP Ken Hausser is an executive director in Ernst & Young LLP’s Employment Tax Services based in New Jersey. He devotes his time to payroll and employment tax compliance and unemployment insurance tax-based statutory elections. Ken provides tax advisory services primarily to clients in the financial services industry, and has experience with many federal, state and local payroll and employment tax issues across most industries. Since joining Ernst & Young LLP in 2001, Ken has assisted clients with a broad range of specific payroll and employment tax process issues, including complete payroll process reviews to identify specific exposure areas. Additionally, Ken has assisted various clients with payroll conversions, implementations and risk assessments. Ken has eight years of industry experience as the Payroll and Tax Operations Manager for Prudential Insurance Company of America. In this role, Ken was responsible for oversight of the company’s entire payroll, withholding and reporting function. He facilitated its federal, state and local payroll and employment tax audits, payments, filings, and general ledger reconciliations, and he also assisted with multiple payroll system implementations, including PeopleSoft. In addition, Ken managed the daily administration of payroll and payroll tax compliance, including oversight of 20 payroll, payroll tax and accounting professionals. Ken contributes articles to Ernst & Young LLP and industry publications, and participates in Ernst & Young LLP’s annual webcasts to review current hot topics related to payroll and employment tax. He also speaks on payroll and employment tax topics at various industry functions. Ken holds both an MBA and a BS in Accounting and Economics from Rutgers University. Ken is also a Certified Payroll Professional (CPP). Debi Heiskala Ernst & Young LLP Debi Heiskala serves as the West Region Health Care Tax Leader, as well as the West Region Leader for Ernst & Young LLP’s Exempt Organization Tax practice. Debi has over 20 years’ experience advising tax-exempt health care clients on a variety of issues, including obtaining and maintaining tax-exempt and public charity status, minimizing unrelated business income tax, private inurement/benefit and intermediate sanctions, organizational restructuring of tax-exempt and taxable entities, joint venture structuring, community benefit standard, fundraising issues, state and local taxes, independent contractor issues and tax-exempt financing. Additionally, Debi has represented many organizations before the Internal Revenue Service in connection with examinations and tax-exemption applications. Debi provides tax planning and consultation, as well as tax compliance, services to various tax-exempt health care organizations, including large integrated delivery systems, community hospitals, medical foundation clinics, tax-exempt health plans, captive insurance companies, supporting organizations, and medical research institutes.

Debi received her BS in Accounting and Master in Taxation from San Diego State University. Debi is a Certified Public Accountant licensed in the states of California and Arizona. She is a member of the American Institute of Certified Public Accountants, California Society of Certified Public Accountants, and Healthcare Financial Management Association. Joyce Hellums Ernst & Young LLP Joyce Hellums leads Ernst & Young LLP’s Southwest Region Exempt Organization Tax Services group and health care tax practice. Based in Austin, Texas, Joyce spends a significant amount of time working in the health care and tax-exempt organization areas. With more than 25 years of tax experience, Joyce has assisted with reorganizations of multi-entity health care organizations and obtaining and maintaining tax-exempt status. Additionally, she has spent considerable time representing taxpayers before the Internal Revenue Service, including audit assistance and dispute resolution before the National Office and Appellate Division. Joyce also has worked with Ernst & Young LLP’s legislative coalitions to bring taxpayer comments before the IRS National Exempt Organization Division regarding joint ventures with tax-exempt organizations. Joyce is a Certified Public Accountant licensed in the state of Texas. She serves as co-chair of the University of Texas Nonprofit Institute Planning Committee, and is an ex-officio member and former Tax Exempt Organizations chair of the IRS Gulf Coast Tax Exempt/Governmental Entities Council. She also is a member of the American Institute of Certified Public Accountants and Texas Society of Certified Public Accountants. Karen Holden Ernst & Young LLP Karen Holden has more than 25 years of tax advisory experience. She started her career with the Department of Treasury’s Office of Chief Counsel in Washington, DC, working in both the Corporate Reorganizations and International Tax divisions, where she focused on cross-border mergers, acquisitions and dispositions. Karen joined Ernst Young LLP’s International Tax Services practice in 1992 in Washington, DC, and since that time has worked in EY member firms in the Netherlands, as well as in the Ernst & Young LLP New York and Philadelphia offices. Karen is currently part of our Northeast Region Tax practice, focusing on the life sciences sector. Karen graduated from Georgetown University Law Center with an LLM in Taxation. She earned her JD, cum laude, from Thomas M. Cooley Law School and received a BA in Communications from Michigan State University. Gary Horowitz Ernst & Young LLP Gary Horowitz is the Northeast Area Leader for Tax Services to Ernst & Young LLP’s health care clients, as well as a member of the National Exempt Organizations Tax Service practice. He has more than 30 years of experience providing tax services to tax-exempt organizations.

Gary is a Certified Public Accountant licensed in the states of New Jersey and New York. He holds an LLM in Taxation from New York University School of Law, a JD from Rutgers School of Law – New Brunswick, NJ, and a BA in Economics from Rutgers College. Terry Hudgins Ernst & Young LLP Terry Hudgins is a member of Ernst & Young LLP’s Climate Change and Sustainability Services Tax practice. He helps clients identify tax credits, deductions and incentives associated with federal, state and local government programs, in addition to utility rebates, which can partially offset incremental first costs associated with climate change and sustainability efforts. Ernst & Young LLP has a significant practice around federal programs such as Section 179D, Sections 45/48 Renewable Tax Credits, state property tax abatements associated with Leadership in Energy & Environmental Design (LEED) certification, and utility incentives and energy efficiency improvements. Terry also assists clients with obtaining LEED and Green Globes green building certifications for their buildings, in addition to defining sustainability strategies. He has certified numerous building types in the US and around the world, including Dubai, Peru and Brazil. He has been involved in the certification of more than 100 million square feet of properties in the US, garnering hundreds of millions in tax abatements and incentives. Prior to joining Ernst & Young LLP, Terry was a sustainability consultant, focused on services for architects and engineers, general contractors and building owners. He has experience with green buildings, energy efficiency strategies, demand side management programs and marketing electricity in deregulated markets. Terry has been involved in sustainable development projects for more than 30 years, 23 of which were with a large electric utility where he was the Manager of Environmental, Health and Safety (EHS) Initiatives. In this role, he had oversight over the introduction and adoption of the corporation’s Environmental Management System, as well as the preparation and publishing of the first EHS Annual Reports. During the balance of his career, he has been involved in numerous LEED certification projects, including New Construction and Existing Buildings: Operations and Maintenance. He has worked on both international and domestic projects. Terry began his LEED career with a LEED 1.0 Pilot Project in 1997 and worked with the US Green Building Council (USGBC) committee to develop LEED for multiple buildings and campuses. Terry has a diverse background in sustainability and environmental management across a wide spectrum of industries, building types and disciplines. He has appeared before numerous governmental bodies, public forums and business organizations to discuss the evolving issues surrounding environmental and sustainable management programs. He is a LEED-AP, having achieved accreditation in both LEED for New Construction and LEED for Existing Buildings.

Tricia Johnson Ernst & Young LLP Tricia Johnson is an executive director in the national Exempt Organizations Tax Practice, based in Cincinnati. Her career focus has been in exempt organizations, including health care systems, health plans, higher education institutions, private foundations (both corporate and family) and general public charities. Tricia’s relevant areas of practice include: entity and activity structuring for tax-exemption; obtaining and maintaining exemption and serving as a liaison to the Cincinnati and National offices of the IRS; executive compensation structuring; Form 990 reporting; joint ventures and other unrelated business income (UBI) structuring; intercompany transactions between taxable and tax-exempt entities; private foundations, including grant procedures and related-party transactions; and IRS controversy and examinations. Tricia received her Bachelor of Science degree in Accountancy from Miami University. She is a Certified Public Accountant and member of the American Institute of Certified Public Accountants, the Ohio Society of CPAs, the Healthcare Financial Management Association and the American Health Lawyers Association. Alison Jones Ernst & Young LLP Alison, who joined Ernst & Young LLP’s National Tax office in 2000, practices in federal tax accounting matters, including the accrual of income and deductions, capitalization, depreciation issues, and general accounting method change requests. She has spent significant time working with taxpayers on large fixed asset projects that have required significant changes to fixed asset systems, and tracking acquisitions and dispositions of assets. While in National Tax, Alison has worked with a variety of public and private clients in the manufacturing, distribution, retail, financial services, health care, oil and gas, utilities and telecommunications industries. Alison has extensive experience representing taxpayers in controversies pending before the IRS and works closely with the firm’s Tax Controversy and Risk Management group to resolve tax controversy matters and stay abreast of current IRS audit and appeals issues. Alison received her BA in Economics, as well as her JD, from the University of Texas. She is a member of the Texas Bar and is a member of the American Bar Association (ABA)Tax Section and currently serves as the Vice Chair of the Capital Recovery and Leasing Subcommittee. Alison is a frequent speaker at ABA and Tax Executives Institute events, and is also an adjunct professor in the LLM program at Georgetown University, teaching Tax Accounting. Minde King Ernst & Young LLP Minde King is a partner in Ernst & Young LLP’s National Indirect Tax/State and Local Tax practice with more than 15 years of state and local tax experience with the firm. Prior to joining Ernst & Young LLP’s state and local tax practice in New York in 2009, Minde was a part of the Firm’s state and local tax practices in Atlanta, Georgia and Charlotte, North Carolina, and spent two years as a member of Ernst & Young LLP’s US Tax Desk in London, England.

Minde’s primary area of practice is state income/franchise tax, including compliance and reporting, multistate income/franchise tax planning and structuring, mergers and acquisitions, and state tax controversy. She has assisted her clients with voluntary disclosure agreements and multiple-entity/multiple-year state tax compliance and reporting due to IRS Revenue Agent Reports (RARs). Minde also has experience dealing with various indirect state tax issues related to business transactions, including employment taxes, sales and use taxes, and statutory credits. She has worked with clients in a variety of sectors, including consumer products, life sciences, and media and entertainment. Minde received a BS and a master’s degree in Accounting from the University of Florida. She is a Certified Public Accountant licensed in the states of Georgia, North Carolina and New York, and a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants, and the North Carolina Association of Certified Public Accountants. She also serves on the AICPA State and Local Taxation Technical Resource Panel. Katherine Kurtzman Ernst & Young LLP Katherine Kurtzman is an executive director in the Ernst & Young LLP Exempt Organizations Tax practice, based in Chicago. She spends the majority of her time working with tax-exempt organizations and their related for-profit entities. Katherine has 30 years of experience in a wide range of issues, including assisting clients with the process of qualifying for and maintaining tax-exempt status, understanding and complying with the unrelated business income rules, as well as understanding the implications of alternative investments. In addition, she has significant experience assisting exempt organizations with IRS exams, as well as assisting the organizations understand and comply with the filing requirements related to for-profit subsidiaries and joint ventures. She also performs due diligence reviews, providing an analysis of tax exposures of M&A targets to the purchaser. Katherine received a BBA from the University of Michigan and an MST from Walsh College. She is a Certified Public Accountant licensed in Illinois, and a member of the Illinois CPA Society and the American Institute of Certified Public Accountants. Bob Lammey Ernst & Young LLP Bob Lammey is a partner in Ernst & Young LLP’s Exempt Organization Tax practice. He has vast experience with international tax and compliance matters. Bob was previously the Director of Global Business Compliance at Harvard University, where he was responsible for all US tax reporting and had oversight over the University’s extensive international activities. Bob began his career at Ernst & Young LLP and returned to the firm in 2014.

Hadley Leach Ernst & Young LLP Hadley Leach is a partner in Ernst & Young LLP’s Tax Performance Advisory practice. She has more than 20 years of consulting experience and focuses on providing tax organization, process and technology services for global companies in the life sciences sector. Hadley’s experience includes participating in a broad range of enterprise initiatives and transformations with stakeholders across tax, finance, operations and information technology. She works with clients to evaluate and improve the operating performance of the tax function, redesign tax processes and controls, embed tax requirements in enterprise resource planning and other financial system implementations, and leverage tax technology tools. She also provides assistance with the integration of acquisitions and stand-up of tax operations for spin-offs in alignment with finance and business models. Hadley is a frequent speaker and writer on the topics of improving tax function performance and operationalizing transfer pricing. She is a certified public accountant in the state of New York. Hadley received her Master of Accounting degree from Tulane University and her Bachelor of Commerce and Business Administration degree from the University of Alabama. Justin Lowe Ernst & Young LLP Justin Lowe is a senior manager in the national Exempt Organization Tax practice, based in Washington, DC. Justin has extensive experience with complex tax-exempt organization issues, including the standards for charitable health care organizations, private foundation compliance, lobbying and political activity restrictions, and international grant making. He also advises on compliance with Affordable Care Act provisions. Prior to joining Ernst & Young LLP, Justin served as Technical Advisor to the IRS Tax-Exempt and Government Entities (TEGE) Division Commissioner, where he managed the TEGE Division’s Affordable Care Act implementation program, including publication of the final 501(r) regulations on charitable hospitals. He also served in acting positions as the Senior Manager in charge of ACA implementation for the IRS Large Business and International Division, where he managed the Insurance Provider and Branded Prescription Drug Fee programs, and as an Attorney-Advisor for tax-exempt organization issues in the Treasury Department’s Office of Tax Policy. Justin received his BS in Business Administration, magna cum laude, from Creighton University and a JD from the Washington University in St. Louis School of Law. He holds an LLM in Taxation, with distinction, from Georgetown University Law Center, as well as a certificate in Estate Planning.

Eric Matuszak Ernst & Young LLP Eric Matuszak is a principal in the National Tax Department – Partnership Transaction Planning and Economics Group, resident in Los Angeles. Eric’s practice focuses primarily on the federal taxation of partnerships and real estate investment trusts (REITs) in a variety of domestic and international contexts. Eric advises partnerships, including investment funds, on the tax issues arising on formation, disposition, and mergers and acquisitions, with a particular emphasis on structuring such transactions. He has advised on the formation of several real estate joint venture vehicles, including vehicles designed for foreign and tax-exempt investors. Eric also regularly advises on issues related to REITs, including conversions of existing real estate businesses into public and private REITs. He has advised a number of REITs in connection with initial public offerings, other public and private securities offerings, and merger and acquisition transactions. He also regularly counsels REIT clients with respect to ongoing operational issues associated with maintaining qualification as a REIT and obtaining IRS private letter rulings. In addition, Eric has also worked with several publicly traded partnerships on the tax issues associated with qualification for taxation as a partnership, including obtaining IRS private letter rulings, and advising on tax issues arising in connection with the formation of new publicly traded partnerships and merger and acquisition transactions involving publicly traded partnerships. Eric has written a number of articles regarding partnership and REIT-related tax issues, including, “When Might an OP in an UPREIT be a PTP, and Why Should You Care?” Tax Notes (Aug. 20, 2014), and “Real Estate Investment Trust Income: Selected Issues and Recent Changes in the Law,” Journal of Taxation of Investments (winter 2009). Prior to joining EY, Eric spent eight years at Latham & Watkins LLP. He is a member of the California Bar Association, the Los Angeles County Bar Association and the State Bar of Texas. Eric received his BA from Harvard University, cum laude, and received his JD from Loyola Law School, magna cum laude. Wade McGregor Ernst & Young LLP Wade McGregor joined Ernst & Young LLP’s Nashville office in May 2002 as a partner in the Tax practice, and continues to serve in that role. Prior to joining the firm, he led the federal tax practice as a partner with another global accounting firm in Nashville, where he began his career and spent 17 years. Wade currently serves as EY’s lead coordinator of tax services on a variety of health care clients, including HCA Holdings, LifePoint Health, National Healthcare Corporation, Acadia Healthcare, Emdeon, Iasis Healthcare, Surgery Center Holdings, RegionalCare and Capella Healthcare. He also serves a number of private companies, as well as the funds that provide their capital. Wade’s industry focus centers on investor-owned health care providers. In addition to direct client-serving responsibilities with health care companies, Wade assists with the firm’s overall efforts to serve the for-profit health care provider community by coordinating firm services and events aimed at facilitating opportunities unique to companies operating in the health care provider space.

Wade is a graduate of the University of Tennessee with a master’s degree in Accounting (tax emphasis). He is a member of the American Institute of Certified Public Accounting and the Tennessee Society of Certified Public Accountants, and served on the board of directors for the Nashville Zoo (Treasurer, Executive Committee) and serves the Salama Institute as board chair. Married, and the father of three children, he lives in Brentwood, Tennessee. Heather Meade Washington Council EY Heather Meade advises policy makers, business leaders, trade associations and not-for-profit organizations on a broad range of health and tax-exempt issues as part of EY’s Washington Council practice. Working with health care payors, providers, manufacturers and consumers, Heather provides Affordable Care Act, employee benefits and health policy counsel, and strategic legislative and regulatory advice. Prior to joining Washington Council, Heather served as ERISA counsel to Fortune 100 companies, employers, insurers and unions in matters related to health care, employee benefits and public policy at The Groom Law Group Chartered. Heather previously served as the Deputy Director of Surrogate Outreach at the Democratic National Committee during the 2004 Presidential campaign, on the staff of Senator Patty Murray (D-WA) and the transition staff of Senator Maria Cantwell (D-WA). Heather received a BA in Political Science, Spanish and International Studies from Western Washington University and a JD with an emphasis on health law from the University of Washington School of Law. Heather is a member of the Bar of New York and the District of Columbia. Aidan Meagher Ernst & Young Ireland Aidan Meagher is the Irish Life Sciences sector lead and is primarily focused on building Ernst & Young LLP’s position in this sector, and also advising multinationals on cross-border tax planning. Aidan joined Ernst & Young LLP in January 2012. Aidan trained with KPMG in Financial Services Tax and left as a manager in 2004. He spent two years with Oracle as a tax manager for the Europe, the Middle East and Africa (EMEA) region and was heavily involved in the local country integration of global acquisitions, international tax structuring and transfer pricing. He also spent six years with Diageo Plc in a number of senior roles within their tax function, including a two-year period in the London HQ as a member of the Global Tax Leadership Team. During his time with Diageo, Aidan was responsible for leading the Irish tax and transfer pricing team, leading a number of significant cross-border planning projects and acquisitions, and setting the global tax planning strategy and target risk profile for the group. He also had direct responsibility for the people agenda with the tax function. Aidan holds a degree in Management Science from Trinity College Dublin and a diploma in People Management from the Institute of Chartered Accountants in Ireland. He is a member of the Institute of Chartered Accountants in Ireland.

Neelu Mehrotra Ernst & Young LLP Neelu Mehrotra is an executive director of Ernst & Young LLP’s national International Tax Services Quantitative practice (ITqS). She is based in Providence, Rhode Island. Neelu has more than 15 years of experience providing quantitative international tax services, including international compliance, earnings and profit studies, and calculation of foreign tax credits. She has also managed the international compliance process at large private clients before re-entering public accounting. Neelu is knowledgeable about tax software systems in regard to international tax forms and the provision process, and she has developed tools, such as a data gathering tool that links systems to process, to streamline international compliance. She has worked with family offices and tax-exempt organizations, as well with their foreign reporting requirements. Neelu has a Bachelor of Arts in Economics and Math from Connecticut College and a Master of Science in Public Accounting from the University of Hartford. She also has a Master of Science in Taxation from Bryant University. Neelu is an Enrolled Agent. Mark Mesler Ernst & Young LLP Mark Mesler joined Ernst & Young LLP in 2000 after a 12-year career representing the IRS. He was a trial attorney for IRS Chief Counsel, where he represented the agency before the US Tax and Bankruptcy Courts. He specialized in complex litigation and bankruptcy matters. Mark was also designated a Special Assistant United States Attorney. Mark is the Southeast Leader of Ernst & Young LLP’s Tax Controversy and Risk Management Services. He represents clients before all levels of the IRS. He also advises our professionals and clients on IRS practice, reportable transactions, penalties, disclosures, bankruptcy and other technical tax issues. Mark is a frequent speaker at legal and accounting seminars on IRS practice, tax litigation and bankruptcy tax issues. He is also the author of several papers on these subjects. Mark is a member of the Internal Revenue Service Advisory Council (IRSAC), which suggests operational improvements; offers constructive operations about IRS’ current or proposed policies, programs and procedures; and advises the IRS on particular issues having substantive effect on federal tax administration. He serves as Chair of the Large Business & International sub-group of IRSAC. Mark received his law degree from Georgia State University, where he concentrated in tax law and litigation. He is a member of the Georgia Bar. Juliette Meunier Ernst & Young LLP Juliette Meunier is the National People Advisory Services Leader for Affordable Care Act Services. She has 20 years of experience in executive compensation and employee benefits, advising clients on regulatory and operational matters under the Internal Revenue Code and ERISA. She has assisted them with all stages of development — from growth companies to established, mature companies — as they relate to the financial, cost, tax and risk implications of their compensation and benefits programs.

Juliette regularly advises clients with respect to cost savings opportunities within the HR function. Her experience in the cost management arena includes reviews as they relate to the financial, actuarial and tax perspective, as well as HR processes and benchmarking against best practices. In addition to her efforts with HR cost management, Juliette regularly advises companies in all industries on the employer implications of the Affordable Care Act. In these engagements, Juliette has worked with companies to understand the impact from a financial perspective, as well as assisting them with operational, strategic and compliance issues associated with the new legislation. She is a frequent speaker in the areas of HR cost management and the Affordable Care Act. Juliette often works with companies to manage hidden HR risks that are not traditionally addressed and regularly leads HR risk and internal control reviews, while serving as the key interface with client personnel and managing the Ernst & Young LLP professional team. She advises clients on the design and administration of qualified and non-qualified deferred compensation plans; executive compensation; equity-based incentives; golden parachutes; savings opportunities within the HR function; financial, actuarial and tax reviews; and HR processes and benchmarking. David Miller Ernst & Young LLP David Miller is a principal in the firm’s National Tax Department and resides in Dallas, Texas. David is the Co-leader of the National Tax Partnership Transactional Planning & Economics Group as well as the Real Estate Group. David consults with the firm's clients and offices on planning associated with all aspects of the formation, operation, acquisition, combination and liquidation of public and private partnerships and corporations, and on real estate transactions. He has 24 years of consulting experience and represents numerous venture capital funds, real estate opportunity funds, private investors, public companies, REITs and partnerships in connection with a variety of M&A transactions, and also has extensive experience in structuring both strategic and financial joint ventures. David is a member of the Firm’s tax technical review/opinion committees for joint ventures and partnerships, for real estate and for infrastructure. Before joining Ernst & Young LLP in 1999, David was a partner in the National Tax Services Group of PricewaterhouseCoopers LLP, and was previously associated with the law firm of Jenkens & Gilchrist, P.C. David contributes to a number of tax publications and tax institutes, including Journal of Limited Liability Companies, Tax Management Real Estate Journal; the Practising Law Institute's Partnerships, LLCs and LLPs: Uniform Acts, Taxation, Drafting, Securities and Bankruptcies and Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances; and USC Law School Tax Institute. He has spoken at numerous conferences and meetings around the country sponsored by the American Law Institute — American Bar Association, the American Bar Association Section of Taxation, the Great Plains Federal Tax Institute, the National Association of Real Estate Companies, the Southern Federal Tax Institute, the Tennessee Federal Tax Institute, the Tax Executives Institute, the Practising Law Institute and the Texas Federal Tax Institute, among others. David earned a JD, with distinction, from the University of Nebraska, Lincoln College of Law (Order of the Coif), and a BA, Phi Beta Kappa, from the University of Nebraska. David is a member of the Section of Taxation of the American Bar Association and is the Past Chair of the Real Estate Committee. David is also a member of the Tax Section of the State Bar of Texas, the Tax Section of the Dallas Bar Association, and is a member of the Board of Directors of the Texas Federal Tax Institute.

Simon Moore Ernst & Young LLP Simon Moore is a member of EY’s National Tax practice and is based in Chicago. He has more than 26 years of experience serving a wide variety of clients. He has extensive experience in planning for investors involved in international transactions and has significant experience in structuring acquisitions, mergers and divestitures of investments in the international arena. He has extensive experience in both the buy and sell side of transactions; vendor due diligence and European auctions; and transaction structuring in Europe, the Middle East, Asia and the Americas. Simon has served as an advisor in numerous sectors such as heavy manufacturing, chemical, consumer products, retail, hotelier, food, medical equipment, medical technology, information technology, hospitality and various service sectors. Simon has worked in EY for over 20 years in both International Tax Services and Transaction Tax Practices in both the Detroit and Chicago offices. Before his current role, he was the Leader of the Midwest International Tax Services Practice from 2010 to 2013. Simon also previously served as the Director of the International Transactions Group for a Big Three automaker’s Office of Tax Counsel. Prior to that position, he was the European Tax Director for the same automaker and was responsible for all corporate tax matters related to its operations in Europe, with a matrix reporting relationship to the chief financial officers of each brand. Simon holds a Bachelor of Business Administration from the University of Michigan and a Master of Science in Taxation from DePaul University. He is a member of the American Institute of Certified Public Accountants and the Illinois CPA Society. Angie Moore Ernst & Young LLP Angie Moore has more than 20 years of tax experience, with the last 13 focused solely on tax-exempt organizations. Angie has clients in the New York, New Jersey, Mid-Atlantic and Midwest areas. She primarily serves large health systems, colleges and universities, as well as many other types of 501c organizations, including political action committees. Angie has provided a wide variety of compliance and advisory services to her clients. She is experienced with the technical issues associated with reporting on the Form 990 and related state filings, as well as pension trusts and private foundations. She has presented across the country on Form 990 reporting, unrelated business income tax, alternative investments, supporting organizations, 501(r) and various other exempt organization topics. She has assisted clients with maintaining and obtaining tax-exempt status, as well as with tax controversy issues related to IRS notices and related responses. Angie has a Bachelor of Science in Business from Indiana University and is a Certified Public Accountant. She is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society. Helen H. Morrison Ernst & Young LLP

Helen H. Morrison is a principal in Ernst & Young LLP’s Washington, DC, National Tax Department Compensation and Benefits practice. Prior to joining EY, Helen served from 2007–12 as the Deputy Benefits Tax Counsel in the Office of Benefits Tax Counsel for the Department of the Treasury. She played a lead role in the Administration’s tax-related initiatives on health care reform and the Treasury Department’s implementation of these provisions enacted as part of the Affordable Care Act. She also served as a senior Treasury advisor on executive compensation Matters, including the section 409A deferred compensation rules, section 457A rules on deferred compensation to for companies in “tax indifferent” jurisdictions, and other tax-related retirement and compensation matters. Before Helen joined the Treasury Department, she was a partner in the Employee Benefits Practice of McDermott, Will & Emery.

Chad Munz Ernst & Young LLP Chad Munz is a member of Ernst & Young LLP’s International Tax Services practice for the Midwest Region. He is based in Chicago, Illinois, and has more than 20 years of experience serving US multinationals in various industries. Prior to joining Ernst & Young LLP, Chad worked for six years as Divisional Vice President of Global Tax Planning for a Fortune 100 life sciences company based in Illinois, where he interacted directly with the chief financial officer, corporate controller, supply chain group and other key business people on strategic corporate projects, including several sourcing projects, CAPEX decisions and multibillion-dollar acquisitions. Prior to that, Chad worked at other Big Four accounting firms in Chicago and Washington, DC, where he served a variety of clients in various industries on complicated cross-border transactions, including intellectual property alignment; offshore cash utilization planning; foreign tax credit planning; mergers, acquisitions and divestitures; and foreign base erosion planning. He is also experienced in audit defense, transfer pricing and obtaining private letter rulings. Chad has a Bachelor of Science and Master of Science in Accountancy from the University of Illinois at Urbana-Champaign. He is a licensed Certified Public Accountant in the state of Illinois. Chad has co-written articles on international tax topics for publications such as Tax Notes and Journal of Corporate Taxation. Christopher Nelson Ernst & Young LLP Chris Nelson is the leader of Ernst & Young LLP’s Tax Attributes and Planning group. Based in Washington, DC, Chris is an advisor to clients in the areas of mergers and acquisitions, consolidated tax returns, internal restructuring and general corporate taxation. He leads a group of transaction tax professionals who assist clients with legal entity rationalizations, transaction cost analyses, and general attribute services, including stock basis, earnings and profits, and loss limitations. Chris has authored and co-authored articles for several professional journals. He has also instructed at numerous courses and seminars, primarily addressing consolidated return and mergers and acquisitions topics. Chris received a BA in Accounting, magna cum laude, from Duquesne University, a JD from the University of Pittsburgh and an LLM. in Taxation from Georgetown University.

Frank Y. Ng Ernst & Young LLP Frank Y. Ng is a member of Ernst & Young LLP’s Tax Controversy and Risk Management Services group in Washington, DC. Frank assists clients on working effectively with the Internal Revenue Service and tax administrators around the world to achieve tax certainty by developing tax audit management strategies to resolve domestic and international tax disputes and mitigate future controversy. He assists global clients with the development of their tax controversy and risk management framework that enhances capabilities to manage global tax audits and risks. From 2007–09 Frank served as Commissioner of the Large and Mid-size Business (LMSB) Division at the Internal Revenue Service, with tax administration responsibility for 235,000 corporate and large business taxpayers. Prior to his appointment as LMSB Commissioner, Frank was appointed as the first Deputy Commissioner (International) in LMSB, serving as the United States Competent Authority administering US tax treaties, including the resolution of transfer pricing double tax disputes, oversight of the IRS’ international compliance strategies, international enforcement programs and compliance efforts with foreign treaty partners. He also has served as acting Deputy Commissioner (LMSB); Industry Director for Communications, Technology and Media; Director of Pre-filing and Technical Guidance; and IRS Attaché in Tokyo, responsible for IRS matters in the Far East. During his distinguished career at the IRS, Frank was instrumental in leading the Compliance Assurance Process development as well as spearheading the development of other pre-filing and alternative dispute resolution processes. He represented the United States at the Organization for Economic Co-operation and Development (OECD) Forum on Tax Administration, working closely with foreign tax executives to enhance global tax administration and has advised other governments on tax administration organizational, operational and compliance program development. He holds a Bachelor of Science degree in Accounting from Arizona State University and a Master of Public Administration from the University of Southern California. He is a graduate of the 2000 IRS Executive Development Program and is a recipient of the 2005 Presidential Rank Award for meritorious service. He is a current member of the American Institute of Certified Public Accountants IRS Tax Advocacy & Relations Committee. Eva Nitta Ernst & Young LLP Eva Nitta is a senior manager in the Exempt Organization Tax Services practice of Ernst & Young LLP and is located in our San Diego office. She has over eight years of public accounting experience providing tax compliance and consulting services. Eva is focused on providing tax compliance and advisory services to tax-exempt organizations, including educational organizations, supporting organizations, foundations, hospitals and other charitable organizations. Eva has advised tax-exempt clients on a variety of issues, including public charity status, maintaining tax-exempt status, unrelated business income tax, private inurement/benefit and intermediate sanctions, ASC740/FIN48 analysis, evaluation of alternative investment structures, and captive insurance companies. Eva serves on a team that authors and issues tax alerts when news or tax law guidance related to exempt organization issues breaks. Eva is a Certified Public Accountant in California, Michigan and Virginia, and received her bachelor’s degree in Business, with a focus on Accounting and International Studies – East Asia. Eva also has her Master of Business Administration. Both degrees were obtained from Indiana University — Bloomington. She is a member of the American Institute of Certified Public Accountants.

Steve Oliveira Ernst & Young LLP Steve Oliveira is a member of Ernst & Young LLP’s State and Local Tax group and is located in New Jersey. Steve’s primary practice area is state income/franchise tax, including state tax provision, planning, compliance and controversy/audit defense. His background also includes managing and overseeing clients’ state tax departments, whereby he is integrated into the client’s tax function as the state tax lead; he is not only responsible for day-to-day obligations, but also works closely with other areas in the client’s business, such as Supply Chain, Finance, Treasury, Payroll, Accounts Payable and Sales/Marketing departments in order to align the tax department with the client’s overall business direction. Steve also has extensive experience in performing state tax “health checks” to review historical state filings and identify opportunities for tax savings. While having experience in a broad range of industries, Steve’s core skill set is deeply rooted in the automotive, telecommunications and pharmaceutical sectors. Steve received a BS in Accountancy from The College of New Jersey. Ben Pitchkites Ernst & Young LLP Ben Pitchkites is a senior manager in Ernst & Young LLP’s National Exempt Organization Tax Services practice and is based in Indianapolis, Indiana. Ben has more than 30 years of tax experience, both in industry and in public accounting. He has extensive experience working with tax-exempt organizations, providing tax compliance and advisory services related to a variety of issues, including alternative investments reporting, unrelated business income tax, Voluntary Employees’ Beneficiary Associations’ (VEBAs) compliance, state taxation and Form 990 reporting. His clients include multi-entity health care systems, pension trusts, VEBAs and other nonprofit organizations. Ben received his BS in Accounting from Indiana University and his Master of Taxation from DePaul University. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Kathy H. Pitts Ernst & Young LLP Kathy H. Pitts is an executive director with Ernst & Young LLP’s National Exempt Organization Tax Services practice. Kathy is the Southeast Region Leader for this practice. She provides services to tax-exempt organizations, including hospitals and health systems, colleges and universities, public charities, supporting organizations, and their related for-profit subsidiaries. She provides these organizations with tax services related to a variety of issues, including federal, state and foreign transaction tax compliance and disclosures; unrelated business income identification and reporting; program service, community benefit and financial assistance disclosures; executive compensation, intermediate sanctions, private inurement and private benefit analysis; and lobbying and political activity analysis. She has represented taxpayers before the Internal Revenue Service in

applications for tax exemption, changes in tax-exempt status, private letter and other rulings, and audit inquiries. Kathy has 28 years of accounting experience, with 24 of those years in public accounting. In addition, she teaches technical and behavioral courses to both Ernst & Young LLP professionals and external audiences. Kathy received a BS in Accounting, cum laude, from The University of Alabama. She is a Certified Public Accountant licensed in Alabama, Georgia and Maryland. Kathy is a member of the American Institute of Certified Public Accountants and the Alabama Society of Certified Public Accountants. She has also successfully completed the Certified Management Accountant, Certified Internal Auditor, and Healthcare Financial Management Association’s Certified Healthcare Financial Professional examinations. Kathy currently serves as a coordinator for the Gulf Coast IRS Tax Exempt/Government Entities Council. Laura Prendergast Ernst & Young LLP Laura Prendergast is an executive director in Ernst & Young LLP’s National Tax Department, Tax Controversy and Risk Management Services (TCRMS) group. Laura assists clients focused on working effectively with the IRS and tax administrators by developing tax audit strategies to help resolve disputes and mitigate future controversy. Laura provides assistance with pre-filing options, such as Compliance Assurance Program (CAP) and Pre-Filing Agreements (PFAs). Laura joined EY after 36 years of federal service, including senior executive and top-level management experience at the IRS. Laura most recently served as the Acting Deputy Commissioner (Domestic) for Large Business & International (LB&I) Division at the IRS. Prior to that, she held other positions at the IRS, including Industry Director of Heavy Manufacturing and Pharmaceuticals; Industry Director of Heavy Manufacturing and Transportation; Assistant to Deputy Commissioner of Service and Enforcement for the Offshore Voluntary Disclosure Initiative; and Large and Mid-size Business (LMSB) Division, Director of Field Specialists. Laura was the Executive Lead for several initiatives, including the new Information Document Request (IDR) process and the implementation for Uncertain Tax Positions (UTPs) and the Quality Examination Process (QEP). Laura’s experience translates to extensive knowledge of the IRS organization, and IRS practices and procedures, such as audit and issue management strategies. Throughout Laura’s career, she actively worked with external stakeholders, including the Tax Executives Institute and industry groups to identify, address and resolve issues of significant tax compliance. Laura holds a bachelor’s degree in Accounting from Kean University and a master’s degree in Taxation from Seton Hall University. Laura is a Certified Public Accountant licensed in New Jersey. Jennifer D. Rhoderick Ernst & Young LLP Jennifer D. Rhoderick is a senior manager in Ernst & Young LLP’s Exempt Organization Tax Services and has over 25 years of public accounting experience. Jennifer specializes in tax-exempt health care, having provided tax compliance and advisory services to many regional and national health care systems. In addition, Jennifer works with other tax-exempt organizations, including private foundations and public charities.

Jennifer has led numerous instructional courses covering the Forms 990, 990T and 990PF. Prior to joining Ernst & Young LLP, Jennifer worked for a regional CPA firm specializing in audits of tax-exempt organizations. Jennifer is a Certified Public Accountant licensed in the state of Indiana. She is a member of the American Institute of Certified Public Accountants and the Indiana CPA Society. She received her BS in Accounting from Butler University in Indianapolis and her Master of Professional Accountancy from Indiana University. Jennifer Richter Ernst & Young LLP Jennifer Richter is a senior manager in Ernst & Young LLP’s National Exempt Organization Tax practice, focusing on tax advisory assistance and compliance reporting requirements of federal Forms 990, 990-T and related state reporting requirements. Jennifer provides tax advisory and compliance services to tax-exempt organizations in the Midwest, East Coast and Rocky Mountain areas. Her clients include several exempt organizations and pension trusts with complex unrelated business income reporting and foreign filing requirements. Jennifer has been with Ernst & Young LLP for 12 years during two different time periods, working primarily with tax-exempt organizations and professional athletes. While she was away from the firm, she worked for a local financial planning firm, assisting high net worth individuals and families with tax and retirement planning, and managing the tax reporting and accounting for its internal private equity funds. Jennifer holds bachelors degrees in Accounting and Spanish from North Central College. She is a member of the American Institute of Certified Public Accountants, Missouri Society of Certified Public Accountants, Healthcare Businesswomen’s Association and Healthcare Financial Management Association. She is certified in Missouri and Illinois and is an annual speaker at the Ernst & Young LLP Health Sciences Tax Conference and other client education events. Mark Rountree Ernst & Young LLP Mark Rountree is a partner with Ernst & Young LLP in Dallas, Texas. He currently serves as Americas Markets Leader — Exempt Organizations Tax practice. In addition, Mark serves as the lead tax partner for a broad range of high profile for-profit (public and privately owned) and tax-exempt hospitals and health systems, physician groups, non-healthcare charitable organizations and other health care providers. Mark has also led Ernst & Young LLP’s Affordable Care Act services practice for the Southwest Region. Mark’s career with Ernst & Young LLP spans 28 years. His service includes a two-year assignment in Ernst & Young LLP’s National Tax Department in Washington, DC., as well as two years as the firm’s National Director of Health Care and Exempt Organization Tax Services. In his national roles, Mark monitored regulatory and legislative developments of importance to the industry. He was also extensively involved in client representation before the National Internal Revenue Service office and legislation development coalitions on intermediate sanctions and other legislative issues impacting the industry. Mark’s recent experience includes assisting large corporations with their readiness for and compliance with the Affordable Care Act provisions, tax representation in IRS audit and dispute resolution matters, as well as tax planning in the areas of accounting method planning and changes, state and local tax

structuring and planning, for-profit/tax-exempt joint venture structuring and risk assessments, tax accounting and FIN 48 provision analysis, and merger and acquisition transactions. Mark received a BBA in Accounting (with honors) and a Master of Taxation degree from Baylor University. A Certified Public Accountant since 1988, he is a member of the American Institute of Certified Public Accountants, the Texas Society of CPAs, the DFW Hospital Council and the Healthcare Financial Management Association. Steven Rutti Ernst & Young LLP Steven Rutti is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice and is located in Phoenix, Arizona. Steven has over 15 years of tax advisory and compliance experience, focusing primarily on nonprofit organizations, including multi-entity health systems, universities, foundations, business leagues, professional associations, and other nonprofit entities. He has advised exempt organizations on a variety of tax matters, including joint ventures, unrelated business income, intermediate sanctions, community benefit, private benefit/inurement, maintaining exempt and public charity status, charitable fundraising, and political and lobbying activities. Steven graduated from the University of Arizona with a BS degree and earned his JD at the Santa Clara University School of Law. Steven is a member of the Arizona and California State Bars. He is also a member of the Tax Section of the American Bar Association. Kendall Schnurpel Ernst & Young LLP Kendall Schnurpel is a member of Ernst & Young LLP’s Americas Exempt Organization Tax Services group. Kendall advises tax-exempt clients regarding unrelated business income tax planning and compliance, Internal Revenue Service exams, state and local tax issues, joint venture structuring, compensation issues and post-issuance compliance issues related to tax-exempt bonds. Kendall has nearly 15 years of experience advising tax-exempt clients on a wide range of issues as both a tax consultant and a practicing attorney, including experience serving as bond counsel, issuer’s counsel and borrower’s counsel in various tax-exempt bond issuances. Kendall earned his undergraduate degree in Accounting from Indiana State University and his law degree from the Indiana University Robert H. McKinney School of Law. He frequently speaks before the members of the Healthcare Financial Management Association, the National Association of Bond Lawyers, and the American Health Lawyers Association. Siv J. Schultz Ernst & Young LLP Siv J. Schultz is a principal with Ernst & Young LLP’s International Tax Services practice. She provides services related to assisting multinational corporations with transfer pricing planning, documentation, implementation and controversy assistance primarily for life sciences clients. Formerly Vice President, Transfer Pricing for Pfizer Inc., Siv had global responsibility for transfer pricing compliance, planning, execution, documentation and controversy at the multinational pharmaceutical and diversified products company. Prior to her role at Pfizer, Siv was a transfer pricing consultant at a Big Four accounting firm, advising clients in a number of industries, including pharmaceuticals, in the area of

transfer pricing. Siv was also formerly an Industry Economist at the Internal Revenue Service, responsible for developing transfer pricing issues in taxpayer audits. Siv has a BS in Economics from Rutgers University and an MA in Economics from Tufts University. She is a frequent speaker on transfer pricing topics. Joan Schumaker Ernst & Young LLP Joan Schumaker is a National Tax partner and is the Americas Director of Ernst & Young LLP’s Tax Accounting Services practice, Tax Accounting and Risk Advisory Services. Joan serves clients in numerous industries and consults on a wide range of matters pertaining to Accounting Standards Codification (ASC) 740 and International Accounting Standards (IAS) 12, including tax account remediation and provision processes, share-based payments, intercompany transactions, unrecognized tax benefits, business combinations and post-acquisition integration, carve-out financial statements, post-spin financial reporting, Sarbanes-Oxley Sec. 404, tax implications of the new accounting standard on revenue recognition, and GAAP conversion. Joan is also the tax leader of the firm’s integrated tax and financial accounting advisory offerings with FAAS (Financial Accounting Advisory Services). Joan has more than 25 years of tax accounting and reporting experience, including 22 years of experience in public accounting serving large multinational corporations. Prior to joining Ernst & Young LLP, Joan was the Director of Income Tax Accounting and Reporting at a large multinational corporation where, during her tenure there, she led the Sarbanes-Oxley Sec. 404 tax implementation and was responsible for the design and assessment of all tax provision processes, as well as the control environment for all income and indirect tax areas. She was also responsible for consolidated income tax accounting, reporting and disclosures, and the evaluation of complex income tax accounting issues.

Joan received her BS in Accounting from the University of North Carolina at Chapel Hill and an MBA in Taxation from New York University. Joan is a Certified Public Accountant licensed in the states of New York, New Jersey and Florida. She is a member of the American Institute of Certified Public Accountants, the NY State Society of Certified Public Accountants and the New Jersey State Society of Certified Public Accountants. Joan is a frequent speaker on tax accounting and reporting matters. Jeanne M. Schuster Ernst & Young LLP Jeanne M. Schuster is an executive director at Ernst & Young LLP, focusing on tax-exempt organizations. Jeanne has over 15 years’ experience with tax-exempt organizations, including representation during IRS and state audits, IRS examinations, mergers and reorganizations of exempt and taxable corporations, Applications for Exempt status, unrelated business income tax, employment tax, information reporting and sales tax issues. Her clients include various exempt organizations, from academic medical centers and community hospitals to grant-making foundations. Jeanne has a BS in Accounting from Bentley University, a JD from the New England School of Law and an LLM from Boston University School of Law. She currently serves as the Chair of the AICPA’s Tax Resource Panel on Exempt Organizations.

Craig Sharon Ernst & Young LLP Craig Sharon is a member of Ernst & Young LLP’s National Transfer Pricing office based in Washington, DC. Craig practices in all aspects of transfer pricing planning, compliance, and controversy and has particularly deep experience with advance pricing agreements (APAs) and competent authority proceedings. Prior to joining Ernst & Young LLP in May 2013, Craig served as the IRS APA Director from 2008-11. As APA director, Craig was a member of the senior executive team within the IRS Office of Associate Chief Counsel (International)(ACCI), and in his last year with the IRS, Craig was intimately involved in the restructuring plan that led to the creation of the IRS LB&I Division and the merged Advance Pricing Agreement and Mutual Assistance (APMA) program. Before becoming APA Director, Craig served as an APA Special Counsel and as APA Deputy Director from 2005-08. In these roles, he functioned, among other things, as an APA team leader on individual cases and as the coordinator of the APA program’s pharmaceutical and medical device industry group, and the automobile and automobile parts industry group. Since leaving the IRS, Craig has advised taxpayers on a wide variety of transfer pricing and related international tax issues. Craig has been involved in the planning and execution of principal restructurings and intellectual property migrations, been retained to assess the transfer pricing risks associated with other particularly complex intercompany transactions, engaged in audit defense, and represented various companies before the APA program and in competent authority proceedings. Craig has been involved with transfer pricing for nearly 25 years. Craig received his BA in Economics from the University of Idaho and his JD from Georgetown University Law Center. He was an adjunct transfer pricing professor in the graduate tax program at Georgetown Law from 2006-12. Craig is also a frequent writer and speaker on transfer pricing and related international tax issues. Jeff Singleton Ernst & Young LLP Jeff Singleton is a Tax Services senior manager in Ernst & Young LLP’s Arizona tax practice. Jeff serves as the lead tax senior manager on many of our Arizona corporate clients and is experienced in consulting and compliance for large, multistate and multinational C corporations and flow-through entities. His area of focus is in the health sciences, services and technology industries. He has worked with for-profit health care providers, health care networks and physician groups. His work in the health care fields often includes considering and managing the income tax implications of for-profit subsidiaries in a tax-exempt organization. Jeff has extensive experience in ASC 740, Accounting for Income Taxes. He spends time working with for-profit companies on tax accounting, accounting method planning, and joint venture structuring, including ASC 740-10. He has also taken nationally sponsored training in the accounting methods and periods field. Jeff received his BS from Arizona State University. He is a member of the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants. Jeff holds an active CPA license in Arizona.

Richard Solway Ernst & Young LLP Rick Solway is a partner in the National Tax Real Estate Tax Group at Ernst & Young LLP in New York. He joined EY in May 2002 and focuses principally on providing tax advisory services to real estate, hospitality, infrastructure, gaming and private equity clients. Previously, Rick spent four years as a managing director in the Mergers & Acquisitions Group at Deutsche Banc Alex. Brown and its predecessor, Bankers Trust, where he originated and executed transactions for real estate, lodging, leisure, gaming, and financial services clients, including Deutsche Bank itself. He also spent several years as a tax partner and head of the Capital Markets Advisory Group at KPMG LLP, focusing on global investment banking and corporate clients. Rick began his career in 1985 as an international tax professional at Coopers & Lybrand. Rick has an MBA in Finance from New York University, an MA in Latin American Studies from Stanford University, and a BA in Comparative Literature from Northwestern University. He is a Certified Public Accountant in the state of New York. Deborah Spyker Ernst & Young LLP Debbie Spyker is an executive director with Ernst & Young LLP’s Employment Tax Services in Denver. Debbie practices in the area of indirect tax services, with deep knowledge of employment tax advisory and information reporting issues. Prior to joining Ernst & Young LLP in 1997, Debbie was an employment tax auditor for the state of Colorado. She has assisted a number of clients with the employment tax audit and appeal processes. She also worked in the accounting and tax departments of a private heavy construction contractor and was responsible for sales and use tax administration while in the tax department, and for the management and oversight of the expatriate employee program and the financial accounting processes for the international accounting department. Debbie has edited prior editions of Principles of Payroll Administration and The Payroll Practitioner’s Compliance Handbook, published by Thomson Reuters/Research Institute of America. Debbie has been a speaker at national and local chapter meetings of the American Payroll Association; the University of Denver Graduate Program’s Annual Tax Institute; the St. Louis Chapter of International Accounts Payable Professionals, Relocation Taxes; the Employment Taxes Committee panels of the American Bar Association Section of Taxation; and Ernst & Young LLP’s Health Care Tax Conference. Debbie received a BS in Biology from the University of West Florida, interned at Tallahassee Regional Medical Center’s School of Medical Technology, took financial accounting and business courses at Moorhead University and Metropolitan State College, and earned her Master of Taxation at the University of Denver. Debbie is a member of the Colorado Society of CPAs, the American Institute of Certified Public Accountants and the American Payroll Association. She is also a Certified Payroll Professional (CPP).

Mitch Stauffer Ernst & Young LLP Mitch Stauffer is a tax partner in the Chicago office, with 30 years of experience. Mitch is the Tax Market Leader of Ernst & Young LLP’s Life Sciences sector in the Central Region. Additionally, he serves as the Tax Account Leader for several large multinational companies and is also a leader in Chicago’s Business Tax Services group. Mitch has a diverse background covering a wide range of tax areas, as well as general accounting and business experience. He serves several large multinational clients in the pharmaceutical, medical device, industrial products and consumer products industries. Mitch advises many clients, as well as the Ernst & Young LLP teams serving them, on all aspects of our Compliance & Reporting, Quantitative Services, Tax Accounting and Risk Advisory, and Tax Controversy practices. Before joining Ernst & Young LLP, Mitch was the Treasurer and Director of Tax at Rolls-Royce Allison, and prior to that he worked for another Big Four accounting firm. Mitch is a Certified Public Accountant and is a member of the American Institute of Certified Public Accountants. He holds an MBA degree from the Indiana University Kelley School of Business and a BS degree in Accounting from Indiana University. Mark Stefan Ernst & Young LLP Mark Stefan is a partner in Ernst and Young LLP’s US Indirect Tax practice in Silicon Valley. Mark is responsible for the delivery of related services to a variety of clients and has 23 years of experience in the state and local tax area. Mark’s clients benefit from the substantial experience he has leading state and local tax engagements. He has assisted clients through planning, nexus studies, due diligence reviews, ASC 450 analysis, process streamlining, compliance, reverse audits, audit defense and controversy, claims for refunds and managed audits in a majority of states. As a valued professional to Ernst and Young’s Life Sciences practice, Mark has extensive experience helping companies address sales and use tax transactions and related compliance functions for indirect taxes. He has also been active in developing custom compliance strategies for clients who do not have the technology resources to properly address the complexities involved with the use tax compliance obligations. In addition to using this experience to help companies comply with the many and ever-changing state and local tax rules, Mark has also helped clients recover tens of millions of dollars in tax through refunds and reductions in audit assessments. Furthermore, Mark has been active in assisting companies obtain benefits available with various incentives and the associated tax complexities involved with claiming such benefits. Mark has worked with a number of clients and the relative tax authorities on obtaining tax benefits and addressing the risks related to embedded software in the areas of sales tax and property tax. He is a frequent speaker on state and local tax issues; speaking events include the Tax Executives Institute, Institute for Professionals in Taxation, California Tax Policy Conference, and the Interstate Tax Conference and BNA’s Cloud Computing Webcast. Mark received his Master of Science in Taxation from Golden Gate University and his Bachelor of Arts in Business Economics from the University of California at Santa Barbara. His professional licenses include Certified Public Accountant, California and Certified Management Accountant.

Michael P. Vecchioni Ernst & Young LLP Michael Vecchioni is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice. Mike serves as the Tax Account Leader for many clients in Michigan, Ohio, Wisconsin and Minnesota. Over his 33-year career with the firm, Mike has provided tax services for a multitude of health care systems, managed care organizations, physician groups, public charities, private foundations, colleges and universities, multi-dimensional educational organizations, and other tax-exempt and taxable organizations and individuals. Mike has experience in a wide range of issues, such as qualifying for and maintaining tax-exempt status, joint ventures, for-profit subsidiaries, intermediate sanctions, unrelated business income tax, licensing/royalty arrangements, public charity/private foundation status, physician and executive compensation and tax accounting matters. He also performs due diligence reviews, providing analysis of tax exposures for both buyer- and seller-side transactions. Mike also has considerable experience in the representation of health care and tax-exempt organizations in Internal Revenue Service and state examinations, ruling requests and appellate conferences. Mike is a frequent public speaker and instructor concerning health care and tax matters. He has been published in Healthcare Financial Management and has written chapters in various editions of the Michigan Nonprofit Association’s publication, the Michigan Nonprofit Management Manual. Mike received his BBA in Accounting from Eastern Michigan University; his JD, with an emphasis in tax, from The University of Toledo; and his Master of Laws in Taxation from Wayne State University Law School. Mike is a Certified Public Accountant licensed in the state of Michigan. He is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants, State Bar of Michigan, and the Healthcare Financial Management Association. Mike is also a board member on several nonprofit organizations. Anna Voortman Ernst & Young LLP Anna Voortman is a member of Ernst & Young LLP’s International Tax Services practice for the Midwest Region. She is based in Chicago, Illinois. Anna has more than 25 years of experience advising large multinational companies on various tax matters. She has deep technical knowledge in international corporate restructurings, mergers and acquisitions, foreign tax credit management and repatriations planning, Subpart F matters, earnings and profits analysis, and transfer pricing. She is responsible for coordinating international tax services for some of Ernst & Young LLP’s largest global accounts. Anna is actively involved as an international tax advisor for both major audit and non-audit clients. She has significant experience restructuring non-domestic operations for US multinationals. Anna has taught international taxation and corporate reorganizations at Northwestern University School of Law, DePaul University and The University of Chicago. In addition, she teaches international taxation for Ernst & Young LLP. She is a frequent speaker at Tax Executives Institute events and at Ernst & Young LLP-sponsored seminars and she was named one of the world’s leading tax advisors by International Tax Review magazine.

Michael Wasser Ernst & Young LLP Michael Wasser is a senior manager in Ernst & Young LLP’s National Indirect Tax practice. He is a licensed attorney with over 20 years of experience in the area of indirect state and local taxation. He has led the sales tax practice in a major market of another Big Four firm and has worked to shape tax policy both while serving in state government and in the private sector. Michael has served a variety of industries in assisting internal tax departments toward becoming perceived as opportunity centers for revenue generation through strategic tax planning, refund reviews and process improvements. He is recognized as one of the firm’s subject-matter resources in the health care and life sciences sectors, with extensive experience in serving hospital and clinical care providers, as well as drug and medical device manufacturers/distributors. He drives thought leadership and innovation efforts for Ernst & Young LLP’s Sales Tax practice and regularly leverages his policy experience and numerous tax agency and legislative contacts across the country to assist clients in proactively addressing state indirect tax issues. Michael served three years as policy advisor to the Commissioner of Taxes of the State of Vermont, where he advised the Commissioner, the Governor of Vermont and his cabinet on tax policy matters, and served as Vermont’s delegate to the national Streamlined Sales Tax Governing Board. Mike also acted as the Governor’s principal liaison to the State Legislature on matters involving taxes and incentives. While in this role, he conceived of, developed and drafted legislation for a new business tax incentive program to spur economic growth in Vermont. He successfully advocated for the passage of the business incentive legislation that went into effect in January of 2007. He serves on the Business Advisory Council to the Streamlined Sales Tax Governing Board, advocating for the interests of the health care and life sciences business sectors. Michael is a regular speaker on the topics of health care, cloud taxation and nexus expansion policy at state and local tax professional forums, including the Institute for Professionals in Taxation, Council on State Taxation, and the Tax Executives Institute, among others. He received his Bachelor of Arts degree from the University of Vermont in 1990, and his Juris Doctorate degree from the University of Connecticut School of Law in 1994. Lucille White Ernst & Young LLP Lucille White is a regional practice leader of Ernst & Young LLP’s Exempt Organization Tax Services practice, and the leader of the Americas Provider Sector Tax practice. She is based in Chicago and has more than 25 years of experience working with health care providers and other tax-exempt entities. She has represented clients before the IRS and state departments of revenue in audit defense work, and she has provided an array of tax advisory assistance to health care providers, as well as other exempt organizations, in the following areas: IRS executive compensation and benefit exams; Section 501(r) and community benefit reporting; due diligence related to acquisitions, mergers and dispositions; restructuring for ACA considerations, private benefit, inurement and intermediate sanction concerns; post-issuance compliance requirements for tax-exempt bonds; unrelated business income tax, including reviews of alternative investment activities; and compliance with foreign filings and reportable transactions, joint ventures, Forms 990 and 990-T reporting, as well as other areas of tax compliance. Lucille holds an AB in Economics from Mount Holyoke College, an MBA in Finance and Health Care Administration from the University of Michigan and a JD from DePaul University College of Law, where she focused on health law and taxation. She is a member of the American Institute of Certified Public Accountants, American Bar Association, Illinois State Bar Association and American Health Lawyers

Association. Lucille is a speaker at the annual Ernst & Young LLP Health Sciences Tax Conference, as well as a speaker for other professional organizations. Brad Withrow Ernst & Young LLP Brad Withrow is a partner at Ernst & Young LLP and a member of the firm’s National Tax Leadership Team for Global Indirect and State Tax Services. Brad has national leadership responsibility for the firm’s Sales and Use Tax practice and the Indirect Tax Merger and Acquisitions practice. In his 27 years of public accounting experience, he has consulted with numerous public and private companies located throughout the country. Brad’s areas of knowledge include multistate income and sales tax planning, audit defense, transaction analysis, tax credits, incentives and federal taxation. Brad has extensive experience in the identification of state tax planning strategies for corporations, limited liability companies and partnerships. He is often involved in state tax audit defense, taxpayer conferences, private letter rulings and the negotiation of incentives. Brad is experienced in analysis of state tax issues pertaining to corporate acquisitions, divestitures and reorganizations. He also routinely consults on tax financial reporting implications. Brad is a 1988 graduate of Austin Peay State University, with a Bachelor of Business Administration in Accounting, and currently serves on the university’s College of Business Advisory Board. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants and the Institute of Management Accountants. Brad is also a frequent speaker on state and local tax topics for various forums, including the Paul Hartman State and Local Forum, Tax Executives Institute, Federal Tax Institute, Council on State Taxation (COST) and the Tennessee Society of CPAs. Steven Wlodychak Ernst & Young LLP Steven Wlodychak is a principal in Ernst & Young LLP’s Indirect (State and Local) Tax practice in Washington, DC. Steve is a member of its National Tax Department, leads Ernst & Young LLP’s state and local transactions practice and serves as the state and local director of its Center for Tax Policy. He specializes in the state and local tax aspects of business transactions, including not only advising on the state and local income tax consequences of transactions but also the effects of other indirect taxes, such as sales and use, property and employment taxes on business combinations. He has assisted in the structuring and due diligence investigations of numerous transactions, both for private equity and strategic investors, and has addressed state and local tax considerations in all 50 states and on well over 800 different transactions. Steve previously served in the firm’s Los Angeles and New York offices and was a state and local tax attorney for one of America’s largest insurance companies, an associate attorney with a major regional law firm and worked in state government in New Jersey, including for the governor of the state. He has published extensively on various aspects of state and local taxation, including as a co-author with Willie Kolarik of a recent article titled “The Economic Substance Doctrine in Federal and State Taxation,” appearing in the Tax Lawyer summer 2014 edition (Vol. 67, No. 4). A frequent speaker, Steve hosts EY’s quarterly state and local tax webcasts and those sponsored by Bloomberg BNA and ALI-ABA, and has led seminars on state and local tax matters throughout the US. He has also been a guest lecturer on state taxation at the LLM in Taxation programs at Georgetown University’s School of Law in Washington, DC,

and Loyola Marymount University’s Law School in Los Angeles, California, as well as the Master in Taxation program at Arizona State University in Phoenix, Arizona. Steve received a BSFS. degree (cum laude) from Georgetown University’s School of Foreign Service, a JD (cum laude) from Seton Hall University’s School of Law (where he was an associate editor of the Law Review), and an LLM (Taxation) from New York University. Steve is a member of the American Bar Association, the New York Bar Association, the District of Columbia Bar and the New Jersey Bar. Jacob Zehnder Ernst & Young LLP Jacob Zehnder is a senior manager in Ernst & Young LLP’s Exempt Organization (EO) Tax Services practice, focusing on tax advisory assistance and compliance reporting requirements for EO clients, including health systems, foundations, associations and pension trusts. He supports his EO clients with their tax-related needs in areas such as unrelated business income tax, IRS standards for health care organization compliance, tax exemption, post-issuance compliance of tax-exempt bonds, alternative investments, captive insurance, joint ventures, excise taxes and supporting organization compliance. Jacob has been with Ernst & Young LLP since 2010. Prior to joining the firm, he served as an attorney at a law firm in Chicago, Illinois, where he advised EO clients on their tax, employment, contract, real estate, religious rights and corporate needs. He further represented these clients in disputes with federal, state and local taxing authorities in areas such as employment and property taxes, federal excise taxes and sales tax issues. Jacob holds BS degrees in Statistics and Psychology from the University of New Mexico, and a JD from Valparaiso University, Indiana. He is a member of the Illinois Bar and an active participant in the Chicago Bar Association. Jim Ziesche Ernst & Young LLP Jim Ziesche is a senior manager at Ernst & Young LLP with over seven years of experience serving nonprofit health care organizations and other tax-exempt entities. As a member of the firm’s Americas Exempt Organizations Tax Services group, Jim has dealt with a wide range of tax federal, state and international issues affecting tax-exempt organizations. Jim is a licensed attorney in the Commonwealth of Pennsylvania and received his degrees from Washington & Jefferson College and Duquesne University School of Law. Jim is active in the tax sections of the American Bar Association and Allegheny County Bar Association and is a member of the Healthcare Financial Management Association.