Kara Adams Ernst & Young LLP Kara Adams is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice. Kara works in the health care and tax-exempt organization areas. Kara has 20 years of experience in public accounting. She advises nonprofit clients on a variety of issues, including maintaining tax-exempt status, unrelated business income, alternative investment impact and reporting, private inurement/benefit and intermediate sanctions, organizational restructuring of tax-exempt and taxable entities, executive compensation, 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. Matt Andrew Ernst & Young LLP Matt Andrew is EY’s Asia-Pacific TESCM Leader, responsible for EY’s Asia-Pacific TESCM Centre of Excellence (a dedicated team of TESCM professionals in Singapore, Hong Kong and Shanghai), development of leading-edge and market-relevant restructuring solutions for Asia, and establishing TESCM training for companies in Singapore. Matt brings more than 15 years of TESCM restructuring and transfer pricing experience, working with multinational companies in Singapore, Hong Kong, New Zealand, Australia, the Netherlands, Switzerland, Ireland and the United States, seeking to restructure their operations. His experience includes establishing a range of business models, including principal structures, specialized structures for domestic transactions and centralized procurement and other service models (in Singapore, Hong Kong, Netherlands, Switzerland and Ireland). Matt’s restructuring experience spans the gamut from feasibility to implementation phases, providing services that integrate international tax, transfer pricing, indirect tax/customs and advisory support. He has led restructuring projects for clients in agribusiness, consumer goods, engineering services, life sciences, oil and gas, and finance industries, for Asia-Pacific, European and U.S. corporations. Matt has received a Bachelor of Law, Bachelor of Arts and Masters in Politics and Economics, and is a Barrister and Solicitor of the New Zealand High Court and a Member of the Singapore Institute of Taxation Professionals and the Taxation Institute of Australia.

Diane L. 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 primarily serves large health care systems in the Ohio Valley area.

Diane has led instructional courses covering Form 990, including specific topics such as preparing group returns and addressing IRS notices, as well as dealing with reportable transactions.

Diane has more than 22 years of experience in public accounting, and two years of experience as a controller of a start-up software company.

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.

Cedric Bernardeau Ernst & Young LLP Cedric Bernardeau has more than 20 years of experience with Ernst & Young LLP and is currently a member of its transfer pricing and tax-effective supply chain management (TESCM) practice. Before locating in New York in 2011, Cedric spent the previous two years in Philadelphia and eight years with other EY member firms in Europe, where he assisted clients with the design, implementation and enhancement of centralized trading models and supply chain structures from a transfer pricing and tax perspective. During his time in Europe, Cedric worked in Geneva, Paris and London, where he served as the day-to-day project manager and key contact on projects relating to the design and implementation of numerous tax-effective European structures. In addition to coordinating with EY client-serving teams in Europe, the US and Asia, Cedric worked directly with client leadership, project management offices, tax departments, legal/regulatory teams, management/steering committees, human resources and communications teams to advise all parties on the key design elements of the new structures. Cedric has a BA from Mary Washington College and an MS from George Washington University. Coleen Blakely Ernst & Young LLP Coleen Blakely is a member of Ernst & Young LLP’s Business Tax Advisory practice and serves clients in the life sciences industry. Coleen has been serving clients exclusively in the life sciences industry for the last five years. During this time, she has focused on quarterly and year-end tax provision review processes and audit procedures as well as transaction-related services. Coleen also has more than nine years of federal tax planning and research credit experience. She has designed, implemented, managed and defended a significant number of research credit studies for a multitude of Fortune 1000 US companies. Coleen has vast research credit knowledge and experience in all aspects of research credit, including representing clients before the IRS, both during exam, in pre-filing agreements and in the compliance assurance program. Coleen earned her bachelor’s and master’s degrees in Accounting from the University of Florida. She is a certified public accountant licensed in Florida, New York and New Jersey. Carrie Bliss Ernst & Young LLP Currently located in the New York office of Ernst & Young LLP, Carrie is a senior manager in the firm’s Quantitative Services (QS) practice in its Business Tax Services group. Carrie has 15 years of tax experience in Atlanta, Boston and San Jose, including 7 years of partnership tax consulting and compliance experience and 8 years of experience in several QS Services areas (e.g., research credit, IRC Section 199, inventory and IRC Section 382 projects). Carrie has served priority client accounts across a broad range of industries, including pharmaceuticals, chemical manufacturing, consumer

products and information technology. Carrie earned a Bachelor of Arts in Accounting from Furman University in Greenville, South Carolina. 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 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 and southwestern Ohio. Chris has led instructional courses covering the new Form 990, and specific topics such as Schedule H and Schedule R. 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 and Ohio Societies of Certified Public Accountants and the American Institute of Certified Public Accountants. Bruce A. Bouchard Ernst & Young LLP Bruce Bouchard serves as Ernst & Young LLP’s Tax Leader – Biotechnology Sector and Tax Director of the EY Global Biotechnology Center. He is based in Boston. During the past 30 years, Bruce has provided tax advice to a variety of life sciences organizations, including pharmaceutical, biotech and medical device companies. Bruce is experienced in domestic and international tax planning, FAS 109, global supply chain structuring, mergers and acquisitions, research and development credit studies, and tax planning relating to intellectual property migration, strategic alliances, corporate collaborations and joint ventures. Bruce has spoken for many industry organizations, including BIO, the Association of Bioscience Financial Officers and the Massachusetts Biotechnology Council. He is a past chair of the board of trustees for a state affiliate of the American Heart Association. Bruce also is a past president of a local affiliate of the Big Brothers/Big Sisters Association. Bruce is a graduate of Merrimack College, and he received an MBA in Taxation from Bentley College. He is a certified public accountant licensed in Massachusetts. Bruce is a member of the American Institute of Certified Public Accountants, the Massachusetts Society of Certified Public Accountants and the New Hampshire Society of Certified Public Accountants. Larry Brauer Ernst & Young LLP Larry Brauer is an executive director in Ernst & Young LLP’s Exempt Organization Tax Services practice. Previously, he held a 15-year position as Senior Tax Law Specialist and Reviewer in the IRS National Office Exempt Organizations (EO) Division in Washington, DC. While at the IRS, he specialized in the

health care industry, in particular, health maintenance organizations (HMOs), reviewing many large, complex applications for exemption, writing a number of proposed denial letters, and writing and reviewing numerous private letter rulings and technical advice memoranda. In addition, he assisted in writing various types of public guidance. He frequently assisted examination agents with technical questions on an informal basis by responding to their telephone calls and inquiries. Larry’s experience at the IRS included responding to questions from EO examination agents as well as attorneys and certified public accountants representing EO clients. These questions consisted of a variety of exempt organization subjects, and many involved unrelated business income tax issues as well as public charities and private foundations. Larry has spoken at numerous IRS programs, professional organization meetings and various EY tax conferences. He has authored articles in the IRS Continuing Professional Education (CPE) publications and in professional tax journals. Larry has been a tax professional for over 40 years. For more than 25 years, he worked in the private sector, primarily in the corporate tax department of large publicly held corporations, where he was extensively involved with large case examinations conducted by IRS examination agents. He also worked with the IRS Appeals Office, addressing issues identified by the examination agents during their audits. Larry received a BS in Accounting from American University, and a JD and an LLM in Taxation from the George Washington University Law School. Dominick Brook Ernst & Young LLP Dominick Brook is a senior manager with Ernst & Young LLP and leads the firm’s National Tax practice. Dominick provides climate change and sustainability services, analyzing and improving ROIs for projects through the identification of business incentives and tax credits at the federal, state and local level. In this role, Dominick provides services related to the IRC 179D (EPAct 2005) deduction for energy-efficient commercial and government buildings, as well as negotiated state and utility incentives for energy efficiency projects, LEED buildings and renewable energy investments. He is also working to expand EY’s tax services related to global and domestic carbon markets. Dominick has experience with other related federal tax credits, including New Markets Tax Credits and Advanced Energy Manufacturing Tax Credits. Prior to joining Ernst & Young LLP, Dominick led the expansion of economic development services at Ohio University’s Voinovich School for Leadership and Public Affairs. He also served as an adjunct instructor of Economics during his time at Ohio University. Dominick holds a Juris Doctor from Ohio State University, a master’s degree in Political Science from Ohio University, and a master’s degree in Economics from the University of Edinburgh, Scotland. He is a member of the Ohio Bar and is also a LEED-Accredited Professional. Howard Brooks Ernst & Young LLP Howard Brooks serves as EY’s Americas Life Sciences Leader, which encompasses the pharmaceutical, medical technology and biotechnology sub-sectors. He is a member of EY’s Global Life Sciences Sector Advisory Panel, responsible for developing market and operational sector strategy. Howard serves as the client service partner for many of the global pharmaceutical clients of EY member firms and is responsible for providing relevant industry insight and for insuring successful service delivery to clients. He has over

20 years of experience serving life sciences clients across their multiple business units, including commercial operations, supply chain, R&D, technical operations, consumer health care and corporate services. Howard has extensive experience in addressing companies’ critical business issues with a focus on risk management, regulatory compliance, IT implementation, transaction diligence/structuring and various financial and tax matters. He has led several successful engagements in the life sciences sector, including finance and procurement transformation, shared service outsourcing, regulatory compliance design and implementation, third-party contract risk management, and global tax restructuring/transfer pricing. Howard leads a team of over 500 professionals serving the life sciences sector. He is a frequent industry speaker on business strategy and financial implications. Andy Brown Ernst & Young LLP Andy Brown is a senior manager in the International Tax Services group at Ernst & Young LLP. Andy joined the firm in January 2006 in its Atlanta, Georgia office. He relocated from Atlanta to New York in June 2010. Andy advises clients on restructurings, supply chain, repatriation, IP planning, financing structures and tax credit planning. Prior to joining the International Tax Services group, Andy spent the majority of his time assisting clients with the preparation of tax provisions. Andy earned a Bachelor of Science in Accounting, as well as a Masters in Accounting, from the University of Georgia. He is a certified public accountant in Georgia and a member of the American Institute of Certified Public Accountants and the International Fiscal Association. Brandon Cash Carlton Ernst & Young LLP Brandon Cash Carlton is a principal in Ernst & Young LLP’s National Tax Department’s Federal Tax Services group in Washington, DC. Brandon advises clients on federal tax methods, credits and inventory issues, and is assisting clients nationwide with the implementation of the tangible property capitalization temporary regulations. Brandon works with a wide variety of clients in all industries. Brandon served in the US Treasury Department’s Office of Tax Policy from September 2007 to January 2012, where he was Associate Tax Legislative Counsel. At Treasury, Brandon was the lead tax policy advisor on a variety of legislative and regulatory matters in the areas of accounting methods (including income and expense timing, capitalization, depreciation and expensing, and inventory), accounting periods, the R&D credit, the section 199 manufacturing deduction, the new markets tax credit, the Alternative Minimum Tax, and loss provisions, among others. Brandon was also deeply involved in developing rules for energy grants under the American Recovery and Reinvestment Act of 2009, for the therapeutic discovery project credit, and for certain health care tax provisions under the Affordable Care Act of 2010. In his time at Treasury, he helped publish nearly 75 pieces of formal guidance, including the tangible property capitalization temporary regulations and a number of recently published capitalization safe harbors for specific industries. Before joining Treasury, Brandon was a senior manager at Ernst & Young LLP and coordinated Ernst & Young LLP’s national retail and consumer products tax network. Brandon holds an LLM in Taxation from the Georgetown University Law Center, a JD from the University of Texas School of Law, an MBA from the University of Utah and a BS from Brigham Young University.

He is an attorney licensed in the state of Texas. Brandon is also an adjunct professor of income tax accounting at the Georgetown University Law Center, where he has taught since 2007. Patricia Chaback Ernst & Young LLP Patricia Chaback is a member of Ernst & Young LLP’s National Tax Controversy and Risk Management Services group. Pat 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). Prior to joining Ernst & Young LLP, Pat served from 2006 to 2012 as the Industry Director for the communications, technology and media industry of the IRS Large Business and International (LB&I) Division, which also included tax law compliance responsibility for the gaming, sports and entertainment industries. Prior to that position, Pat was the Director, Field Operations, for the financial services (banking, brokerage and insurance) industry. Through the many compliance leadership positions that Pat held with the IRS, she gained examination experience in virtually all of the industries and sectors encompassed within the LB&I Division. During her distinguished 30-year career with the IRS, Pat was instrumental in the design and implementation of relationship management and dispute resolution programs that include the Compliance Assurance Process and the Quality Examination Process. Pat has tax compliance experience in the use of the Fast-Track Settlement, the Pre-Filing Agreement and the Advance Pricing Agreement programs. Pat has worked extensively in both the international and domestic tax law areas of the IRS, and she served as a leader for international specialty tax groups that focused on the resolution of transfer pricing, cost sharing, withholding and other complex multinational issues. While at the IRS, Pat served for five years as the LB&I Chairperson for the IRS Advisory Committee for the Commissioner, engaging with large business tax leaders (private and academic), collaborating to enhance tax administration, minimize controversy and expand dispute resolution opportunities. Pat represented LB&I on an Organisation for Economic Co-operation and Development Forum on Tax Administration subgroup collaborating with foreign tax authorities on tax compliance and risk management protocols. Pat holds a BS in Accounting from Elmira College in New York and a Master of Arts in Industrial and Organizational Psychology from the University of New Haven in Connecticut. She is a graduate of the 2003 IRS Executive Development Program and is a recipient of the 2010 Presidential Rank Award for meritorious service in the IRS. Sarah Churton Ernst & Young LLP Sarah is an Executive Director based on Ernst & Young LLP’s UK Tax Desk in New York. She has served International Tax Services practices at EY member firms for 15 years. Sarah has significant experience advising US multinational groups on tax aspects of structuring investments into the UK, including tax-efficient financing, supply chain and IP centralization, and cash repatriation. Over the past two years, Sarah has worked closely with policy-makers and the UK tax authorities developing the new patent box regime and has assisted clients across a wide range of different industries to understand, evaluate and plan for the regime. Sarah coordinated the

implementation of one of the largest patent box transactions to date, which included accelerated bilateral IRS/HMRC clearances. Sarah is a chartered accountant and has a master’s degree in Mathematics from Oxford University. She has published articles in several tax journals and is a regular speaker at tax seminars and conferences. Lee Cleland Ernst & Young LLP Lee Cleland is a tax partner in Ernst & Young LLP’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, biotechology 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. Ned Connelly Ernst & Young LLP Ned Connelly recently 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 and specialty Branch Chief, Territory Manager and Technical Advisor Manager. In his most recent position as Technical Advisor Manager of the Financial Accounting & Compliance team, Ned managed and implemented several current cutting-edge programs designed to gain resource efficiencies and reduce taxpayer burden. He established and managed the 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 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. He developed and tested the LIFE limited scope audit process. In addition to managing the Financial Accounting & Compliance team, he managed the Tax Shelters, Retail, Food, Pharmaceutical and Healthcare team and the Heavy Manufacturing and Transportation Technical Advisor team. 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 worked with taxpayers and audit teams to improve the timeliness and currency of corporate audits for his territories. He coordinated with the 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 actively promoted and utilized various issue resolution strategies with particular success with fast track. 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. Brain Cromwell Ernst & Young LLP Brian Cromwell is a transfer pricing principal in Ernst & Young LLP’s Northeast International Tax Services practice. In his many years of experience, Brian has served as the lead economist for major tax integration and restructuring projects for large global multinationals. He has experience in virtually all segments of the technology industry, as well as in the life sciences industry, and has a national reputation as a very senior transfer pricing advisor. His transfer pricing experience includes controversy support, audit defense, intangible asset valuation, advance pricing agreements, and the design and implementation of global transfer pricing strategies. He has extensive experience in the evaluation, support and defense of intangible pricing positions as part of tax controversy and FIN 48 reviews. Before joining Ernst & Young LLP in July 2009, he served as a principal economist with Baker & McKenzie Consulting. He also has previous Big Four experience and served as an economist with the Federal Reserve Bank of San Francisco and the Federal Reserve Bank of Cleveland. He is a frequent speaker at technology industry conferences. He has also served as a lecturer at the University of California, Berkeley, Haas School of Business. He holds a PhD in Economics from the Massachusetts Institute of Technology and a BA in Economics from Swarthmore College. Scott A. Donaldson Ernst & Young LLP Scott Donaldson is National Director of Ernst & Young LLP’s Exempt Organization Tax Services practice, and he has served many of the firm’s largest health care clients during his 32 year career with the firm. Scott provides tax planning, advisory and compliance services to various health care providers, health plans and other health care-related organizations, practicing exclusively in the not-for-profit, tax-exempt arena. Scott advises health care and nonprofit clients on a variety of issues, including community benefit matters, integrated delivery system development, unrelated business income, private inurement/benefit and intermediate sanctions, organizational restructuring of tax-exempt and taxable entities, physician

recruiting and retention, joint venture structuring, hospital-physician alliance structuring, executive compensation and employee benefits, excise and payroll tax issues, fund-raising issues, state and local taxes, independent contractor issues and tax-exempt financing. Additionally, Scott has represented many hospitals, physicians and other health care entities before the IRS in connection with examinations, tax-exemption applications and private letter ruling requests. Scott received his BS in Accounting and master’s degree in Taxation from Arizona State University. He is a certified public accountant and 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. Jack Donavan Ernst & Young LLP Jack Donovan is a member of Ernst & Young LLP’s Accounting Methods and Inventories group. Based in Washington, DC, Jack has over two decades of tax experience, particularly in tax accounting matters. For the past 17 years, Jack has helped clients prepare and implement accounting methods change requests and has assisted them with accounting methods and inventory controversies. Currently, he spends a significant amount of time helping clients in the for-profit health care provider industry with tax accounting method issues. 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, appealing recommendations and petitions for certiorari for cases decided adversely to the government, and preparing and reviewing defense letters and settlement letters for refund cases. He also responded to technical inquiries from district counsel attorneys, appeals officers and revenue agents about specific cases or issues they were working on in the field. Jack has worked primarily with issues concerning income and expense recognition, installment sales, penalties, alternative minimum tax, long-term contracts, qualified/designated settlement funds, the claim of right doctrine and Section 1341, bad debt deductions, general individual and business expense deductions and exclusions, the mitigation provisions, transferee liability, equitable recoupment and the statutes of limitation. During his tenure with the IRS, he was appointed the Industry Coordinator for the Data Processing Industry Specialization Team, part of the IRS Industry Specialization Program. 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. Keith D. Eisenstein Ernst & Young LLP Keith D. 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 almost 20 years of tax experience with 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 pharmaceutical, 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 conferences on state and local tax issues 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. Alan Ellenby Ernst & Young LLP Alan M. Ellenby is a member of Ernst & Young LLP’s Tax practice in Chicago, IL. Alan is a member of the Human Capital – Talent & Reward practice and concentrates in the areas of taxation of compensation and employee benefits. Before joining EY in 1991, he concentrated in employee benefits at two leading Chicago law firms — as a partner at Rudnick and Wolfe, and before that, as an associate at Kirkland and Ellis. At Ernst & Young LLP, Alan’s practice has encompassed various areas such as qualified and non-qualified retirement plans, equity-based compensation programs, incentive compensation programs, health and welfare plans, cafeteria plans, and other types of compensation and employee benefit issues. Alan often works with clients to increase the value of such plans while limiting their costs; advising clients on the tax impact of compensation and benefits transactions from both an employer and employee perspective; assisting clients with the myriad of complex regulations of ERISA and the Internal Revenue Code applicable to compensation and employee benefit plans; handling the compensation and employee benefit issues that arise during the course of corporate acquisitions and divestitures (including the rules concerning the taxation of golden parachute payments) as well as upon the termination of defined benefit pension plans. Alan graduated magna cum laude with a BS in Actuarial Science from the University of Illinois and received his JD with honors and Order of the Coif from the University of Chicago (1982). He is a member of the Illinois Bar, the American Bar Association and the Chicago Bar Association. Bill Fera Ernst & Young LLP Bill Fera is a principal in Ernst & Young LLP’s Advisory practice and serves as Chief Medical Officer and Clinical Transformation Leader for health care clients. He works out of the firm’s Pittsburgh, PA office. Dr. Fera has provided over a decade of clinical and information technology leadership at academic, community and ambulatory medical centers and has consistently worked to redefine the model of health care delivery through deployment of state-of-the-art information technologies to produce superb clinical and financial outcomes. Prior to joining EY, Dr. Fera served as the Vice President of Medical Technologies at UPMC, where he led UPMC’s ambitious semantic interoperability project, as well as international consulting opportunities. He also helped to develop and launch the Center for Connected Medicine and served as faculty at the McGowan Institute. In these roles, he was responsible for identifying emerging technologies and health care trends. Dr. Fera’s professional background includes serving on of the UPMC Quality Patient Care Board as well as the Clinical Quality Improvement Committee for the UPMC Health Plan. Through these efforts, Dr. Fera has gained a unique understanding of the challenges facing health care organizations from a payer and provider system level and endeavors to find and promote technologies to further the mission of patient care.

Dr. Fera is a graduate of the Medical College of Pennsylvania with Alpha Omega Alpha honors, and served as chief resident at University of Pittsburgh Medical Center, St. Margaret Hospital. Dr. Fera is a graduate of the University of Pennsylvania and Wharton School of Business. Brian Foley Ernst & Young LLP Brian Foley is a Tax partner in Ernst & Young LLP’s National Tax – Tax Accounting and Risk Advisory Services practice. Brian has more than 16 years of client service experience, including more than 15 years advising on and auditing multinational, public and private company tax provisions in a wide variety of industries and jurisdictions. Brian has extensive experience advising clients on US GAAP and IFRS tax accounting matters related to share-based payments, mergers and acquisitions, divestitures, financing arrangements, variable interest entities, internal restructurings and other sophisticated transactions. Brian also advises on tax risk management, tax processes and internal controls, and tax function performance. Brian lived in Shanghai, China for more than four years, where he led the Tax Accounting and Risk Advisory Services practice in Greater China, working with inbound and outbound clients across Asia-Pacific. Prior to joining Ernst & Young LLP’s National Tax practice, Brian was a global Tax Account Leader serving public and private multinational clients, responsible for leading global tax service client relationships. Beyond accounting for income taxes, Brian’s other professional experiences include business combinations, supply chain tax planning, tax controversy and tax function co-sourcing. Brian holds Bachelor of Science (Business Administration – Accounting) and Master of Accountancy (Taxation) degrees from the University of Tennessee at Knoxville. He is a certified public accountant licensed in Illinois and a member of the American Institute of Certified Public Accountants. Maureen Foley Ernst & Young LLP Maureen Foley is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice. Maureen is based in Houston, where she provides tax compliance and advisory services to tax-exempt entities in the health care industry. Maureen has over 27 years of tax experience. She has worked extensively with tax exempt organizations and advises them on a variety of tax issues, including obtaining and maintaining tax-exempt status, unrelated business income tax and federal compliance issues. Maureen received her BBA from Stephen F. Austin State University. She is a certified public accountant licensed in the state of Texas and a member of the American Institute of Certified Public Accountants. Rick Fonte Ernst & Young LLP Rick Fonte is a Tax Principal in Ernst & Young LLP’s Business Tax Services practice with over 16 years of experience serving primarily life sciences companies. Rick has served in numerous tax technical, industry and tax quality roles throughout his career, including serving as the firm’s National Pharmaceutical Industry Resident and the Leader for the firm’s Northeast Area Research Credit and R&E

Expense services. For the last eight years, Rick has been a tax account leader serving Northeast clients ranging in size from start-up to large multinational. In addition, Rick has significant tax advisory and account management experience, having designed and assisted with the implementation of tax and risk management strategies for clients across a multitude of industries. Rick also has significant tax provision experience, assisting companies in implementing FIN 48 and heading engagement teams with respect to the quarterly and year-end tax provision review processes and audit procedures performed for a number of public attest clients. Rick received a BS from Trinity College in Hartford, CT, a JD in Tax from the University of Connecticut School of Law and an LLM in Taxation from Boston University School of Law. He is a member of the American and Connecticut Bar Associations. Brian Francis Ernst & Young LLP Brian Francis is an executive director in the Advisory practice of Ernst & Young LLP. Brian advises on finance transformation, tax-efficient supply chain implementations and enterprise performance reporting enabled by SAP. He employs an implementation-focused approach with an emphasis on strong business cases and leading-class strategies. Brian has 25 years of professional experience and 18 years of experience implementing SAP. He received a BS in Computer Science from Texas A&M University. Chad Franks Ernst & Young LLP Chad Franks is a senior manager in Ernst & Young LLP’s National Exempt Organization Tax Services practice. Chad provides various advisory and compliance services to tax-exempt clients primarily in the Southeast. Specifically, he regularly prepares and reviews the Forms 990, “Return of Organization Exempt from Income Tax,” Forms 990-T, “Exempt Organization Business Income Tax Return,” Forms 1023, “Application for Recognition of Exemption,” Forms 5471, “Information Return of US Persons With Respect To Certain Foreign Corporations,” Forms 926, “Return of US Transferor of Property to a Foreign Corporation,” and Treasury Forms TD F 90-22.1, “Report of Foreign Bank and Financial Accounts” for his tax-exempt clients. Chad counsels clients on political, lobbying and joint venture activities to help them avoid jeopardizing their tax-exempt status. Chad also advises exempt organizations on other tax compliance issues including community benefit, self-dealing, intermediate sanctions, reportable and foreign transaction disclosures, charitable contribution disclosures, tax-exempt bond post-insurance compliance, ACS 740 (formerly FIN 48), employee benefits, captive insurance arrangements, and unrelated business income tax. Chad graduated cum laude from Middle Tennessee State University with a BS in Political Science. He received his JD cum laude from Mercer University School of Law, where he served as Lead Articles Editor on the editorial board for the Mercer Law Review. Chad served as law clerk for the US Court of Appeals for the Eleventh Circuit and as an Assistant Attorney General for the State of Georgia, where he represented the Georgia Department of Revenue before state and federal courts. Chad is admitted to the Bar in Georgia and a member of the Tax Section. He is also Finance Chair of HealthMPowers, a Section 501(c)(3) publicly supported charity in the Atlanta area. Tracee Fultz Ernst & Young LLP

Tracee Fultz is a member of the Northeast Transfer Pricing practice of Ernst & Young LLP. She practices in the area of transfer pricing, especially pharmaceutical and biotech intercompany pricing as well as new drug pricing design, documentation and controversy. Tracee has also participated in numerous advisory projects focused on Tier I audit preparation. Her clients include large pharmaceutical, middle market and biotech companies. Tracee has authored and co-authored various articles 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 is an executive director in Ernst & Young LLP’s Tax practice with more than 21 years of public accounting experience. He has served clients throughout Texas and the US in various industries but with a focus on the not-for-profit arena. Ken has worked both with audit teams and directly with clients on tax compliance, planning and restructuring issues. His client base has included health care providers, public charities, private foundations, VEBA trusts, pension trusts, partnerships, S Corps and some public corporations. Some of his more recent issues have involved transfer pricing allocations, ASC 740-20 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 on the complexity, relevancy and pertinent highlights of the Form 990 throughout Texas and New Mexico. These presentations and discussions have focused upon corporate governance, 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 is 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 currently the President-Elect of Optimist International. Ken has a Masters of Taxation from Baylor University. Glen Giovannetti Ernst & Young LLP Glen Giovannetti has over 28 years of experience with Ernst & Young LLP, mostly serving clients in biotechnology and medical device industries. Glen leads a team focused on understanding the evolving needs of clients in the life sciences industry, monitory trends and business drivers, and networking and informing the EY professionals serving the industry globally.

Glen serves on the board of directors of the Biotechnology Industry Organization and on the Leadership Council of The Schwartz Center for Compassionate Care.

Bryan Glanzberg Ernst & Young LLP Bryan Glanzberg is a senior manager in Ernst & Young LLP’s International Tax Services 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 rates, cash taxes and earnings per share. He has prior experience with private equity clients performing US tax due diligence and 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 certified public accountant in New York State. He is a member of the American Institute of Certified Public Accountants and the New York State Society of Certified Public Accountants. Brenda Griesemer Ernst & Young LLP

Brenda Griesemer is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice and its National Tax department. She has more than 20 years of experience in public accounting and provides tax compliance and advisory services to tax-exempt entities, particularly companies in 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 fund-raising issues.

Brenda received her master’s degree in Accountancy from Southern Illinois University. She is a certified public accountant licensed in the state of Arizona and a member of the American Institute of Certified Public Accountants and the Arizona Society of Certified Public Accountants. Tim Gunning Ernst & Young LLP Tim Gunning is a senior manager in Ernst & Young LLP’s Transfer Pricing and Economics practice and is based in New York. He has spent the majority of his career working for the EY firms in London and New York, with an emphasis on the life sciences space, including, pharmaceutical, biotech, medical device, imaging, and over-the-counter consumer goods. Tim advises primarily on complex technical transfer pricing issues for life sciences companies, with the majority of his transfer pricing training taking place in New York for Fortune 100 clients. Tim has a BS in Economics from Florida State University, and an MA and PhD in Economics from Rice University with a concentration in Health Economics and Applied Econometrics. Tim was a post-doctoral research fellow at the Tax and Expenditure Policy Program at the James A. Baker III Institute for Public Policy in Houston, TX and a Statistical Research Fellow in Taxation at the Heritage Foundation think tank in Washington, DC. Tim has published articles in the National Tax Journal, the Journal of Productivity Analysis, and Empirical Economics, and a chapter in the MIT Press volume Fundamental Tax Reform. He has appeared as an invited speaker at a number of conferences, such as National Tax Association Meetings, the Southern Economics Conference and the North American Productivity Conference. Tim’s experience includes: IP migration as it relates to tax restructurings; transfer pricing conversion analyses and strategies; valuation analyses and their application to transfer pricing; annual US transfer pricing documentation studies under US transfer pricing guidelines; unspecified and alternative transfer pricing methods in the absence of traditional approaches, including econometric approaches; controversy and risk mitigation strategies as it relates to complex IP transactions; and 936 structures and conversions.

Kenneth C. Hausser Ernst & Young LLP

Ken Hausser is a member of Ernst & Young LLP’s National Employment Tax practice. He works on payroll and employment tax processing and compliance, unemployment claims and tax administration. He primarily provides tax advisory services to clients in the financial services industry but has assisted clients with federal, state and local payroll and employment tax issues across all industries.

Ken joined Ernst & Young LLP in 2001. He 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. Most recently, Ken has developed the process and procedures and managed the team responsible for medical resident Federal Insurance Contributions Act (FICA) refund claims.

Ken also 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 entire payroll, withholding and reporting function. He facilitated all federal, state and local payroll and employment tax audits, payments, filings and general ledger reconciliations, and also assisted with multiple payroll system implementations such as PeopleSoft. In addition, he managed the daily administration of payroll and payroll tax compliance, overseeing 20 payroll, payroll tax and accounting professionals.

Ken writes articles for both internal and industry publications. He actively 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. Debi Heiskala Ernst & Young LLP

Debi Heiskala is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice and is based in the San Diego office. Debi has advised nonprofit clients for more than 20 years on a variety of issues, including maintaining tax-exempt status, unrelated business income tax, private inurement/benefit and intermediate sanctions, private foundation excise taxes, organizational restructuring of tax-exempt and taxable entities, joint venture structuring, executive compensation and employee benefits, excise and payroll tax issues, deferred compensation matters, fund-raising issues, state and local taxes, independent contractor issues and tax-exempt financing. Additionally, Debi has represented many organizations before the IRS in connection with examinations and tax exemption applications. Debi provides tax planning and advisory services to various tax-exempt entities, including health care organizations, educational institutions, private foundations, supporting organizations and scientific research organizations.

Debi received her BS in Accounting and MS in Taxation from San Diego State University. She 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, the California Society of Certified Public Accountants and the Healthcare Financial Management Association.

Joyce Hellums Ernst & Young LLP Joyce Hellums leads the Southwest Region Health Care Tax practice of Ernst & Young LLP and is a member of the firm’s National Exempt Organization Tax Services 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 IRS, 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 the current co-chair of the University of Texas Nonprofit Organizations Institute Planning Committee and as an ex-officio member of the IRS Gulf Coast Tax Exempt/Governmental Entities Council. She also is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants and the Health Care Financial Management Association. Karen Holden Ernst & Young LLP Karen Holden has more than 25 years of tax advisory experience. She started her career with the Department of the Treasury’s Office of Chief Counsel in Washington, DC, working in both the Corporate Reorganizations and the 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 spent time with 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 regional 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. Lee Holt Ernst & Young LLP Lee Holt is a partner in the Ernst & Young LLP International Tax Services, Capital Markets group and is based in New York. He focuses on cross-border financial transactions and structures, financial instruments, foreign currency transactions, hedging and US tax issues and opportunities related to in-house banking/treasury structures. Lee is a frequent panelist and chairperson at conferences, including the annual EY International Tax Conference, tax directors’ workshops and external conferences such as TEI, ATLAS (past chairperson of Foreign Currency Transactions seminar) and Networking Seminars. Lee has been with Ernst & Young LLP since 1994. Prior to working in the New York office, Lee worked in London for three years as part of the US Tax Desk of the EY member firm in the UK, and, prior to that, in Ernst & Young LLP’s Philadelphia-based International Tax Services group.

Lee graduated from the University of Richmond with a Bachelor of Science in Business Administration (Accounting) in 1994 and received a Masters in Taxation from Villanova University (School of Law) in 1999. Gary Horowitz Ernst & Young LLP

Gary Horowitz is an executive director and member of Ernst & Young LLP’s Exempt Organization Tax Services practice. He is the Northeast Tax Market Segment Leader for the Healthcare practice as well as the Northeast Region Co-Leader for the Exempt Organization Tax Services practice. Gary has more than 25 years of experience serving large health care systems, health maintenance organizations, and colleges and universities. He assists clients with coordinated exams, restructuring, payroll tax issues, state and local tax issues, joint venture structuring, compensation issues and non-resident alien reporting.

Gary has a BA in Economics; a JD from Rutgers, the State University of New Jersey; and an LLM in Taxation from New York University School of Law. He is a certified public accountant licensed to practice in New Jersey and New York. Tricia Johnson Ernst & Young LLP Tricia Johnson is an executive director in the Ernst & Young LLP Exempt Organization Tax Services practice and is based in Cincinnati. Her clients are primarily in the Midwest. Tricia’s areas of experience include exemption rulings process and procedure for filings to the Cincinnati IRS TE/GE group, executive compensation structuring and related Form 990 reporting, joint ventures and other UBI considerations, intercompany transactions between taxable and exempt entities, entity structuring and rationalization, and IRS examinations. Her clients include health care systems, higher educational institutions, private foundations (both family and corporate), general public charities and others. She has spent significant time defending large exempt organizations during multi-year large case IRS exams. In addition, she has successfully led several organizations through the IRS appeal process on specific UBI and exemption issues. She serves as a process and procedure specialist, as well as liaison, for filings to the Cincinnati IRS TE/GE. After graduating with a BS in Accountancy from Miami University in Ohio, Tricia began her career at Arthur Andersen working almost exclusively with exempt organizations, and has continued this area of focus throughout her career. She is a member of the American Institute of Certified Public Accountants and Ohio Society of CPAs, speaks at various events and is the Treasurer of St. Vincent de Paul of Cincinnati. Alison Jones Ernst & Young LLP Alison Jones, who joined Ernst & Young LLP’s National Tax office in 2000, advises 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.

In addition, she 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 an attorney licensed in the state of Texas, 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 TEI events, and is also an adjunct professor in the LLM program at Georgetown University, teaching Tax Accounting. Terence Kennedy Ernst & Young LLP Tery Kennedy is an executive director in the Cleveland office of Ernst & Young LLP providing tax planning and advisory services to a broad spectrum of health science organizations throughout Ohio. His clients include multi-entity health care systems, physician corporations, managed care organizations, community hospitals and other large community-based exempt organizations. Tery primarily assists health care and other exempt organizations with a variety of tax matters, including corporate formations, choice-of-entity determinations, IRS examinations, income and employment tax issues, intermediate sanction concerns, joint venture structures, physician initiatives, unrelated business income tax issues, information reporting requirements, and pension and benefit planning and compliance. Tery graduated from Xavier University with a Bachelor of Science in Business Administration, majoring in Accounting. He received his law degree from Case Western Reserve University School of Law. Tery is a member of the American Bar Association, the American Institute of Certified Public Accountants and the Healthcare Financial Management Association. Dennis Kriek Ernst & Young LLP Dennis Kriek is a Partner in Ernst & Young LLP’s International Tax Services practice and is based in New York. Dennis advises US and foreign multinationals active in the technology, pharmaceutical, biotech and medical devices sectors on US taxation of cross-border transactions. Dennis has a broad range of experience in design and implementation of international tax projects with a focus on US and foreign tax planning related to business restructurings; mergers and acquisitions; divestitures; post-merger integration strategies; holding, IP and financing structures; repatriation; and supply chain/transfer pricing planning. Dennis has over 16 years of experience in the area of international tax and related areas (legal, accounting, treasury, valuations). He functions as an international tax and business advisor to a number of health care companies.

Katherine Kurtzman Ernst & Young LLP Katherine Kurtzman is an executive director in the Ernst & Young LLP Exempt Organization Tax Services practice, based in Chicago. She spends the majority of her time working with tax-exempt organizations and their related for-profit entities. Katherine has 28 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, and understanding the implications of alternative investments. In addition, she has significant experience assisting exempt organizations with the IRS exams and helping them 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. Antoinette Lagerwij Ernst & Young LLP Antoinette Lagerwij is a Senior Manager in the Advisory Services Supply Chain practice of Ernst & Young LLP with over sixteen years in international consulting, she has gained extensive experience supply chain transformations, supply and demand management and managing projects through the project lifecycle across industries. During the last five years, Antoinette has focused on transforming the supply chains of life science pharmaceutical and health care providers, specifically designing supply chain operating models supporting the end-to-end supply chain processes to operate and support tax effective structures. She specializes in the implementation of Sales & Operations Planning processes and Supply Chain strategy to drive business value, supply continuity and increased customer satisfaction.

Raymond Lee Ernst & Young LLP Raymond Lee is a senior manager with Ernst & Young LLP’s National Exempt Organization Tax Services practice. He has extensive experience with federal and state income tax advisory and compliance services. Raymond has over 20 years of taxation experience with Big Four public accounting firms and internal corporate tax departments, serving both publicly and privately held businesses in a variety of industries. Currently, he focuses on providing services to both for-profit companies and tax-exempt organizations in the health care industry. Raymond received BBA and MS degrees in Accounting from The University of Texas at Austin. He is a certified public accountant licensed in the state of Texas, and is a member of the American Institute of Certified Public Accountants.

Hadley Leach Ernst & Young LLP Hadley Leach is a partner in Ernst & Young LLP’s Tax Performance Advisory practice and advises on inter-company effectiveness. She has over 18 years of advisory experience, including providing tax organization, process and technology services for large multinational corporations. Hadley’s experience includes participating in a broad range of finance and tax transformation initiatives with stakeholders across tax, finance, operations and information technology. She works with clients to help them improve their tax and transfer pricing functions, map and redesign related processes and organization roles/responsibilities, align tax and transfer pricing requirements in ERP and other system implementations, and evaluate their tax technology to help improve reporting and overall tax performance. Hadley is a frequent speaker and writer on the topic of inter-company effectiveness and operationalizing transfer pricing, leveraging technology and improving tax function performance. She also serves as the Ernst & Young LLP lead for an initiative with SAP to co-develop transfer pricing thought leadership. Hadley is a CPA in the state of New York. She received her Master of Accounting from Tulane University and her Bachelor of Commerce and Business Administration from the University of Alabama. Dan Lipton Ernst & Young LLP Daniel Lipton is a senior manager in Ernst & Young LLP’s Northeast Region Tax practice, advising on both federal tax and state and local tax. Dan’s experience includes state income/franchise tax planning; medical devices excise tax planning and analysis; sales/use tax analysis; mergers and acquisitions; and tax controversy. His clients primarily consist of multinational biotech/pharmaceutical, medical device, manufacturing and retail companies. Dan frequently contributes to EY firms’ tax technical trainings, including teaching several state and local tax classes in Bangalore, India, and is also a member of the EY Americas Tax Advisory Forum. Dan earned a bachelor’s in Accounting from the University of Massachusetts at Amherst with honors and a JD from Suffolk University Law School. He is a member of the Massachusetts Bar. Dan’s experience with Big Four public accounting firms includes several years of audit experience prior to law school. Jennifer Longstreet Ernst & Young LLP Jennifer Longstreet is a senior manager in Ernst & Young LLP’s Accounting Methods and Inventory group. She has more than 12 years of experience providing federal tax consulting and business tax services to a diverse range of manufacturing and retail clients in the firm’s Midwest and West Regions. Jenni currently serves as the leader for the West Region’s development of thought leadership on recently released tangible property regulations. Her experience includes various advisory projects, particularly addressing federal capitalization and repairs studies for large manufacturers and retailers. Jenni’s experience also includes managing federal and state compliance engagements for a variety of clients in the manufacturing, retail and service industries. Jenni also has experience reviewing income tax provisions and ASC 740 reserves. Jenni is a licensed certified public accountant in California, Illinois, Michigan and Washington, and she is a member of the American Institute of Certified Public Accountants. Jenni received her BBA in Accounting

from Grand Valley State University in Grand Rapids, Michigan, and her Master of Science in Taxation from DePaul University in Chicago, Illinois. Carla Lough Ernst & Young LLP Carla Lough is in the Advisory Services Healthcare practice of Ernst & Young LLP. Carla is a driven project leader with over 10 years’ health care experience in oversight of solution development, IT interoperability, financial tracking, contract management, patient and provider relations, acute and ambulatory care settings, managed care, medical billing, business operations planning and setup, privacy and security, and issue and risk resolution. Her strong verbal and written communication skills routinely convey findings and recommendations to C-level board members, senior management and governmental entities. Carla has a BA in Health Care Administration from Baker College and is a certified HIPAA Professional and Security Compliance Specialist.

Keith Lowenhar Ernst & Young LLP Keith is a senior manager in Ernst & Young LLP’s International Tax Services practice in the Northeast Region. He has more than seven years of experience in transfer pricing. He holds a BS from SUNY Binghamton and an MBA from New York University with a specialization in Accounting/Taxation and Economics. Keith concentrates on work related to both the pharmaceutical industry and financial model preparation, with an emphasis on tax effective supply chain management (TESCM). He has participated in various internal and external presentations on the differences between the various European intellectual property regimes. He also advises on US legislative updates. Linda Mason Ernst & Young LLP Linda Mason is Ernst & Young LLP’s Director of Operations, Exempt Organization Tax Services. Linda provides tax compliance and advisory services to tax-exempt entities, especially those in the health care industry. Her clients include hospitals, multi-entity health care systems, colleges, universities and foundations. She has worked with Ernst & Young LLP’s National Tax department to bring comments before the IRS regarding changes in the filing requirements for tax-exempt organizations. Linda has also worked with the IRS on electronic filing of Form 990, as well as the revised 2008 Form 990. Linda has nearly 20 years of experience in public accounting, including 18 years in the firm’s Miami office. Linda received a BA from the University of Florida and an MBA from Florida Atlantic University. She is a certified public accountant licensed in the state of Florida. 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 Nashville office federal tax practice as a partner with Arthur Andersen, where he began his career and spent 17 years.

Wade’s broad experience includes assisting privately held and public companies in planning for state, federal and international tax issues. Specific areas of experience include: tax-efficient structuring of mergers and acquisitions, including asset and stock acquisitions and dispositions, spin-offs, tax reorganizations and joint ventures; representation before the IRS at the exam and Appeals level; obtaining of private letter rulings from the IRS National Office; evaluation of tax accounting methods and related filings for permission to change methods with the IRS National Office; assistance to clients related to financial accounting implications for income taxes, including assistance with implementation of FIN 48 and Section 404 of the Sarbanes-Oxley Act; and facilitating identification and analysis of tax issues applicable to health care providers. Wade serves a variety of public and private equity-sponsored clients operating in the health care space, including providers, payors and health care technology companies. Wade graduated from the University of Tennessee with a master’s in Accounting with a tax emphasis. He is a member of the American Institute of Certified Public Accountants and the Tennessee Society of Certified Public Accountants, and he serves on the board of directors for the Nashville Zoo and Salama Institute. He is also a frequent speaker on tax topics. Tom Meyerer Ernst & Young LLP Tom is an executive director in Ernst & Young LLP’s Employment Tax Advisory Services group in the National Tax department. He is based in Washington, DC. Tom advises on employment tax issues and other procedural areas, as well as IRS examination, Appeals, and private letter ruling matters. Tom provides technical advice and guidance concerning the following subject matter areas: employment taxes; information reporting; business credits; taxpayer access to information; tax returns; statutes of limitation; interest; civil penalties; the examination function; the appeals function; assessment procedures; overpayment, refund, credit and abatement procedures; challenges to summonses and IRS investigation powers; the tax collection function; avoiding and minimizing the effect of tax liens and levies; and procedural bankruptcy tax issues. Before joining Ernst & Young LLP, Tom served as Assistant Counsel, U.S. House of Representatives Committee on Ways and Means, Subcommittee on Oversight. He was responsible for procedural and administrative tax issues and for coordinating Congressional hearings on various tax matters. Tom served from 1971 to 1985 in the IRS’ Office of Chief Counsel. He was the Technical Assistant to the Director, General Litigation Division and was responsible for all areas of tax administration and procedure, including employment tax matters. Tom retired in 1996 as an officer in the Judge Advocate General’s Corps, US Army Reserve, after 21 years of service. Tom is a member of the American Bar Association’s Sections of Taxation and Business Law. He was the Chair of the Section of Taxation Employment Taxes Committee from 2006 through 2008, and was the Chair of the Section of Taxation Administrative Practice Committee from 1998 through 2000. Tom is also a member of the Federal Bar Association, the District of Columbia Bar Association and the Virginia State Bar Association. Tom received his BA at Rutgers University and his J.D. from Marshall-Wythe School of Law, College of William and Mary. Ana Mingramm

Ernst & Young LLP Ana Mingramm is a partner in the Latin American Business Center group in the New York office of Ernst & Young LLP. Ana specializes in international tax planning and structuring of foreign investments in Mexico and other countries in Latin America. She has over 14 years of experience advising multinational corporations on the tax implications of cross-border acquisitions, financing structures and the establishment of foreign operations in Latin America. A native of Mexico, Ana graduated with honors as a public accountant from the Universidad Panamericana in Mexico City and has a master’s degree in Taxation also from the Universidad Panamericana. She has lectured at professional conferences and seminars in the US and Latin America and has written several articles concerning tax issues in Mexico and other Latin American countries. Melissa Mitchell Ernst & Young LLP Melissa Mitchell is a Tax senior manager in EY’s Exempt Organization Tax Services group. Based in Austin, TX, Melissa has over 20 years of experience in public accounting, including 15 years with EY. Melissa’s provides income tax advisory and compliance services for joint venture partnerships and for-profit corporations for our health care and tax-exempt clients. She also serves several for-profit technology and biotech clients in her local office. Prior to joining the Exempt Organization Tax Services group, Melissa worked in EY’s Business Tax Services serving partnership and corporate clients and coordinating all their tax service needs. Melissa has experience in partnership restructures and terminations, accounting for income taxes, state and local income taxes and IRS exam representation. Melissa received her Bachelors of Science in Accounting with a Minor in Leadership from the University of San Diego in San Diego, California. She is a CPA licensed in California and Texas and a member of the Texas Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Melissa currently serves as Treasurer of the Capital Area Food Bank of Texas. Keith Nickels Ernst & Young LLP Keith Nickels is a partner in Ernst & Young LLP’s Northeast Region Business Tax Services practice. He is also a member of the firm’s Center for Tax Policy. In his tax policy role, Keith provides services ranging from education and awareness, to monitoring key developments of interest, to modeling the financial impact of potential legislation. Keith leads the Research Credit practice at Ernst & Young LLP. In this leadership role, Keith provides services related to the research credit, the tax accounting treatment of research and development expenditures under Sections 174 and 59(e) and the tax accounting treatment of software development expenditures. Keith also represents large-case clients at IRS exam and appeals. Prior to this leadership role, Keith spent eight years in Ernst & Young LLP’s National Tax department. He has worked with several large companies on numerous federal tax engagements. Keith has extensive experience with the delivery of federal tax service engagements in industries such as pharmaceutical (branded and generic), biotech, medical device, scientific instrument, and electronics and analytical equipment.

Keith received a BA in Business Administration (Accounting emphasis) from Grand Valley State University. He is a certified public accountant licensed in the states of New York and Illinois. Keith is also a member of the American Institute of Certified Public Accountants’ Tax Policy Committee. Christopher Ohmes Ernst & Young LLP Chris Ohmes is a partner in the Federal Tax group of Ernst & Young LLP’s National Tax department and is based in Washington, DC. Chris is a leader in advising on medical device excise tax issues and works extensively with clients on US federal income tax issues surrounding the creation, acquisition and exploitation of technology-based intangibles. Chris provides highly technical, practical implementation and IRS controversy-related services in these areas, and helps clients work with the Treasury Department and the IRS on tax policy, published guidance, industry issue resolution, ruling request and method change matters. Prior to joining Ernst & Young LLP, Chris was the Senior Tax Specialist in the Treasury Department’s Office of Tax Policy. Chris’ primary areas of concentration at Treasury included research credit guidance (including the regulations defining qualified research and the internal use software rules); tax accounting guidance on self-created intangibles, including the advanced notice of proposed rulemaking on INDOPCO and guidance on software development costs; depreciation matters, including the income forecast regulations and bonus depreciation; net operating loss issues; guidance concerning the mechanics of tax accounting method changes, including newly issued guidance on involuntary tax accounting method changes; and Section 197 licensing guidance and leasing issues. He was also involved in various legislative matters in these same areas, as well as with IRS Industry Issue Resolution guidance projects. Prior to his Treasury experience, Chris spent 11 years in the national tax office of another international accounting organization, providing services to clients in the research credit, intangibles and tax accounting areas, counseling clients on tax policy issues in these areas, monitoring, analyzing and reporting tax developments of interest to multinational clients and assisting in risk management and troublesome practice matters. Chris holds a BBA in Accounting from Marquette University and an MS in Taxation from the University of Wisconsin, Milwaukee. He has been a frequent speaker on tax topics throughout his career, has developed and taught several specialized training classes on tax technical subjects and has published a variety of articles in his areas of interest. Chris is a certified public accountant in both the state of Wisconsin and the District of Columbia, and is a member of both the Wisconsin Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. Dan Penrith Ernst & Young LLP Dan Penrith is a member of Ernst & Young LLP’s Quantitative Services group in the National Tax department. Dan specializes in federal tax accounting matters, including the accrual of income and deductions, capitalization and recovery, such as depreciation and inventory issues, and general accounting method change requests. Dan has served clients in several industries, including for-profit health care, oil and gas, retail, financial services and manufacturing. Dan received both a BS in Business and a BM in cello performance from Indiana University (Bloomington, Indiana). Dan is a CPA licensed in the state of Pennsylvania.

Natalie Perez Ernst & Young LLP

Natalia Perez is a senior manager at Ernst & Young LLP and concentrates on work related to the

pharmaceutical industry. Her project experience includes a tax-effective supply chain management (TESCM) project for a pharmaceutical company positioning itself as an international business and restructuring its commercialization activities; intangible property valuation and conditional probability analysis related to a bundle of substitute drugs under development; and review and analysis of alignment of intangible property ownership, risks and functions with business operations for a pharmaceutical company with global operations.

Natalia holds an MA and PhD in Economics from the University of Maryland, College Park with a major in

Applied Microeconomics and a minor in Industrial Organization. Kathy Pitts Ernst & Young LLP Kathy Pitts is an executive director with Ernst & Young LLP’s National Exempt Organization Tax Services practice. Kathy serves a wide variety of tax-exempt organizations, including hospitals and health systems, colleges and universities, charitable organizations, supporting organizations and other tax-exempt organizations. Kathy provides tax services to tax-exempt organizations related to a variety of issues, including Form 990 and other public disclosures, community benefit, executive compensation, intermediate sanctions, lobbying and political activities, private inurement and private benefit, foreign transaction disclosure, corporate sponsorship and unrelated business income tax. Kathy has represented taxpayers before the IRS in applications for tax exemption, changes in tax-exempt status, private letter and other rulings, and audit inquiries. Kathy has more than 25 years of accounting experience, with 20 of those years in public accounting. She enjoys presenting a wide array of technical and behavioral courses to both Ernst & Young LLP and external audiences. Kathy received a BS in Accounting, cum laude, from The University of Alabama. She is a certified public accountant licensed in the states of Alabama, Georgia and Maryland. She also has practice privileges in the state of Texas. 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 sits on the Gulf Coast IRS Tax Exempt/Government Entities Council. Michele Raber Ernst & Young LLP Michele Raber is an executive director and member of Ernst & Young LLP’s State and Local Tax Services practice. She provides services to the pharmaceutical sector, and has more than 20 years of experience in multistate corporate income and franchise taxation. Michele advises clients on a variety of other state tax matters, including sales and use tax, employment tax, property tax, credits and incentives, as well as various excise taxes. Michele has served as project manager for several high-profile mergers as well as on multiple restructuring engagements. She has extensive experience with voluntary disclosures, researching state tax issues, state modeling and complex controversy issues. Michele received her BS in

Accounting from Montclair State University and her master’s degree in Taxation from Fairleigh Dickenson University. Michael W. Rachael Ernst & Young LLP Mike Rachael has 34 years’ experience in the Internal Revenue Service, including the Examination Division (now SB/SE) and EP/EO (now TE/GE) as a Revenue Agent, Supervisory Revenue Agent, Senior Regional Analyst, Chief, Technical Staff and Branch Chief (now “Area Manager”). He has extensive knowledge and experience with the IRS’ compliance programs in the Exempt Organizations function, from both a pre-filing (application/determination) and post-filing (examination) perspective. Mike also has significant experience with customer education and outreach activities by the IRS through making presentations on EO tax law administration and current issues of importance to outside stakeholders, professional associations and practitioner organizations. In the EO determination area, he has in-depth knowledge of the program and experience at all levels in the management thereof. He has similar knowledge and experience in the EO Examination program having personally conducted and managed EO audits of all sizes and types of tax-exempt organization. Mike also has specific experience with the EO CEP (now “Team Examination Program”) having been involved in the initial development of the program by the IRS and its subsequent growth. He was case manager of several large CEP examinations of hospitals, colleges and universities, and 501 (c) (6), etc., prior to the reorganization of the IRS. Mike has experience at the national level of the IRS, having served on the IRS Modernization Implementation Team for TE/GE; as the Staff Assistant to the EO Director of Rulings & Agreements, and as an Analyst on the Director’s staff. He also assisted in the initial development of the Implementing Guidelines and Implementing Plan for Rulings & Agreements which are now released annually by the Director, Exempt Organizations, to provide information on TE/GE’s activities and areas of emphasis each year to the exempt organization community. Mike joined the Atlanta office of Ernst & Young LLP in May 2005 and has assisted clients and the firm’s professionals with applications for tax-exempt status (Forms 1023 and 1024), obtaining affirmations of current tax-exempt status, termination of private foundation status, correction of IRS Exempt Organization Master File information, changes in public charity status, tax provision reviews, successfully getting penalty abatements for delinquent returns (Forms 990, 990T, 990PF and 4720), assisting clients on IRS examinations of Forms 1120, 1120 POL, 990, 990-PF, 4720, and 990-T as well as on IRS Team Examinations of tax-exempt organizations. He has negotiated successful closing agreements with the IRS to maintain IRC 501(c)(3) status for clients making prohibited political expenditures and successfully assisted clients in obtaining IRC 4962(a) abatements of excise taxes. Mike has also made presentations at several annual Ernst & Young LLP Health Sciences Tax Conferences (2005, 2006, 2007, 2008, 2009 and 2011), the University of Central Florida 26th Annual Accounting Conference in May 2007 and at the Southeastern Non-Profit Symposium held in April 2007 and February 2008. Mike earned his BBA in Accounting from Armstrong Atlantic State University in Savannah, Georgia, in 1971. He is an associate member of the Georgia State Society of CPAs, a member of the National Society of Tax Professionals and holds Enrolled Agent status with the IRS. He has also served as Treasurer of the Georgia State Soccer Association.

Justin Ransome Ernst & Young LLP Justin P. Ransome is a partner in Ernst & Young LLP’s National Tax department where he serves as the National Tax Partner of the Personal Financial Services practice. Mr. Ransome advises primarily in the areas of transfer tax, individual income tax, fiduciary income tax, charitable giving and family business succession planning. Prior to joining the firm, Mr. Ransome served in the Washington National Tax Office of Grant Thornton as the National Tax Partner of its Private Wealth Service practice. Prior to joining Grant Thornton, Mr. Ransome worked in the Private Client Advisory Services Group of KPMG’s Washington National Tax Practice, and prior to that, he practiced law with the law firm of D’Amico and Curet, A Professional Law Corporation, in Baton Rouge, Louisiana, where his practice centered on business succession planning, estate planning and probate administration. Justin is a Past Chair of the American Institute of Certified Public Accountants’ Trust, Estate and Gift Tax Technical Resource Panel (2007–09) and currently serves on many task forces within the Tax Section of the AICPA. He is the 2006-2007 recipient of the Tax Section Distinguished Service Award given by the Tax Section of the American Institute of Certified Public Accountants (AICPA) for contributions above and beyond the call of duty in providing volunteer effort, time and know-how to AICPA membership, ethics and advocacy efforts. Justin has served as a lecturer at various tax planning seminars and conferences regarding transfer tax planning, fiduciary and individual income tax planning, retirement planning, and family wealth planning. He also has authored numerous articles for various trade publications and has been quoted in numerous national publications on various topics within these areas of planning, including The Wall Street Journal, Forbes, USA Today and The New York Times. Justin is a member of the Louisiana State Bar and American Bar Associations (Tax and Real Property, Trust and Estate Law Sections); State Board of Certified Public Accounts of Louisiana; Louisiana Society of Certified Public Accountants; and the American Institute of Certified Public Accountants (Tax Section). He is a licensed certified public accountant in Louisiana and the District of Columbia. Justin received a Bachelor of Business Administration from the Else School of Management at Millsaps College (magna cum laude) in 1988, a Juris Doctor from the Louisiana State University Law Center in 1991 and a Master of Business Administration from the Ourso College of Business Administration at Louisiana State University in 1993. Donald Reiris Ernst & Young LLP Donald Reiris is a member of Ernst & Young LLP’s Federal Tax practice. As part of this practice, he works with a group of dedicated professionals who are responsible for developing and implementing tax accounting methodologies (primarily focusing in the areas of fixed assets, inventory, revenue recognition and expense recognition), research credit studies, transaction cost analysis and domestic manufacturing deduction studies. The projects performed by this group result in reductions in effective tax rates and significant tax deferrals for a diverse client base. Donald possesses more than 20 years of experience serving clients in various industries. Donald is aligned with the firm’s Northeast Region Pharmaceutical Industry Team, where he spends a significant amount of time addressing industry issues and developing innovative federal tax planning opportunities. His individual areas of concentration include timing provisions governing income and expense

recognition, inventory accounting, fixed asset capitalization and cost recovery and IRS procedures regarding changes in accounting methods and periods. Donald holds a Bachelor of Science from Rutgers University, a Juris Doctorate from Seton Hall School of Law and an LLM in Taxation from New York University Law School. Donald is admitted to the New Jersey Bar and is licensed by the State of New Jersey and the State of New York as a certified public accountant. Jennifer Richter Ernst & Young LLP Jennifer Richter is a senior manager in Ernst & Young LLP’s National Exempt Organization Tax Services practice, focusing on the 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 with unrelated business income reporting and foreign filing requirements. Jennifer has been with Ernst & Young LLP for 10 years during two different time periods, working primarily with tax-exempt organizations and professional athletes. While she was away from the firm, she worked with a large financial planning firm, assisting clients with tax and retirement planning, and managing the tax accounting for its internal private equity funds. Jennifer holds a BA in Accounting and Spanish from North Central College in Naperville, Illinois. 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. Ana Maria Romero Ernst & Young LLP Ana Maria is a senior manager in the Life Sciences Transfer Pricing practice in Ernst & Young LLP’s International Tax Services group and serves clients exclusively in the area of pharmaceutical, biotech and medical device intercompany pricing.

Ana Maria has worked on multiple tax-effective supply chain management and transfer pricing planning projects, including multiple engagements related to determining intercompany pricing for mature business operations of large pharmaceutical companies and realignment of transfer pricing strategy consistent with changes in the business model for medical device and pharmaceutical companies. She has worked on multi-country engagements in Latin America and Asia-Pacific, as well as multi-service line engagement teams. Ana Maria has a BA in Economics and Accounting from Illinois Wesleyan University and a master’s degree in Financial Accounting from the University of Notre Dame du Lac.

Steven Rutti Ernst & Young LLP Steven Rutti is a member of Ernst & Young LLP’s Exempt Organization Tax Services practice and is based in Phoenix, Arizona. Steven has over 13 years of tax advisory and compliance experience, primarily advising nonprofit organizations, including multi-entity health systems, universities, foundations, social welfare organizations, 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 fund-raising, 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. Siv J. Schultz Ernst & Young LLP Siv J. Schultz is a member of the International Tax Services practice for the Northeast Region at Ernst & Young LLP. Siv is a transfer pricing principal based in New York, has over 28 years of experience and assists a diverse base of clients with supply chain structuring and transfer pricing analysis. Prior to joining Ernst & Young LLP, Siv led the transfer pricing group of Pfizer Inc. for over 18 years, most recently as Vice President, Global Transfer Pricing. In this role, she was responsible for the company’s worldwide transfer pricing, including planning, implementation, compliance, monitoring and controversy. Over the years, Siv has developed and implemented economic models for the valuation of intangible property, and worked with a wide variety of businesses, including pharmaceutical, medical device and consumer products, to determine the most efficient intercompany transaction structures for new and existing products. Her experience includes managing the integration of diverse transfer pricing strategies resulting from mergers and acquisitions. In addition to her industry experience, Siv has worked at another major accounting firm and as an industry economist with the IRS. Siv received her MA in Economics from Tufts University and her BS in Economics from Rutgers University. Joan Schumaker Ernst & Young LLP Joan Schumaker is a partner in Ernst & Young LLP’s National Tax department and is based in the New York office. Joan serves clients in numerous industries on tax accounting matters to minimize risk pertaining to ASC 740, IAS 12, share-based payments, unrecognized tax benefits, business combinations, carve-out financial statements, post-spin financial reporting, Schedule UTP disclosure of uncertain tax positions, Sarbanes-Oxley Sec. 404 and IFRS conversion. Joan is also the tax leader of the integrated tax and accounting service offerings of our Financial Accounting and Advisory Services group. Joan has extensive experience serving pharmaceutical and biotech companies and is the Tax Accounting Health Sciences Industry Leader. She is a frequent presenter at industry conferences. Joan has more than 23 years of tax accounting and reporting experience, including 20 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 she led the Sarbanes-Oxley Sec. 404 tax implementation and was responsible for the design and assessment of 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 New York 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.

James Steen Ernst & Young LLP

Jim Steen is a member of Ernst & Young LLP’s Business Tax Advisory group. Jim advises health care clients in the development of tax alternatives that align with their strategic business initiatives. In his 30 years of serving a wide range of clients both in the Pittsburgh and nationally, Jim has been involved in a variety of significant health care tax advisory projects for integrated delivery systems, physician practices, insurance companies, health maintenance organizations, long-term care facilities, physician-hospital organizations, rehabilitation therapy organizations, psychiatric and behavioral health care institutions, captive insurance companies and pharmaceutical providers.

Jim has a BA in Accounting and Business Administration, and an MBA, from the University of Pittsburgh’s Joseph M. Katz School of Business. He is a certified public accountant and a member of the American Institute of Certified Public Accountants, the Pennsylvania Institute of Certified Public Accountants and the Healthcare Financial Management Association.

Matthew Stevens Ernst & Young LLP Matthew Stevens is a principal in the International Tax Services Capital Markets Group at Ernst & Young LLP, where he works on taxation of financial transactions, both domestic and international. Prior to joining the firm, Matthew served as a partner in the Federal and International Tax Group of Alston & Bird, LLP, where he was responsible for advising commercial banks, hedge funds, high-net-worth individuals and multinational corporations. Prior to that, Stevens was counsel at Skadden, Arps, Slate, Meagher & Flom LLP, where he handled both planning and controversy matters involving the US federal income tax consequences of transactions. From 2002 to 2004, he served as special counsel to the Chief Counsel for the IRS, providing advice on a wide array of regulatory matters. Additional previous experience includes positions at Arnold & Porter and the US Tax Court. Matthew holds a Bachelor of Arts in Economics from the University of Kansas and a Juris Doctor from Harvard Law School, where he graduated magna cum laude. Mark Tennant Ernst & Young LLP Mark Tennant is a principal in the Working Capital Services practice of Ernst & Young LLP. Mark has 22 years of experience supporting large global corporate restructurings and operational performance improvement in the areas of supply chain management, order to cash and purchase to pay.

Mark is focused on helping business leaders to understand and overcome the complex challenges of achieving revenue, cost, cash, service and risk objectives, balancing trade-offs and interdependencies through objective analysis and a pragmatic approach to the implementation of sustainable solutions.

The scope of Mark’s work includes end-to-end supplier to customer processes, including project and change management activities, strategy, policy, process, people, organization structure, systems, tools, metrics and incentives.

Mark holds a Bachelor of Science in Environmental Health from Aston University, England and a Master of Business Administration and a Marketing Diploma from Cranfield University, England.

Kristy Tinsley Ernst & Young LLP Kristy Tinsley is an Ernst & Young LLP Tax partner, based in Nashville, Tennessee, with over 16 years of experience providing federal business tax advisory services to clients in health care, retail and consumer products, and financial and other professional services industries. Kristy works in the firm’s Southeast Region Quantitative Tax Services group, which supports the implementation of specialized tax consulting projects throughout the region in various tax accounting methods areas, including revenue and expense recognition, inventory (including LIFO and UNICAP), tangible property capitalization, research and development, section 199 and transaction cost analysis. Kristy plays the primary role in leading the Transaction Cost Analysis (TCA) practice in the Southeast and has worked extensively in the areas of capitalization and other tax accounting methods. She has been responsible for advising, technical review and training, particularly in the areas of capitalization and other federal accounting methods. She has extensive experience implementing repairs and maintenance analyses, as well as providing clients with tax services, including services related to tax accounting methods and IRS exam defense. Kristy has worked extensively in the area of tangible and intangible property capitalization, responsible for consulting, technical review, training, project management and representation before the IRS on numerous large capitalization projects and repairs and maintenance studies. She is currently assisting a number of companies throughout the Southeast with implementation of the tangible property regulations. Kristy received her Bachelor of Science in Accounting and Masters in Accountancy from Clemson University. She is a licensed CPA in South Carolina and Tennessee and a member of the American Institute of Certified Public Accountants. Michael Vecchioni Ernst & Young LLP Mike Vecchioni is a member of Ernst & Young LLP’s National Exempt Organization Tax Services practice. Mike serves as the Tax Account Leader for many clients in Michigan, Ohio, Wisconsin and Minnesota. Over his 32-year career with the firm, Mike has provided a wide range of tax advisory and compliance services to health care systems, managed care organizations, physician groups, public charities, private foundations, colleges and universities, multidimensional educational organizations, and other tax-exempt and taxable organizations and individuals. Mike is a frequent public speaker and instructor on 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, the State Bar of Michigan and the Healthcare Financial Management Association. Mike is also a board member of the Divine Child Alumni Association Foundation, a board member and the immediate past president of the Divine Child High School Alumni Association and a board member of the Michigan State University College of Law Tax Clinic. Robert Vuillemot Ernst & Young LLP Bob Vuillemot is a member of Ernst & Young LLP’s National Exempt Organization Tax Services practice and is based in Pittsburgh, Pennsylvania. Bob works with a wide variety of tax-exempt organizations, including academic medical centers, community hospitals, physician practice groups, health maintenance organizations, faculty practice plans and tax-exempt institutional investors such as pension and VEBA trusts. Bob has significant experience advising clients in tax controversy matters involving the IRS, especially in the preparation of private letter ruling requests. Some of the ruling requests with which he has assisted clients include a ruling involving the tax consequences of a joint venture to establish an organ transplantation hospital in Europe with foreign governmental hospitals, a ruling regarding the modification of a common paymaster arrangement between a university and a tax-exempt faculty practice plan, and a ruling involving the reorganization of the behavioral health division of an academic medical center. Bob also has assisted a number of organizations undergoing Team Examination Program audits by the IRS, including the successful support of the tax-exempt status of a physician group. In addition, Bob has worked extensively on insurance tax issues with both tax-exempt and for-profit clients, including health maintenance organizations, preferred provider organizations and captive insurance entities. He has prepared reviews of insurance company status, drafted Section 4371 foreign insurance excise tax refund requests, and assisted a nonprofit PPO with obtaining Section 501(c)(3) status by addressing the IRS’ Section 501(m) concerns. Bob received his accounting degree, with honors, from Grove City College, and his JD, magna cum laude, from The Penn State Dickinson School of Law, where he served as senior editor of the Dickinson Law Review. Bob is a member of the American Bar Association, Pennsylvania Bar Association, Allegheny County Bar Association, American Health Lawyers Association and Healthcare Financial Management Association. He frequently lectures on tax-exempt topics and is the author of the article “Related-Party Disclosures on the Revised Form 990: Lessons Learned From the First Filing Season,” which appeared in the May 2010 edition of the Exempt Organization Tax Review. Sanjeev Wadhwa Ernst & Young LLP Sanjeev Wadhwa is an Ernst & Young LLP partner and a leader of Life Sciences Patient Adherence/Collective Intent Care Networks and Life Sciences R&D. Prior to joining the firm, Sanjeev was a partner with executive leadership responsibilities for Global R&D Portfolio, New Venture Development, Strategy and Business Planning including M&A, and Innovation at CSC. Sanjeev has more than 25 years of executive leadership experience in accelerating competitive velocity for organizations, determining strategic investments, and fueling organic and acquisitive growth through

identification of attractive industries or markets for investment focus. Sanjeev is an accomplished speaker and a visionary who is regularly sought for his innovative, shaping, thought-provoking content by the FDA, NIH, US Congress members, industry experts, leading industry publications, news channels, and data intelligence networks, along with CEO delegations from China. Sanjeev has an MS in Computer Science, Stevens Institute of Technology, an ME in Electrical Engineering, Stevens Institute of Technology, and a BE in Electronics, Thapar University, Punjab, India. 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, community benefit reporting, due diligence related to sales and acquisitions, 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. Christopher Williams Ernst & Young LLP Chris is a leader of the Northeast Region Personal Financial Services group within the Business Tax Services practice of Ernst & Young LLP. Chris provides tax and financial planning services for senior corporate executives and high-net-worth individuals. He advises on planning for corporate compensation and benefit programs (e.g., stock options, restricted stock, deferred compensation and pension distribution planning), estate and business succession planning, philanthropic planning, asset allocation, income tax planning and retirement planning. Chris has provided these services for over 15 years. Chris is a frequent speaker across the country on various tax and financial planning topics. He is a member of the EY Personal Financial Services US and Global leadership teams. Chris graduated cum laude from Albany Law School of Union University. He graduated magna cum laude from Union College, receiving a BA in Political Science. Paul Woodcock Ernst & Young LLP Paul Woodcock is a senior manager in the Advisory Services practice of Ernst & Young LLP. He is a global supply chain professional with over 16 years of combined industry and advisory experience. He

has significant transaction experience providing capabilities in pre-transaction due diligence, carve-outs, post-merger integration and divestitures. Paul has completed numerous large supply chain transformations and operational due diligence efforts in both industry and professional service fields. He also has extensive experience in tax-effective supply chain management (TESCM), Lean/Six Sigma methodology and tools, supply chain optimization, operations performance management, S&OP execution, supply and demand planning, manufacturing production scheduling, inventory management, distribution and logistics, and strategic sourcing. Paul has a BS of Finance from Providence College. He has a Six Sigma Green Belt and Lean Bronze Certification.