US

True Partners Consulting

633 West Fifth Street, Suite 6200

Los Angeles, CA 90071

US

Office phone: +1 213 417 2501

Fax: +1 213 417 2551

Cell: +1 805 558 9285

Email: cathleen.bucholtz@tpctax.com

Website: www.tpctax.com

Cathleen Bucholtz is the managing director and national unclaimed property practice leader for the unclaimed property solutions team of True Partners Consulting. Cathleen has extensive experience in all aspects of unclaimed property including audit defence, comprehensive diagnostic reviews, statistical sampling, development of leading practices, and annual compliance. Before joining True Partners Consulting, Cathleen held the role of Western region unclaimed property practice leader for KPMG, and before 2002, was part of the national unclaimed property team for Arthur Andersen.

Cathleen has more than 24 years of experience in unclaimed property and state and local tax consulting and auditing, and has represented numerous Fortune 500 clients in the defence of both unclaimed property and sales and use tax audits, resulting in hundreds of millions of dollars in total client savings. Cathleen has extensive industry experience in unclaimed property consulting for the healthcare, financial services, insurance, manufacturing, distribution, and retail industries.

Before entering public accounting in the late 1990s, Cathleen was a senior sales tax auditor and field audit supervisor for the California State Board of Equalisation. Cathleen has spoken before numerous trade and professional organisations including the Unclaimed Property Professionals Organisation (UPPO), American Payroll Association, Institute for Professionals in Taxation (IPT), and the National Business Institute (NBI). In addition, she regularly collaborates on unclaimed property seminars geared toward the education of individuals in the private industry.

In May 2016, Cathleen participated as a guest speaker in New York City at the UPPO Lunch and Learn series, titled "Delaware VDA or Audit? A Decision Making Seminar and Discussion". Cathleen also serves as the co-chair for the UPPO's leadership development committee.

Previously, Cathleen served as co-chair for UPPO's mentors committee as well as four years as UPPO's education committee co-chair, where she helped develop a multi-track educational agenda for the organisation's conferences attended by hundreds of participants annually.

Cathleen earned a bachelor's degree in business economics from the University of California, Santa Barbara and is a licensed certified public accountant (CPA).

Deloitte Tax LLP

Suite 800, 7900 Tysons One Place

McLean, VA 22102

US

Tel: +1 202 378 5274

Fax: +1 202 661 1972

Email: kdahm@deloitte.com

Website: www.deloitte.com/us

Kaoru K. Dahm, PhD, is a principal in Deloitte Tax's greater Washington office and specialises in transfer pricing. At Deloitte, Kaoru has assumed various leadership roles, including as a global tax and legal manufacturing industry leader, a co-leader of the US transfer pricing team automotive industry group, and a US leader of Deloitte Japanese services group transfer pricing network.

Kaoru has undertaken and supervised transfer pricing studies for advance pricing agreements (APAs), mutual agreement procedure (MAP) cases, tax planning and corporate restructurings, cost sharing arrangements, intangible valuation, transfer pricing compliance and documentation, headquarters cost allocation, transfer pricing audit support, and other projects. These projects have been for a variety of industries, including automobiles and automobile parts, consumer products, pharmaceuticals, chemical, biotech, e-commerce, medical equipment, computer software, industrial machinery, railcars, construction equipment, energy, and semiconductor sectors.

While studying for her PhD in Economics at the California Institute of Technology (Caltech), Kaoru designed and wrote computer programs to simulate stochastic processes in financial studies and conducted numerous computerised experiments in the field of economics and finance.

Kaoru frequently meets with the US tax authorities to negotiate various APA, MAP and audit defence cases, and presents solutions for analytically challenging issues.

Kaoru has been recognised as one of the world's leading transfer pricing advisors in Euromoney's Transfer Pricing Expert Guide and in Women in Business Law Expert Guide. Kaoru regularly contributes articles to tax publications and is a frequent speaker at business and professional conferences.

Fenwick & West

801 California Street

Mountain View, CA 94041

US

Tel: +1 650 335 7284

Email: jfuller@fenwick.com

Website: www.fenwick.com

Jennifer Fuller is a senior partner in the tax group at Fenwick & West in Mountain View, California. She was included for the fifth time as one of the world's top 25 women tax advisers in Euromoney's Women in Busines Law Expert Guide (2015).

Jennifer was named 'America's Best in Tax Dispute Resolution' by Euromoney at its 2014 and 2015 Americas Women in Business Law awards, the only repeat winner. She also has been on Euromoney's Women in Business Law shortlist four times for the award of 'Best in Tax'.

Jennifer's work during 2015 included large-corporate tax litigation and M&A matters, including work on some of the recent and widely publicised inversion transactions.

Jennifer is on the executive leadership committee of the International Fiscal Association, which is a highly-regarded worldwide association of leading tax advisers, and has appeared regularly in Euromoney's Tax Advisers Expert Guide.

Jennifer has served as the Northern California chair for the California State Bar international tax committee. She has spoken at and chaired numerous seminars on international tax subjects, while her articles have appeared in Tax Notes International magazine and in Tax Notes magazine.

Whittier College awarded Jennifer its Alumna Achievement Award in 2013 "for superior accomplishments in her career". Later that year, she was elected to serve on the Whittier College board of trustees, a position she still holds.

A tax partner at Fenwick for more than 20 years, Jennifer plays an instrumental role in the firm's tax practice. The firm has represented six of the Fortune top 10 companies, more than 50 of the Fortune 100 and more than 100 of the Fortune 500 companies in federal tax matters.

Jennifer also has been included in Euromoney's Tax Advisers Expert Guide, Law and Business Research's International Who's Who of Corporate Tax Lawyers, International Tax Review's Leading Lawyers in the Western US, Euromoney's Guide to the Leading US Tax Lawyers, and International Tax Review's Best Tax Advisers in North America.

True Partners Consulting

225 West Wacker Drive

Suite 1600

Chicago, Illinois 60606

US

Tel: +1 312-235-3316

Fax: +1 312-235-3366

Email: minah.hall@tpctax.com

Website: www.tpctax.com

Minah Hall is a managing director in True Partners Consulting's Chicago office and specialises in site selection and negotiating incentives for companies changing their operations footprint throughout the US. With almost 20 years of experience negotiating and implementing state and local tax credits and incentives for distribution and manufacturing facilities, data centers, back office and call centre operations, retailers, and corporate headquarter relocations, Minah creates benefits for companies making extraordinary expenditures.

Prior to joining True Partners Consulting, Minah was a manager at two Big 4 firms in Chicago, where she gained extensive experience during her negotiations with state and local officials. She assisted with site selection and negotiated tax incentives for companies at every stage of development, from Fortune 500, mid-sized, and start-up companies. Benefits secured include cash grants, tax credits, tax increment financing, training grants and credits, sales tax revenue sharing agreements, utility rate negotiations and property tax abatements. She also prepared cost burden analysis for various companies to help quantify the available opportunities and the cost/benefit comparisons of locating at specific sites.

In addition to her client responsibilities, Minah actively participates in state-sponsored focus groups aiding the development of the jurisdictions' incentives programmes, specifically for Florida, Georgia, Illinois, Indiana, Minnesota, Missouri, Michigan, Ohio, Texas, Utah, and the joint Kansas-Missouri effort focused on Kansas City. Her involvement and relationships with public sector officials makes her a valuable asset when advising corporate clients.

Minah is involved in a number of credits and incentives related conferences, including the Institute of Professionals in Taxation, of which she is the vice chair of the credits and incentives designation and the former chair of the C&I symposium and education. She is also a speaker for various national conferences including the FEDC Winter Symposium, Consultant's Forum, and Women in Economic Development Forum. She serves on the executive board of Open Books and the University of Illinois Real Estate Alumni Forum.

Minah received her Bachelor of Arts from the University of Illinois at Urbana-Champaign and her Juris Doctor from Loyola University Chicago School of Law. She is also a certified credits and incentives professional (CCIP).

She is an active member of the Illinois State Bar.

Deloitte Tax LLP

250 East 5th Street

Cincinnati, OH 45202

US

Tel/Direct: +1 513 784 7283

Mobile: +1 513 324 0967

Email: khollister@deloitte.com

Website: www.deloitte.com

Katy Hollister, Deloitte US, is a partner with over 30 years of experience. She is the managing partner of strategy for Deloitte's global tax and legal practice.

Throughout her career, Katy has led in governance, strategy, client and business leadership and talent development at Deloitte in the US and globally, in the profession and in her community.

At Deloitte, she previously served on the US and global boards, she started one and led two tax services lines and has played critical roles in many talent initiatives. She is known as a creative thinker, a broadly skilled leader and a coach and mentor of Deloitte clients and people. She has been an active volunteer and board member for several organisations, currently including the AIPCA's women's initiative executive committee, a mentor at the National Mentoring Partnership, Duke University Fuqua School of Business, the University of Cincinnati Foundation, and the Cincinnati Museum Center.

Katy has a BA from Duke University and a JD from the University of Cincinnati College of Law. She is a CPA licensed in Ohio.

Deloitte Tax LLP

655 West Broadway, Suite 700

San Diego, CA 92101

US

Tel: +1 619 237 6620

Email: kkimball@deloitte.com

Website: www.deloitte.com/us

Kathrine Kimball has served clients in the areas of business model optimisation and global transfer pricing for more than 23 years. Kathrine has extensive experience in both international and domestic transfer pricing, encompassing documentation, planning, and controversy defence, particularly in the highly-specialised areas of intellectual property migration and supply-chain based transfer pricing planning.

Kathrine has provided services to major multinational clients in a wide range of industries, including apparel, automotive, chemicals, construction, consumer products, electronics, food and beverages – including wine, beer, and spirits, life sciences – including medical devices and pharmaceuticals, oil and gas, real estate, retail and technology. She has managed a multitude of global, pan-European, pan-Asian, and North American international supply chain projects as well as US domestic supply chain projects, involving the restructuring and optimisation of the tax structure within the context of a business reorganisation. Kathrine has served major conglomerate multinationals, particularly in the areas of agriculture and energy, covering documentation as well as the transformation and successful implementation of transfer pricing policies, which have been successful on audit in multiple jurisdictions.

Prior to joining Deloitte, Kathrine was a vice president with a consulting firm as well as a principal with another Big 4 firm where she was responsible for building the global transfer pricing and supply chain practices in both San Francisco and Belgium. She earned her master's in business administration from the College of William & Mary and her bachelor's degree in business administration from Loyola Marymount University.

Kathrine has been named multiple times in Euromoney's Transfer Pricing Expert Guide and Women in Business Law Expert Guide as well as in Internaional Tax Review's Women in Tax Leaders guide. Kathrine is published in the area of transfer pricing, has served as TP Week's US correspondent, and is a frequent speaker with the ABA, IFA, Infonex, Networking Associates, and TEI.

Fenwick & West

801 California Street

Mountain View, CA 94041

US

Tel: +1 650 335 7253

Email: lneumann@fenwick.com

Website: www.fenwick.com

Larissa Neumann focuses her practice on US tax planning and tax controversy with an emphasis on international transactions. She has broad experience advising clients on acquisitions, restructurings and transfer pricing issues. She has successfully represented clients in federal tax controversies at the audit level, in appeals and in court.

Larissa appears in International Tax Review's Tax Controversy Leaders guide and in Euromoney's Tax Advisers Expert Guide. Euromoney selected Larissa for inclusion in the Americas Women in Business Law Awards shortlist for best in tax dispute resolution in 2014 and she was named the 2015 "Rising Star: Tax". She was also named in the Silicon Valley Business Journal's "40 Under 40". In 2016, Larissa was named a "Rising Star" in tax by Law360.

Larissa frequently speaks at conferences for professional tax groups, including TEI, IFA, Pacific Rim Tax Institute, Bloomberg, and the ABA. She is the ABA international law tax liaison.

Larissa has published several articles, including recently: New Intercompany Debt Rules Shock Multinational Companies, Euromoney's LMG Rising Stars 2016; The Top Tax Controversy Cases in 2016, International Tax Review (2016); Responding to the Changes in the Transfer Pricing Landscape, International Tax Review, May 2016; US Tax Overview, Euromoney's LMG Rising Stars 2015; US transfer pricing litigation update, International Tax Review (March 2015); Areas of TP Scrutiny in a pre- and post-BEPS World, International Tax Review (February 2015); US International Tax Developments, the Euromoney Corporate Tax Handbook 2015; US Transfer Pricing Developments, International Tax Review (2014); US Tax Developments, International Tax Review (December/January 2013); Character and Source of Income from Internet Business Activities, The Contemporary Tax Journal (July 2011); and The Application of the Branch Rule to Partnerships, International Tax Journal (July – August 2010).

Fenwick has one of the world's top tax planning and tax transactional practices, according to International Tax Review, and is first tier in tax, according to the World Tax guide. International Tax Review gave Fenwick its San Francisco Tax Firm Award a total of seven times and its US Tax Litigation Firm Award a total of three times. International Tax Review has also named Fenwick as the "Americas M&A Tax Firm of the Year".

Larissa is a leader on Fenwick's pro bono review committee and regularly provides pro bono services to various nonprofit organisations. Fenwick was recognised by The National Law Journal Pro Bono Hot List (2014) and Larissa's nonprofit work is pointed to as exemplary in the profile.

Larissa earned her JD from the University of California, Berkeley, School of Law in 2005. She received her MA in Public Health from Yale University in 2002 and her BS in Molecular Cell Biology from University of California, Berkeley in 2000.

Larissa is a member of the State Bar of California and the ABA Section of Taxation.

Deloitte Tax LLP

191 Peachtree Street NE

Suite 2000

Atanta, GA 30303

US

Tel/Direct: +1 404 220 1878

Email: katsaxton@deloitte.com

Website: www.deloitte.com

Kathy Saxton is a managing director and the Atlanta indirect tax practice leader of the multistate tax services group. She has more than 22 years of public accounting experience working in state and local taxation. Kathy is experienced with sales and use tax audit defence, sales and use tax overpayment reviews, sales and use tax matrixes, due diligence, and income and sales tax restructuring. She has industry experience in telecommunications, cable, manufacturing, media, financial services, utilities, transportation and retail.

As part of Deloitte's national telecommunications practice, Kathy focuses her time consulting with a variety of telecommunications, telematics, internet service providers (ISPs), and media clients. She has an extensive background in research and planning, including preparing and reviewing sales and use tax matrixes for cloud-based providers. She has worked with several content providers on matters regarding nexus and taxability. She works closely with a number of clients to review and populate their tax decision maker on purchases and sales, product mappings and invoice testing as part of the tax automation process with Deloitte's TMAS group and with client in-house teams. She also has deep experience in qualifying, filing, and defending Georgia high technology exemption refunds.

Kathy has presented on various tax topics before industry groups including Telestrategies, the Deloitte Tax Telecom Institute, the Institute of Professionals in Taxation, COST, the Hartmann Institute, the Wireless Tax Group, and the US Telecom Association. She was also named in International Tax Review's Indirect Tax Leaders guide in 2013, 2014 and 2015.