WILLIAM M. VANDENBURGH 3031 INTRACOASTAL VIEW DRIVE MOUNT PLEASANT, SC (home)

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1 WILLIAM M. VANDENBURGH 3031 INTRACOASTAL VIEW DRIVE MOUNT PLEASANT, SC (home) EDUCATION Louisiana State University, Baton Rouge, LA, Doctorate of Philosophy in Accounting University of New Orleans, New Orleans, LA, Master of Science in Accounting - Tax Loyola University, New Orleans, LA, Master of Business Administration Millsaps College, Jackson, MS, Bachelor of Business Administration TEACHING AREA Tax and financial RESEARCH AREAS Tax policy, tax practice PROFESSIONAL CERTIFICATIONS Certified Public Accountant (inactive), 1990 WORK EXPERIENCE 2014 Present Assistant Professor of Accounting, College of Charleston Present Integrated Financial and Tax Advisor Associate Professor of Accounting, James Madison University Assistant Professor of Accounting, James Madison University Assistant Professor of Accounting, University of New Orleans 1999 Adjunct Instructor, University of New Orleans Graduate Assistant, University of New Orleans Auditor, USDA Office of Inspector General Audit PUBLICATIONS See attached list of over 70 publications and 4 additional contributions PUBLICATION AWARD 2008 Max Block Award for best policy analysis presented by the CPA Journal AWARDS RECEIVED Robinson, Farmer, Cox Faculty Fellowship 2003 AAA Doctoral Consortium Fellow 2002 ExxonMobil Award for Outstanding Doctoral Student 1997 UNO Accounting Graduate Student of the Year SERVICE 2013-Present Graduate School Council Representative for Master of Accountancy Program 2010-Present Chair of Benke Scholarship Committee Institutional Review Board Member

2 ARTICLES 1. W. VanDenburgh and P. Harmelink, "Investment Implications from the 2008/2009 Financial Crisis" The CPA Journal, in press. 2. W. VanDenburgh, A. Hamilton, and D. Walsh, Woods: More Than Just Another Victory for the Government in Offsetting-Option Tax Shelters, Journal of Taxation, June 2014, pp W. VanDenburgh and P. Harmelink, "Dividends: Taxation Clarification and Investment Considerations," CCH-Taxes, February 2014, pp Also reprinted in CCH Financial and Estate Planning. 4. P. Harmelink and W. VanDenburgh, "Preparing for Even Greater Tax Costs and Complexity," CCH-Taxes, December 2013, pp J. Kim, W. VanDenburgh, and N. Nichols, Decade of the REIT, Practical Tax Strategies, October 2013, pp W. VanDenburgh, "Advising Individuals on Hedge Fund Investments," The CPA Journal, September 2013, pp A. Hamilton and W. VanDenburgh, Good Faith Reliance on Professional Advice: Court Sets Limits," CCH-Taxes, August 2013, pp W. VanDenburgh, Please No PEP or Pease, Tax Notes, March 4, 2013, pp A. Hamilton and W. VanDenburgh, Home Concrete Decision Offers Limited Guidance," Journal of Accountancy, March 2013, pp W. VanDenburgh and P. Harmelink, Individual Tax Reform: Political Rhetoric versus Political Reality, Tax Notes, September 10, 2012, pp W. VanDenburgh and P. Harmelink, Dividends: Taxation and Investment Uncertainties, CCH-Taxes, September 2012, pp Also reprinted in CCH Financial and Estate Planning. 12. W. VanDenburgh and A. Hamilton, Tax Implications of U.S. Budgetary Pressures," The CPA Journal, April 2012, pp W. VanDenburgh and P. Harmelink, Addressing Clients Municipal Debt Concerns, CCH- Taxes, April 2012, pp W. VanDenburgh, Perils of Estate Tax Planning Inaction, CCH-Taxes, February 2012, pp Also reprinted in CCH Financial and Estate Planning, pp. 28,443-28,445.

3 15. W. VanDenburgh, Re-Assessing Money Market Funds, Practical Tax Strategies, January 2012, pp N. Nichols, W. VanDenburgh, and L. Betancourt, Ponzi-Scheme Losses: Indirect Investor and State Tax Issues, Journal of Accountancy, February 2011, pp L. Betancourt, W. VanDenburgh, and P. Harmelink, Understanding the Flash Crash : A CPA's Perspective," The CPA Journal, January 2011, pp W. VanDenburgh and N. Nichols, Co-Chairs of Fiscal Commission Seek to Frame Budgetary Debate, Tax Notes, January 24, 2011, pp W. VanDenburgh, N. Nichols, and L. Betancourt, ETNs Taxing Implications, Practical Tax Strategies, January 2011, pp P. Harmelink, W. VanDenburgh, and J. Hasselback, The Need to Simplify the Tax Treatment of Capital Gains, Tax Notes, September 20, 2010, pp N. Nichols, W. VanDenburgh, and L. Betancourt, Taxing Implications of Exchange Traded Funds, Practical Tax Strategies, September 2010, pp N. Nichols, S. Ferguson, and W. VanDenburgh, "Is Your College Student Still a Dependent?" The Tax Adviser, August 2010, pp W. VanDenburgh and N. Nichols, Expanding Cost Segregation To The Home Office Deduction, CCH-Taxes, April 2010, pp W. VanDenburgh, P. Harmelink, and E. Werner, Re-Evaluating State-Specific Muni Bond Funds, The CPA Journal, February 2010, pp W. VanDenburgh and N. Nichols, Estate Tax Absurdity, Tax Notes, January 25, 2010, pp E. Werner and W. VanDenburgh, Evaluating Fixed-Rate Annuities Today: Are There Better Alternatives?, Practical Tax Strategies, November 2009, pp W. VanDenburgh, S. Ferguson, and N. Nichols, Revisiting Section 529 Plans, Practical Tax Strategies, October 2009, pp W. VanDenburgh, N. Nichols, and P. Harmelink, A Pragmatic Incremental Approach to Tax Simplification, Tax Notes, April 20, 2009, pp W. VanDenburgh, Increase the Federal Gas Tax or Pay OPEC Later, Tax Notes, January 26, 2009, pp

4 30. N. Nichols, W. VanDenburgh, and L. Betancourt, Bone Up on the Various Tax Planning Tax Implications of a Bear Market, Practical Tax Strategies, December 2008, pp W. VanDenburgh and P. Harmelink, "Accounting Implications of the Subprime Meltdown," The CPA Journal, December 2008, pp L. Betancourt, N. Nichols, and W. VanDenburgh, Bank Failures: Deposit Protection and the Tax Implications of Uninsured Losses, Practical Tax Strategies, November 2008, pp W. VanDenburgh and P. Harmelink, The Presidential Campaign and the Need for Compromise on Federal Tax Reform, Tax Notes, October 13, 2008, pp P. Harmelink and W. VanDenburgh, Planning Within an AMT Quagmire, CCH-Taxes, April, 2008, pp W. VanDenburgh and P. Harmelink, Subprime Woes Necessitate Reevaluation of Cash Investments, Practical Tax Strategies, November, 2007, pp W. VanDenburgh, N. Nichols, and P. Harmelink, "Exchange Traded Funds: Scrutinize the Claimed Advantages of ETFs, Practical Tax Strategies, October, 2007, pp W. VanDenburgh, P. Harmelink and N. Nichols, The IRS E-Filing Debate Intensifies, Tax Notes, July 9, 2007, pp W. VanDenburgh, P. Harmelink and N. Nichols, A Variety of Motivations for Family Charitable Foundations, Tax Notes, January 15, 2007, pp W. VanDenburgh and P. Harmelink, Re-assessing Tax Efficient Short-term Investments, Practical Tax Strategies, November, 2006, pp W. VanDenburgh and P. Harmelink, The IRS's Lack of Support of Direct Free E-filing, Tax Notes, July 10, 2006, pp P. Harmelink, N. Nichols, and W. VanDenburgh, "Planning for the Inevitable, Corrected 1099s, Practical Tax Strategies, July, 2006, pp P. Harmelink, and W. VanDenburgh, "Hurricane Tax Relief Provisions Have Nationwide Implications, Practical Tax Strategies, February 2006, pp W. VanDenburgh and P. Harmelink, Individual Accountability for Tax Shelters, Tax Notes, August 22, 2005, pp P. Harmelink, and W. VanDenburgh, "Advising Clients on Tax Efficient Investment Strategies," Practical Tax Strategies, May 2005, pp

5 45. W. VanDenburgh and P. Harmelink A Call for Effective Action on Tax Reform, Tax Notes, April 18, 2005, pp P. Harmelink and W. VanDenburgh, FLP Planning Pointers for Tax Advisers After Kimbell, CCH-Taxes, January 2005, pp P. Harmelink and W. VanDenburgh, Taxpayer Advocacy Panel: An Opportunity For Taxpayer Input, Tax Notes, October 18, 2004, pp P. Harmelink and W. VanDenburgh, Mutual Fund Improprieties and Implications for Tax Advisors, CCH-Taxes, February 2004, pp N. Apostolou, L. Crumbley and W. VanDenburgh, Ignore Footnotes at Your Peril, The Forensic Examiner, Spring, 2004, P. Harmelink and W. VanDenburgh, The CPA's Role in Guarding Clients' Investments, The CPA Journal, November, 2003, pp P. Harmelink, T. Porcano, J. Richardson and W. VanDenburgh, The Challenge of the EITC, Tax Notes, August 18, pp P. Harmelink, T. Porcano and W. VanDenburgh, Tax Administration Problems: GAO- Identified Shortcomings and Implications, Advances in Taxation, 2003, Vol., 15, p N. Apostolou, L. Crumbley and W. VanDenburgh, Illusionary Pension-Fund Returns, Tax Notes, April 28, pp T. Louwers, and W. VanDenburgh, Data Confidentiality in an Electronic Environment," The CPA Journal, March 21, 2003, pp P. Harmelink, D. Thomas, and W. VanDenburgh, IRS Tax Tips Raise Relevant Issues-But Are Short on Details, Practical Tax Strategies, March 2003, pp W. VanDenburgh and P. Harmelink, Estate Tax Planning Implications After 2002 Mid- Term Elections, January 2003, CCH-Taxes, p Also reprinted in CCH Financial and Estate Planning, January 2003, pp. 27,439-27, P. Harmelink and W. VanDenburgh, An Assessment of the E-filing Agreement, Tax Notes, December 30, 2002, pp W. VanDenburgh, P. Harmelink, L. Crumbley and N. Apostolou, Investment and Tax Considerations for Capital Preservation, Journal of Retirement Planning, November- December, 2002, p Also reprinted in Journal of Taxation of Financial Products, fall 2002, p

6 59. P. Harmelink and W. VanDenburgh, The Failure of the IRS to Provide Top Quality Service, Advances in Taxation, 2002, Vol. 14, p P. Harmelink and W. VanDenburgh, An Analysis of the Treasury s First Proposal for Tax Simplification, Tax Notes, June 17, 2002, pp L. Crumbley and W. VanDenburgh, Enforce the Exclusive Benefit Provision for Pension Plans, Tax Notes, May 20, 2002, pp W. VanDenburgh and P. Harmelink, The Inadequate Professional Response to Escalating Tax Complexity, Tax Notes, April 1, 2002, pp P. Harmelink and W. VanDenburgh, An Appeal for Individual Tax Simplification, Tax Notes, January 7, 2002, pp W. VanDenburgh and P. Harmelink, The Uncertainty of Death and Taxes, Journal of Accountancy, October 2001, pp W. VanDenburgh and P. Harmelink, A Bipartisan Compromise on the Estate Tax, Tax Notes, January 29, 2001, pp W. VanDenburgh and P. Harmelink, Interim Tactics in Transfer Tax Planning, CCH - Taxes, January 2001, pp Also reprinted in CCH Financial and Estate Planning, January 2001, pp. 27,017-27, P. Harmelink and W. VanDenburgh, Changes in Depreciation for Rental Real Estate Activities, CCH - Taxes, September 2000, pp P. Harmelink and W. VanDenburgh, An Assessment of the IRS s Modernization Effort, Tax Notes, June 5, 2000, pp W. VanDenburgh, P. Harmelink, and P. Copeland, Short-term Treasury Securities Outshine Money Market Funds, Practical Tax Strategies, May 2000, pp W. VanDenburgh, P. Harmelink, and P. Copeland, Should High Net Worth Individuals Still Make Substantial Lifetime Gifts, CCH - Taxes, January 2000, pp Also reprinted in January 2000, CCH Financial and Estate Planning, pp. 26,821-26, P. Harmelink, W. VanDenburgh, and P. Copeland, Rising Attraction of Inflation-Indexed Securities, Practical Tax Strategies, September 1999, pp P. Copeland, P. Harmelink, W. VanDenburgh, Riskview: A Facilitator of Planning, The CPA Journal, January 1999, pp

7 73. P. Copeland, P. Harmelink, W. VanDenburgh, Planning Pointers for New Inflation-Indexed Bonds, Taxation for Accountants, September 1997, pp Also reprinted in Taxation for Lawyers, November/December 1997, pp , and Tax Ideas, October 15, 1997, pp CONTRIBUTIONS 1. W. VanDenburgh, L. Betancourt, and P. Harmelink, Advice to Clients in Uncertain Markets, Journal of Accountancy, September W. VanDenburgh, D. Owsen, and K. Schneider, Investment-Related Tax Services, The CPA Journal, September 2002, pp P. Harmelink and W. VanDenburgh, A Call For Individual Tax Simplification, The CPA Journal, July 2002, p W. VanDenburgh, Separating Fact From Fiction, Journal of Accountancy, February 2001, p. 13.

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