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1 ATTORNEY BIOGRAPHY Douglas Mo Of Counsel Sacramento P: E: Education J.D., with honors, University of Michigan Law School B.B.A., University of Michigan Bar Admissions California Background Recognized nationally as a leading property tax adviser, Douglas Mo guides his clients in the dynamic and complex issues of state and local tax, and he has extensive experience in litigation of property tax matters. Doug, an attorney who has also passed the CPA exam, concentrates his work in the telecommunications, energy, transportation and manufacturing industries. Doug has more than 30 years of experience in tax law. Before joining Sutherland in 2011, Doug served as vice president of property tax services for a major information technology and services company, as principal of the property tax services group with one of the Big Four accounting firms and as a partner at two midsize law firms. Experience Sutherland represents Fortune 100 telecommunications company in California property tax controversies. Articles Ad Valorem Taxation of Cable Television Intangibles: The Search for the Holy Grail (May/June 1996) Assessment Journal Institute of Property Taxation (1993) Property Taxation, 2nd ed. Legal Concepts Associated With the Recognition and Exclusion of Business Enterprise Value in Valuing Property for Taxation Purposes (October 1991) State Bar of California Taxation Section Presentations Ever Increasing Pace of Technological Change - Where are we going next? (September 21, 2015) BTI Annual Conference Current Property Tax Developments (September 21, 2015) BTI Annual Conference

2 PAGE 2 Assessment Valuation 2015: Appraisal Issues of Impact (September 21, 2015) BTI Annual Conference BTI 2014 Annual Conference (October 19-22, 2014) Property Tax Issues with Energy Businesses (January 7, 2014) What's Going on with the Economy and Top 14 Property Tax Issues to Watch for Legislation and Litigation (January 7, 2014) Best Strategies When Facing Formal Litigation How to Perfect That Appeal (January 15-17, 2013) Ask the Experts (January 15-17, 2013) Current Property Tax Environment and Trends Across the Country (January 15-17, 2013) Elk Hills, Cardinal Health/AB 832, and Other Recent Developments (November 2012) TEI/IPT Workshop Central Assessment & Intangibles Legislation by Administrative Interpretation (October 2012) Property Tax Update 2012 (October 2012) 42nd Annual Wichita Program on Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties (July 29, August 2, 2012) Wichita Program on Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties Government Action and Its Impact on Value (July 2012) 43rd Annual Appraisal for Ad Valorem Taxation Conference What is a Possessory Interest and How is it Treated for Ad Valorem Taxation? (July 2012) 43rd Annual Appraisal for Ad Valorem Taxation Conference Litigation Update (January 24, 2012) Wireless Tax Group Conference Regulation and its Effects on State Assessed Property (October 2010) NAPTR-TEC s 2010 Annual Conference (September 19-22, 2010)

3 PAGE 3 Telecom Convergence and Tax Parity (March 2009) Thomson Telecommunications Symposium Property Tax Central Assessment Battles (October 2008) Increased Property Taxes Through the Expansion of Central Assessment (June 2008) Telestrategies Conference Welcome to Hotel California Possessory Interest Valuation Techniques and Implications (March 2008) Thomson Telecommunications Symposium Technology Developments What s New for the Industry (October 2007) Convergence, Property Tax Implications (September 2006) Deloitte Tax Telecommunications Symposium (March 2006) Deloitte Tax- Tax Mega Seminar (January 2006) Taxing Intangibles Recent Developments (November 2005) It s Your Career-Manage It (October 2005) Deloitte Tax- New Manager Meeting Property Taxes, A National Perspective (April 2004) Tax Executives Institute (TEI) Telecommunications Update (July 2003) 33rd Annual Appraisal for Ad Valorem Taxation Conference Property Tax Planning Issues and Opportunities in Today s Economy (May 2003) Georgetown University Law Center, 2003 National Institute on State and Local Taxation Changes in Telecommunications Technology and the Implications for Valuation (March 2003) International Association of Assessing Officers, Public Utility Seminar Managing the Appraisal Process (September 2002) The Ins and Outs of Intangibles (August 2002) 32nd Annual Appraisal for Ad Valorem Taxation Conference Outsourcing of Personal Property Tax Compliance (March 2002) Association of Consumer Vehicle Lessors

4 PAGE 4 Property Tax Policy and Reform (August 2001) Appraisal for Ad Valorem Taxation of Communications, Energy and Transportation Properties Property Tax Fundamentals and Current Issues (April 2001) Deloitte & Touche Real Estate Services Group Towers Real or Personal Property? (March 2001) Cellular Tax Group Isolating Intangible Assets in Telecommunications Properties (March 2001) International Association of Assessing Officers Property Tax Considerations For Start-Up Telecommunications Companies (November 2000) Local Telecommunications Infrastructure Conference Property Tax Update (September 2000) Removing Intangible Assets from Telecommunications Assessments (September 2000) Deloitte & Touche Annual Property Tax Symposium Identifying and Appraising Intangible Assets and Rights (September 2000) Deloitte & Touche Annual Property Tax Symposium Legal Update (September 2000) Deloitte & Touche Annual Property Tax Symposium Reviewing an Expert s Report in Anticipation of Litigation (July 2000) Appraisal Institute Telecommunications Property Tax Update (March 2000) Practising Law Institute Telecommunications Update (November 1999) National Conference of Unit Valuation States Defining the Boundary Between Taxable Property and Nontaxable Intangible Assets and Rights (November 1999) American Property Tax Counsel Update on Property Taxes in California, Nevada and Kentucky (November 1999) The Property Tax Implications of the Telecommunications Revolution (August 1999) Society of Auditor Appraisers Client and Government Confidentiality and Security (December 1998) International Association of Assessing Officers, 19th Annual Legal Seminar

5 PAGE 5 Taxation of Housedrops (October 1998) AH 502, Advanced Appraisal (September 1998) Western States Petroleum Association, Property Tax Educational Forum Telecommunications and Related Systems (December 1997) International Association of Assessing Officers California Update (October 1997) Telecommunications Update (September 1997) Society of Auditor-Appraisers Ad Valorem Taxation of Cable Television Intangibles: The Search for the Holy Grail: Part II (March 1997) American Bar Association, Advanced Property Tax Seminar Current Issues in Cable TV and Cellular Industries (November 1996) National Association of Railroad and Public Utility Tax Representatives Telecommunications Update (September 1996) International Association of Assessing Officers California Property Tax Update (September 1996) Cable Television Property Tax Issues - Impact on Telecommunications Property Taxation (May 1996) U.S. Telephone Association Ad Valorem Taxation of Cable Television Intangibles: The Search for the Holy Grail (March 1996) International Association of Assessing Officers, Public Utility Seminar California Property Tax (September 1995) Lorman Education Services Forecasting Changes in Cellular Telephone Property Taxation (June 1995) Cellular Industry Tax Issues Group California Property Tax (August 1994) Lorman Education Services California Property Tax (July 1993) Lorman Education Services

6 PAGE 6 New Directions in the Taxation of Intangibles and Business Enterprise Value (November 1990) Institute of Property Taxation, Property Tax Symposium Telecommunications Update (November 1990) Cellular Industry Tax Issues Group Summary of Key Property Tax Decisions (February 1990) California Assessors Association California Property Tax Update (September 1988)