Cathy Fitzpatrick Director

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1 Cathy Fitzpatrick Director Cathy Fitzpatrick is a Director in KPMG s Washington National Tax Practice. She specializes in all areas of tax accounting methods and periods, including the areas of capitalization under sections 263(a) and 263A, timing of income and deductions, inventories and depreciation. CATHY FITZPATRICK Director 2001 M Street, NW Washington, DC Tel Fax Cell cfitzpatrick@kpmg.com Cathy Fitzpatrick is a director in the Income Tax and Accounting group in the Washington National Tax practice. She specializes in all areas of tax accounting methods and periods, inventories, and depreciation. MS, Villanova University BS, Villanova University Member of the American Institute of Certified Public Accountants and the Maryland Association of Certified Public Accountants Certified Public Accountant in Maryland, the District of Columbia, and Pennsylvania Cathy joined KPMG in 1997 as a manager in the Philadelphia office s Federal tax practice, where she was responsible for managing large tax compliance and consulting engagements for a diverse client base that included both private and public companies in various industries. She joined the Washington National Tax practice in Cathy advises KPMG s partners and employees, and provides tax consulting services to clients, serving on major engagements for clients in multiple industries, including telecommunications, manufacturing, distribution, retail, technology, real estate development, and public utilities. Cathy also represents clients before the IRS with respect to requests for private letter ruling, accounting method changes, and changes in accounting period. Cathy has taught and developed national KPMG continuing professional education courses and has authored articles on tax accounting issues and depreciation for various publications, including the Journal of Taxation and The Tax Adviser. Prior to joining KPMG, Cathy spent two years at a regional accounting firm, where she provided a variety of accounting, auditing, tax and advisory services to small businesses, and three years in the Federal Tax practice of another Big Four accounting firm. 2009, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A.

2 John P. Gimigliano Principal-in-Charge, Federal Legislative and Regulatory Services John Gimigliano is Principal-In-Charge, Federal Legislative and Regulatory Services (FLRS) in KPMG s Washington National Tax Office. The FLRS practice gives clients immediate notification about breaking developments in tax legislation or federal tax regulations; coordinates the early identification of specific client issues concerning legislation, regulations, rulings, and other administrative pronouncements; helps clients prioritize responses to proposed legislation and regulations; provides insight and advice to clients in anticipation of possible legislative or regulatory changes and the impact of such changes on client tax planning; assists clients in the legislative and regulatory process; and conducts roundtable briefings and discussions. JOHN P. GIMIGLIANO Principal-in-Charge, Federal Legislative and Regulatory Services 1801 K Street, NW Washington, DC Tel Fax jgimigliano@kpmg.com Tax Legislation Tax Policy Regulatory Authority Taxation of Energy LL.M. (taxation), Georgetown University Law Center J.D., University of Cincinnati College of Law B.A., Miami University In more than 20 years of private practice, Mr. Gimigliano has represented clients in tax matters before the IRS, the Department of Treasury and other Federal agencies. Mr. Gimigliano joined KPMG in Prior to joining KPMG, Mr. Gimigliano was Senior Tax Counsel for the Committee on Ways and Means and Staff Director for the Subcommittee on Select Revenue Measures in the U.S. House of Representatives. Mr. Gimigliano s principal responsibilities with the Committee focused on issues involving corporate taxation including cost recovery, accounting methods, tax credits, corporate reorganizations, energy, the corporate alternative minimum tax, net operating losses and several other areas. During his tenure on the Committee, John was involved in the drafting, negotiation and enactment of several pieces of tax legislation, including the Energy Policy Act of 2005, the Tax Increase Prevention and Reconciliation Act (TIPRA), the Katrina Emergency Tax Relief Act of 2005, the Tax Relief and Health Care Act of 2006, the Small Business and Work Opportunity Act of 2007, the Economic Stimulus Act of 2008 and several others. Publications and Speaking Engagements Mr. Gimigliano is an adjunct professor at the Georgetown University Law Center, where he teaches the course Taxation of Energy Markets in the LL.M. program. Mr. Gimigliano is a frequent speaker at tax and industry conferences and has been a guest on the Diane Rehm Show and cited in the Wall Street Journal on the topics of taxation and tax policy. 2009, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A.

3 Katie LeBlanc is a Senior Manager in KPMG s New Orleans Federal Tax practice. She has 8 years experience providing tax compliance and consulting services to both public and privately held companies. Before transferring to New Orleans, she spent 5 years in the KPMG Denver office. KATHERINE C. LEBLANC Senior Manager 909 Poydras Street Suite 2700 New Orleans, LA Tel Fax Cell kleblanc@kpmg.com Katie specializes in federal tax services. Representative Clients Gulf Island Fabrication, Inc. Westway Group, Inc. Cornerstone Chemical Company Triton Diving Professional Associations Member, Society of Louisiana Certified Public Accountants Member, American Institute of Certified Public Accountants Katie specializes in tax compliance and tax provision issues and has worked extensively in the areas of real estate, construction, energy, chemicals, and consumer market industries. Katie has significant exposure to and experience with corporate tax compliance including consolidated tax returns. In addition to corporate experience, she has experience with partnership tax compliance including partnership allocations under 704(c), revaluations, and maintenance of capital accounts for tax and 704(b) purposes. Katie also has experience in the following areas: foreign filing requirements, state & local taxation, tax accounting periods & methods, IRS audit support, and large engagement management. In addition, Katie serves as a KPMG National Instructor for new tax associates. Technical Skills RIA GoSystem RS Fixed Asset Accounting Software (FAS) CCH Tax Research, Westlaw, LexisNexis and RIA Checkpoint BS, Business Administration Accounting, University of Louisiana at Lafayette Master of Taxation, University of Denver Licensed Certified Public Accountant, Colorado & Louisiana 2013, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International.

4 Eric Lucas joined KPMG s Tax Practice on October 3, 2011 as a principal in the Income Tax and Accounting group. Eric s practice focuses on the emerging issues associated with the capitalization / repair expense regulations, inventories, cost recovery and many other matters involving methods of accounting and general tax principles. ERIC LUCAS Principal 2001 M Street, NW Washington, DC Tel Cell ejlucas@kpmg.com Accounting Methods and Periods Capitalization Inventories Income & Expense Recognition Cost Recovery Languages English LLM, Georgetown University Law Center JD, University of Detroit School of Law BS, Accounting, California State University, Fresno Prior to joining KPMG, Eric was with the U.S. Department of the Treasury s Office of the Tax Legislative Counsel, where he served as an attorney advisor. In this role, Eric was a member of the working groups that revised the section 263A regulations with respect to sales based royalty costs and with respect to the treatment of negative amounts in response to practitioner and taxpayer comments. The working groups included a number of key government officials from the IRS Office of Chief Counsel (for example, inventory specialists) and the IRS Commissioner s office. In addition to focusing on inventory regulations, Eric worked with IRS personnel in crafting guidance on a number of difficult accounting methods issues, including the repair regulations, business credits, and general domestic tax issues. Eric has over 14 years (including three years with the Treasury Department) of professional experience that includes positions with the IRS Chief Counsel s Income Tax and Accounting Division and the accounting methods practices of the Big Four accounting firms. Publications and Speaking Engagements Eric is a frequent speaker to such groups as the Tax Executives Institute, Tax Section of the American Bar Association, the American Institute of Certified Public Accountants, the Federal Bar Association and Georgetown University s LL.M. program in taxation. 2011, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member Page 1 of 1 firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International.

5 David is a managing director in KPMG s Detroit office. He has more than 16 years of experience in providing tax compliance, accounting for income tax and tax consulting services. David has assisted large and mid-size multi-national clients with federal tax compliance and planning matters David s experience includes: DAVID T. REHRAUER Managing Director Suite West Jefferson Avenue Detroit, MI Tel Fax Cell drehrauer@kpmg.com David is a managing director in KPMG s Detroit office. He specializes in accounting for income tax, corporate, and partnership tax matters. Representative Clients Daimler North America Corporation Gentherm, Inc. International Automotive Components Group North America, Inc. Key Safety Systems, Inc. Maxion Wheels Tecumseh Products Company Tower International, Inc. Coordination and delivery of tax compliance and consulting services for public and private multi-national companies in the industrial manufacturing industry Process management for global tax compliance outsourcing engagements Representation and assistance with tax controversy matters Accounting for income tax services, including audit support and preparation under US GAAP and IFRS and financial statement presentation, for public and non-public companies Assisting companies with financial statement presentation in anticipation of Initial Public Offering U.S. GAAP and IFRS financial statement conversion, including identifying accounting for income tax and financial statement presentation differences Other Activities Board Member (Nominee) Accounting Aid Society (Detroit) ATHENA Powerlink (R) Program - Washtenaw County Professional Associations Member, American Institute of Certified Public Accountants (AICPA) Member, Michigan Association of Certified Public Accountants (MACPA) Languages English BS degree in accounting, DePaul University Licensed CPA - Michigan 2014 is a Delaware limited liability partnership, the U.S. member firm of Page 1 of 1 KPMG International Cooperative ( KPMG International ), a Swiss entity

6 Kathleen is a Director, Tax in KPMG s Tax Controversy Services practice in Chicago. She joined KPMG in 2007, bringing with her 18 years of diversified experience as a Senior Attorney for the IRS and as an Attorney for public and privately-held companies. KATHLEEN C. SCHLENZIG Director, Tax 200 East Randolph Drive Chicago, IL Tel Fax Cell kschlenzig@kpmg.com Kathleen specializes in IRS procedural matters and income tax audit controversies. Professional Associations Member, Illinois Bar Admitted to practice before the United States Tax Court Languages English BA, University of Illinois, Champaign, IL JD, IIT Chicago-Kent College of Law Completed 11 of 12 courses required to receive an LL.M., IIT Chicago-Kent College of Law Kathleen has proven valuable in assisting KPMG clients with their IRS tax controversies, including IRS examinations, penalty abatement issues, compliance issues, analysis and evaluation of technical issues, IRS Appeals, and alternative dispute resolution procedures. Kathleen also routinely advises clients with respect to a wide range of procedural issues, including the imposition and abatement of penalties, statutes of limitation, Section 9100 relief, and reporting, depositing and withholding requirements. Kathleen has used her skills to successfully resolve federal tax controversies with a mix of client advocacy, knowledge of the myriad of procedural rules, and negotiation experience. She has also demonstrated an ability to advise KPMG clients on the efficient and timely use of available programs within the IRS to resolve controversies. Kathleen s prior experience has included: Providing IRS revenue agents, appeals officers and settlement officers with legal advice on tax cases; Representing the IRS in tax cases before the U.S. Tax Court; Conducting internal investigations into allegations of fraud, employment discrimination and ethical violations; Counseling senior management and boards of directors concerning the legal aspects and risks of business activities; Performing due diligence reviews for acquisitions, divestitures, and public and private stock offerings; and Drafting and negotiating commercial contracts and subcontracts with domestic and foreign concerns. 2013, a Delaware limited liability partnership, the Page 1 of 1 U.S. member firm of KPMG International Cooperative, a Swiss entity.

7 Shirley K. Sicilian, Managing Director Shirley K. Sicilian Managing Director 1801 K Street, NW Washington, DC Tel Fax Cell ssicilian@kpmg.com State and Local Tax State and Local Tax Controversy State Corporate Income Tax Apportionment JD, University of Kansas Masters of Economics, University of Kansas BA, University of Kansas Licensed to practice law in Kansas State and Federal District Courts United States Court of Appeals for the Tenth Circuit United States Supreme Court Background Shirley Klenda Sicilian is National Director of State and Local Tax Controversy in 's Washington National Tax office. In this role, Ms. Sicilian is responsible for supporting KPMG s network of controversy specialists in every state and coordinating delivery of KPMG controversy services nationwide. Prior to joining KPMG, Ms. Sicilian was General Counsel for the Multistate Tax Commission, an intergovernmental agency whose membership includes forty-seven states and the District of Columbia. She previously served as Director of Policy and Research, and then General Counsel for the Kansas Department of Revenue. Before working in the area of taxation, Ms. Sicilian worked in public utility regulation, serving as Chief of Economic Policy and as Assistant General Counsel for the Kansas Corporation Commission. Ms. Sicilian received the Paull Mines Award for Outstanding Contribution to State Tax Jurisprudence in July of And State Tax Notes named Ms. Sicilian as a finalist for its 2013 Person of the Year, citing her as one of the most influential legal thinkers in the field. Publications and Speaking Engagements Ms. Sicilian has been appointed to serve on a variety of advisory and deliberative boards; is a frequent writer, instructor, and speaker on state tax topics; and has authored several briefs before various State Supreme Courts and the U.S. Supreme Court. Her publications include the corporate income tax chapter for State Business Taxes, a Law Journal Press publication updated semi-annually. 2014, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. All rights reserved. The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International.

8 Jenna Summer is a senior manager in the Accounting for Income Taxes group in KPMG s Washington National Tax Practice. Jenna has been with KPMG for eleven years and specializes in accounting for income taxes under both US GAAP and IFRS. JENNA L. SUMMER Tax Senior Manager Suite K Street NW Washington, D.C Tel Fax Cell jsummer@kpmg.com Jenna is a member of the Accounting for Income Taxes Group in KPMG s Washington National Tax Practice. Representative Clients YUM! Brands, Inc Accenture plc Professional Associations Member, AICPA Member, Michigan Association of CPAs (MACPA) Jenna provides services to public and non-public domestic and multinational clients in a variety of industries, including, but not limited to, the following activities: Income Tax Provision Preparation, Review and Audit under both US GAAP and IFRS including accounting for uncertainty in income taxes, accounting for investments in subsidiaries and tax accounting considerations of share-based compensation Accounting for Income Taxes on Carve-out Financial Statements Accounting for Income Taxes on IFRS Conversions Jenna also supports accounting for income tax matters for local office engagement teams, knowledge sharing of emerging issues and assists with the development and delivery of firm training and external presentations. Technical Skills ASC 740 IAS 12 Languages English BS in BA in Accounting, Central Michigan University Masters of Science in Taxation, Grand Valley State University Certified Public Accountant, Michigan & Washington, D.C. 2009, a U.S. limited liability partnership and a member firm of the KPMG network of independent Page 1 of 1 member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A.