Cathy Fitzpatrick Director

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© 2009 KPMG LLP, 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.

Cathy Fitzpatrick

Director

Professional and Industry Experience

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 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 2001.

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.

CATHY FITZPATRICK

Director KPMG LLP 2001 M Street, NW Washington, DC 20036 Tel 202-533-3168 Fax 202-315-3125 Cell 240-447-4274 [email protected]

Function and Specialization

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.

Education, Licenses & Certifications

• 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

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© 2009 KPMG LLP, 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.

John P. Gimigliano

Principal-in-Charge, Federal Legislative and Regulatory Services

Professional and Industry Experience

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.

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 2008. 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.

JOHN P. GIMIGLIANO

Principal-in-Charge, Federal Legislative and Regulatory Services KPMG LLP 1801 K Street, NW Washington, DC 20006 Tel 202-533-4022 Fax 202-315-3281 [email protected]

Function and Specialization •Tax Legislation

•Tax Policy

•Regulatory Authority •Taxation of Energy

• LL.M. (taxation), Georgetown University Law Center

• J.D., University of Cincinnati College of Law

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KATHERINE C. LEBLANC

Senior Manager KPMG LLP 909 Poydras Street Suite 2700 New Orleans, LA 70112 Tel 504-584-1039 Fax 303-648-4752 Cell 303-875-7378 [email protected]

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

• BS, Business Administration – Accounting,

University of Louisiana at Lafayette

• Master of Taxation, University of Denver

• Licensed Certified Public Accountant, Colorado & Louisiana

Background

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.

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

© 2013 KPMG LLP, 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.

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ERIC LUCAS

Principal KPMG LLP 2001 M Street, NW Washington, DC 20036 Tel 202-533-3023 Cell 202-294-5701 [email protected]

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

Background

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.

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 KPMG LLP, 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,

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DAVID T. REHRAUER

Managing Director

KPMG LLP Suite 1900

150 West Jefferson Avenue Detroit, MI 48226 Tel 313-230-3404 Fax 313-557-6216 Cell 734-834-3395 [email protected]

David is a managing director in KPMG’s Detroit office. He specializes in accounting for income tax, corporate, and partnership tax matters.

■ 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.

■ 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

Background

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:



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)



2012 – 2013 ATHENA Powerlink(R) _{Program - Washtenaw County}

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KATHLEEN C. SCHLENZIG

Director, Tax

KPMG LLP

200 East Randolph Drive Chicago, IL 60601 Tel 312-665-2987 Fax 312-276-4897 Cell 847-828-3798 [email protected]

Kathleen specializes in IRS procedural matters and income tax audit controversies.

• 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

Background

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 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.

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© 2014 KPMG LLP, 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.

Shirley K. Sicilian, Managing Director

Shirley K. Sicilian

Managing Director KPMG LLP 1801 K Street, NW Washington, DC 20006 Tel 202-533-3466 Fax 202-379-7731 Cell 202-903-7346 [email protected]

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 KPMG LLP'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.

Professional and Industry Experience

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 2013. 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.

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JENNA L. SUMMER

Tax Senior Manager

KPMG LLP Suite 12000 1801 K Street NW Washington, D.C. 20036 Tel 202-533-3614 Fax 313-447-2287 Cell 248-633-3322 [email protected]

Jenna is a member of the Accounting for Income Taxes Group in KPMG’s Washington National Tax Practice.

• YUM! Brands, Inc

• Accenture plc

• Member, AICPA

• Member, Michigan Association of CPAs

(MACPA)

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.

Background

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 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

© 2009 KPMG LLP, 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.