2009 Board

	2009 Bank Tax Chairman: Glenn N. Eichen is the Head of Retail Tax at TD Bank in Cherry Hill, N.J. Previously he was the Senior Tax Counsel at Citigroup in New York City. Prior to Citigroup, he was Executive Vice President, Federal Tax Counsel, at Countrywide Financial Corporation in Calabasas, California. Prior to Countrywide Financial Corp., he was Senior Vice President for FleetBoston Financial, and was Manager of Domestic Tax Research and Planning for the First National Bank of Chicago. Prior to that, Mr. Eichen was a Principal with Arthur Young and Company in their National Tax Group in Washington, D.C. He received his JD degree from George Washington University, his MBA from the Wharton School, and his BA degree from Amherst College.

	James W. Ahern is the Senior Treasury Advisor at GMAC Financial Services in New York City. He is responsible for treasury and capital markets tax matters including securitizations, borrowings, tax dealing and hedging, product taxation and debt restructurings. Previously, he was the SVP–Corporate Tax Director at Regions Financial Corporation. Mr. Ahern received his BS in Accounting from St. John's University, and his MBA in Taxation from Pace University.

	David I. Berman is a Tax Partner at Ernst & Young LLP in New York City. He has 19 years of experience in the financial services industry and serves as a specialist to domestic and international banks, financial service companies, leasing companies and broker dealers, and asset management clients including structuring of transactions, due diligence reviews, income tax returns, advice on planning acquisitions and dispositions, and addressing the tax issues associated with all types of derivatives products and accounting for income taxes. Mr. Berman's experience has included entity structuring, tax efficiency reviews, international taxation and cross border transactions, taxation of derivatives, debt and equity securities, foreign currencies and financial products. He has extensive experience advising clients on alternative structuring techniques and the tax ramifications of securitization transactions involving all types of collateral. Mr. Berman graduated from Southwestern University School of Law, earned his LLM in taxation from New York University, and is a member of the New York and California Bar Associations.

	Randy J. Churchill is Senior Manager, Tax for Moss Adams LLP in Seattle. Previously, he was First Vice President and Group Tax Manager with Washington Mutual where he was responsible for IRS examinations, mergers and acquisitions negotiations and due diligence, and had also worked on significant planning and corporate structure projects for the company. Prior to joining Washington Mutual in 1989, he worked nine years for Deloitte & Touche in the Seattle office. His clients included financial institutions (including five years advising Washington Mutual), brokerage companies, and insurance companies as well as food industry clients and several of the most significant tax-exempt organizations in Seattle. For the last 15 years, Mr. Churchill has also been an adjunct faculty with Golden Gate University's Master of Taxation program. In 1999, he received a Distinguished Teacher Award from the program. Mr. Churchill is a member of the Bank Tax Institute Advisory Board and is a member of the American Institute of Certified Public Accountants and the Washington Society of Certified Public Accountants.

	Ron J. Copher is CFO and Director of Taxation for Glacier Bancorp, Inc. (NASDAQ: GBCI), a multi-state bank holding company headquartered in Kalispell, Montana. His responsibilities include working closely with the banking subsidiaries in merger and acquisitions, financial accounting and tax issues, strategic planning, asset/liability management and budgeting. Prior to joining Glacier Bancorp, Inc. in December 2006, Ron was CFO and Director of Taxation for Oak Hill Financial, Inc., headquartered in Jackson, Ohio. His responsibilities included working closely with the banking, consumer finance, title insurance and employee benefits subsidiaries in accounting and tax issues, merger and acquisitions, strategic planning, investment portfolio management and budgeting. Prior to joining Oak Hill Financial, Inc. in July 1999, Mr. Copher was a partner in the Los Angeles office of Grant Thornton LLP, where he last served as partner-in-charge of the Financial Services practice for Grant Thornton's Southern California offices in addition to serving on the firm's National Financial Services Committee. In his practice, Mr. Copher specialized in the taxation of financial institutions and advised clients in the tax planning for acquisitions of target companies and branch purchases. Mr. Copher has also advised clients in design and administration of stock option and other stock incentive plans, deferred compensation arrangements, installation of Employee Stock Ownership Plans ("ESOPs"), and other employee benefit plans. He co-authored the article "Modeling Executive Stock Options Exercise Behavior: A Mathematical Approach" in addition to his earlier article "Can You Afford Your Stock Options" as well as other articles appearing in Taxation for Accountants, Ohio Community Banker, Bank Auditing and Accounting Report and the Grant Thornton LLP publications, Currency and Tax & Business Advisor. Mr. Copher is a member of the Financial Institutions Accounting Council (FIAC) which regularly meets with FASB, SEC, AICPA and banking industry regulatory agencies on matters of concern to financial institutions. He is a past Chairman and member of the Board of Directors of the Financial Managers Society, having completed seven years of service in June 2007.

	Steven W. Corrie is Treasurer for Security National Bank in Sioux City, Iowa. His responsibilities include accounting, auditing, taxes, asset-liability management, bank acquisitions, and holding company consolidation. Mr. Corrie received his B.S. in Business and Economics from Morningside College. He is a past member of the American Bankers Association Taxation Committee, and is currently serving on the Iowa Bankers Association Bank Management Committee. He is a Certified Management Accountant.

	Walter Doggett currently serves as the Corporate Tax Director with Chevy Chase Bank in Bethesda, Maryland. For six years prior to that, he served as the Corporate Tax Director for Riggs Bank in Washington, D.C. Mr. Doggett received his B.S. in Finance from the University of Virginia, M.S. in Tax from Georgetown University, and M.S. in Finance and MBA from Loyola College of Maryland. His professional memberships include the American Bankers Association - Taxation Committee, AICPA - Tax Legislation & Policy Committee, Tax Executives Institute - Federal Tax Committee, and Tax Executives Institute (Baltimore/Washington Chapter) - Board Member. Mr. Doggett is a Certified Public Accountant, Certified Financial Planner, and Charter Financial Consultant.

	Patrick Egan—New York Community Bancorp

	Adrian Fenton is Senior Vice President, Director of Tax for PNC Financial Services Group, Inc. in Pittsburgh, Pennsylvania. He is responsible for the management of a 25 member Corporate Tax Department and for all aspects of the organization's tax matters. Mr. Fenton attended West Virginia University where he received his B.S.B.A. as well as his Master of Professional Accountancy.

	Dean M. Fischbeck is a Senior Vice President with Bank of America and is its Global Federal Tax Audit and Controversy Senior Manager. He has been with the company for 18 years. During this time he has been in charge of tax audit management for Security Pacific (Los Angeles), BankAmerica (San Francisco), and NationsBank/Bank of America (Charlotte). He has also managed the final tax audits of numerous acquired banks and corporations, including Continental Bank, Boatmen's Bank, Barnett Banks, and now FleetBoston. He has dealt with the full spectrum of domestic and international banking issues at the examination, appeals, litigation, and technical advice stages. In 2002 he was instrumental in helping Bank of America and the IRS conclude the largest single settlement of tax years and issues ever: 7 major predecessor consolidated groups, 58 tax years, over 3000 exam issues, and over $3 billion of tax in dispute. Before Bank of America he worked in the Los Angeles Tax Department of Arthur Andersen & Co. for 10 years. Mr. Fischbeck is a CPA, has a J.D. from the University of California, Davis, and a B.A. from Claremont McKenna College. He is a member of the Tax Executives Institute and the AICPA.

	Gary Fox is the Executive-in-Charge, Financial Institutions Tax Group at Crowe Horwath LLP and has 25 years of experience. He works exclusively with tax issues affecting the financial services and real estate industries, including state and federal compliance and consulting issues such as mergers and acquisitions, syndications, utilization of partnerships and limited liability companies to hold troubled real estate, utilization of investment subsidiaries and utilization of captive insurance companies. In addition to the Bank Tax Institute advisory committee, Mr. Fox currently is or has been a member of the following organizations: The American Institution of Certified Public Accountants (AICPA), Indiana CPA Society, Individual Taxation Committee of the AICPA, AICPA Partnership Taxation Committee, Indiana Limited Liability Legislative Committee, and The American Community Bankers Association's tax advisory committee. He is a frequent speaker at various industry trade group meetings and conventions. Mr. Fox has a B.S. in Accounting from Purdue University.

	Richard Garrison—BBVA Compass

	Laura Gingrich is a Vice President and Director of Tax and Financial Reporting for Washington Trust Bank, a regional bank headquartered in Spokane , Washington . She has been with the company for 22 years. Laura is responsible for corporate tax and financial and regulatory accounting. Prior to joining Washington Trust Bank, she worked in public accounting for 7 years. Laura is a CPA and received her B.B.A. and Master of Science in Taxation from Gonzaga University . She is a former member of the American Bankers Association Taxation Committee and current member of the American Institute of Certified Public Accountants and the Washington Society of Certified Public Accountants.

	Christina Immelman is the head of the Tax Financial Institutions and FAS 109 Accounting for Income Tax practices for the Great Lakes region at RSM McGladrey, Inc. in Schaumburg, IL. She has 20 years of public accounting experience. Her focus has been on serving financial service companies where she has gained extensive experience in tax enhanced financing structures and derivatives. In addition to her public accounting experience, Ms. Immelman also served as Director of Corporate Tax for a $1 trillion financial services company and was a consultant to the South African Revenue Service where she lead the initiative to develop a standardized interpretation of existing law for asset securitization in South Africa. Ms. Immelman advises corporations and s-corporations on tax planning, compliance, reporting and disclosure requirements. She also consults on the differences between tax and accounting treatment of various transactions and the implementation, disclosure requirements, and ongoing issues of FASB 109 and AC 102 Accounting for Income Taxes. She has also represented clients before taxing authorities and negotiated resolution on various issues. Ms. Immelman is a frequent speaker and author on topics of interest to the financial services industry including structured financial products and securitization, and has appeared on television interviews with regard to tax law changes.

	Glenn James is a partner in the Philadelphia office of Grant Thornton, LLP accountants and management consultants, member firm of Grant Thornton International. He has more than 25 years of experience in tax consulting to financial services organizations including National and State chartered commercial banks and savings institutions, Real Estate Investment Trusts, investment partnerships and stock exchanges, with a specialization in financial services companies. He serves on the firm's national financial institutions industry practice thought leadership team. His technical expertise includes: enterprise valuation consulting; incentive compensation planning and design; taxation of and accounting for share based payment; employee benefit plan design and operations consulting; acquisitions and divestitures, state tax minimization planning, compliance controversy negotiation and accounting for income taxes. He has authored a variety of articles including: “Advice for Companies Planning to Issue Stock Options,” The Tax Adviser; “The Ten Commandments of Incentive Compensation,” Benefits & HR Adviser; “Tying Compensation to Business Value Growth: the Value-chain Connection,” Competitive Magazine; “Strategy May Triple your 401(k) Contribution,” Benefits & HR Adviser. Glenn regularly guest lectures for Universities, professional societies and institutes including: Executive Enterprises Annual Bank Tax Institute, The Bank Administration Institute, The Financial Managers Society, the Pennsylvania Institute of Certified Public Accountants, The Villanova University Annual Tax Forum, The Massachusetts Society of Certified Public Accountants, The Pennsylvania Community Bankers Association and The Community Bankers Association of New York State. Glenn has been quoted in the Independent Banker, The American Banker, the Philadelphia Inquirer, The Philadelphia Business Journal, and The Pacific Business Journal. He is a graduate of Temple University School of Management, summa cum laude. He received his juris doctorem from the Villanova University School of Law. Glenn is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

	Edward J. Kane is Executive Vice President and Director of Corporate Tax for Huntington Bancshares Incorporated located in Columbus, Ohio. His responsibilities include the tax planning and compliance for Huntington, as well as establishing Tax Policy for the Organization. He received his B.B.A. in Accounting from Pace College and his Master’s degree in Taxation from Pace University. He is a member of the Ohio Bankers League, Michigan Bankers Association and Ohio Business Roundtable. Mr. Kane is also a member of the American Institute of Certified Public Accountants, Maryland Association of Certified Public Accountants and Tax Executives Institute.

	John P. Kinsella is a Senior Vice President and Director of Tax at US Bancorp in Minneapolis, Minnesota. He started his career at Arthur Andersen & Co where he spent approximately five years. Mr. Kinsella then joined First Bank System, Inc., and spent 14 years there with approximately seven years as tax director. He left to join Ernst & Young in their financial services practice, and spent approximately five years with them, most recently as a senior manager. Mr. Kinsella is a graduate of the University of St. Thomas in St. Paul, Minnesota, and is a CPA.

	Gail Nelson is a Tax Partner for PricewaterhouseCoopers. She is the Central Region Leader of the Financial Services Tax Practice. Gail has over 25 years of combined experience in public accounting and the banking industry. Gail joined PricewaterhouseCoopers in 1995 from Harris Bank where she spent ten years as Vice President and Corporate Tax Director. Prior to joining Harris Bank, she worked at another Big Five Firm, specializing in bank taxation. While working in the banking industry, Gail served as a member of the American Bankers' Association Tax Committee, Bank Administration Institute Tax Committee, Committee of Banking Institutions on Taxation, Southeast Bank Tax Association and Tax Executive Institute. She was also a frequent speaker at industry seminars. Gail is a graduate of Illinois State University where she received a B.S. degree in Accounting.

	Ellen Rotenberg—KPMG LLP

	Richard E. Shumacher, Jr.. is the Senior Vice President Tax for Alliance Data Systems Corp. in Gahanna, Ohio. He is responsible for worldwide corporate tax affairs. Previously, Mr. Schumacher was a Tax Senior Manager in the Columbus office of Deloitte & Touche LLP where he was responsible for client tax services, practice management and was in the national tax practice serving the banking and financial services industry. He holds a Bachelor's degree from Ohio State University and a Master's from Capital University Law and Graduate School. Mr. Schumacher is a Certified Public Accountant in the State of Ohio.

	Kurt Swartz—Sovereign Bank

	Clark Wulf is an Executive Vice President and Corporate Tax Director for KeyCorp in Cleveland, Ohio. He is responsible for the company's tax functions which include tax planning, tax compliance, tax audits, merger and acquisition support and tax consulting to its major lines of business. Prior to joining Key, Mr. Wulf was a Senior Vice President and Deputy Tax Director of the former Bank One Corporation and its predecessor, First Chicago NBD Corporation. In this role, he was responsible for federal and state tax planning, mergers and acquisitions, and strategic initiatives; including the process and cultural integration of the Department after the merger of Bank One and First Chicago. Prior to that, he was the Corporate Tax Director of NBD Corporation. He began his career with Ernst & Young. Mr. Wulf is a past Chairman of the Tax Committee for the Greater Detroit Chamber of Commerce and a former member of the American Bankers Association Taxation Committee. He is currently a member of the Tax Executives Institute, the Michigan Association of CPAs and the AICPA. Mr. Wulf is a CPA and a graduate of the University of Michigan.

	Neal Yaros is a Partner with Deloitte Tax LLP in New York, and serves as Deloitte's National Tax Partner for the Banking and Securities industries. He specializes in the taxation of financial institutions, and serves both domestic and international banks. Mr. Yaros received his B.A. in Accounting and Economics from Queens College, and his J.D. degree from the National Law Center of George Washington University. He is a member of the New York State Bar, the AICPA and the New York State Society of CPAs. He has authored articles for numerous publications, and is a frequent speaker on tax issues affecting the financial industry.