Key profiles

A&M TAXAND Professionals Marc Alms is a Managing Director with Alvarez & Marsal Taxand in New York, focusing on transfer pricing. He has more than 14 years of experience assisting both public and privately-held clients, leading engagements in the planning and documentation of transfer pricing policies, obtaining Advance Pricing Agreements and assisting with Competent Authority for multinational corporations across a broad range of industries. Mr. Alms’ background includes leading teams in the evaluation of intercompany transactions to determine whether they meet applicable U.S. and foreign transfer pricing regulations, including OECD guidelines, and the integration of transfer pricing policies following a merger or other business restructuring event. He has significant experience providing clients practical advice in their transfer pricing arrangements and helping to resolve international tax controversy matters. He has worked extensively with the Internal Revenue Service (IRS), as well as the revenue authorities of other countries, including Canada, India, Japan, Australia, New Zealand, Ireland and the U.K. in representing clients. Prior to joining A&M, Mr. Alms spent nine years with KPMG in New York, where he most recently served as a managing director. He was a member of their global transfer pricing services and global dispute resolution teams. In addition, he was a member of their transfer pricing practice in Sydney, Australia, gaining experience handling tax matters in the ASPAC region and working with the Australian Tax Office. Earlier, he spent five years with the international tax services and transfer pricing practice of Ernst & Young in Southern California. Mr. Alms earned a Juris Doctor from the University of Pennsylvania Law School and a bachelor of arts degree in history from the University of California, San Diego. He was admitted to the bar in California and is a member of the California State Bar Association. He has written articles on transfer pricing issues in various publications and has spoken at tax-related events. Marc Alms Managing Director Direct: 212.763.1887 Mobile: 631.901.6252 malms@alvarezandmarsal.com

A&M TAXAND PROFESSIONALS Enrique MacGregor is a Managing Director with Alvarez & Marsal Taxand in Dallas. With combined industry and consulting experience spanning over 25 years, Mr. MacGregor’s focus is in transfer pricing. Prior to joining A&M, Mr. MacGregor was Managing Director of the Ceteris regional office in Dallas and was honored to be chosen as one of only 20 key tax advisors by readers of the International Tax Review. Mr. MacGregor has practiced transfer pricing for the past 18 years as the regional leader of Deloitte’s South Central practice and more recently as partner-in-charge of Grant Thornton’s national transfer pricing group. His experience includes transfer pricing studies for Section 482 compliance involving intercompany transfers of goods, service fees, migration of intangible assets and contemporaneous documentation for Section 6662 compliance. He has extensive experience implementing efficient global management of intangible assets. Mr. MacGregor earned a master’s degree in business administration from the University of Minnesota’s Curtis Carlson School of Management and a bachelor’s degree from Texas A&M University. Enrique MacGregor Managing Director Direct: 214.438.1080 Mobile: 214.616.1219 emacgregor@alvarezandmarsal.com

A&M TAXAND Professionals Jeff Olin is a Managing Director with Alvarez & Marsal Taxand in Chicago. He brings deep experience in international and domestic tax matters to global companies and solves complex tax issues for clients in diverse industries, including beverages, consumer brands, high-tech, leisure, manufacturing and services. With more than 25 years of experience, Mr. Olin works with clients on complex tax, legal and accounting issues related to international investments. He focuses on accounting, compliance, international tax planning, acquisition due diligence, cross-border planning, tax technology implementation, transfer pricing and treasury coordination. He works extensively with global companies expanding their international operations – both inbound and outbound. In addition, he favorably resolves disputes with tax authorities. Prior to joining A&M, Mr. Olin was Vice President, Tax with Fortune Brands, a $9 billion consumer brands conglomerate, where he successfully executed a tax-free spin-off of Home & Security (Moen / Master Lock), completed the divestiture of Acushnet Golf (Titleist and Footjoy) and led the global tax function for Beam Global Spirits and Wine. Earlier, he was the National Managing Partner, International Tax with Grant Thornton, and an international tax partner in Chicago with the global law firm McDermott, Will & Emery and Arthur Andersen. Mr. Olin earned a bachelor’s degree in economics and finance from Carroll University, a juris doctor from Marquette University Law School and an LL.M. in taxation from DePaul University College of Law. A Certified Public Accountant (CPA), he is a frequent speaker at TEI, the AICPA and the Chicago Tax Club, and an adjunct professor of law at Chicago – Kent Law School. He is the author of the CCH volume “Foreign Currency Translation and Transactions” and “Tapping Hidden Opportunities in China’s New Tax Law” in the Harvard Business Review. Jeffrey Olin Managing Director Direct: 312.601.4240 Mobile: 312.451.6883 jolin@alvarezandmarsal.com

A&M TAXAND PROFESSIONALS Manuel Tamez is based in Taxand Mexico where he is a Tax Partner of Mijares, Angoitia, Cortés y Fuentes S.C., one of Mexico´s leading independent firms of legal and tax advisors. Manuel has advised national and multinational enterprises for more than a decade. His broad experience ranges from dealing with day to day tax consulting and planning issues, delivering tax advice on specific investment projects, corporate restructures, securitisations, the application of double taxation treaties involving Mexico, tax consolidation, issuing tax reports on sales of stock made by individuals or non-Mexican residents, the coordination of requests for private rulings with Mexican tax authorities, the coordination of tax and constitutional lawsuits and estate planning for individuals. His knowledge of foreign investor needs allows Manuel to offer solutions in line with global business goals for transactions carried out in Mexico.. Manuel is a Certified Public Accountant and shares his qualifications and experience with students at the Instituto Tecnológico Autónomo de México where he is a tax professor and an academic examiner of professional dissertations. He is also a coordinator and lecturer of different tax forums for the College of Public Accountants of Mexico where he is currently a member of the International Tax Commission. Manuel has also published tax related articles for the specialist tax magazine "Puntos Finos" edited by Dofiscal LexisNexis.. Manuel Tamex Managing Director