FAS 109: FIN 48
Accounting for Uncertain Tax Positions - For Fund Managers

Brian Moore
Tax Partner
Grant Thornton LLP

Brian has more than 12 years of professional tax experience serving the financial services industry.

Experience
Brian has extensive experience providing a variety of tax planning and compliance services to both public and private businesses, including:
- Federal tax consulting and federal tax planning.
- Managing complex tax compliance projects with consolidated entities filing in multiple jurisdictions.
- Significant mergers and acquisitions experience including tax due diligence and structuring.
- Extensive FAS 109 and FIN 48 experience for public and private companies.

Industry experience
Brian has managed consulting and compliance engagements for hedge funds, fund of funds, private equity funds, offshore partnerships, financial institutions and bank holding companies.

Professional qualifications and memberships
- New York State Society of Certified Public Accountants
- Georgia Society of Certified Public Accountants
- North Carolina Association of Certified Public Accountants
- Association for Corporate Growth

Presentations and publications
Brian has been a frequent speaker for the Institute for Management Accountants and at industry events and conferences such as the Atlanta Tax and Legal FIN 48 Update.

Education
Brian holds an MBA in Finance from Emory University and a BS in Accountancy from the University of Alabama.

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Jeffrey N. Saviano
Tax Partner; Director of Northeast State and Local Tax Services
Ernst & Young LLP

Jeffrey N. Saviano is a Tax Partner with Ernst & Young and is the Director of the Northeast State and Local Tax Services Group in the New York City and Boston offices of the firm. Jeff rejoined Ernst & Young in 1996 and has over fifteen years of tax experience with “Big 4” public accounting firms. He concentrates his practice in the state income/franchise tax area and serves as a state and local tax advisor to numerous companies. His practice is focused on state tax risk mitigation, multistate tax planning, and transactional analysis.

Jeff is a Trustee for the Massachusetts Taxpayers Foundation, a non-partisan organization focusing on state spending and tax policies and the Massachusetts economy, and is a member of the Board of Directors of the Associated Industries of Massachusetts, and the Boston Municipal Research Bureau. Also, Jeff was a professor of State and Local Taxation within the Frank Sawyer School of Management at Suffolk University.

He has published articles regarding state and local tax policy and practice, including Pending Massachusetts Tax Legislation: Managing Change and the Need for a “Master Plan” published in the July, 2005 edition of the Journal of Multistate Taxation and Incentives. Jeff has testified before the Joint Tax Committee of the Massachusetts Legislature, and is a frequent speaker at taxpayer organizations and trade associations including: Massachusetts Taxpayers Foundation; New York University Institute on State and Local Taxation; Council on State Taxation (COST); Paul J. Hartman State and Local Tax Forum at Vanderbilt University; Georgetown Law State and Local Tax Institute; Massachusetts Society of CPAs; Tax Executives Institute; and the American Bar Association. He is also a regular commentator on tax policy matters for various media outlets.

Jeff earned a Bachelor’s Degree in accounting from Iona College, a J.D. from Syracuse University College of Law, and a Master of Laws in Taxation (LL.M) from Boston University School of Law. He resides in Wrentham, Massachusetts with his wife Lisa, son Matthew, and daughter Caroline.

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Matthew Mullaney
Tax Partner
BDO Seidman

** Speaker Bio to be added soon.. **

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Sang Kim
Partner
DLA Piper

PRACTICES
- Tax
- Mergers and Acquisitions
- International Tax
- Life Sciences
- Tax Controversy

EDUCATION
- New York University (1996) LL.M. Taxation
- Northwestern University School of Law (1995) J.D.
- Columbia University (1992) B.A. Philosophy and Economics

ADMISSIONS
- California
- New York

EXPERIENCE
Sang Kim is a partner in the International Tax group and a member of the firm's National Diversity Committee. He concentrates his practice in international tax and operational structuring, global transfer pricing strategy and documentation, cross-border mergers, acquisitions, dispositions and joint ventures, post-acquisition integration, and international tax controversy.

He has led numerous international structuring projects for companies across a wide spectrum of industries and jurisdictions. Representative industries include high tech, consumer products, life sciences, outsourcing, manufacturing, and distribution. Within the high tech sector, he has extensive experience with clients in the semiconductor, software, and networking sectors. He has also worked extensively with clients doing business in China, India, Brazil, and other emerging economies.

Prior to joining the firm, he spent seven years at two of the Big 4 accounting firms in their Silicon Valley offices where he specialized in international tax from both planning and tax provision perspectives.

He is a frequent speaker on international tax matters for several organizations including the Council for International Tax Education (CITE), and the Alliance for Tax, Legal and Accounting Seminars (ATLAS).

PRIOR EXPERIENCE
- KPMG LLP
- Coopers and Lybrand LLP

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FAS 109: FIN 48
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