Debera Salam is Director of Payroll Information and Process Services for Ernst & Young LLP. Debera concentrates on projects that have a compliance and payroll audit focus, including systems implementations, process improvement, and internal and external payroll audits. Her broad-based knowledge of all payroll compliance areas, including garnishments, coupled with her prior experience in federal and state lobbying initiatives, gives her the ability to coordinate a diverse range of payroll projects.

Among her many activities in the payroll industry, Debera currently is an advisory board member for Research Institute of America's Payroll Guide, and an advisory board member of the American Institute of Professional Bookkeepers.

Recognized as one of the leading authors on payroll, Debera is editor-in-chief of Ernst & Young's monthly journal, Payroll Perspectives; author of the widely-acclaimed Principles of Payroll Administration and the Payroll Practitioner's Compliance Handbook (published by Research Institute of America); and a two-volume payroll home study course for bookkeepers, Mastering Payroll (published by the American Institute of Professional Bookkeepers).

Debera is a Certified Payroll Professional (CPP). She was named the 2004 Texas Payroll Professional of the Year and was selected for listing in the 2004 Who's Who in America. She has also been listed in Who's Who of American Women, Who's Who in Finance and Industry, and Who's Who of Emerging American Leaders.

Peter Berard is a member of Ernst & Young LLP's National Tax Department in New York, NY, and practices in the areas of federal, state and local employment tax matters. He has more than twelve years of payroll and employment tax advisory experience, working on multistate income tax withholding issues, merger/acquisition integration, refund studies, statutory election analysis, risk management services, process reviews, information reporting, and compliance issues. Peter has worked extensively with clients in various industries helping them comply with the proper federal and state taxation and information reporting requirements for executive compensation, deferred compensation, and stock options. Peter has worked with these clients to develop policies and procedures to assist them in complying with constantly evolving law.

Lisa Green is a Manager with Ernst & Young LLP's National Employment Tax Advisory Services group and has more than four years of experience working with clients on employment tax issues. She has broad experience within the practice working on a number of issues including federal and state withholding and unemployment tax issues as well as local income tax withholding compliance in Ohio, Michigan and Pennsylvania. She has also recently been involved in several projects relating to state nonresident withholding compliance.

Christina Peters is part of Ernst & Young LLP's Employment Tax practice and has more than fourteen years of experience. Christina's responsibilities and experience includes all phases of employment tax and payroll management, including payroll reporting and compliance issues, transactional analysis planning, refund studies and all aspects of state unemployment insurance.