John McMahon is Ernst & Young LLP's Director of Quantitative Services practice. This Sub-Area-based practice is responsible for federal tax issues and methods related to capitalization and recovery, research and experimentation credit services, domestic manufacturing deduction, inventory accounting, and income and expense recognition. John is responsible for the quality, content, and knowledge sharing related to providing these services to our clients. He also serves as the federal tax services liaison to many to the firm's largest clients.

During his 23-year career, John has served in several capacities in both industry and public accounting. Since joining Ernst & Young LLP in 1999, John has focused on providing advisory services related to tax accounting methods, capitalization and recovery, and tax accounting services (FAS 109). John has worked in a variety of industries, with a particular focus in the manufacturing and consumer products sectors and financial services. Prior to his National role, John led the Federal Tax practice in our Midwest Sub-Area.

John received a B.S. B.A. in accounting from Creighton University. He also has taken graduate course work in taxation and law from the University of Nebraska and William Mitchell College of Law. John is a certified public accountant licensed in the state of Minnesota, and he is a member of the American Institute of Certified Public Accountants.

Gary Gasper is one of the leaders of Ernst & Young LLP's Washington Council Ernst & Young group. He assists clients on a variety of matters before Congress, the White House, the Treasury Department and the Internal Revenue Service. Gary provides services related to federal tax legislative and regulatory matters involving corporate taxation, financial products, tax-exempt entities, employee benefits, insurance taxation and other areas.

From 1989 to 1993, during Presidents George H.W. Bush and Clinton Administrations, Gary served as Senior Tax Advisor in the Office of Tax Policy at the Department of the Treasury and as Assistant to the Internal Revenue Service Commissioner. President George W. Bush selected Gary to serve on the 2000 "Transition Team" for the Department of the Treasury. He previously worked at a leading national law firm and served as an Attorney-Advisor to the Honorable Judge Perry Shields of the U.S. Tax Court. Gary also served as tax advisor to the National Commission on Economic Growth and Tax Reform (Kemp Commission).

Gary received a B.S. in Accountancy from the University of Illinois, a J.D. from DePaul University College of Law and an LL.M. in Taxation from Georgetown University Law Center. He is a certified public accountant licensed in the state of Illinois and in the District of Columbia. Gary is the former chair of the American Bar Association Section of Taxation's Government Relations and Formation of Tax Policy committees.

Susan Grais Susan is a member of Ernst & Young LLP's Accounting Methods and Inventory group based in Washington, D.C. She provides federal tax advisory services to a diverse range of Ernst & Young clients. Susan is primarily responsible for serving as a national leader of federal tax capitalization matters, including depreciation. In this role, Susan has extensive experience working with the healthcare, manufacturing, real estate, restaurant, and retail industries. Her other areas of focus include long-term contracts, timing provisions governing income and expense recognition, and Internal Revenue Service procedures regarding changes in accounting methods and periods. As a national leader for capitalization, Susan is responsible for leading firmwide initiatives, as well as advising on technical and marketing issues.

Susan has more than 20 years of experience in the accounting methods technical area. Prior to joining Ernst & Young LLP, she was a Tax Law Specialist in the Internal Revenue Service Office of Chief Counsel.

Susan received a J.D. from the George Washington University Law School and an LL.M. in Taxation from the Georgetown University Law Center. She is an active member of the American Institute of Certified Public Accountants. In addition, Susan serves as a Vice Chair for the American Bar Association's Capital Recovery and Leasing Committee and a Subcommittee Chair for the Tax Accounting Committee. She is a frequent speaker at Tax Executives Institute, American Bar Association, and Federal Bar Association conferences.

Kenneth Brown is the Americas Director, Global Compliance and Reporting Services for Ernst & Young LLP. In this capacity, Ken leads the firm's Global Compliance and Reporting service line, which provides a range of tax compliance and reporting services to multinational companies. Ken has been instrumental in establishing this service line for the global Ernst & Young organization, and is nationally recognized in the fields of tax operating, process and reporting issues for multinational businesses.

Ken has over 33 years of experience with Ernst & Young LLP. Ken spent the first part of his career as a tax advisory partner, focusing on Federal, international and multi-state transactions and controversy. Over the past 10 years, Ken has directed services to help improve the operation and perceived value of corporate tax functions, both domestic and global. Ken's experience includes tax function performance improvement, data management, shared service and ERP integration, and global tax operations, compliance and risk matters.

Ken now serves as the engagement delivery executive for a number of the firm's Global Reporting and Compliance engagements.

Ken received both his B.S. and M.B.A. (Taxation) from the University of Southern California.

Ken has served in the firm's Los Angeles and Northern California offices, our Washington D.C. National Tax office and currently in our Dallas-based Center of Excellence.

Ken has lectured at the Georgetown University Law Center, the San Jose State University High Tech Tax Institute, the Committee on State Taxation, the Vanderbilt Law School State and Local Tax Institute, Tax Executives Institute and the University of Southern California Law Center Tax Institute.

Ken is the co-author of a tax portfolio published by the Bureau of National Affairs addressing state and federal income taxation of consolidated/combined corporate tax filings.

Ken has been a member of the Tax faculty of Golden Gate and San Jose State Universities and the Committee On State Tax Advanced Topics School.

Joan Schumaker is in Ernst & Young LLP's Business Tax Services Tax Reporting and Compliance Services practice. She is the Assistant National Director of Tax Accrual Services and IFRS Tax Services and is the National Tax Accounting and Risk Advisory Services leader for tax accounting issues related to share-based payments. Joan serves clients in numerous industries and is the National Leader of Tax Accounting and Risk Advisory Services for the Pharmaceutical Industry. She also assists companies in matters pertaining to unrecognized tax benefits, Sarbanes-Oxley Section 404 and IFRS.

Deborah Nolan is in Ernst & Young LLP's Tax Controversy and Risk Management Services group. Debbie assists global and domestic corporations focused on working effectively with the Internal Revenue Service and regulators around the world to address tax risk issues and increase tax certainty.

Prior to joining Ernst & Young, Debbie was at the IRS, most recently as the Commissioner of the Large and Mid-Size Business (LMSB) Division where she managed 6,000 employees serving corporations, Subchapter S corporations and partnerships with assets greater than $10 million. In this capacity, she worked with taxpayers and other external stakeholders to identify, address and resolve significant tax issues across a range of industries.

Prior to the Commissioner role, Debbie was the Deputy Commissioner of LMSB and the LMSB Design Team Leader before that. Previously, she held several other positions at the IRS District level and at the national level as Deputy Assistant Commissioner, International.

Kristine Mora Kristine is a member of Ernst & Young LLP?s National Tax Department in the Federal Tax Services group. She has over 11 years of experience assisting companies identify, develop and implement strategic tax projects. She has worked with a variety of public and private clients across various industries. Along with the implementation of and IRS representation in connection with complex inventory and Section 199 calculations, her work includes accounting method changes, letter rulings, tax controversy/examinations, and tax planning for corporate acquisitions/distributions and reorganizations.

David Helmer is Ernst & Young LLP's Americas Director of Business Tax Services and Americas Director of Industry Tax Services. Dave is responsible for the strategy, operations, client relations, quality control, risk management and knowledge reuse for the federal and industry tax services the firm provides. Dave has also been instrumental in forming and leading the firm's Internal Revenue Code Section 199 Network. This Network comprises National and Sub-Area-based professionals who have deep experience in assisting clients on the deduction for domestic production activities. Dave is a member of the firm's Americas Tax Advisory Board and Tax Client Service Group.

During his over 20 years with the firm, Dave has provided tax advisory services for a variety of clients. He has extensive experience working with companies on their tax supply chain, including inventory accounting, structuring, U.S. Customs and Section 199 services. Dave has provided expert witness testimony in Tax Court litigation regarding inventory issues. He also frequently serves as a conference leader for industry, inventory and accounting methods updates.

In 2004, Dave was named to the firm's Gender Equity Task Force. As part of this team, Dave fosters increased inclusiveness and a flexible work environment at Ernst & Young. Dave is also very involved in the firm's thought leadership efforts, with a focus on identifying and communicating the business and tax impact of current and emerging trends, such as tax risk management, tax transparency and tax policy issues that have business implications.

Dave has a B.A. from the University of Notre Dame and a Masters in Taxation from DePaul University. He is a certified public accountant licensed in the state of Illinois and in the District of Columbia. Dave is a member of the American Institute of Certified Public Accountants and the Illinois CPA Society.