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.

Gary Paice is in Ernst & Young LLP's Tax Accounting and Risk Advisory Services (TARAS) group. Within TARAS, he is a member of Tax Performance Advisory (TPA), focused on the performance enhancement of tax functions. TPA is recognized by the market as a leader in delivering tax department reengineering/process redesign services.

Gary concentrates on applying consistent methodologies, in-depth knowledge of all major tax technology tools and software packages; planning and building strong foundations in compliance and reporting, sustainable organizational strategies, and effective risk management protocols. He has experience delivering large scale projects to companies of all sizes across all aspects of the tax life cycle - planning, provision, compliance and controversy.

Gary has over 30 years of experience working with companies to address people, process, and technology issues within their corporate tax department. He has served Global 1000 companies and major corporations on numerous risk and controls engagements, compliance planning and needs as well as managing complex efforts to design and implement tax data warehouses. He has led multiple assessments of global companies in identifying best-in-class solutions to improve overall performance and implementing tax knowledge management solutions. This includes in depth knowledge and experience with ERP and retention tools in SAP, Oracle, PeopleSoft, and creating data marts for both operational and archived data. In addition, Gary has experience with most of the major 3rd party tax technologies - e.g., Thomson OneSource (TaxStream, InSource, etc), CorpTax - along with a detailed focus on provision and compliance integration.

Gary has a Bachelor of Business (Accountancy) from Western Illinois University and an M.B.A. from the University of Chicago. He is a certified public accountant licensed in the state of Illinois, a member of the American Institute of Certified Public Accountants and the Association for Computers in Taxation (ACT).

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.

Sharon Kay Sharon is a member of Ernst & Young LLP's Federal Tax Services group. Based in Washington, DC, Sharon primarily advises clients on federal income tax issues such as tangible and intangible asset capitalization, income and expense recognition, inventories and certain business credits.

Previously, Sharon was a Taxation Specialist in the Office of Tax Legislative Counsel in the United States Department of the Treasury in Washington, DC. Although she focused on tax accounting, inventories and certain business tax credits, Sharon worked on a wide variety of federal income tax issues while at the Department of the Treasury. During her almost six years with the Treasury, Sharon was involved in over 100 published guidance projects, including regulations regarding repairs versus capital improvements; guidance on the deferral of advance payments; regulations on the research and experimentation tax credit; and regulations regarding corporate estimated tax payments.

Prior to joining the Department of the Treasury, Sharon spent eight years in public accounting, three of which were with Ernst & Young LLP's National Tax Department, where she advised on accounting methods and inventories.

Sharon received a B.S.B. in business administration and accounting and an M.S. in business with an emphasis in tax from The University of Kansas. She is a certified public accountant licensed in the state of Missouri and the District of Columbia. Sharon is a member of the American Institute of Certified Public Accountants.

Frank Ng is a member of Ernst & Young LLP's Tax Controversy and Risk Management Services group. Based in Washington, D.C., Frank 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.

Frank most recently served as Commissioner of the Large and Mid-size Business (LMSB) Division at the Internal Revenue Service, with tax administration responsibility for 235,000 corporate and large business taxpayers. Prior to his appointment as LMSB Commissioner, Frank was appointed as the first Deputy Commissioner (International) in LMSB, serving as the United States Competent Authority administering US tax treaties and oversight of the IRS' international compliance strategies and programs. He also has served as acting Deputy Commissioner (LMSB); Industry Director for Communications, Technology and Media; Director of Pre-filing and Technical Guidance; and IRS Attaché in Tokyo responsible for IRS matters in the Far East. During his career at the IRS, Frank was instrumental in leading the Compliance Assurance Process development, as well as spearheading the development of other pre-filing and alternative dispute resolution processes. He represented the United States at the Organisation for Economic Co-operation and Development (OECD) Forum on Tax Administration, working close with foreign tax executives to enhance global tax administration.

Frank received a B.S. in accounting from Arizona State University and a Masters of Public Administration from the University of Southern California. He is a graduate of the 2000 IRS Executive Development Program and a recipient of the 2005 Presidential Rank Award for meritorious service.

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.