We are pleased to present the speakers for the 2004 Conference in Montreal, Canada. In many cases we have yet to receive the written biography from a particular speaker. We will continue to post bios as they are submitted by the conference speakers. They are:

Phil is the Senior Consultant, Employee Share Plans at Lloyds TSB Registrars with responsibility for a portfolio of major clients as well as a strategic business and product development role. He joined the Lloyds TSB group in 1979 and has worked in the branch network, electronic banking, personnel & training and finance departments before moving to Registrars in 1990. Phil is a founder member of the Share Schemes Advanced Studies Group and President of the WECC.

Prior to joining Philips Cynthia spent over 23 years in Human Resources. Most recently she was the Director of Compensation for Avis Rent a Car where she was responsible for all compensation vehicles for North America, Latin America, and Asia Pacific. She is a member of the NASPP, New York Compensation Association, World at Work, and a new member of GEO.

Ms. Anderson earned a Juris Doctor degree, cum laude, from Loyola University Chicago School of Law in 2000, where she also earned a Certificate in Health Law. She is admitted to practice in Illinois and the United States District Court for the Northern District of Illinois, and is a member of the Global Equity Organization, the ESOP Association, and the American, Illinois and Chicago Bar Associations.

Alexy is a solicitor with over 12 years' experience of employee share plans, employment taxation and employee benefits, prior to joining Mercer she was with Baker & McKenzie. Alexy is admitted as a solicitor in England and Wales and also in Hong Kong. Alexy is an Associate Member of the Institute of Taxation, having passed her ATII Finals Examination. Alexy has been recognised as a lead practitioner in her field by the Legal 500 and she is an active member of relevant professional organisations; including the ProShare Organisation where she has taken up appointment as the Chair of its EU Focus Group.

John Bagdonas is the Product Manager for EquiServe’s Employee Stock Plan Services, where he is responsible for defining the strategic direction, product set, and service offerings for both domestic and international stock option and stock purchase plans. He has been with the organization since 1985, and prior to his current responsibilities, he was head of the Client Services Group where he managed all aspects of relationship development and sales support for EquiServe’s Stock Plan clients. Previously, John headed the Stock Surveillance and Corporate Actions departments, where he began his career at EquiServe.

John serves on the Advisory Board of Santa Clara University’s Certified Equity Professional Institute (CEPI), and is Chair of the Board’s Certification Committee. He is a member of the National Association of Stock Plan Professionals (NASPP), the Global Equity Organization (GEO). John is also a Certified Cash Manager (CCM) and a member of the Association for Financial Professionals (AFP). He earned his Bachelor of Science degree in Engineering from Rensselaer Polytechnic Institute, and received an M.B.A. in Finance from Adelphi University.

Barbara Baksa is the Senior Manager of Industry Relations and Education for E*TRADE FINANCIAL Corporate Services. She is a frequent speaker on equity compensation related topics and conducts a series of seminars on the regulatory and administrative considerations of employee stock plans. In addition to her speaking engagements, she has authored several white papers on equity compensation related topics and has contributed chapters to four books on equity compensation.

Barbara also serves as an internal resource for E*TRADE FINANCIAL. Her responsibilities include monitoring new developments in the equity compensation arena, advising on compliance issues related to current and new product development, and responding to regulatory and industry-related questions that arise during the course of business.

Barbara began her career with ShareData (now the Business Solutions Group of E*TRADE Financial) over ten years ago. She is currently a member of GEO, NASPP, the Certification Council of the CEPI, and the Board of Directors of the National Center for Employee Ownership. Barbara has a BA in English from the University of Iowa and is a Certified Equity Professional.

Laura received her legal training in Europe and the U.S. and has worked as a legal advisor in Europe, Asia, and the U.S. Laura's particular areas of legal expertise are in banking and securities law and data privacy law, in particular with respect to employee stock incentive programs.

Laura received her Masters in the Laws from both the University of Amsterdam (cum laude) and New York University School of Law and is admitted to the New York Bar. Laura has given several seminars on European legal developments to forums in the Asian region and has provided in-house legal training for US companies on EU data privacy issues.

Sophie Black is a Senior Manager in Human Resource Services within PricewaterhouseCoopers, based in London. Sophie specialises in the design and implementation of reward and compensation plans in the context of overall compensation and HR strategies. Sophie advises some of the largest companies on designing and implementing long-term incentive plans and employee share plans.

Sophie is a qualified accountant, a member of the Institute of Tax, World at Work, accredited global reward practitioner and has a post-graduate diploma in HR management.

He has a Magister Juris Degree by the University of Oxford, and was granted the Linares Rivas Scholarship by the University of Oxford. He is member of the Oxford Law Society and of the Lady Margaret Hall Law Society, and also member of the Oxford Alumni Association. He is Graduate in Law by the University of Zaragoza (Spain), awarded with Special Distinction.

Juan has published several articles on Labour Law, Stock Options, the law of new technologies and the law of contracts, both in local and international periodicals and newspapers, particularly in the fields of employee equity participation, restructuring and transfers of undertakings. He has participated in several forums on Internet Law, Labour Relations and employment benefits, in both English and Spanish languages.

June Anne Burke is a principal in Mercer’s International Practice. Based in Connecticut, Ms. Burke leads Mercer’s global equity team in the US, specializing in global equity compliance, strategy, design, and implementation. Ms. Burke has assisted US, European, Canadian, and Japanese multinationals.

Ms. Burke has over 20 years of experience in the consulting field and the private practice of law. Ms. Burke has a BA from Wellesley College, where she graduated as a Wellesley College Scholar, and a JD from the University of Connecticut School of Law.

Ms. Burke is a member of the World Equity Council. She has spoken extensively and has published on global equity related topics. Ms. Burke has been quoted in a variety of publications, including The Wall Street Journal and Business Week. Ms. Burke co-authored Equity Compensation in a Post-Expensing World (published April 2003). Her articles include “Global Employee Stock Practices: Getting it Right for the Future,” published in Benefits and Compensation International June 2003, “The Evolving View of Governments Toward Employee Stock Plans,” published in Benefits and Compensation International, March 2001; “Recent Developments in Employee Stock Plan Legislation Outside the U.S.,” published in The Journal of Employee Ownership Law and Finance, Spring 2001 and in Equity-Based Compensation for Multinational Corporations, Fourth Edition; and “Global Stock Plans on the Rise Among European Multinationals,” published in the Journal of Compensation and Benefits, September/October 2002.

Ed Burmeister, Baker & McKenzie (USA)

I have been a lawyer since 1973 and actively engaged for this 28-year period in equity compensation matters.

While at O’Melveny & Myers in Los Angeles and Gray, Cary, Ames & Frye (now Gray, Cary, Ware & Freidenrich) in San Diego, I was principally involved in employee stock ownership plans and executive compensation, including stock options on a domestic basis.

Shortly after joining Baker & McKenzie in San Francisco in 1988, I became involved in a large global ESOP project. At that point the global aspects of equity compensation caught my imagination and I have been focused on that ever since. At this point, I have assisted over 150 companies in implementing their equity programs on a global basis, including companies in the Fortune 10 as well as start-ups and recent IPO companies.

Me and my team here in San Francisco (currently 25 professionals) working with the global Baker & McKenzie offices, focus on all forms of global equity compensation, principally stock options and employee stock purchase plans, but also more "exotic" vehicles such as off-shore trusts, global profit sharing plans, etc.

My education was at Stanford (both undergraduate and law school) and I am currently a member of the Board of the Santa Clara Certified Equity Professionals Institute, the Advisory Board of the National Association of Stock Plan Professionals and also a member of the International Foundation of Employee Benefit Plans. Of course, I have been a member of GEO since its inception and have spoken at both Annual Conferences.

I am a frequent speaker and writer in the area of global compensation. Recently I published an article in WordatWork Journal entitled "The Top Ten Mistakes in Implementing a Global Stock Plan" (WorldatWork Journal, Second Quarter 2001, Volume 10, Number 2).

Although I am a U.S. lawyer, Baker & McKenzie is an international law firm, with approximately two-thirds of our lawyers being non-U.S. nationals in offices outside the United States. I believe that this gives me, as a professional in the area, a somewhat unique global perspective.

I believe that my 28 years of experience and my particular focus on the legal, tax and regulatory aspects of global equity programs will serve me well as a Board member of GEO. I certainly am excited about the organization and its future and would like to participate in its growth and development as a member of the Board.

Michael Bussa, Ernst & Young (USA)

With more than 17 years of experience, Michael has managed global equity consulting engagements for organizations across all industry lines, covering a diverse array of equity-based compensation vehicles in over 100 countries. Michael is responsible for managing global equity engagements for some of Ernst & Young’s largest clients and provides services in the areas of global equity plan design and implementation, feasibility analysis, tax and legal due diligence, corporate tax planning, and employee education.

Michael received his Bachelor of Science in Accounting from Brooklyn College, City University of New York and is a CPA in the state of New York. He is a frequent speaker on global equity topics at organizations such as the National Association of Stock Plan Professionals and the Global Equity Organization and has appeared on CNN’s Your Money program.

He joined Abacus in 1996, having previously been a director of Coopers & Lybrand, where he was responsible for the establishment of their private wealth management services in South Africa.

He has been actively involved in the development of the private wealth management and financial consulting divisions at Abacus, which offers financial planning advice to share plan participants, trustees and high net worth individuals.

He is also a regular presenter at conferences on related topics.

Michael is a Fellow of the Institute of Life and Pension Advisers (ILPA), and of the Institute of Marketing Management (IMM)

Bob specialises in International Human Capital issues, including remuneration design, advising on all aspects of international assignment policy design, management of global expatriate tax programs for large multinationals, management of international assignment administration outsourcing engagements and international pension issues.

Rashree Joined Computershare in November 2002, having been at Mercer HR Consulting working in the executive compensation and share plans practice. Rashree’s experience includes working on both UK and global share plans and her responsibilities include assisting clients on managing their share plans and ensuring that service levels are met.

Rashree has worked in the consulting arena advising both UK and International companies on the design and implementation of their share plans. She is a member of the Law Society and several share plan organisations. She has worked on areas such us training and writing articles on the subject.

Janet Cooper, Linklaters (UK)

Janet has been a partner since 1991 and heads the global employee incentives team of around 70 lawyers. She has been involved in all aspects of international employee and executive share plans, including design and implementation, and advising on the implications for share plans of corporate transactions like takeovers and demergers. She also advises on corporate governance issues. She has worked on innovative incentives for new technology businesses and led the team which developed Blue Flag ESP, the firm’s online legal database for employee share plans. She is a director of the Global Equity Organisation and the Employee Share Ownership Centre, a committee member of the Share Schemes Lawyers Group and co-founder member of the Share Schemes Advanced Studies Group. She is also a member of the Recuitment society and the Institute of Business Ethics (IBE). She has published a book, “Directors’ Remuneration” with Tolley’s and has written many articles and spoken at conferences around the world.

Prior to Alcatel, he has spent most of his career with Texas Instruments where his last position was International Human Ressouces Director based in the USA.

During his 25 years career, Jean-Luc has worked in a number of roles within the HR function in Europe as well as in the USA. His human resources experience ranges from labor relations to management development and global compensation.

Nanayaa holds a Ph.D. and B.S. in Engineering Sciences from Harvard University.

Some of the companies to which Mr. Dunn acts as a global compensation advisor include Cisco Systems, IBM, Worldcom, Lucent, Tyco, Philip Morris, and Ford, among many others.

Mr. Dunn has a master’s degree in taxation from the American University, Washington, D.C. and a bachelor's degree from the University of Maryland, College Park, MD. He is a Certified Public Accountant.

Mr. Dunn has published articles in numerous technical and human resource publications and is often quoted in tax matters, appearing in both print and broadcast tax features. He has been quoted in a variety of business publications as well as general interest publications such as The Wall Street Journal, Washington Post, New York Times, USA Today, Time and Newsweek among many others. Finally, Mr. Dunn has instructed at Georgetown and American University and has appeared on a variety of technical and industry video programs.

Koskie Minsky LLP is an employee benefits firm, based in Toronto, Ontario, Canada, specializing in providing corporate and commercial advice to employee and labour organizations, trade unions, employee benefit and retirement plans and private and public corporations. The firm has well-developed labour relations, litigation and pension and employee benefits practices and is specialized in providing legal advice regarding the establishment and implementation and continuing operations of various forms of equity-based compensation plans, ESOPs and venture capital funds.

Paul advises on the establishment of ESOPs, the preparation of prospectuses for ESOPs of international companies to comply with local law, as well as representing ESOPs in their corporate transactions.

Paul is a member of the Government-established Company Law Review Group and is Chairman of the Business Law Committee of the Law Society of Ireland. He is the author and co-author of several law books, including Corporate Governance in Ireland, Irish Corporate Procedures and Employee Share Schemes in Ireland.

He is very active in the community. He was President of Quebec chapter of the Canadian Association of Financial Planners and also served as a director on the Board of the Quebec Order of Chartered Administrators. He also is involved in many charitable organisations.

He graduated from Concordia with a B.Com. in accounting and finance. Pierre is a Chartered Accountant and a Fellow in financial planning.

Prior to working for HP, Greg was a Director with PwC advising clients on equity and other HR related issues arising in mergers & acquisitions and divestitures.

Greg is a Fellow of the Society of Actuaries.

Jeff Grady, VNU (USA)

Jeff D. Grady, CCP, GRP is the Director, Global Compensation for VNU, Inc., the global leader in media and marketing information (brands include Nielsen Media Research, ACNielsen, and Billboard magazine).

From 1996 - 2002, he was manager of compensation for International Paper. He was previously manager compensation at Michigan Consolidated Gas and was a consultant for the Waters Consulting Group.

Jeff is on the Board of Directors for WorldatWork. He has chaired the Forest Products Industry Compensation Association. He is a member of the New York Compensation Association, the Society of Human Resource Management, and GEO.

Jeff received both an MS and BBA from Abilene Christian University. He is a Certified Compensation Professional (CCP) and Global Remuneration Professional (GRP) from WorldatWork.

Judith Greaves, Pinsents (UK)

Judith is a Partner within the Employee Share Schemes team of Pinsents, one of the leading UK law firms for employee equity incentives. She is the Group Head of Tax for Pinsents. Judith is a director of GEO.

She has been involved in this area of practice for the past 17 years and is recognised by leading directories as an expert in this field. She is also a member of the Share Schemes Lawyers Group, which meets on a regular basis to discuss developments and practical issues with representatives of the UK tax authorities, institutional investors and other organisations with an interest in this area.

The Pinsents team covers the full range of practice, from advising large listed companies (UK, US and elsewhere) on extending their share plans internationally to advising smaller privately owned companies and employee owned companies on structuring their equity incentives.

Together with Janet Cooper and Lindsey Doud, Nicholas runs the UK and Channel Islands Chapter of GEO. He is also an active member of both the Share Plan Lawyers Group and the Association of Pension Lawyers.

Relevant Experience

• East Region leader of KPMG’s Global Incentive Compensation Strategies (GICS).
• Delivered advice on cross-border tax implications of equity compensation, including “qualifying” plans for preferential tax treatment in foreign jurisdictions.
• Designed and drafted and assisted clients with the global roll-out of long-term incentive plans.
• Drafted and reviewed equity compensation plans.
• Assisted foreign parent companies in designing equity compensation plans for employees of US subsidiaries.
• Advised on the cross-border tax implications of foreign pension plans.
• Provided benefit and payroll advice for international workforces.
• Assisted with the implementation of tax protection and tax equalization programs.
• Performed diagnostic reviews of qualified plans for IRS and DOL compliance issues.
• Nine years experience providing legal research and drafting legal memoranda on IRS and DOL issues.
• Drafted and reviewed qualified and non-qualified plan documents and amendments.
• Performed due diligence reviews for compensation and employment matters in mergers and acquisitions.
• Performed Golden Parachute calculations.

Education
Mr. Guiley has a Juris Doctor from the University of Villanova School of Law. He is a member (not active) of the Pennsylvania Bar Association. He also holds a Bachelor’s degree in Finance from Penn State University. Mr. Guiley is a frequent speaker on equity compensation issues, having presented at conferences and local chapter meetings of organizations including TEI, NCEO and NASPP.

A specialist in the complexities of equity compensation instruments, Ms. Harder leads Equity Methods’ product initiatives and consulting services for the option valuation and option plan administration markets. She has significant experience working directly with development teams building tools for finance professionals and stock option plan administrators, both internally for Equity Methods as well as for strategic partners. Most recently, she spearheaded the research and development of Option Navigator, the firm’s cutting-edge employee stock option valuation system which provides robust comparative valuation tools to help clients derive the optimal values for their options.

Mr. Heber is a licensed attorney in California and Illinois, holds an MBA with an emphasis in finance and LL.M. in taxation and is member of the National Association of Stock Plan Professionals and WorldatWork. Mr. Heber has published numerous articles on employee benefits and is a regular speaker at various conferences.

James Hirsch is Senior Counsel-Corporate Law at Citigroup Inc., where he manages legal compliance for Citigroup's equity programs in nearly 100 countries. Previously, he worked for ASARCO Incorporated, and in the securities practice of Hughes Hubbard & Reed in New York City. He is a graduate of the University of Colorado and the Fordham University School of Law.

As well as being a member of GEO, Lynette is a member of The Share Scheme Lawyers Group, The Society of Share Schemes Practitioners and The Birmingham Share Plan Practitioners Group. She contributes the share scheme precedents for the employment section of "Practical Commercial Precedents" (Sweet & Maxwell).

Dr. Hartmut Krause, Allen & Overy (Germany)

Dr. Hartmut Krause is a partner at Allen & Overy based in Frankfurt and admitted to practise as a German Rechtsanwalt and New York attorney-at-law. He has broad experience in a wide range of corporate transactions, advising German corporates and non-German investors on international mergers and acquisitions, takeover bids, and other restructurings. Hartmut is also experienced in advising on a wide range of corporate legal issues, including the setting-up of employee stock option plans for German companies, the roll-out of employee stock option plans into Germany for non-German companies, and the re-design of employee stock option plans in connection with flotations, mergers and acquisitions. He has published and lectured widely on corporate and securities law issues.

Mr. LoPresti is responsible for leading the product development and management efforts for Fidelity’s Stock Plan Services. Products include Stock Options, Stock Purchase, Restricted Stock Awards and Stock Appreciation Rights.

Mr. LoPresti joined Fidelity in October 1993 working with credit card acquisition and retention programs targeted to Fidelity mutual fund and brokerage customers. In October 1997 he assumed a role in the Cash Management group of Fidelity Retail Marketing. He lead product development and marketing of Fidelity’s cash management products that include: online bill payment, Visa Check Card, Money Line, GMAC Pledge Asset Mortgage Product, and Fidelity American Express Gold Card program.

Prior to joining Fidelity, Mr. LoPresti was a relationship officer for Chase Manhattan Bank in New York from July 1984 until October 1993. He serviced Family Office accounts in the Chase Private Banking group.

Born in 1962, Mr. LoPresti received an associate’s degree in computer science and a bachelor of science degree in sociology from Saint Francis College in 1984. He is NASD series 7 and 63 licensed.

David has served as lead French counsel in several high profile, multibillion dollar corporate group reorganizations. He frequently advises clients on executive and employee stock compensation plans as well as incentive plan issues arising out of takeovers and acquisitions.

David holds a post-graduate degree in corporate and commercial law from the University of Lyon, a post-graduate degree in tax law from the Dijon University and a European International Tax Degree recognized by the University of Brussels. He also is a member of the International Fiscal Association.

Being trained in economics in Switzerland, Heinz attended various Executive Development Programs in Switzerland (IMI), Canada (Ivey) and USA (AMA).

Nigel has been involved in the share plan industry for 15 years. He is Director of Employee Share Plans at Lloyds TSB Registrars, the largest registrar and administrator of employee share plans in Europe.

Prior to this, he was founder and CEO of Myshares, a UK provider of administration software for employee share plans, now part of Capita. Myshares was a spin-of from Capital Strategies, a corporate finance and share plan consultancy which Nigel founded in 1992.

Nigel was a member of the UK Government’s Advisory Group that contributed to the design of new employee share plans in 2000. He is a board member of GEO and a member of the Share Schemes Advanced Studies Group, NASPP and NCEO.

ARTHUR S. MEYERS is a partner at the Boston law firm of Palmer & Dodge, LLP. His practice focuses on the corporate, employment, tax, and securities law aspects of executive and equity compensation. Mr. Meyers is the current president of the Boston chapter of the National Association of Stock Plan Professionals and a member of NASPP’s executive advisory committee. He is frequently quoted in financial and legal publications, including Barron’s, Bloomberg Wealth Manager, The Daily Deal, The National Law Journal, The New York Times, and The Wall Street Journal.

Lisa Vitiello Murzic, Manager of Stock Administration at QUALCOMM Incorporated, has been in the stock profession for over seven years, and in the stock administration department at QUALCOMM for five and a half years. She has extensive international experience, and has been involved with both acquisition and spinoff transactions. Her present duties include administration of the international stock option and stock purchase plans, preparation of proxy statements, assistance with both the production and enhancement of plans, IRS tax compliance regarding disqualifying dispositions, Section 16 filings, as well as various other stock administration duties.

Ms. Murzic is a member of the ETRADE Advisory Board, NASPP and GEO. She received her CEP designation in 1998 and also holds a degree in audiology and speech pathology from the University of California at Santa Barbara.

Since 1992, Matt has held a number of positions in the Retail business including quality and customer satisfaction in the Telephone and Investor Centers, Channel Strategy, and Business Planning. Prior to Fidelity, Matt spent 10 years consulting, specializing in quality and customer satisfaction.

Matt received a Bachelor’s degree in Mechanical Engineering in 1979 and an MBA in 1988 from the University of Minnesota.

Before moving into Stock Plan Services in 2002, Mr. Norberg served as Director of Reporting & Analysis for Fidelity’s Personal Investments and Retail Brokerage Group, Director of Finance for Fidelity's Institutional Investment Services and as an internal Management Consultant.

Mr. Norberg joined Fidelity from World Expo Corporation, a subsidiary of International Data Group, where he was Vice President and Chief Financial Officer with direct responsibility for operations and profitability in the United States, Europe, and the Pacific Rim. Prior to World Expo Corporation, Mr. Norberg had spent twelve years in high technology with Bull H.N. and Digital Equipment Corporation. There his diverse experience included financial reporting, planning and analysis for diverse business groups as well as systems and process re-engineering, product life cycle management, systems integration, pricing and contract negotiations and relationship management of high value accounts.

Mr. Norberg earned a MBA from Suffolk University and a BS from Boston College, holds a Series 7 registration, and is a member of numerous professional associations.

Prior to joining eircom, Maoilíosa was a consultant with PricewaterhouseCoopers (formerly Coopers & Lybrand) in London from Jul 1989 to Jan 1997, where he worked in personal tax, employment law, profit-related pay, employee share schemes and HR consultancy. A barrister by qualification, he is a member of Lincoln’s Inn, London. Before moving to London, he served as an officer in the Irish Army for seven years, including a six month tour with the UN in the Lebanon in 1987.

He was the Chairman of the Irish Pro Share Association (IPSA) from 2000 to 2003, and remains an active member of the Council.

Sean focuses on advising on all aspects of compensation, performance metrics, corporate governance and global compensation. He has worked with a range of multinational clients and advised the remuneration committees of some of the UK's and Europe's largest companies on a wide range of executive compensation and corporate governance issues and domestic and global executive incentive plans, including a variety of annual incentive and cash and share-based long-term incentive plans.

Martin Percival is the HR Director (Europe, Middle East & Africa) with Progress Software and is based in Rotterdam, the Netherlands. He joined Progress in June 2001 and manages a team of HR professionals with responsibility for 500 employees located in 14 different countries across Europe plus South Africa. Prior to joining Progress, Martin was Head of Human Resources with Amazon.com located at Amazon’s Pan European Customer Services Centre in The Hague, Netherlands. He joined GEO originally in 2001 and was a speaker at the conference that year in The Hague.

Prior to joining Amazon Martin spent 12 years in generalist HR roles based in the UK with Microsoft, Xerox and Yellow Pages. He is a British national.

He has professionally advised the Howard Government on policy and regulatory issues affecting the further development of employee share plans in Australia. He was also a co founder of the Employee Ownership Group which is pursuing regulatory reform with the Australian Federal Government and has written several professional publications on employee share plans, including the Australian Council of Trade Unions publication "Employee Share Plans: Handle With Care", and the first comprehensive empirical study in Australia on share plan types, incidence, purpose and performance impacts.

Tracy Robarge, Ernst & Young (USA)

With more than 16 years of experience, Tracy is a Senior Manager in Ernst & Young’s Human Capital Services practice, and has been working with multinational companies in managing their international population. Tracy manages global equity engagements for organizations across all industry lines, covering a diverse array of equity based compensation vehicles in numerous countries.

She regularly advises clients on maximizing the benefits of various equity compensation plans to both the company and the employee, minimization of overall costs through maximum tax deductibility of equity vehicles to reduce the company’s costs and improve cash flow, and designing written communications for employees regarding the value, economics, and tax ramifications of participation in the equity plans to increase employee participation and ultimate retention.

Prior to specializing in the area of equity compensation, Tracy worked closely with human resource and tax personnel in the areas of expatriate and inpatriate tax planning, policy development, and compensation delivery. More recently, Tracy has managed numerous international engagements with responsibilities including large project management, financial results, and managing US and international team members.

Tracy received her BS in Accounting from North Adams State College.

Lou Rorimer – Attorney, Jones Day (US). Lou Rorimer practices in the areas of corporate and securities law and concentrates in equity compensation arrangements. He counsels individuals and corporations with respect to a wide variety of U.S. and international compensation arrangements both for executives and broad groups of employees. He is also experienced in restrictions on insider trading under the U.S. federal securities laws. Lou is the author of International Stock Plans, a two-volume practitioner's guide to exporting employee equity. He is a member of the advisory board of the Federal Regulation of Securities Committee of the Business Law Section of the American Bar Association and former chair of its Subcommittee on Employee Benefits, Executive Compensation and Section 16. He served as project chair for the report prepared by members of the subcommittee entitled "International Employee Stock Plans and the Federal Securities Laws." He also serves as a member of the executive board of the National Association of Stock Plan Professionals.

Her practice focuses mostly on assisting clients with the worldwide implementation of equity-based plans (stock options, stock purchase, restricted stock and deferred compensation planning). She helps companies deal with the tax rules, securities law filings, exchange control requirements related to the award of equity-based compensation in foreign jurisdictions. Julie has also provided counsel in the area of executive compensation.

Julie is a frequent speaker and author on international equity-compensation issues. She has been a member of NASPP and GEO since 1997.

Julie has completed her L.LM. degree in tax law from Villanova University. She also holds a L.LM. degree in international business law from Kings College, London and a law degree from the University of Montreal, Canada. She is admitted to practice law in Quebec, Canada.

Kathleen advises for-profit and tax-exempt employers regarding a wide variety of ERISA, executive compensation and other employee benefits matters. She has developed particular expertise in assisting clients with employee stock ownership plans and international employee benefits design and compliance. She also works with companies on compensation and benefits issues that arise in the corporate transaction context.

Kathleen is co-editor of International Employee Equity Plans: Participation Beyond Borders, published by the World Law Group, which addresses the legal ramifications of offering share plans in various countries. Two of her recent articles include contributions to the World Law Group newsletter, “The Changing Face of Global Stock Plans,” and “Prudence and Diversification Revisited: ERISA Section 404(c) Protection in the Wake of Enron” in Employee Benefits Journal. Kathleen also is co-author of the monthly Regulatory Update column in Employee Benefit Plan Review.

In addition to GEO, Kathleen is involved in the ESOP Association and the NASPP. She earned her Juris Doctor, with high distinction, from the University of Iowa and her bachelors degree, with honors, from the University of Notre Dame.

Carine Schneider, PricewaterhouseCoopers (USA)

Carine Schneider is a Partner with the Human Resource Solutions (HRS) practice at PricewaterhouseCoopers, specializing in international HR issues, including reward and stock plan design, implementation and administration.

Prior to joining PricewaterhouseCoopers, Carine was the Leader of the Global Stock Plan Services group at Watson Wyatt Worldwide. Carine was also with Salomon Smith Barney where she assisted companies such as Bank of America, Microsoft, Ford and Westinghouse. Prior to Smith Barney she was the founding Executive Director of the National Association of Stock Plan Professionals (NASPP). The NASPP currently has over 7,000 members with 32 chapters and is designed to provide stock plan professionals educational and networking opportunities and increase the professional standing of stock plan professionals. Prior to creating the NASPP, Carine was the Director of Customer Services for Corporate Management Solutions (now Transcentive) and was the Manager of Shareholder Relations at Oracle Corporation where she assisted in the initial public offering and managed all aspects of the company's various stock plans.

In 1999, Ms. Schneider was a co-founder of the Global Equity Organization (GEO). She currently serves as the Chairperson of the Board of Directors.

Ms. Schneider was born in The Netherlands and speaks Dutch as well as English. She received her degree in Psychology and Sociology from the University of California, Santa Cruz. She is a member of the Advisory Board for the Santa Clara University Equity Professionals Certification Program. She is a member of GEO, NASPP, NCEO and the World Equity Council. In addition, she is an invited member of the Advanced Share Studies Group in the United Kingdom. While at Smith Barney, she was registered Series 7 and Series 63.

Barbara Seta coordinates the DACH Chapter of GEO and has worked in Germany and the UK. She has eight years experience in assisting companies in relation to the accounting, HR, tax and legal issues relating to equity plans and the design and implementation of global plans. She has assisted a large number of Continental-European, UK, US and Japanese companies in extending broad-based and executive plans, including option plans, stock purchase plans, plans with saving features, co-investment plans, deferred compensation plans and restricted stock plans, to overseas jurisdictions.

He has a Swiss law degree from the University of St.Gallen (lic. iur. HSG) and is a Swiss Certified Tax Expert. After graduating from University of St.Gallen he worked for the Cantonal tax authorities St.Gallen as tax commissioner before joining KPMG in 1995. His eight years experience within KPMG includes an international assignment to London in 1998.

Prior to establishing Group Five, Mr. Sunday was Chief Quality Officer with the First Chicago National Bank Corporation of New York, where he developed and implemented the first quality management system in the registry services industry. Prior to his work at First Chicago, Jack was a Quality Director with AT&T’s centralized Information Technology Division.

Mr. Sunday earned his M.B.A from George Washington University and a B.S. from the University of South Carolina.

Craig regularly works with multinational companies on the design, implementation and regulatory compliance for global salary and bonus programs, as well as equity-based compensation programs such as stock options, stock purchase rights, restricted stock, phantom stock and stock appreciation rights. With regard to these programs, Craig advises clients on the tax, social insurance, securities, currency exchange, employment, data privacy and communications issues that the companies encounter when offering these programs to employees, directors and consultants throughout the world.

Sean Trotman is the North East Global Compensation and Benefits Practice Leader for Deloitte & Touche and has over ten years of global reward and tax experience. Sean specializes in the global issues associated with the design and implementation of incentive compensation arrangements and has helped many of the world’s leading companies develop practical solutions to the tax, administration and human resource challenges that operation of a global incentive program presents.

Sean has developed a particular expertise in helping companies undergoing corporate reorganizations (in particular mergers and spin-offs) develop strategies to mitigate the effects that such reorganizations have on a company’s compensation and benefits programs.

Sean is a member of a number of professional organizations (including Global Equity Organization, National Association of Stock Plan Professionals and National Foreign Trade Council). Sean has written a number of articles on global incentive compensation and is a frequent speaker on global compensation issues.