We are pleased to present the speakers for the 2005 Conference in London. 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.

Danyle Anderson is the director of investor relations and shareholder services for Tech Data Corporation.  Ranked 110 on the Fortune 500, is a leading distributor of IT products, with more than 90,000 customers in over 100 countries. Tech Data is a leading global provider of IT products, logistics management, and other value-added services.

Overseeing the IR and Shareholder Services, Danyle functions as the primary contact for Tech Data's shareholders and analysts and oversees the dissemination of the company's information to the marketplace as well as oversees the administration of the company’s global equity compensation programs and the administration of the company’s stock-based benefit plans serving optionees located in over thirty countries.

Before joining Tech Data, Danyle was employed by Deloitte & Touche LLP, Tampa, Florida.  She holds a Bachelor of Science in accounting from the University of South Florida, is a certified public accountant and a certified equity professional and serves on E*Trade Client Advisory Board, is a member of the board of directors of Engage Technologies Inc., and Goodwill - Suncoast Industries.  She is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, the Global Equity Organization, the National Association of Stock Plan Professionals and the National Investor Relations Institute.

Prior to leading Global Business Services, Charlene led the Canadian integration of Honeywell and Allied Signal in 1999, creating a new organizational structure leveraging the company’s shared services model and consolidating Honeywell’s IT infrastructure, Financial and Travel Services and Payroll & Benefit Services. Charlene became responsible for Honeywell’s Global Employee Stock Purchase Plan in 2002.

With annual sales of $1 billion, Honeywell Canada provides products and services to the global Aerospace, Automotive, Home/Building Controls, and Specialty Materials markets.

Her previous roles at ABN AMRO have been as an Expatriate Co-ordinator dealing with transfers both to and from London and also Head of Global Expat Centre where she was based in Amsterdam.

Recommended as a leading Portuguese lawyer in M&A transactions by Chambers in 2004.

Author of the Portuguese chapters of the following publications:

• Employee Equity Compensation Plans (Kluwer; World Law Group);
• International Securities Law Handbook (Kluwer; World Law Group);
• Securities World (Euromoney Books)

LANGUAGES: English, French, Spanish, Italian.
AREAS OF PRACTICE: Corporate Law, Mergers and Acquisitions, Financial law; International Commercial Contracts.

Pofessor Mary E Barth was appointed to the International Accounting Standards Board in January 2001. She is Atholl McBean Professor of Accounting and Senior Associate Dean for Academic Affairs at the Stanford University, Graduate School of Business. Her research focuses on financial accounting and reporting issues, particularly those relating to global capital markets and of interest to accounting standard-setters. Her research is published in a variety of journals and has won several awards, including the Wildman Medal Award, the Competitive Manuscript Award, and, on two occasions, the Best Paper Award of the Financial Accounting and Reporting Section of the American Accounting Association. Professor Barth has also received awards for her teaching and service to the profession, including the Distinguished Teaching Award from the Stanford University Graduate School of Business, the Alumni Distinguished Service Award from the Boston University School of Management, and the Outstanding Educator Award from the Massachusetts Society of Certified Public Accountants.

Professor Barth has been active in accounting standard-setting activities for many years, having served as a member of the Accounting Standards Executive Committee of the American Institute of Certified Public Accountants, the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board, and the Financial Instruments Task Force of the Financial Accounting Standards Board. She has also been active in the American Accounting Association, having served as Vice-President and as Chair of several committees, including two with a standard-setting focus. Professor Barth has also served as an Associate Editor of The Accounting Review and on the editorial boards of several other academic journals in Australia, China, New Zealand, the UK and the US. She has been a speaker at doctoral consortia in the US and Australia, and at annual meetings of the Chinese Accounting Professors Association and the Accounting Association of Australia and New Zealand. Before joining the faculty at Stanford in 1995, she was an Associate Professor at Harvard Business School and an audit partner in Arthur Andersen & Co. Professor Barth is a Certified Public Accountant and holds an AB from Cornell University, an MBA from Boston University, and a PhD from Stanford University.

David Bell became a director of Pearson in March 1996. He is chairman of the Financial Times Group, having been chief executive of the Financial Times since 1993. In July 1998 he was appointed Pearson’s director for people with responsibility for the recruitment, motivation, development and reward of employees across the Pearson Group.

In addition to this he is a non-executive director of Vitec Group plc, The Windmill Partnership and Zen Research, Chairman of the Millennium Bridge Trust, Chairman of Common Purpose Europe and a Civil Service Commissioner.

He is also Chairman of the International Youth Foundation, a Patron of the Ambache Chamber Orchestra, and a member of the Development Board of the Royal National Theatre.

Sophie Black is a Director in HR Services within PricewaterhouseCoopers, based in London. Sophie specialises in advising global organisations on the design and implementation of reward and compensation plans in the context of overall compensation and HR strategies. Sophie has advised some of the largest companies on all aspects of designing and implementing of reward plans and employee share plans, including design and implementation.

Sophie is a qualified accountant, a member of the Institute of Tax, World at Work, an 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.

Mr. Bridge received an A.B. in History, magna cum laude, from Harvard College in 1979 and received a JD, summa cum laude, from Boston College Law School in 1986. Mr. Bridge is a director of The Harvard-Radcliffe Collegium Musicum Foundation, Inc.

Ed Burmeister, Baker & McKenzie (US)

Edward Burmeister is a Partner in the San Francisco/Palo Alto office of Baker & McKenzie and Chair of the Global Equity Services Practice Group.

Mr. Burmeister has assisted over 250 multinational companies in extending their stock plans to employees outside the United States. Ed is a graduate of Stanford University (A.B.) and Stanford Law School (J.D.) where he was Order of the Coif and Managing Editor of the Stanford Law Review. Mr. Burmeister is a member of the Board of the Global Equity Organization, the Advisory Board of the National Association of Stock Plan Professionals and the Certified Equity Professional Institute, Santa Clara University, and a member of the International Foundation of Employee Benefit Plans and the Western Pension and Benefits Conference.

Michael Bussa, Ernst & Young (US)

Michael is a Partner in Ernst & Young’s Human Capital practice specializing in equity compensation. He has over 19 years of experience and manages equity compensation engagements in the areas of global equity plan design and implementation, feasibility analysis, tax due diligence, corporate tax planning, and employee education.

Michael received his B.S. in Accounting from Brooklyn College, CUNY. He is a frequent speaker at the National Association of Stock Plan Professionals, the Global Equity Organization and the Tax Executives Institute 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)

• Institutional investor views on executive pay;
• Total competitive positioning and reward strategy;
• All forms of short and long-term share and cash based incentive schemes;
• Business within business incentives and share plans; and
• Capital incentives in the field of private equity and related activities.

He written and spoken on these topics for a number of years and was an advisor to the IASB on the share based payment project IFRS2.

Mary Carter is a Partner within the Executive Compensation practice at KPMG LLP in the UK and heads up the Global Share Plan practice. Mary is a lawyer by background (Solicitor) and, on qualification, worked for a number of years at Farrer & Co specialising in trusts and capital tax planning. She joined what was then Coopers & Lybrand in 1987, saw the light in terms of the interesting challenges that employee remuneration generally and share plans in particular offered and has been specialising in those issues ever since, first at C&L and as from 1995 at KPMG. Since about 1996 she along with a team in and out of the UK have focused increasing amounts of time on global share plan projects and related issues for a mix of UK and non UK multinationals.

Mary is a member of the UK Inland Revenue Ex Pat Forum - Share schemes sub group and lectures and writes on remuneration issues and global share plans from time to time.

Kate is a licensed attorney and Certified Public Accountant. She is a member of the Global Equity Organization and the National Association of Stock Plan Professionals. Kate has spoken on global compensation and benefits to a number of groups and has published articles in the field.

Trevor joined Aon in 1990, initially in the area of employee benefit consulting where he provided defined benefit pension scheme advice, and now heads the share option practice in the UK.

Trevor has expertise in advising companies on international accounting for retirement, medical and stock option plans and co-ordinating the consolidation of multi-country accounting reporting. He is a member of the Global Actuarial Practice Council and liaises with colleagues on the introduction of International Accounting Standards. Trevor is a regular speaker regarding stock option valuation at seminars and conferences.

Trevor graduated from Cambridge University with a degree in Mathematics. He is a Fellow of the Institute of Actuaries.

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.

Vanessa Cundy-Cooper is a senior manager in the London Executive Compensation practice at KPMG. Before joining KPMG in 2003, she worked at Anderson. Vanessa has been involved in designing and implementing remuneration plans including equity arrangements.

Vanessa has managed executive compensation and strategy projects for clients in a wide range of industry sectors including transportation, telecommunications, biomedical, chemicals, software and retail.

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.

Roger is Director of Compensation & Benefits for The Rank Group Plc, based in London, England.  He is responsible for all group share plans, benefits and other incentive arrangements throughout the company’s businesses in North America and Europe.

Prior to this, he was Vice President and Head of Remuneration for Universal Music International, having previously been a senior manager in Ernst & Young’s Human Capital practice.

Roger is a Chartered Accountant (ICAEW) and has a degree in Business Studies from Surrey University.

After qualifying as a chartered accountant, William specialised in corporate finance and tax before concentrating on employee incentive and reward arrangements.   He is a senior associate in the tax department and deals with all aspects of employee share schemes including executive share option schemes, L-TIPs, Enterprise Management Incentives and all-employee schemes.  He also advises on performance targets, share scheme aspects of transfer pricing, valuations (including Inland Revenue valuations and Black Scholes) and accounting issues.  As well as being a member of the Institute of Chartered Accountants, William is a member of the Chartered Institute of Taxation.

Virginia L. Gibson is a Partner with White & Case LLP.  Ms. Gibson’s practice focuses on cross-border compensation, including equity-based compensation, securities, labor, and employment matters.  She has worked with over 100 multinational companies in the design, management, implementation and maintenance of equity-based compensation plans.  She has represented clients in global and U.S. employment law, personal data privacy, and workplace privacy matters.

In addition, Ms. Gibson assists banks, investment advisors, and broker-dealers on investment product development, cross-border financial services such as investment management, brokerage, and banking, and with respect to their fiduciary responsibilities.

Judith Greaves, Pinsent Masons (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.

Position in the Firm

Brett Guiley is a Senior Manager with KPMG’s Northern Virginia Office.

Relevant Experience

Mr. Guiley, a Senior Manager in KPMG’s Midatlantic Compensation and Benefits practice, has twelve years of experience in the areas of equity compensation, executive compensation, international executive tax, and qualified plans.  His areas of expertise include advising on global incentive compensation issues, designing and drafting incentive compensation plans, and advising on International Human Resources issues.

Representative Accomplishments

• Compensation and Benefits’ team member of 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.

A representative list of clients served is as follows:

Atlantic Coast Airlines Aether Systems, Inc. TM GE Automation Systems, LLC CEMEX Corvis Corporation Greene, Tweed & Company

Keystone Property Trust Marriott International, Inc. MBNA America Nestle S.A. PPG Industries, Inc. Swiss Re

Background

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.

Ulrike is the leader of Ernst & Young’s Human Capital practice in Germany. Since many years she is specialized in equity compensation and she advises her clients in global equity plan design, implementation, tax due diligence, corporate tax planning and accounting including financial modeling. She is also responsible for Ernst & Young’s multidisciplinary German equity compensation competence group consisting of specialists in the area of HR, law, tax and accounting.

Ulrike is a German certified tax advisor and CPA. She is a frequent speaker at the Global Equity Organization DACH Chapter and has published various articles.

Mr. Heber specializes in executive compensation and benefit programs for both domestic and international companies.  With his tax, legal, and accounting background, Mr. Heber is able to advise on the technical and strategic issues related to executive compensation and global compensation and benefit programs.  He has assisted many companies ranging from start-up to Fortune 50 in the design, implementation and administration of domestic and international compensation and benefit programs and has advised on executive pay levels, compensation practices and tax efficient pay strategies.  Mr. Heber is also a regular advisor to Compensation Committees on best practices for administration and oversight of executive compensation and benefits, and issues regarding the alignment of pay and performance, regulatory compliance, market competitiveness, and Board compensation.    In addition to the design, implementation and administration of compensation and benefit programs, Mr. Heber has also advised on the foreign and domestic tax and regulatory implications of stock plans in the context of Mergers and Acquisitions, Spin-Off transactions and IPOs.

Jill is a Partner in PricewaterhouseCoopers’ Human Resource Services practice, based in Chicago, IL.  Jill specializes in domestic and international executive compensation planning.  She works extensively in the areas of global stock option, restricted stock and deferred compensation planning; US equity-based planning; global equity plan design; fringe benefits; golden parachute planning; and other merger and acquisition issues related to employee stock options.

Jill has led many educational seminars on US executive compensation, global compensation planning, stock option repricing, and individual income tax.  She has also been a featured commentator on National Public Radio’s Sound Money program and a speaker for National Association of Stock Plan Professionals, Tax Executives Institute, Society of Human Resource Management, WorldatWork and National Center for Employee Ownership.  Jill holds a B.A. in finance from the University of Northern Iowa and a juris doctor from the University of Minnesota Law School.   Jill is also a certified public accountant.

Before joining Fidal, Didier was in charge of the Performance and Reward practice of EY Law in France. Didier was also regional coordinator (14 European countries) for Global Equity in the Ernst & Young network (legal, tax and accounting).

Didier possesses an MBA degree from HEC and a Master in Finance from Boston College.

Vishal joined Citigroup in 1995 and was Head of the International Tax and Deferred Compensation HR group for Salomon Smith Barney in London until 2000. He was seconded to Citigroup International Compensation and Benefits in New York, specializing in Citigroup's global equity programs.

Vishal returned to the Private Banking operation in the UK in 2002, before moving to his current role in 2003.

Vishal qualified as a chartered accountant with Coopers & Lybrand. He has a B.Sc. joint honors degree in Economics and Accounting.

Since joining Citigroup, Bob has been responsible for optimizing the global tax effectiveness of Citigroup’s equity compensation programs and developing enhanced communication tools for participants outside the US. He recently managed the implementation of processes to secure corporate tax deductions for awards granted under Citigroup’s equity compensation programs in nearly 100 countries.

Bob is a CPA in the US and holds a B.A. and M.B.A. from Brown University and Columbia Business School, respectively.

Aidan actively contributes to the NASPP on-line discussion forum.

Aidan has a Master’s degree in law from the University of Oxford. He is a solicitor and a Fellow of the Chartered Institute of Taxation.

Aidan’s previous speaking engagements include:

• World At Work 2002 Convention – Option Valuation
• NASPP 2002 Conference – Transfer Pricing for Share Plans
• NASPP Chicago Chapter, December 2002 – European Share Plan Update
  
  

Charlie McCreevy, born in 1949, worked as a chartered accountant before 1977 when he was first elected to Dáil Eireann (Irish Parliament) for the constituency where he was born - County Kildare, Ireland. He has resigned his seat to become a Member of the European Commission. Since 1992 he has held various cabinet posts in Fianna Fail-led governments including: Minister for Social welfare, Minister for Tourism and Trade and latterly (1997) Minister for Finance.

Personal details
Nationality: Irish

Birth Place/Date: Sallins, Co Kildare, September 1949

Married: Noeleen Halligan, 3 sons. 1 son and 3 daughters from previous marriage

Ministerial Offices

• Minister for Finance (June 1997 to September 2004)
• Minister for Tourism & Trade (1993-1994)
• Minister for Social Welfare (February 1992 to January 1993)

European Union Roles

• President of the ECOFIN Council (January to June 2004)
• Member of ECOFIN (1997-2004)

Political Career

• Party Front Bench Spokesman on Finance (1995-1997)
• First elected to the Dáil (Irish Parliament) in 1977
• Member Kildare County Council (1979-1985)
• Member of various Oireachtas committees

Professional qualifications / experience

• University College Dublin (B. Comm): Chartered Accountant and member of the Institute of Chartered Accountants
  
  

Adrian Moorhouse is Managing Director at Lane4 and was a founder member in 1995. He combines this demanding role with designing and delivering programmes for organisations, and leading the company’s expansion into Europe, America and Australasia.

Adrian won an Olympic Gold medal in swimming at the Seoul Olympic Games in 1988 and was world number one in his event for 6 consecutive years. His work in the field of international sport is still ongoing as a member of the UK Sports Council and swimming commentator for the BBC.

Martin Morrow leads the Equity Based Compensation of KPMG in Sydney, Australia. He has been advising many of Australia’s national and multinational organisations on all aspects of equity based compensation for more than 18 years. Martin and his team design and implement share based and other long term incentive plans for organisations that want to drive the motivation and performance of their people by appropriate reward mechanisms. Martin is responsible for KPMG’s annual Employee Share and Option Scheme Survey which identifies the trends and attitudes in Australia’s corporations to employee share schemes, the barriers to implementation, the impact of regulation and effects on productivity and behaviour.

Martin co-founded the Employee Ownership Group in 2002 as an alliance of corporations interested in pursuing the government to reform the regulatory environment around employee share schemes in Australia.  He regularly meets with Members of Parliament and Senior Ministers of the Government to argue the case for changes to the Corporations Law and taxation laws.  The consistence efforts of the EOG are beginning to have effect.

Mr. Ocker is a frequent speaker on executive compensation and has published a number of popular course outlines and articles, including the following:

• New SEC Equity Compensation Plan Disclosure Rules and Changing Shareholder Approval Requirements Affect Public Company Compensation Planning and Reporting,? Tax Management Compensation Planning Journal, 2002
• Increased Disclosure for Equity Compensation Plans Is Required,? Daily Journal, June 18, 2002
• SEC Proposes New Rules Requiring Immediate Disclosure,? Compensation & Benefits Update, April 2002
• An Overview of US Stock Plans Maintained by Non-US Corporations,? Global Equity Organization Annual Conference 2002
• Hiring and Firing the CEO,? Practicing Law Institute August 2001
• Equity Compensation: Recent Economic and Regulatory Changes Alter Custom and Practice For the Acquisition and Disposition of Securities,? BNA Tax Management Compensation Planning Journal, November 2001
• Equity Compensation: Grant Guidelines After the Fall,? Metropolitan Corporate Counsel, July 2001
• Anatomy of a New Economy CEO’s Employment Agreement,? Los Angeles Lawyer, September 2000
• Compensation and Benefits Issues in High Technology Mergers and Acquisitions,? The M&A Lawyer, October 1998
  
  

Gráinne O’Connell is Head of Share Plans for Vodafone, overseeing its global share plan operations, which include share options, restricted stock awards, US423 plans, Sharesave, share purchase and co-investment arrangements. Most recently she led the simultaneous implementation of two global stock plans, with over 56,000 participating employees and executives in 20 countries.

Gráinne is a member of the Board of the Global Equity Organization (GEO) and received her MSc from the University ofSheffield.

Prior to joining KPMG, Andrew was a senior consultant with Towers Perrin and a principal with Mercer HR Consulting. Andrew holds an honours degree in Philosophy, Politics & Economics from the University of Oxford and is an alumnus of the London Business School.

Tracy Robarge, Ernst & Young (US)

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.

David is a frequent keynote speaker at corporate and academic symposiums dealing with strategy for firms facing regulatory changes. He has lectured at the University of Chicago Graduate School of Business and the J.L. Kellogg Graduate School of Management and is an Adjunct Professor at the W.P. Carey Graduate School of Business at Arizona State University.

David received his MBA from the University of Chicago Graduate School of Business with concentrations in Finance and Strategy.

Her primary expertise is compensation programs, especially integration of international programs into Danish employment and labor law.

She advises a number of foreign companies and has pleaded before the Supreme Court one of the most important cases in Denmark concerning stock options and US stock options programs.

One of her other areas of expertise is secondments and postings of workers.

Jette H. Ronøe is the co-author of a very well-known book "The Salaried Employees Act" and a frequent lecturer on employment and labor law, especially in relation to international employment and labor law.

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.

Relevant Experience

• Developed, drafted, administered and provided on-going consulting services with respect to the following types of employee and executive Compensation programs and arrangements: non-qualified deferred compensation plans, incentive and non-qualified option and other equity programs, severance pay plans, supplemental retirement plans, security devices for non-qualified plans, employee stock ownership plans, incentive compensation plans, and employment agreements.
• Performed significant spreadsheet analysis and generated large tax savings for clients in connection with compensation and benefit analysis upon or in contemplation of change in control.
• Coordinated executive compensation and other employee benefit issues in connection with numerous mergers and acquisitions, including complete due diligence review of target company, identification of liabilities, severance and golden parachute analysis, negotiation of defined benefit plan liabilities, coordination of compensation and benefit policies of target and acquirer entities and human resource consulting regarding employee status of both companies.
• Developed tax savings strategies and implemented such strategies for several clients 401(k) and defined contribution plans, VEBA’s, and defined benefit plans.

Professional Background
Mr. Rosen is a member of the State Bar of California and New York, and the Western Pension Benefits Conference.

Before joining KPMG, Mr. Rosen spent five years with another big six accounting firm specializing in employee benefits services. Prior to that, he was a practicing tax and benefits attorney for eight years.

Mr. Rosen was awarded a B.A. in Economics and Political Science from the University of Rochester. He received his Juris Doctor from the New York University School of Law, where he was a member of the Chapter of the Order of the Coif and the New York University Law Review.

Mr. Rosen has been an active speaker in the area of Executive Compensation and has spoken externally within each of the past several years at the annual NASPP Conference, as well as numerous local events.

Howard Rubenstein joined Yell Group plc in October 2003 as Group Company Secretary and General Counsel.  He has spent a large part of his time at Yell working on the company’s transition from a private to a public FTSE 100 company.

Before joining Yell in 2003 he worked for Sara Lee Corporation from 1999 as UK Head of Legal and, later, European Counsel.  Prior to that, he was a member of the in-house legal team at Ernst & Young primarily supporting its management consulting and tax practises.

Howard qualified as a solicitor in 1993.

Rive has led numerous international equity plan projects, including global implementations of Deferred Compensation, Stock Option, Restricted Stock, and Employee Stock Purchase Plans as well as aiding companies with tax, regulatory, and corporate tax advice as a result of the implementation of global share plans.

Rive is a Certified Public Accountant, having received her Bachelor of Science degree in Accountancy from the University of Illinois at Champaign-Urbana. She is a member of the Illinois CPA Society and GEO.

Carol is a CPA and has more than twenty years of experience with extensive concentration in tax and human resource issues associated with mobile employees and global stock plans. She specialized in projects such as streamlining administrative processes, risk management, internal controls, and employee communications. She recently completed the 2005 Survey of Stock Option Compliance Issues for Mobile Employees.

Prior to this role, Bijay worked as a Principal Consultant in Price Waterhouse Coopers where he was the leader of HR Consulting practices of the Management Consulting Division in India, which is currently part of IBM.

Prior to PwC he was the Manager/Head HR in two large commercial banks in India and has over all experience of 17 years.

He is currently the Advisor of Conference Board, USA for Global Talent Management Conference and Advisory Council Member of Global equity organization, Washington. He is the international C & B Council member of Conference Board, USA. He is also a member of World at Work, USA and SHRM, USA.

He has been a speaker in many of the HR and C&B forums held internationally.

Carine Schneider, Citigroup (US)

Carine Schneider is the Director of Global Strategic Planning and Business Development for Smith Barney, a division of Citigroup, based in Palo Alto, California.

Carine was most recently a partner with PricewaterhouseCoopers (PwC), based in San Francisco, California. Carine worked with large multinationals developing and implementing reward and international HR programs. Prior to joining PwC, Carine was the Leader of the Global Stock Plan Services group at Watson Wyatt Worldwide. Carine was with Smith Barney as a broker and prior to that she was the founding Executive Director of the National Association of Stock Plan Professionals (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 the co-founder of the Global Equity Organization (GEO), a worldwide non-profit organization that provides information to members on global stock plan design, administration and legal matters. She currently serves as the Chairperson of the Board of Directors. Carine has published numerous articles and chapters in industry publications and speaks frequently at conferences and events.

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 is an invited member of the Advanced Share Studies Group in the United Kingdom.

Ron began his professional career in 1994 with Principal Financial Group headquartered in Des Moines, Iowa in their Corporate Relations Department and then as a defined contribution pension administrator. He moved to Nashville a year later to develop an incubation center for delivering financial services in a retail setting. After serving as the Marketing and Administration Manager for a large financial services agency, he spent a short time developing the marketing initiative for a large supplemental group insurance carrier. In 2000, he joined UBS Financial Services Inc. Ron has worked in marketing and administration functions in the following financial services industries: 401(k) administration, individual life and health insurance, investments, individual financial planning, and group supplemental insurance.

Ron is a member of the National Association of Stock Plan Professionals and Global Equity Organization. Ron received his Certified Equity Professional (CEP) designation in 2003 from the Certified Equity Professional Institute and completed the Registered Paraplanner designation from the College for Financial Planners. He is also Series 7, 63 and 24 certified by the National Association of Securities Dealers.

Prior to joining Citigroup, Lucy was a manager in the Human Capital consulting group of Ernst & Young, managing payroll support services for global equity-based programs.

Lucy received her Bachelor of Science in Business Management and Finance from Adelphi University. She is an enrolled agent with the Internal Revenue Service.

Lisa is responsible for overseeing all aspects of global stock plans from design, through implementation, to ongoing operation, including management of interaction with other departments or processes and with third party vendors. Roche have received awards for their plans from both the Global Equity Organization (GEO) and ProShare.

A chartered accountant, Lisa previously worked for PricewaterhouseCoopers in both the UK and Canada.

Jule Torre is Stock Programs Manager at Applied Materials.  Before joining Applied Materials, she was an independent consultant and prior to that, she served as the Director of Global Shareholder Services at TIBCO Software Inc. Ms. Torre spent more than ten years at Adaptec, Inc. where she oversaw its Stock Administration Department.  She has extensive experience in the field of equity compensation including the design, implementation, administration and compliance of stock option plans, employee stock purchase plans and restricted stock programs.

As a founding member of the National Association of Stock Plan Professionals (NASPP), Ms. Torre currently serves on its Executive Advisory Committee and is also a member of Global Equity Organization (GEO) and The National Center for Employee Ownership (NCEO).   She also sits on the Santa Clara University Certified Equity Professional Institute Board of Advisors as well as the UBS Financial Services Inc. Client Advisory Council.  Ms. Torre has served as a conference speaker on numerous occasions.

Ms. Toy speaks frequently at GEO (Global Equity Organization), NASPP (National Association of Stock Plan Professionals) and User Group meetings/conferences. She served as co-chair for the Northern California GEO Chapter in 2003. She sat on the GEO Board from 1998 to 2002. And she was also the 1996 President of the NASPP Silicon Valley Chapter. She currently sits on the UBS Financial Services, Inc. Client Advisory Council.

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.

Cara has her Bachelor's degree in Psychology and is a Certified Compensation Professional (CCP).

Cara also has 12 years of compensation and equity experience (Six years with Nokia).

Barbara Wallace is Sr. Director, Employee Stock Services for Oracle Corporation, and President, CEO of Delphi Asset Management Corporation, a wholly-owned subsidiary of Oracle in Reno, Nevada.  Her responsibilities include managing the administration of the international stock option and purchase plans, Section 16 filings and compliance, financial statement disclosures, acquisition integration and FAS123 expense analysis.

Prior to joining Oracle in 1999, Ms. Wallace spent 16 years in accounting and legal at Electronic Arts (EA) in Redwood City, CA.  Before EA, Ms. Wallace was an auditor for 3 years at KPMG Peat Marwick in San Jose.

Mrs. Wallace has a Bachelor's degree in Accounting from San Jose State University and is a CPA.   Having 2 sons diagnosed with Type 1 diabetes, she is also a passionate board member of the Reno, Nevada chapter of the Juvenile Diabetes Research Foundation International (JDRF).

Sylvie Watts is a partner at Allen & Overy specialising in employee incentives and executive remuneration. Based in London, she acts for companies (both publicly listed and private) on all aspects of employee share incentives, including the design aspects, shareholder communication of these arrangements and their tax and cost implication. She has wide experience of advising in connection with flotations, mergers and acquisitions and has acted for UK and non-UK companies extending their employee share plans internationally. Sylvie is a regular speaker at conferences and has published various articles on employee share incentives. She is a member of the UK Share Schemes Lawyers Group.

Prior to joining Fidelity, Jewon was with Ernst & Young for over eight years in its Human Capital practice. Jewon’s professional experience includes the design and implementation of global stock plans, non-compliance risk assessment, international assignment and tax equalization policy consulting, and administrative process improvement.

Jewon is enrolled to practice before the IRS, and is a member of GEO, NASPP, and NCEO.

Fred is Chair of the Advisory Board of the Certified Equity Professional (CEP) Institute for 2003-2004. He was a founding member of the National Association of Stock Plan Professionals (NASPP) and a past member of NASPP’s Advisory Board. He serves as a course designer and instructor for WorldatWork’s Executive Compensation and Finance & Accounting courses.

Fred received his MBA from UCLA and graduated Phi Beta Kappa and Magna Cum Laude from San Diego State University with a BA in industrial/organizational psychology. He is a Certified Equity Professional (CEP) and a Certified Compensation Professional (CCP).

He holds a doctorate from the Freie Universität Berlin and is member of the Vereinigung Gesellschaftsrecht, an academic association of corporate lawyers, and of the German American Lawyers Association. Heiko Wiechers was a research associate of the Institute of Business Law of the Technischen Universität Berlin and a lecturer at the University of Applied Sciences for Administration and Judicature Berlin.

Heiko Wiechers has written publications especially on equity compensation plans and on Corporate Law. He also has been a speaker on compensation plans and corporate governance.

Prior to joining the NAB, Arthur worked for the Australian and New Zealand Banking Group Ltd (ANZ) for five years in a similar role , which also included the design and implementation of an equity program covering employees in 43 countries. Prior to the ANZ he worked for Coles Myer Ltd, Australia's largest retailer with 150,000 employees. Various roles included, executive compensation, equity programs, finance, payroll and employment taxes.

Anna Wordsworth, Pinsent Masons (UK)

Prior to joining The Estée Lauder Companies Inc. team, Patricia was with Mellon Investor Services, L.L.C. for nine years in various capacities including, Assistant Vice President of Equity Relationship Management and Assistant Vice President of the Employee Products Group where she specialized in Employee Stock Purchase and Stock Option Plans. Patricia serves on the advisory board of Computershare Trust Company, Inc. Strategic Council and Mellon Investor Services, LLC Client Advisory Board. Patricia earned her CEP in 2003 and is a participating member of NASPP and GEO Organizations.

His areas of expertise include:

• FAS 123 / FAS123R impact consultation and program design
• Executive compensation benchmarking
• Long-term incentive and equity-based program design and implementation
• Annual / short-term incentive plan design
• Change-in-control (CIC) costing and design, including 280G excise tax calculations
• Valuation and financial modeling for incentive plan purposes
• Litigation support with regards to executive severance agreements and stock option valuation
• Linking performance metrics to shareholder value creation
• Aligning business strategy with executive compensation strategy
• Design of executive and director compensation plans
• Supplemental Executive Retirement Plan (SERP) valuation and design
• Other deferred compensation program designs including 409A consultation

Additionally Bill manages extensive and numerous projects related to the aforementioned areas of expertise. These project management activities represent all sizes of clients, both publicly and privately held.

Before joining PricewaterhouseCoopers, Mr. Zimmerer worked as a Compensation Consultant / Benefits Associate with Towers Perrin for over four years where he consulted with all levels of management. Prior to joining Towers Perrin, Bill worked as a Benefits Analyst with Alexander Consulting Group (now AON Corporation).

Mr. Zimmerer received a Bachelor of Science degree in mathematics with honors from The University of Texas at Austin. Additionally, he has attained his Masters of Business Administration from the Cox School of Business at Southern Methodist University with a concentration in finance.

Bill is a member of GEO as well as a Certified Compensation Professional and member of World at Work. He has earned his Executive Compensation & Salary Administration Certificates under the World at Work programs.