how can you prepare today for the health and tax ... health and tax landscapes of tomorrow? ......

How can you prepare today for the health and tax landscapes of tomorrow?The 26th Annual EY Health Sciences Tax Conference

December 4—7, 2016 The Ritz-Carlton Key Biscayne, Miami

The 26th Annual EY Health Sciences Tax Conference

2The Ritz-Carlton Key Biscayne, Miami December 4–7, 2016 |The 26th Annual EY Health Sciences Tax Conference

Who?Ernst & Young LLP Tax professionals, current and former government officials, your colleagues from peer organizations and industry experts will offer insights on trends in the health sciences industry and provide guidance on tax strategies, planning and compliance. This conference will better equip you to meet the challenges ahead.

What?Conference sessions will be structured as separate industry sector tracks that address trends and topics of special interest to for-profit and tax-exempt health care providersas well as pharmaceutical, biotechnology and medical device companies.

The three-day conference will provide an in-depth analysis of new developments in both domestic and international tax policy and regulatory issues. In addition, this year’s conference will provide comprehensive panel discussions that will address the most pressing market and reform challenges facing the industry.

Why?Ernst & Young LLP tax professionals, current and former government officials, your colleagues from peer organizations and industry experts will offer insights on trends in the health sciences industry and provide guidance on tax approaches, planning and compliance. Continuous market changes, post-election tax legislative and regulatory developments, and the ever-increasing responsibilities placed on tax and financial executives and in-house legal counsel make this a challenging time for health sciences tax professionals. This conference will better equip you to meet the challenges ahead.

Where?December 4—7, 2016

The Ritz-Carlton Key Biscayne, Miami 455 Grand Bay Drive Key Biscayne, FL 33149

For questions, please contact Maureen Wallace at [email protected].

mailto:maureen.wallace%40ey.com?subject=


Program overview and content

04 General sessions• A year like no other — a view from Washington• Digital disruption: The future of health and the

tax implications of a digital strategy

05Tax-exempt provider focus• A new generation of risk arrangements: tax

implications• International and offshore captive issues for

exempt organizations• Enhancing and integrating technology

throughout the tax life cycle• Section 457(f) proposed regulations were

issued: how do the regulations affect employees’ nonqualified deferred compensation and what is the impact on the Form 990 reporting?

• Unclaimed property: fundamentals, reporting responsibility and the changing environment

• Leading and managing in the midst of stress• The Affordable Care Act: from transition relief to

accountability• Indirect tax for exempt organizations• 501(r): Compliance and implementation

challenges, Schedule H reporting and IRS examinations

• Remuneration for personal services: what’s new in information reporting and withholding?

• Mergers, acquisitions and joint ventures — tax issues and trends

• Tax compliance workshop: what is your tax return preparation process?

• The tax function from a different perspective (NEW: Tax department metrics, leading practices and C-suite expectations)

• Confronting exemption erosion — how are you protecting the foundations of your tax-exempt status?

• ASC 740 update: accounting for income taxes for exempt organizations

• Tax credit and incentive opportunities• Public charity status and supporting

organizations: tips, tricks and traps

10 For-profit provider focus• 2016 state tax developments and policy trends

impacting health care providers• Leading and managing in the midst of stress• Year-end accounting for income tax update and

hot topics• The new LB&I division and examination process:

what changes can we expect? • The tax function from a different perspective

(NEW: Tax department metrics, leading practices and C-suite expectations)

• Partnerships: recent tax developments and trends

• Current tax topics related to compensation and benefits

13Life sciences focus• Year-end tax accounting update• Cross-border financing and impact of Section

385• The ebbs and flows of US and foreign

consumption/transaction taxes• 2016 state income tax developments and policy

trends impacting life sciences companies• Challenges in the globally transparent

environment

• Tax leadership hot topics• Business process transformations/BEPS: BEPS

and its impact on supply chain and intangible property

• The role of technology in today’s tax department• Cash tax savings: recent developments and

opportunities for life sciences companies• Managing global tax controversy in environment

of heightened focus and enforcement

16Accommodations, receptions and recreation

17Conference session schedule

18Breakout session checklist

19EY attendees

21Client attendees


General sessions

Gary Gasper Ernst & Young LLP Partner/Principal Washington, D.C.

Carolyn Bailey Ernst & Young LLP Partner/Principal Houston, TX

Heather Meade Ernst & Young LLP Partner/Principal Washington, D.C.

David Grech Ernst & Young LLP Partner/Principal New York, NY

Mark Rountree Ernst & Young LLP Partner/Principal Dallas, TX

Dr. Yele Aluko Ernst & Young LLP Executive Director Charlotte, NC

This year’s presidential campaign was like no other in recent memory. The candidates at the top of the ticket created uncertain outcomes for Senate and Congressional elections across the US. In this always-popular legislative and regulatory update session, Gary Gasper and Heather Meade, leading authorities from Washington Council Ernst & Young (WCEY), will provide a “postmortem” on the November elections, share insights into what the election outcomes may mean for party and committee leadership positions, and attempt to foretell the coming landscape of tax and health policy legislative and regulatory priorities, initiatives and developments. Gary and Heather will also provide insights into the future of the major provisions of the Affordable Care Act in light of the election outcomes and recent negative market developments. The session will conclude with a “lightning round” set of questions for our WCEY panelists, as well as an opportunity for you to pose questions to the panel. This session promises to provide an interesting and enlightening start to our 2016 conference.

We’ve seen what disruption and transformation technology and a digital strategy can cause in other industries (think Uber for transportation, Amazon for retail, among others). How will technology and a digital telemedicine strategy “disrupt” the Health and Life Sciences industry and related organizations in the future? And how can a tax department proactively and optimally plan for, report and minimize the tax implications of a digital strategy? This session will seek to provide answers to these questions. Dr. Yele Aluko MD, EY’s lead medical officer, will discuss the major current and emerging digital trends within the industry, the drivers behind them and the future they portend. David Grech of EY’s Global Digital Tax practice and Carolyn Bailey of EY’s Tax Performance Advisory practice will then discuss the tax implications — international, federal, state and local — of a digital strategy, as well as best practices for proactively addressing and minimizing the tax implications therefrom. The session will conclude with an opportunity for you to pose questions to Dr. Aluko, Mr. Grech and Ms. Bailey.

A year like no other — a view from Washington

Digital disruption: the future of health and the tax implications of a digital strategy


Tax-exempt provider focus

A new generation of risk arrangements: tax implications

Tricia Johnson, Ernst & Young LLP, Executive Director, Cincinnati, OH Mike Vecchioni, Ernst & Young LLP, Executive Director, Detroit, MI Tadd Ingles, Ernst & Young LLP, Partner/Principal, Chicago, IL

This session will provide an in-depth understanding of the recent trends in various risk arrangements and the tax implications that these arrangements could drive. In recent years we have seen the revenue streams move away from fee for service into various forms of capitation including bundled payments, direct contracting with employers, accountable care organizations and physician hospital organizations.

International and offshore captive issues for exempt organizations

Bob Lammey, Ernst & Young LLP, Partner/Principal, Boston, MA Neelu Mehrotra, Ernst & Young LLP, Executive Director, Providence, RI Paul Phillips, Ernst & Young LLP, Partner/Principal, Dallas, TX

This session will explore international hot topics for exempt organizations and issues regarding offshore captives. This session will include discussions of tax and US and foreign reporting considerations for contracts and activities outside the US, as well as self-insured captive insurance plans. Topics will include potential implications of US foreign reporting, permanent establishment issues for the organization’s employees traveling abroad and agreements entered into with foreign organizations. Captive insurance plans with structures based outside the US will also be discussed.

Enhancing and integrating technology throughout the tax life cycle

Debi Heiskala, Ernst & Young LLP, Partner/Principal, San Diego, CA Travis Fox, Ernst & Young LLP, Partner/Principal, Dallas, TX

This session will provide an in-depth understanding of recent trends and external drivers that are impacting tax functions, the role of data in effective tax functions, tax function data goals and common tax data challenges. In addition, the session will address how to create value through tax data and cover several tax data maturity models for an organization to use for benchmark purposes. Insights will also be shared regarding how to enhance and to better integrate technology, processes and controls throughout the organization’s tax life cycle. If you are looking for ways to get more done with less time and effort, minimize department processes while maximizing value, and employ cutting-edge methods to access, analyze, report and optimize the use of data by your tax function, this session is for you.

Section 457(f) proposed regulations were issued: how do the regulations affect employees’ nonqualified deferred compensation and what is the impact on the Form 990 reporting?

Helen Morrison, Ernst & Young LLP, Partner/Principal, Washington, D.C. Lucille White, Ernst & Young LLP, Partner/Principal, Chicago, IL Christian Hofstadter, Counsel, Sutter Health, Sacramento, CA

This session will explain the Section 457(f) regulations and how they impact employees’ nonqualified deferred compensation, including long-term incentives, SERPs, vacation pay and severance pay and how the design of these plans may need to be modified to come into compliance. The session will also focus on the impact that the Section 457(f) regulations may have on the Form 990 reporting and Schedule J compensation table.

Unclaimed property: fundamentals, reporting responsibility and the changing environment

Aurianne Lopatka, Ernst & Young LLP, Senior Manager, Boston, MA Jennifer Richter, Ernst & Young LLP, Senior Manager, St. Louis, MO Donna Wallace, Systems Director — Tax and Complicance, SSM Healthcare (Inc), St. Louis, MO

This session will provide an in-depth understanding of unclaimed property fundamentals, including priority rules and reporting requirements. The presentation will also address specific property types relevant to health sciences organizations and related challenges to maintaining compliance, such as merger and acquisition activity. Additionally, participants will learn about significant updates in the unclaimed property environment, including recent litigation and legislation, followed by what the implications of such changes are on the organization’s unclaimed property footprint and strategy. Finally, discussion will focus on structuring an effective annual compliance function and the need for a defined path forward in an uncertain landscape.


Leading and managing in the midst of stress

Charlie Baker , Ernst & Young LLP, Associate Director, Tulsa, OK

As a tax professional, you are always striving to be a leader in your organization. With that comes more responsibility and stress … sometimes a lot more stress. These are challenging days for tax leaders at any level, and this session will help participants identify the causes of stress and develop stress management techniques to more productively contribute to the goals of their organizations.

The Affordable Care Act: from transition relief to accountability

Alan Ellenby, Ernst & Young LLP, Executive Director, Chicago, IL Juliette Meunier, Ernst & Young LLP, Partner/Principal, Los Angeles, CA Ray Bunyard, VP Finance Tax Services, Baylor Scott & White Health, Dallas, TX

This session will explore the 2016 challenges for employers presented by the Affordable Care Act (ACA). While the IRS’ transition relief effectively provided employers with a “hall pass” in 2015 for certain compliance requirements, all indications point to 2016 as the year of accountability, with higher thresholds for accuracy, increased penalties and external auditors requesting internal control documentation to support financial statement positions. In 2016, compliance with the ACA leaves little room for error. Six years after the passage of the ACA, employers are still working to ensure they are not subject to costly excise taxes. This workforce analysis includes all types of high-risk workers, including those on leave of absence, temporary workers, variable hour employees, union employees, interns and even non-employees or contingent workers. This means that organizations could unintentionally have material excise tax exposure if such workers are considered full-time, common law employees under the law. This session will bring to light the rigorous compliance effort needed for employers to make sure that they are offering affordable health coverage to substantially all their full-time employees.

Indirect tax for exempt organizations

Ray Melone, Ernst & Young LLP, Partner/Principal, Iselin, NJ Gary Horowitz, Ernst & Young LLP, Executive Director, Iselin, NJ Edward Berkovitz, Director of Tax Reporting & Compliance , NYU Langone Medical Center, New York, NY

This session will provide an in-depth understanding of the critical indirect tax issues that are applicable to exempt organizations in the health care industry. State and local governments are increasing scrutiny of tax-exempt organizations and actively seeking new sources of revenues, which include re-evaluating exemptions. The recent exemption challenges for tax-exempts have been heavily targeted by the local property tax jurisdictions across the US. Our presentation will cover the property tax and sales tax exemption erosion issues and developments in the tax-exempt health care industry. In addition, we will discuss relevant state income tax issues, such as unrelated business income taxability, apportionment, sourcing and K-1 reporting for alternative investments.

501(r): Compliance and implementation challenges, Schedule H reporting and IRS examinations

Steve Clarke, Ernst & Young LLP, Executive Director, Washington, D.C. Kathy Pitts, Ernst & Young LLP, Executive Director, Birmingham. AL Jake Zehnder, Ernst & Young LLP, Senior Manager, Chicago, IL Mike Saunders, Tax Resource Officer, Adventist Health System Sunbelt Healthca, Altamonte Springs, FL

This session will explore section 501(r) compliance challenges for tax-exempt hospitals. Topics will include identifying and navigating 501(r) minefields, 501(r) compliance strategies, identifying and mitigating 501(r) errors and omissions, tax year 2016 Schedule H changes for 501(r) reporting and IRS 501(r) audit activity.




Remuneration for personal services: what’s new in information reporting and withholding?

Katherine Kurtzman, Ernst & Young LLP, Executive Director, Chicago, IL Debbie Spyker, Ernst & Young LLP, Executive Director, Denver, CO

You can learn more about administering, reporting and withholding for both wages and non-employee compensation in this session. Many hospitals and health care organization systems are the largest employers in their communities. The rules are complex, and the failure to properly withhold or report can expose the organization to significant penalties, including a much higher penalty for failure to issue information returns for 2016. Furthermore, the filing deadline for information returns has been accelerated to January 31, which means employers may be required to issue significantly more amended Forms W-2 and 941X in the future. Topics will include an overview of Form 1099 preparation and backup withholding, including a discussion of the B-Notice process, worker classification (employee vs. independent contractor), mobile workforce and telecommuting compliance issues (both within the US and cross-border employment issues), reporting for scholarships and fellowship grants, claiming the new small business research credit on Form 941, deferred compensation reporting, tax agency audit trends and a year-end update of what is new for 2016, including information on the amended information and payroll return process.

Mergers, acquisitions and joint ventures — tax issues and trends

Ken Garner, Ernst & Young LLP, Executive Director, Fort Worth, TX Steve Rutti, Ernst & Young LLP, Senior Manager, Phoenix, AZ Steve Hurst, International Tax Director, Christus Health, Irving, TX

This session will provide an in-depth understanding of changes that are the new normal for health care systems. Whether they are merging with or acquiring other health care providers to obtain “economies of scale” or entering into joint ventures to be able to provide additional health care services to their patients, health care systems are expanding. The Affordable Care Act and its various provisions have also become an impetus for change. There is also a growing trend of forming ACOs or other shared savings models with health plans. In this session we will discuss the trends and tax issues regarding the mergers, acquisitions and joint ventures in the health care industry.

Tax compliance workshop: what is your tax return preparation process?

Kendall Schnurpel, Ernst & Young LLP, Executive Director, New York, NY Jean Schuster, Ernst & Young LLP, Executive Director, Boston, MA Jim Ziesche, Ernst & Young LLP, Senior Manager, Pittsburgh, PA Vernette Gray Director of Finance, Yale New Haven Health System, New Haven, CT

This session will provide a close-up look at the tax preparation process. In recent years the Forms 990 and 990T and schedules haven’t substantially changed. So, this workshop will focus on the preparation process for the forms. We’ll speak about starting early, gathering data, management review and those surprising conflicts that come up. You may learn a few tips on how to make your preparation process smoother, along with leading practices and helpful hints.

The tax function from a different perspective (NEW: Tax department metrics, leading practices and C-suite expectations)

Hadley Leach, Ernst & Young LLP, Partner/Principal, Boston, MA Brian McCullough, US Anesthesia Partners, Dallas, TX

We each know the ins and outs of the operations of the tax department from our own perspective. But what about the perspective of the tax function from those with organizational oversight responsibility and accountability? What do they need and expect from his or her tax function? What metrics do they care about? Is the tax department aligned with the company’s strategic vision? In this panel, we’ll discuss metrics a tax department may be measured by as well as the expectations of the C-suite, along with leading practices that allow a tax department to exceed those metrics and expectations.


Confronting exemption erosion — how are you protecting the foundations of your tax-exempt status?

Diane Bean , Ernst & Young LLP, Senior Manager, Grandview Heights, OH Bob Vuillemot, Ernst & Young LLP, Partner/Principal, Pittsburgh, PA

This session will provide an in-depth understanding of how the ground on which health systems’ exemptions are based is shifting, including a discussion of the consequences of not being vigilant and proactive in protecting that status. The panelists will touch on exemption erosion risks such as threats to property tax exemption, reasonableness of compensation, unrelated business income, Section 501(r), IRS and state tax audits, tax-exempt bonds and legislative developments. They will also discuss how to mitigate those risks while strengthening tax-exempt foundations.

ASC 740 update: accounting for income taxes for exempt organizations

Tery Kennedy, Ernst & Young LLP, Executive Director, Cleveland, OH Raymond Lee, Ernst & Young LLP, Senior Manager, Austin, TX Jocelyne Miller, Ernst & Young LLP, Executive Director, San Diego, CA

This session will focus on understanding current accounting issues and tax matters that can impact how exempt organizations report income taxes in their financial statements. Areas to be covered include recent accounting pronouncements regarding revenue recognition, leases and measurement of financial instruments, as well as certain tax matters such as foreign investments, IRC Section 385, the PCORI fee and other current issues. In addition, the panel will discuss common areas of audit review, including deferred tax assets and valuation allowances, uncertain tax positions and potential liabilities under ASC 450. Panelists will also discuss best practices for maintaining deferred taxes and will highlight the most common areas resulting in misstatement of tax accounts.

Tax credit and incentive opportunities

Kara Adams, Ernst & Young LLP, Executive Director, Irvine, CA Joe Christofanelli, Ernst & Young LLP, Senior Manager, Chicago, IL Frank McHugh , Executive Director, The University of Chicago Medecine, Chicago, IL

This session will provide an in-depth understanding of credits and incentives that can be leveraged at the federal, state and local levels by tax-exempt organizations. Credits and incentives have the potential to reduce capital costs and operating expenses and to free up cash flow. Other items to be covered will include new markets tax credits, hiring and training incentives, property tax abatements, child care facility credits and other common incentives often overlooked in the nonprofit environment.

Public charity status and supporting organizations: tips, tricks and traps

Justin Lowe, Ernst & Young LLP, Senior Manager, Washington, D.C. Jennifer Rhoderick, Ernst & Young LLP, Executive Director, Indianapolis, IN Karla Fisher, Senior Accountant, The Carle Foundation, Urbana, IL

Attendees at this session will learn more about common issues encountered in attaining and maintaining public charity status, particularly for supporting organizations. Topics will include Form 990, Schedule A reporting, suggestions for monitoring and maintaining public charity status, alternatives to supporting organization status, and recent regulatory developments.




Tax-exempt provider roundtable discussionsIn response to participant requests for more networking opportunities, our program will include roundtable discussions facilitated by Ernst & Young LLP and health organization leaders. In these smaller, regionally based group settings, participants will share experiences and issues with peer organizations. In the tax-exempt provider track, these sessions consist of the following groups:

Northeast Region Bob Lammey, Ernst & Young LLP, Partner/Principal, Boston, MA Laura Kielczewski, Ernst & Young LLP, Senior Manager, New York, NY Larry Kraemer, Vice President & Deputy General Counsel, Northwell Health, New Hyde Park, NY

Southwest Region Kelley Simon, Ernst & Young LLP, Senior Manager, Denver, CO Joyce Hellums, Ernst & Young LLP, Executive Director, Austin, TX Cindy Walston, Sr. Director Tax Management, Texas Health Resources, Arlington, TX

Southeast Region Chris Boggs, Ernst & Young LLP, Senior Manager, Charlotte, NC Kathy Pitts, Ernst & Young LLP, Executive Director, Birmingham, AL Karen Daugherty, VP — Finance & Tax, Novant Health, Inc, Winston Salem, NC

Central Region Bob Vuillemot, Ernst & Young LLP, Partner/Principal, Pittsburgh, PA Ben Pitchkites, Ernst & Young LLP, Senior Manager, Indianapolis, IN Donna Borgese, Director, Corporate Tax, UPMC, Pittsburgh, PA

West Region Debi Heiskala, Ernst & Young LLP, Partner/Principal, San Diego, CA Shannon DeForest, Tax Manager, Intermountain Healthcare, Salt Lake City, UT


For-profit provider focus

2016 state tax developments and policy trends impacting health care providers

Jason Giompoletti, Ernst & Young LLP, Partner/Principal, Nashville, TN Steve Wlodychak, Ernst & Young LLP, Partner/Principal, Washington, D.C. Dave Courtney, VP Tax, Ardent Health Services, Nashville, TN

This session will provide an in-depth understanding of 2016 state tax developments and trends, as well as how these items will impact health care providers. The 2016 year has certainly been eventful, from political changes (e.g., US presidential and other elections, Brexit) to tax-specific developments (e.g., Section 385 regulations). This session will focus on these and other developments, the state tax implications, and related challenges and opportunities.

Leading and managing in the midst of stress

Charlie Baker, Ernst & Young LLP, Associate Director, Tulsa, OK

As a tax professional, you are always striving to be a leader in your organization. With that comes more responsibility and stress … sometimes a lot more stress. These are challenging days for tax leaders at any level, and this session will help participants identify the causes of stress and develop stress management techniques to more productively contribute to the goals of their organizations.

Year-end accounting for income tax update and hot topics

Perry Blandford, Ernst & Young LLP, Partner/Principal, Nashville, TN Joan Schumaker, Ernst & Young LLP, Partner/Principal, New York, NY Jason Zenk , Ernst & Young LLP, Executive Director, McLean, VA Mike Kurowski, Vice President, Tax, Quorum Health Resources, Inc., Brentwood, TN

This panel provides a year-end update on the income tax accounting implications of legislative and regulatory developments, any new or proposed FASB accounting standards addressing income tax accounting (such as the new leasing standard), and business transactions that can impact your company’s effective tax rate. Topics to be covered also include areas of focus by the SEC, including disclosures pertaining to the effective tax rate and valuation allowances. The panelists will also discuss best practices and risk areas in income tax accounting and the leading causes of misstatement of tax accounts.

The new LB&I division and examination process: what changes can we expect?

Mark Mesler, Ernst & Young LLP, Partner/Principal, Atlanta, GA Linda Kroening, Ernst & Young LLP, Executive Director, Washington, D.C. Kristy Tinsley, Ernst & Young LLP, Partner/Principal, Nashville, TN John Starling, VP Tax, Acadia Healthare, Inc., Franklin, TN

This session will provide an in-depth understanding of the Large Business & International Division’s recent changes. First, LB&I has restructured (again). However, the move to a risk-based examination model is of greater significance. The new model offers challenges and opportunities. How will examination strategy change? What is the future of the popular Compliance Assurance Process? Will taxpayers need to think differently about other processes like Appeals and Fast Track Settlement? The presentation will also include an update on the known and anticipated “campaigns,” which are the substantive areas of LB&I focus.

The tax function from a different perspective (NEW: Tax department metrics, leading practices and C-suite expectations)

Hadley Leach, Ernst & Young LLP, Partner/Principal, Boston, MA Brian McCullough, US Anesthesia Partners, Dallas, TX

We each know the ins and outs of the operations of the tax department from our own perspective. But what about the perspective of the tax function from those with organizational oversight responsibility and accountability? What do they need and expect from his or her tax function? What metrics do they care about? Is the tax department aligned with the company’s strategic vision? In this panel, we’ll discuss metrics a tax department may be measured by as well as the expectations of the C-suite, along with leading practices that allow a tax department to exceed those metrics and expectations.



Partnerships: recent tax developments and trends

David Miller, Ernst & Young LLP, Partner/Principal, Dallas, TX Eric Matuszak, Ernst & Young LLP, Partner/Principal, Los Angeles, CA Dan Jensen, AVP, Federal Tax Research & Consumting, HCA, Nashville, TN

Attendees at this session will learn about the latest tax developments impacting partnerships, including recent Subchapter K regulatory and judicial developments, the new partnership audit rules, recent IRS audit activity, and issues that arise in connection with the formation of a partnership or the acquisition or disposition of an interest in a partnership.

Current tax topics related to compensation and benefits

Catherine Creech, Ernst & Young LLP, Partner/Principal, Washington, D.C. Rachael Walker, Ernst & Young LLP, Senior Manager, New York, NY Craig Pickard, Vice President, Corporate Taxation, Community Health Systems Inc, Franklin, TN

This session will discuss current compensation and benefit taxation matters, including specific income tax deduction issues for health insurers under 162(m)(6), deduction issues related to compensation and retirement liabilities arising in transactions, and other tax liabilities arising out of employment and service relationships, including issues for contingent worker populations.


For-profit provider roundtable discussionIn response to participant requests for more networking opportunities, our program will include a roundtable facilitated by Ernst & Young LLP and health organization leaders. In this smaller group setting, participants will have the opportunity to share experiences and issues with peer organizations. In the for-profit provider track, the roundtable discussion leaders will be:

Dan Penrith, Ernst & Young LLP, Senior Manager, Washington, D.C. Jack Donovan, Ernst & Young LLP, Partner/Principal, Nashville, TN Wade McGregor, Ernst & Young LLP, Partner/Principal, Nashville, TN



Life sciences focus

Year-end tax accounting update Joan Schumaker, Ernst & Young LLP, Partner/Principal, New York, NY Kristen Gray, Ernst & Young LLP, Senior Manager, New York, NY Tricia Brosnan, Vice President, Global Tax Operations, Pfizer (AmerisourceBergen), Peapack, NJ Dan Hirst, Vice President of Tax, AmerisourceBergen Corporation, Conshohocken, PA

This session will provide an in-depth understanding of year-end income tax accounting implications of legislative and regulatory developments. The session will also discuss the implications of any new or proposed FASB accounting standards addressing income tax accounting or disclosures and government assistance disclosures. Topics to be covered also include areas of focus by the SEC, including disclosures pertaining to the effective tax rate and valuation allowances. The panelists will also present best practices and risk areas in income tax accounting, leading causes of misstatement of tax accounts, and items that can impact your effective tax rate.

Cross-border financing and impact of Section 385

Alastair Campbell, Ernst & Young LLP, Senior Manager, New York, NY Lee Cleland, Ernst & Young LLP, Partner, New York, NY Damon Kellar, International Tax Director, Eli Lilly, Indianapolis, IN Lillian Kessler , Senior Tax Counsel, Pfizer Inc., Peapack,NJ

This session will provide an in-depth understanding of the Section 385 proposed/[final] regulations and Section 7874 regulations. The 385 regulations raise significant issues with respect to acquisitions, dispositions, legal entity rationalization and repatriation planning, both in the inbound and outbound contexts. Further, the marketplace continues to evaluate the potential for inversion transactions, even though benefits may be impacted. This session will review recent transaction trends and the impact of the April 4, 201, regulation packages.

The ebbs and flows of US and foreign consumption/transaction taxes

Keith Eisenstein, Ernst & Young LLP, Partner/Principal, New York, NY Dominic Mackey, Ernst & Young LLP, Senior Manager, Miami, FL John Benoit , VP, Taxes, Parexel, Billerica, MA Latoya Edwards , Director, State and Local Tax, Zoetis, Parsippany, NJ

This session will provide an in-depth understanding of the ever-changing landscape of US and foreign consumption/indirect taxes. Topics will include the on-again/off-again nature of the Puerto Rico value-added tax (VAT) and the imposition of state sales/use tax on services. The panel will also discuss other significant changes in US and foreign consumption tax regimes, the impact of the digital economy and data analytics in the administration of such taxes, and best practices regarding classification of products.

2016 state income tax developments and policy trends impacting life sciences companies

Minde King, Ernst & Young LLP, Partner/Principal, New York, NY Steve Wlodychak, Ernst & Young LLP, Partner/Principal, Washington, D.C.

This session will explore the state income tax legislative, judicial, and administrative developments impacting life sciences companies. The panelists will discuss the state income tax policy trends that have occurred throughout 2016 including tax haven legislation, IRC Section 385 regulations, and other relevant topics. The panelists will also provide their perspective on where the most significant tax law changes affecting the life sciences industry are likely to occur in 2017.

Challenges in the globally transparent environment

Siv Schultz, Ernst & Young LLP, Partner/Principal, New York, NY Andrea Varga, Ernst & Young LLP, Senior Manager, Iselin, NJ Amy Chambers, Sr. Dir. International Tax, Eli Lilly, Indianapolis, IN Melissa Haskin, Vice President, Tax Planning & Research, AmerisourceBergen, Conshohocken, PA

Session attendees will gain an in-depth understanding of recent developments increasing transparency with regard to global tax authorities. Key areas will include the US CbC reporting regulations, EU directives and local country actions inspired by BEPS.


Life sciences focus

Tax leadership hot topics Mitch Cohen, Ernst & Young LLP, Partner/Principal, Stamford, CT Joe Gruber, Senior VP, Global Tax, Pfizer Inc., Peapack, NJ Bob McGovern, VP Corporate Tax, Merck, Kenilwroth, NJ

This session will examine hot topics currently facing the leadership of today’s tax departments.

Business process transformations/BEPS: BEPS and its impact on supply chain and intangible property

Karen Holden, Ernst & Young LLP, Principal, New York, NY Sarah Churton, Ernst & Young LLP, Executive Director, London, Southwark Gerrit Groen, Ernst & Young LLP, Partner/Principal, New York, NY Doron Herman, Head of Tax and Tax Counsel, Teva, Peta Tikva, FL

This session will provide an in-depth understanding of the impact of recent tax developments on your supply chain structures and how trends in the industry are currently impacting or may impact them. Sea changes in life sciences companies’ operations (business transformation, cost cutting/efficiency initiatives, changes to R&D models, significant M&A and JV activity), combined with the implementation of the BEPS actions items, are having a significant impact on existing operating models. This session will explore the integrated operational and tax approach companies are taking to preserve and enhance existing benefits. There will be a specific focus on alignment of DEMPE functions and IP ownership — critical to the industry. We will also consider changes to manufacturing footprint and movement to biologicals, third-party manufacturing and consolidations of sites and the tax impact of these changes. Finally, direct and indirect tax implications of the recent Brexit of the UK will be covered.

The role of technology in today’s tax department

Hadley Leach, Ernst & Young LLP, Partner/Principal, Boston, MA Kyle Harkrader, Ernst & Young LLP, Senior Manager, New York, NY Simon Knightbridge, Vice President, Global Indirect Tax, Pfizer, Inc., London, UK Lisa Bedard, TITLE, Waters Corp, LOCATION

This session will provide an in-depth understanding of how tax functions in the life sciences sector are currently leveraging technologies for data analytics, automation and content management to enable efficient and effective compliance, reporting and planning. In addition, this session will highlight certain emerging technologies and practices that have the potential to change the way we work. Panelists will share insights, lessons learned and trends to watch out for, particularly in light of rapidly changing regulatory requirements, M&A transactions and global economic developments.

Cash tax savings: recent developments and opportunities for life sciences companies

Jack Donovan, Ernst & Young LLP, Partner/Principal, Washington, D.C. Alexa Claybon, Ernst & Young LLP, Partner, Washington, D.C.

This session will provide an in-depth understanding of cash tax planning strategies and opportunities for life sciences companies. Our session will discuss the latest judicial, legislative and administrative guidance on key areas such as the research tax credit and the domestic manufacturing deduction, with a focus on favorable new developments expanding the scope of eligibility, and thresholds for qualification. In addition, our session will address evolving tax controversy topics of impact to life sciences companies, including the federal tax treatment of ANDA costs, fines and penalties, and the characterization of certain agreements as a license or sale. Our session will conclude with a general discussion of other cash tax planning opportunities of potential applicability to the sector and best practices to remain current.

Managing global tax controversy in environment of heightened focus and enforcement

Rob Hanson, Ernst & Young LLP, Partner/Principal, Washington, D.C. Frank Ng , Ernst & Young LLP, Executive Director, Washington, D.C. Trevor Ackerman, Senior Director, Tax, Impax Laboratories, Inc., Fort Washington, PA

This session will provide an in-depth understanding of current global tax controversy trends driving greater tax transparency, expanding use of information exchanges by tax authorities and global tax enforcement trends impacting multinational entities. In response to the increasing global tax controversy risks, the panel will discuss what actions clients are taking to address their global tax controversy management concerns.


Life sciences roundtable discussionsIn response to requests for additional networking experiences, our program will provide participants with the opportunity to select from two roundtable discussions, each facilitated by Ernst & Young LLP and industry tax leaders. In these smaller group settings, participants will have the chance to share experiences and issues with peer organizations. Options for the life sciences track include the following:

Small Cap John Cantalupo, Ernst & Young LLP, Partner, Cambridge, MA Rob Filadoro, Senior Director, Alnylam Pharmaceuticals, Inc., Cambridge, MA

Large Cap Coleen Blakely, Ernst & Young LLP, Partner/Principal, New York, NY Marcellin Mbwa-Mboma, Ernst & Young LLP, Partner/Principal, New York, NY Mark Volpe, Executive Director, Tax , Regeneron Pharmaceuticals, Inc., Tarrytown, NY Joanne Siu, Head of Tax, Gilead Sciences, Inc, Foster City, CA

Life sciences focus


Accommodations, receptions and recreationThe Ritz-Carlton Key Biscayne, Miami

Located just 20 minutes from Miami International Airport, The Ritz-Carlton Key Biscayne, Miami is a luxurious beachfront tropical oasis. It is one of the most iconic hotels located along the five-mile barrier island of Miami on Key Biscayne. The beachfront resort offers something for everyone. There are two pools, a family-friendly pool with cascading waterfall and separate adult tranquility pool, the largest tennis center of any Ritz-Carlton worldwide, nearby Crandon Golf Course, waterfront activities, a full-service destination spa and fitness center, and a daily Ritz Kids program. The Ritz-Carlton Key Biscayne, Miami delivers sophistication, upscale service and fun!

Please do not register for your hotel stay through The Ritz-Carlton Key Biscayne, Miami website. Both hotel and conference registration will be done via the EY registration site

Conference and hotel details

Check-in time: 4:00 p.m. Check-out time: 11:00 a.m.

The Ritz-Carlton Key Biscayne, Miami 455 Grand Bay Drive Key Biscayne, FL 33149

For further information about the hotel, please visit its website, http://www.ritzcarlton.com/en/hotels/miami/key-biscayne/.

Please do not register for your hotel stay through the hotel website.

EY has reserved rooms at The Ritz-Carlton Key Biscayne, Miami for our conference attendees at a negotiated rate of $269.00* per night for single/double occupancy, including taxes.

Should you have problems booking your accommodation through our registration site, please contact Maureen Wallace at [email protected].*A portion of the room rate is added to offset conference costs.

Receptions

The conference begins with an outdoor, casual, welcome dinner reception on Sunday evening. You’ll have the opportunity to pick up your conference materials and mingle with other conference participants and guests.

Many people call Miami a tropical paradise, known for its beautiful beaches, thriving nightlife and culture. With this spirit, join us Monday night as we host Havana Nights, an elegant evening reminiscent of vintage Havana charm on the hotel’s Grand Lawn. Let your senses get the best of you as you taste the delicious Latin cuisine, watch the craftsmanship of traditional cigar rolling and move to the beat of The Mojito Band with new friends and old.

There will be plenty to do for kids and adults alike: participate in some friendly competition with LED lawn games, snap photos with some exotic visitors, create vintage postcards and enjoy a movie under the stars.

One thing is for sure — this sizzlin party will be an evening to remember. You won’t want to miss it!

Miami attractions

On Tuesday afternoon, you’ll be free to enjoy and explore the resort and South Florida as you please. Miami offers a wide variety of activities from land to sea, with beautiful museums, Art Deco tours, excellent shopping and unlimited water sports. Looking to just relax? The resort has several beautiful nooks to enjoy a good book or check in on some emails.

There are several tourist attractions within a 30-minute drive of the resort. If you are looking to experience some “up-close” marine life, the Miami Seaquarium offers a variety of animal performances and the chance to swim with the dolphins just minutes away from the resort. If fashion is your passion, head over to the Village of Merrick Park for designer and name-brand shopping. Bayside Marketplace, located on Biscayne Bay, has several shops and restaurants to choose from, as well as boat tours from the marina located inside the marketplace. South Beach and the Art Deco district are only 25 minutes from the hotel, offering a little bit of everything for the whole family!

Visit the concierge desk or call them ahead at 305-365-4500 ext. 4135 to coordinate your activities. One thing is for sure — no matter what you choose to do, a good time is guaranteed for all!

http://www.ritzcarlton.com/en/hotels/miami/key-biscayne/

http://www.ritzcarlton.com/en/hotels/miami/key-biscayne/


Conference session schedule

Sunday, 4 December, 20165:00 p.m. Registration

6:30 p.m. Welcome reception

Monday, 5 December, 20167:30 a.m. Breakfast and registration

8:30 a.m. Welcome and opening remarks

9:00 a.m. General session: A year like no other — a view from Washington

10:15 a.m. Break/move

10:45 a.m. Breakout session #1

12:00 p.m. Lunch

1:00 p.m. Breakout session #2

2:15 p.m. Break/move


3:45 p.m. Break/move


5:15 p.m. Conclusion

6:30 p.m. Monday evening event — Havana Nights

Tuesday, 6 December, 20168:00 a.m. Breakfast



10:30 a.m. Roundtables

12:30 p.m. Boxed lunch

Wednesday, 7 December, 20167:00 a.m. Breakfast





11:00 a.m. General session: Digital disruption: the future of health and the tax implications of a digital strategy

12:30 p.m. Closing remarks and prize drawings


Breakout session checklistTE — Tax-exempt provider focus FP — For-profit provider focus LS — Life sciences focus

Monday, December 5

Breakout session #1 — 10:45 a.m. — 12:00 p.m.

TE o A new generation of risk arrangements: tax implications

TE o International and offshore captive issues for exempt organizations

TE o Enhancing and integrating technology throughout the tax life cycle

FP o 2016 state tax developments and policy trends impacting health care providers

LS o Year-end tax accounting update

Breakout session #2 — 1:00 p.m. — 2:15 p.m.

TE o Section 457(f) proposed regulations were issued: how do the regulations affect employees’ nonqualified deferred compensation and what is the impact on the Form 990 reporting?

TE o Unclaimed property: fundamentals, reporting responsibility and the changing environment

TE/FP o Leading and managing in the midst of stress

LS o Cross-border financing and impact of Section 385

LS o The ebbs and flows of US and foreign consumption/transaction taxes


TE o The Affordable Care Act: from transition relief to accountability

TE o Indirect tax for exempt organizations

FP o Year-end accounting for income tax update and hot topics

LS o 2016 state income tax developments and policy trends impacting life sciences companies

LS o Challenges in the globally transparent environment


TE o 501(r): Compliance and implementation challenges, Schedule H reporting and IRS examinations

TE o Remuneration for personal services: what’s new in information reporting and withholding?

TE o Mergers, acquisitions and joint ventures — tax issues and trends

FP o The new LB&I division and examination process: what changes can we expect?

LS o Tax leadership hot topics

Tuesday, December 6

Breakout session #5 — 9:00 a.m. — 10:15 a.m.

TE o Tax compliance workshop: what is your tax return preparation process?

TE/FP o The tax function from a different perspective (NEW: Tax department metrics, leading practices and C-suite expectations)

LS o Business process transformations/BEPS: BEPS and its impact on supply chain and intangible property

Roundtables — 10:30 a.m. — 12:30 p.m.

TE o Tax-exempt provider roundtable: Northeast Region

TE o Tax-exempt provider roundtable: Southwest Region

TE o Tax-exempt provider roundtable: Southeast Region

TE o Tax-exempt provider roundtable: West Region

TE o Tax-exempt provider roundtable: Central Region

FP o For-profit provider roundtable

LS o Life sciences roundtable: small cap

LS o Life sciences roundtable: large cap

Wednesday, December 7


TE o Confronting exemption erosion — how are you protecting the foundations of your tax-exempt status?

TE o ASC 740 update: accounting for income taxes for exempt organizations

FP o Partnerships: recent tax developments and trends

LS o The role of technology in today’s tax department

LS o Cash tax savings: recent developments and opportunities for life sciences companies


TE o Tax credit and incentive opportunities

TE o Public charity status and supporting organizations: tips, tricks and traps

FP o Current tax topics related to compensation and benefits

LS o Managing global tax controversy in environment of heightened focus and enforcement


EY attendees

Kara Adams, Executive Director

Abdullatif Ajani, Senior Manager

Yele Aluko, Executive Director

Anthony Arcidiacono, Senior Manager

Christopher Baier, Associate

Carolyn Bailey, Partner

Charlie Baker, Associate Director

John Basseer, Partner/Principal

Diane Bean, Senior Manager

Lisa Blanchard, Partner/Principal

Perry Blandford, Partner/Principal

Christopher Boggs, Senior Manager

Howard Brooks, Partner/Principal

Jano Bustos, Partner

Britt Byrom, Partner/Principal

Alastair Campbell, Senior Manager

John Cantalupo, Partner

Frank Caratzola, Partner/Principal

Rebecca Carey, Partner/Principal

Angela Chalberg Pool, Partner/Principal

Joseph Christofanelli, Senior Manager

Sarah Churton, Executive Director

Matthew Cioffari, Senior Manager

Steve Clarke, Executive Director

Alexa Claybon, Partner

Leland Cleland, Partner

Ed Cohen, Senior Manager

Mitchell Cohen, Partner/Principal

Beth Colle, Partner

Dan Corsaro, Partner/Principal

Michael Coumides, Executive Director

Brendan Cox, Partner/Principal

Catherine Creech, Partner/Principal

Beth Crowell, Partner/Principal

Steven Demers, Partner/Principal

Ray Depole, Partner/Principal

Joseph Dequattro, Executive Director

Scott Donaldson, Partner/Principal

Jack Donovan, Partner/Principal

Michael Dreis, Executive Director

Whitney Drew, Executive Director

Brad Duncan, Partner/Principal

Keith Eisenstein, Partner/Principal

Alan Ellenby, Executive Director

Steven Ezell, Senior Manager

Andre Fiedler,

Denise Figueiredo, Marketing Manager

Christopher Finnerty, Partner/Principal

Thomas Finnerty, Senior Manager

Channing Flynn, Partner/Principal

Richard Fonte, Asia Pacific Life Sciences Tax Leader

Travis Fox, Partner

Kenneth Garner, Executive Director

Gary Gasper, Partner/Principal, Washington Council

Jeff Gibbs, Partner/Principal

Jason Giompoletti, Senior Manager

Varun Giri, Senior Manager, Transfer Pricing

Carl Grande, Partner/Principal

Kristen Gray, Senior Manager

David Grech, Partner/Principal

Peter Greene, Executive Director

Brenda Griesemer, Senior Manager

Thomas Griffith, Partner/Principal

Gerrit Groen, Partner/Principal

Jay Hancock, Executive Director

Rob Hanson, Partner/Principal

Kyle Harkrader, Senior Manager

Kevin Heath, Senior Manager

Dane Heilner, Senior Manager

Debi Heiskala, Partner/Principal

Joyce Hellums, Executive Director

Terrence Hendricks, Partner/Principal

Andrew Herman, Senior Manager

Karen Holden, Principal

Debbie Hooten, Associate Director

Gary Horowitz, Executive Director

Barbara Hunt, Tax Senior Manager

Tadd Ingles, Partner/Principal

Chris Jackson,

Cory Johnson, Tax Senior Manager

Jason Johnson, Executive Director

Rodney Johnson, Senior Associate

Tricia Johnson, Executive Director

Brett Jorstad, Partner/Principal

Tatsuhide Kanenari, Partner

James Keim, Partner

Christopher Kelley, Partner/Principal

Diana Kennedy, Senior Manager

Tery Kennedy, Executive Director

Laura Kielczewski, Senior Manager

Candice King, Partner/Principal

Minde King, Partner/Principal

Thomas Knoeller, Partner/Principal

Nobuhiko Kosaka, Senior Manager

Dennis Kriek, Partner/Principal

Linda Kroening, Executive Director

Katherine Kurtzman, Executive Director

Richard Kurtzman, Manager — Indirect Tax


Robert Lammey, Partner/Principal

Hadley Leach, Partner/Principal

Raymond Lee, Senior Manager

Daniel Lipton, Senior Manager

Aurianne Lopatka, Senior Manager

Justin Lowe, Senior Manager

Dominic Mackey, Senior Manager

Carl Mackleit, Partner/Principal

Olga Manziy, Executive Director

Brian Marshall, Partner/Principal

Janice Martin, Senior Manager

Eric Matuszak, Partner/Principal

Shelley Mayer,

Marcellin Mbwa-Mboma, Partner/Principal

Kendra Mcdermand, Partner/Principal

Wade Mcgregor, Partner/Principal

Heather Meade, Partner/Principal, Washington Council

Aidan Meagher, Partner/Principal

Petr Medvedev, International Director 4 Z

Neelu Mehrotra, Executive Director

Anesh Mehta, Executive Director

Raymond Melone, Partner

Kerri Meredith, Director, Markets & Business Development

Mark Mesler, Partner/Principal

Juliette Meunier, Partner/Principal

Mike Michael, Partner

David Miller, Principal

Jocelyne Miller, Executive Director

Megan Millin, Manager

Tony Montelisciani, Executive Director

Sue Morris, Executive Director

Helen Morrison, Partner/Principal

Shoichi Murai, Senior Manager

Frank Ng, Executive Director

Rod Nystul, Executive Director

John Pearce, Partner/Principal

Dan Penrith, Senior Manager

David Petrocchi, Partner

Paul Phillips, Partner/Principal

Neil Piekny, Partner/Principal

Ben Pitchkites, Senior Manager

Kathy Pitts, Executive Director

Michele Raber, Executive Director

Matt Redenius, Senior Manager

Erik Reynolds, Senior Manager

Jennifer Rhoderick, Executive Director

Jennifer Richter, Senior Manager

Ashley Rifkin, Manager

Tim Rinehart, Senior Manager

Paige Riordon, Senior Manager

Kurt Roderich, Partner

Mark Rountree, Partner/Principal

Steve Rutti, Senior Manager

Shelby Saad-Callahan, Partner/Principal

Kendall Schnurpel, Executive Director

Siv Schultz, Partner/Principal

Joan Schumaker, Partner/Principal

Jean Schuster, Executive Director

Samit Shah, Executive Director

Travis Shears, Senior Manager

Christopher Shetzline, Senior Manager

Matt Shetzline, Senior Manager

Toshikazu Shintani, Partner

Sid Silhan, Partner/Principal

Kelley Simon, Senior Manager

Travis Smith, Senior Manager

Debbie Spyker, Executive Director

Mitch Stauffer, Partner/Principal

Jim Steen, Partner/Principal

Mark Stefan, Partner/Principal

Heather Sundram, Senior Manager

Saul Tilmann, Senior Manager

Kristy Tinsley, Partner/Principal

Andrea Varga, Senior Manager

Michael Vecchioni, Executive Director

Bob Vuillemot, Partner/Principal

Rachael Walker, Senior Manager

Maureen Wallace, Associate Director

Michael Wasser, Senior Manager

Lucille White, Partner/Principal

Steven Wlodychak, Partner/Principal

Jacob Zehnder, Senior Manager

Jason Zenk, Executive Director

Jim Ziesche, Senior Manager

EY attendees


Client attendees

Joe CoughlinTax CounselAbbVie

John StarlingVP TaxAcadia Healthare, Inc.

Lynn AddiscottSr Tax OfficerAdventist Health System Sunbelt Healthcare

Beverly MorganTax DirectorAdventist Health System Sunbelt Healthcare

Mike SaundersTax Resource OfficerAdventist Health System Sunbelt Healthcare

Harlene IssaSr Analyst — Tax and Financial ReportingAdventist Health System/West

Gary ChedekelSr. Director of Tax & TreasuryAegerion Pharmaceuticals, Inc.

Christopher FinglissTax DirectorAegerion Pharmaceuticals, Inc.

Deborah AsinasDir. of Corporate TaxAlkermes, Inc

Robert FiladoroSenior DirectorAlnylam Pharmaceuticals, Inc.

Gary KarlowiczAccounting ManagerAmerican Bar Endowment

Melissa HaskinVice President, Tax Planning & ResearchAmerisourceBergen

Daniel HirstVice President of TaxAmerisourceBergen Corporation

Larry ShapiroVP of TaxAmneal Pharmaceuticals LLC

Dave CourtneyVP TaxArdent Health Services

Jennifer LynchManager, Exempt ComplianceAscension Health

Mark CaplanSr.Tax AnalystAstellas

Beth WalshState Tax ManagerAstellas US LLC

Jeff HeemstraDirector Tax ComplianceAthene Holding LTD

Kenneth ButkowskiTax ManagerAtlantic Health System

Angela McDonaldTax ManagerBaptist Healthcare System, Inc

Jay DasVarmaManager, TaxBayCare Health System

Kristy SchmidtManager, Income TaxBayer Corporation

James WestermanExecutive Director of Finance & AdminBaylor College of Medicine

Ray BunyardVP Finance Tax ServicesBaylor Scott & White Health

Lori NortonTax DirectorBaylor Scott & White Health

Nancy RapisardaManager, Tax ComplianceBaystate Medical Center Inc

Jeffrey CostelloVice President & Chief Financial OfficerBeacon Health System

Carolyn NemesCorporate ControllerBeacon Health System

Adriana PolcaroDirector of FinanceBioventus, LLC

Kenneth LahmanTax ManagerBJC HealthCare

Theresa (Tracy) MahlerTax DirectorBJC HealthCare

Donna AaronManagerBJC Healthcare (Inc)

Caroline FilippiAccounting Manager, TaxBlood Systems Inc.

Lori FieldDirector, Financial Internal AuditBlood Systems, Inc.

Marla BoisdeauTax Manager/FinanceCedars-Sinai Medical Center

norman gordonSr. Tax AccountantCedars-Sinai Medical Center (Inc)

Millie SunSr Tax AccountantCedars-Sinai Medical Center (Inc)

Derrick KirkwoodChange Healthcare

Amy HartleroadDirector of TaxChange Healthcare, Inc.

LiXin OlsenSenior Director of International TaxCharles River Laboratories, Inc

Cynthia MartinezDirector — Accounting and ReportingChildren’s Hospital Colorado

Deanna StegallSenior AccountantChildren’s Hospital Colorado

Christopher CagnassolaControllerChristian Health Care Center

Kevin StaggExecutive Vice President/CFOChristian Health Care Center Inc


Allison RobertsonSenior Director, TaxEmergent Biosolutions Inc.

Ben JohnsonVice President of TaxEnvision Healthcare Corporation

Helen BoudreauCFOForma Therapeutics

Kylie ReynoldsControllerForma Therapeutics

Liu XiaoliSr. Director, FP&AForma Therapeutics Inc

Dorothy RizzoDirector Federal Tax Research and AnalysisFresenius National Medical Care Holdings

Greg MelgaresAssociate General CounselFroedtert Health

Tina WestoverSenior Tax AccountantGeisinger System Services

Joanne SiuHead of TaxGilead Sciences, Inc

Bonnie Altman IrvineTax ManagerH Lee Moffitt Cancer Ctr

Beth HurdTax StaffH Lee Moffitt Cancer Ctr

Diane IngenitoDirector of TaxHackensack Meridian Health

Joseph McGuireVP and Chief Financial OfficerHamilton Health Care System Inc

Dan JensenAVP, Federal Tax Research & ConsumtinHCA

Wayne MurphyTax DirectorHCA-The Healthcare Co

Roxanne BianchiTax Accountant LeadChristus Health

Steven HurstInternational Tax DirectorChristus Health

Fernando Moreno-SalazarVP International FinanceChristus Health

Reed SeabrightDirector of TaxChristus Health

Derick SingletonTax Account LeadChristus Health

Mary Ann ShacklettSVP Finance & CFOCommunity Foundation Of Northwest Indian

Scott ChanceSr. Director, Corporate TaxCommunity Health Systems

Jay DreimanSr. Director, Tax ReportingCommunity Health Systems

Craig PickardVice President, Corporate TaxationCommunity Health Systems Inc

Martha VitalariAccounting ManagerCottage Health

Lisa LaytonControllerCPMP/Stony Brook Medicine

Sally SevierTax ManagerDana-Farber Cancer Institute, Inc.

Maria MendozaManager — Corp TaxDignity Health

Amy ChambersSr. Dir. International TaxEli Lilly

Damon KellarInternational Tax DirectorEli Lilly

Gurpal AtwalHead of TaxHikma Pharmaceuticals PLC

Steve DonnellySenior Tax ManagerHIKMA PHARMACEUTICALS PLC

Howard LevensonOwnerHoward Levenson

Neil WilburnSenior Tax AccountantIASIS Healthcare

Trevor AckermanSenior Director, TaxImpax Laboratories, Inc.

Bridget CallAccountant IIIntermountain Health Care Inc

Shannon DeForestTax ManagerIntermountain Healthcare

kenji takagiParnerJapan

Dimitri AgranatTax AccountantJohns Hopkins Health System

Cathy HackettTax AccountantJohns Hopkins Health System

Bonnie HatamiSenior Tax Accountant IIJohns Hopkins Health System

Corinne StrattonTax ManagerJohns Hopkins Health System

Pedro CespedesSr Regional Tax Director Latin AmericaJohnson & Johnson

Jay FischbeinVP Tax Planning, PharmJohnson & Johnson

Chizomam ObanuTax ManagerJohnson & Johnson

Client attendees


Beth SorensenTax ManagerMayo Clinic

Brian StoffelTax AnalystMayo Clinic

Paul SmithSVP, Global TaxesMcKesson

Rita McLeanVP, Tax PlanningMcKesson Corporation USA

Lisa PecoraDirector of TaxMednax

Adam BournsTax DirectorMemorial Hermann Health System

Cindy DeMoyaVP-FinanceMemorial Hermann Health System

Margaret GraingerTax AnalystMemorial Sloan-Kettering Cancer Center

Nick MaffetoneManager, Taxation and Special ProjectsMemorial Sloan-Kettering Cancer Center

Matthew WarshawAssociate Director Financial Tax AccountinMemorial Sloan-Kettering Cancer Center

Bob McGovernVP Corporate TaxMerck

Jill McCartVice President — Accounting and ReportingMercy

Gary MitroTax ManagerMercy Health

Frank SchimmelTax AnalystMidwestern University

Vickie ReedExecutive Director and ControllerMirati Therapeutics, Inc.

Allen StulicTax ManagerJohnson & Johnson

Ying TanTax ManagerKaiser Permanenete

Michael WaltonVP TaxKaiser Permanente

Cindy HeemstraWW Senior Tax ManagerKemin Industries, Inc.

Diane TsengSenior Director of TaxKite Pharma, Inc

Sharon ShulmanIsrael Regional Tax LeaderKost, Forer, Gabbay & Kasierer

Emily HubertAccounting ManagerLHC Group

Joni BabineauxControllerLHC Group, Inc.

Richard SwankerSVP TaxLife Care Centers of America, Inc

Christopher MonteVice President, TaxLifePoint Health, Inc.

Brandon MarkTax DirectorLivaNova PLC

Kelly TufflySenior Tax ManagerLivaNova Plc

Marvin HaselhorstVice President — TaxMallinckrodt Inc

Kathryn BradshawTax DirectorMayne Pharma Inc.

Lisa DietrichTax AnalystMayo Clinic

Mary CluloAssistant TreasurerMunson Healthcare

Christina McManusAccounting ManagerNationwide Children’s Hospital

Ashley PiattCorporate Senior AccountantNationwide Children’s Hospital

Anna TroiaCorporate Director, FinanceNew York Presbyterian Hospital (Inc)

Phillip MoraldoManager, Tax & Regulatory ReportingNorthShore University HealthSystem

Laurence KraemerVice President & Deputy General CounselNorthwell Health

Kenneth R JacobsonTax ManagerNorthwest Community Healthcare

Karen DaughertyVP — Finance & TaxNovant Health, Inc

Joe PoirierCFONuvelution

Edward BerkovitzDirector of Tax Reporting and ComplianceNYU Langone Health System

Nicole BruzikSr. Financial AnalystOchsner Health System

John BenoitVP, TaxesParexel

Tricia BrosnanVice President, Global Tax OperationsPfizer Inc.

Simon KnightbridgeVice President, Global Indirect TaxPfizer Inc.

Joe GruberSenior VP, Global TaxPfizer Inc.

Client attendees


Rene’ GillespieVP — TaxSaint Luke’s Health System

Betsy HeggTax ConsultantSaint Luke’s Health System

Van WhiteTax AnalystSaint Luke’s Health System

Jordan MalboeufDirector of TaxSchumacher Clinical Partners

Khanthala SomvilayTax DirectorSeattle Genetics, Inc.

Polly FedericoTax DirectorSentara Health System Inc.

Taunia ReganTax ManagerSentara Health System Inc.

Svai SanfordChief Financial OfficerSFJ Pharmaceuticals, Inc.

Saguit HazanM&A Tax ManagerSheridan Healthcare

Kevin RaslowskyVice President AccountingShionogi, Inc.

Scott HesselinkCorporate Tax ManagerSpectrum Health

Donna WallaceSystem Director — Tax and ComplianceSSM Healthcare (Inc)

Timothy LorinserDirector of TaxSt. Jude Medical, Inc

Robert CummingsSr. Director, Global Tax Accounting & ComplianceStryker Corporation

Lillian KesslerSenior Tax CounselPfizer Inc.

Marie GaffneyCorporate ControllerPiedmont Healthcare, Inc.

Kristen LewisTax DirectorPiedmont Healthcare, Inc.

Bruce BouchardManaging PartnerPleasanton Pharma Ventures

Patrick RayDirector, Capital Reporting and Tax CompliancePremier Health

Cynthia VeverkaSystem Director TaxPresence Health

Michael KurowskiVice President, TaxQuorum Health Resources, Inc

Robert FrutigerVice President, TaxRCCH HealthCare Partners

Robert PepeConsultantRCH

Laura Di GioiaDirector Transfer PricingRegeneron

Dale FanningSenior Director — Tax OperationsRegeneron Pharmaceuticals, Inc.

Mark VolpeExecutive Director, TaxRegeneron Pharmaceuticals, Inc.

Peter FreytagChief Operating Officer/CFORocky Vista University

Deborah HossVP FinanceSaint Francis Health System

Tina McCollamTax and Audit AnalystSaint Francis Health System

Steven MicallefSenior Director, Global Tax Strategy and Transfer PricingStryker Corporation

John AllamVP TaxSunovion Pharmaceuticals

Rebecca RobertsSenior Tax AccountantSurgery Partners

Christian HofstadterCounselSutter Health

Lara SimmonsSenior Tax AnalystSutter Health

Ken YoungTax ManagerSutter Health

Ariel LewkowiczVice President, Tax OperationsSVP, Global TaxesDoron Herman

Head of Tax and Tax CounselTeva

Cindy WalstonSr. Director Tax ManagementTexas Health Resources

Alisha MikkelsenTax SpecialistTexas Health Resources Inc

Karla FisherSenior AccountantThe Carle Foundation

Frank McHughExecutive DirectorThe University of Chicago Medecine

Debbie BartSr. Tax AnalystTrinity Health

Gayle BridgesSenior Tax AnalystTrinity Health

Beth GdowikTax DirectorTrinity Health

Client attendees


Michael RossiManager, Corporate TaxUPMC Health System (Inc)

Brian McCulloughVP, TaxUS Anesthesia Partners (a WCAS Portfolio Company

Franco DooleySr Director — Tax, Cash and Member ValueVizient

Lisa BedardTax DirectorWaters Corporation

Cuong LeTax ManagerWaters Corporation

Katharine LyverDirector, Tax Strategy/AdministrationUniversal Health Services Inc.Gary Gasbarra

Vice President of FinanceUniversity Of Chicago Hospitals

Richard BaumAVP, Financial Planning and AnalysisUniversity of Miami Health System

Donna BorgeseDirector, Corporate TaxUPMC

Mauro MacioceVP Corporate TaxUPMC Health System (Inc)

Yuging GuoTax ManagerWest Ward Pharmaceuticals

Larry PerlmanSenior Writer AnalystWolters Kluwer CCH

Lisa DeCaprioTax CoordinatorYale-New Haven Health System

Vernette GrayDirector of FinanceYale-New Haven Health System

Latoya EdwardsDirector, State and Local TaxZoetis

Client attendees

EY | Assurance | Tax | Transactions | Advisory

About EYEY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com.

Ernst & Young LLP is a client-serving member firm ofErnst & Young Global Limited operating in the US.

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