Michael is a Partner in Ernst & Young's Human Capital practice and is the U.S. leader for the Firm's Global Equity service line. He has more than 24 years of experience and has managed global equity engagements for organizations across all industry lines in over 100 countries. Michael is responsible for managing global equity engagements for some of Ernst & Young's largest clients and provides services in the areas of global equity plan design and implementation, feasibility analysis, tax and legal due diligence, HR risk and cost minimization, global payroll compliance, corporate tax planning, FAS 123R analysis and employee education.

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

Ms. Diamond assists companies in the design and implementation of international employee stock plans. She provides advice to clients on the tax, securities law and exchange control compliance issues that arise when options, restricted stock or purchase rights are granted to employees working abroad. Recent projects include all employee option grants to employees in 35 countries, a tax audit of equity programs in 15 countries and implementation of a employee stock purchase plan in 65 countries. Ms. Diamond has also assisted clients in meeting international compliance obligations relating to the repricing of options and option exchange programs, the creation of data privacy waivers, the grant of stock options to expatriates and the issuance of restricted stock.

Ms. Diamond is a frequent speaker on international equity issues. Recent publications on equity topics include an article for Workspan magazine entitled, “Navigating Stock Options in Europe: Steering Clear of Tax and Legal Pitfalls.”

Ms. Diamond received her J.D. in 1993 from the University of San Francisco School of Law where she received the Dean's Award for highest grade point average in her class and was a Comment’s Editor for USF Law Review. She has an M.A. and B.A. in history from California State University, Sacramento. Ms. Diamond is admitted to practice in California.

Jon F. Doyle advises multinational companies and financial institutions on legal issues related to doing business overseas, among them outsourcing, offshoring, joint venture, and other means of international expansion. In particular, he advises clients as to choice of entity, choice of jurisdiction, and protection of intellectual property and other assets.

Mr. Doyle also advises multinational companies on cross-border equity-based compensation programs. He has particular experience advising businesses on the tax, securities, foreign exchange, labor, data privacy, and e-commerce issues they may encounter in each country where they offer stock option, stock purchase, restricted stock, phantom stock, stock appreciation right, cash bonus, venture capital, and directed share plans to their employees, directors, and consultants.

Mr. Doyle also represents clients on cross-border employment, personal data privacy, and workplace privacy matters. He has advised numerous employers on the nuances of local laws concerning privacy matters and drafting document, personal information, and workplace privacy policies.

Mr. Doyle was recently recognized as one of the top lawyers in the Bay Area by Bay Area Lawyers magazine. He has been a regular speaker for a variety of trade organizations, speaking on topics such as international securities, data privacy, and outsourcing.

Mr. Doyle received his LL.M in Taxation from the University of Florida College of Law, his J.D. from the University of Iowa College of Law, and his B.B.A. in Accounting from the University of Iowa. Prior to receiving his law degree, Mr. Doyle worked as a Certified Public Accountant for Ernst & Young in Chicago.

Aldona Gorman is a Director in PricewaterhouseCoopers' Compensation group in New York. Aldona joined the firm in 1999 and specializes in domestic and international compensation matters; including implementation, tax and regulatory compliance, maintenance, administration and communication.

Aldona has worked with a variety of multinational clients and was also a contributing writer and editor to PricewaterhouseCoopers LLP published monograph FAS 123(R), Share-Based Payment; a multidisciplinary approach.

Aldona is a graduate of the University of Illinois Champaign-Urbana and Northern Illinois University School of Law. She also holds a Masters of Laws in Taxation and Certificate in Employee Benefits Law from Georgetown University Law Center.

Nicholas Greenacre is a partner in the London Employment & Benefits group of the global law firm White & Case and co-leader of the firm's Global Equity Based Compensation practice. Nicholas has had experience in a broad range of employee benefits and pensions matters for clients of all sizes, from technology start-ups to global investment banks.

Nicholas advises clients from various jurisdictions on the establishment and international implementation of equity and cash-based incentive plans. This work involves investigation and analysis of the tax, securities, foreign exchange, employment, data privacy and e-commerce issues clients may encounter in each country where they operate their plans. Nicholas is a director of the Global Equity Organisation.

Jason Jones is a Manager in the Global Equity Services group within Ernst & Young's Human Capital practice. With nine years of experience, he has assisted multinational companies across all industries in managing their international equity plans, covering a diverse array of equity awards in numerous countries. He regularly advises clients on maximizing the benefits of equity compensation plans for both employees and employer, minimizing costs and improving cash flow through the implementation of local corporate tax deductions, complying with local tax and payroll requirements, and increasing employee participation and retention through the design of effective written employee communication materials. Jason received his Bachelor of Science in Accounting/Finance from Northeastern University.

Mike Pewton is the head of GlobalSharePlans. He has worked in International share plans for around 15 years for both large law firms and large accountancy firms and has a great deal of experience in advising on stock option plans, stock purchase plans, restricted stock plans and RSUs. He also has experience of working closely with the regulatory and tax authorities in a number of countries around the world. Two years ago he set up GlobalSharePlans which, working with a team of lawyers in 102 countries around the world, specializes in offering customized information on the regulatory and tax issues affecting companies operating global share plans. GlobalSharePlans has advised a number of multinational companies offering share plans in up to 84 countries. Mike has been a regular speaker at conferences for the last 10 years.

Lou Rorimer is internationally recognized as a leading authority on equity compensation. Trained as a transactional lawyer, Lou's experience extends to all the legal issues that arise in designing, implementing, and operating stock incentive plans for executives and broader groups of employees. He is the author of International Stock Plans, the only comprehensive treatise on how to export employee equity, which is published online by the National Association of Stock Plan Professionals. He also serves on the Executive Committee of the NASPP.

Peter is a Senior Manager in the Global Rewards Practice of Deloitte Tax with over nine years of broad international compensation and benefits experience. His main focus has been assisting multinational companies design, implement, and successfully operate global stock plan programs in multiple jurisdictions. By advising companies on the tax and regulatory issues in each jurisdiction, providing tax efficient alternatives to current plans, and ensuring the successful implementation of equity plans in each jurisdiction, Peter has developed deep knowledge in this area.

With more and more companies increasing their globally mobile workforce, Peter has worked with many multinational corporations to address the always administrative challenge of tracking these employees, and the payroll obligations in multiple jurisdictions. Additionally, Peter has experience supporting clients involved in implementing global recharge arrangements, mergers and acquisitions, spin-off transactions, and local country remediation procedures. By identifying the tax and regulatory compliance issues Peter has helped companies address the risks/exposures related to past non compliance, including working with the local country authorities to address and/or resolve the prior non compliance.

Peter has a B.S. in Finance from St. John's University, New York. He is a member of the National Association of Stock Plan Professionals and the Global Equity Organization, and a regular speaker at both respective regional and annual conferences. Peter is also a Certified Equity Professional.

Craig Tanner is a partner in the Tax, Benefits & Wealth Planning Group of Reed Smith LLP. He is resident in the firm’s San Francisco office, where his practice focuses on equity compensation, employment, and data privacy programs for multinational corporations.

In his compensation practice, Craig works with clients in designing and implementing international equity-based compensation programs, including stock options, stock purchase rights, restricted stock, restricted stock units, phantom stock, and stock appreciation rights, as well as salary and cash bonus programs. He advises clients on the tax, securities, employment, currency exchange, data privacy, and communications issues that they encounter when offering the programs to employees, directors, and consultants throughout the world. Craig also advises clients on cross-border equity compensation issues arising in mergers and acquisitions.

Craig advises companies on all aspects of employment law, including agreements, codes of conduct, benefit entitlements, works councils, lay-offs, and leaves of absence. He also advises companies on the issues they should consider with part-time employees, transferring employees, cross-border employees, contingent workers, and consultants.

In the data privacy area, Craig advises his multinational corporate clients on processing and transferring protected information, complying with local registration requirements, and implementing workplace privacy policies.

Craig earned his JD from the University of San Francisco in 1993, where he was an Articles Editor for the USF Law Review, and his BS from the University of Colorado at Boulder, in 1988. He is a member of National Association of Stock Plan Professionals (NASPP), the Global Equity Organization (GEO), WorldAtWork, and the Bay Area Compensation Association (BACA). Craig has published and presented widely on topics related to global compensation and human resources issues.

Reed Smith LLP is one of the 15 largest law firms in the world, with 23 offices throughout the United States, Europe, Asia and the Middle East. Founded in 1877, the firm represents leading international businesses from Fortune 100 corporations to mid-market and emerging enterprises. For more information, visit www.reedsmith.com.