About the Author

Glenn R. Carrington is the National Tax Director for Client Services at Ernst & Young LLP, where he serves on the US Executive Board. Glenn primarily focuses on serving clients in the areas of corporate, tax accounting, and financial transactions. Additionally he spends time developing and implementing strategy for the E&Y tax practice with an emphasis on key accounts for the firm. He has a strong background in high-profile issues such as capitalization, intangibles, bankruptcies, corporation reorganizations, contingent liabilities and environmental remediation. He reports directly to the Americas Vice Chair, Mark Weinberger. Glenn has had an illustrious career for over 20 years, both in private practice and the government. Over half of his career has been spent as a partner with major accounting firms. He was with Arthur Andersen for eight years where he served as Managing Director of their Office of Federal Tax Services ( OFTS ) and head of OFTS Domestic Tax Practice Group. He served at the IRS as Assistant Chief Counsel (Income Tax & Accounting) from July 1990 to April 1994; as a Branch Chief in the Office of the Assistant Chief Counsel (Corporate) from October 1988 to July 1990; and as Counsel to the Director of Corporation Tax Division from December 1987 to October 1988. Prior to joining the IRS, Glenn was in private practice at Caplin & Drysdale, Chartered. He began his legal career in 1980 as an Attorney-Advisor in the Treasury Department s Honors Program, where he rotated through the Tax Legislative Counsel s Office and the Office of International Affairs at Treasury, as well as the former Interpretative Division in the Office of Chief Counsel at the IRS. Glenn is a member of the ABA Taxation Section. He has also served as Chair of the ABA s Government Relations Committee, as well as an adjunct professor in the Graduate Tax Program at Georgetown University Law Center. Glenn earned his law degree from the University of Virginia School of Law in 1980. He is a frequent speaker at the Practicing Law Institute, the UCLA Tax Institute (formerly the Miami Tax Institute), and other conferences. Glenn is listed in the Corporate Tax section of the International Who s Who of Business Lawyers.