Lincoln Terzian Senior Manager-International Corporate Services Lincoln is a Senior Manager in the New York International Corporate Services practice. He has served as KPMG's lead international tax engagement manager for PepsiCo during the past five years. During this time, Lincoln has consulted on various out-bound, in-bound and foreign-to-foreign US tax-related issues, including ownership & development of intangible property, Subpart F, foreign tax credits, foreign currency management, and other US tax-related issues. Additionally, Lincoln has extensive implementation experience on numerous corporate reorganizations, tax advantaged financing strategies and global equity compensation corporate tax planning engagements. Lincoln has also researched and authored various client requested opinion letters discussing and concluding on the specific issue at hand. In addition to PepsiCo, Lincoln has worked with several other significant firm clients on various international tax-related matters, including Computer Associates, Daewoo, General Electric, IBM, Revlon, and Shiseido Cosmetics. Lincoln has been frequently published in the International Tax Journal, as well as other international tax-related publications. Lincoln has an undergraduate degree in Accounting (Cum Laude) from Marist College; a J.D. (Cum Laude) from Seton Hall University School of Law; and a LL.M. from New York University School of Law. He is a Certified Public Accountant in the State of New York and admitted to practice law in New York State and New Jersey. Before attending law school and joining KPMG in 1993, Lincoln was a practicing CPA in another Big Five accounting firm and senior auditor with a fortune 50 US based multinational corporation. Workshop : Current Developments in International Tax Law