L.G. “CHIP” HARTER Chip Harter is a principal in the PricewaterhouseCoopers LLP Washington National Tax Practice. His practice focuses on advising multinational corporations and financial institutions on international tax planning and on tax issues arising with respect to financing transactions and financial instruments. As a senior technical review partner within PwC's national tax office, he participates in the review of the tax provisions of many financial institutions and multinational corporations. Mr. Harter joined PricewaterhouseCoopers in 1999 after having practiced tax law with Baker & McKenzie for 18 years. From 1989 through 1994, he was an Adjunct Professor of Taxation in the Graduate Tax Program of IIT Chicago-Kent College of Law. Mr. Harter is a past Chair of the Financial Transactions Committee of the American Bar Association Section of Taxation. His recent publications include: "The Devil is in the Details: Problems, Solutions and Policy Recommendations with Respect to Currency Translation, Transactions and Hedging," Vol. 89, No. 3 Taxes, p. 199 (March 2011) (with John D. McDonald, Ira G. Kawaller, and Jeffry P. Maydew); "Inherently Hedgeable: Hedging Foreign Currency Exposures Arising From Branch Operations of a CFC," Vol. 37, No. 5 International Tax Journal, p. 11 (Sept. - Oct. 2011) (with Rebecca Lee and David Shapiro); and "Hedges of Foreign Currency Risk Associated with Debt Instruments Held as Capital Assets," Vol. 36, No. 6 International Tax Journal