Sarah McGahan Senior Manager Professional and Industry Experience SARAH MCGAHAN Senior Manager KPMG LLP 2001 M Street, NW Washington, DC 20036 Tel 713-319-2968 Fax 202-330-5917 Cell 713-449-9748 smcgahan@kpmg.com Function and Specialization State and Local Tax Income & Franchise Tax Education, Licenses & Certifications • • • JD, Seattle University School of Law, LLM, Taxation from University of Florida Virginia State Bar Association Ms. McGahan is a member of the firm's Washington National Tax Practice, State and Local Tax (SALT) Group. She is primarily responsible for following state and local judicial and legislative developments to keep clients and KPMG professionals informed of important state tax developments through TWIST (This Week In State Tax), TWIST Q (A Quarterly Roundup of This Week In State Tax) and SALT Alerts, as well as other publications. In her role, Ms. McGahan provides substantial guidance and counsel to clients in connection with proposed and recently enacted tax legislation. In addition, Ms. McGahan assists clients with multi-state issues involving corporate income/franchise taxes and sales and use taxes. Ms. McGahan has written numerous articles on state tax topics that have appeared in state tax publications and journals, including: The Unitary Group’s Identity Crisis: Is There Really an “I” in Unitary?, The Tax Lawyer, State and Local Tax Symposium Edition (forthcoming) (with K. Reeder & J. Sedon) and If The World is Flat- Does the Foreign Commerce Clause Need a Better Compass?, The Tax Lawyer, State and Local Tax Symposium Edition (Spring 2009) (with T. Gillis). In addition, she has spoken extensively throughout the country on state and local tax matters. Prior to joining KPMG in 2005, Ms. McGahan was a tax policy analyst at the Virginia Department of Taxation. © 2009 KPMG LLP, a U.S. limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in the U.S.A.