Lynne M. Froling, JD, MBA, LLM
DIRECTOR, STATE & LOCAL TAX CONSULTING SERVICES

Ms. Froling has 10 years experience in state and local tax and practices primarily in the area of sales and use tax. Her practice also focuses on economic development incentives and income and franchise tax matters. Ms. Froling has significant experience in researching and analyzing complex tax issues, writing technical memoranda, and assisting with various aspects of restructuring projects involving corporate sales and use tax, income and franchise tax, and personal property tax. She also has experience in negotiating with states' departments regarding voluntary disclosure agreements, audit matters, and refund issues.

Ms. Froling has worked for KPMG LLP in the Detroit and Columbus state and local tax offices and in KPMG's Washington National Tax Practice in Washington, D.C. While in Detroit she also worked for the law firm of Dykema Gossett PLLC as well as BDO Seidman, LLP. Most recently Ms. Froling was with the law firm of Vorys, Sater, Seymour and Pease LLP in Columbus. She is a licensed attorney in Michigan and Ohio, and provides a unique perspective to tax planning and transactional analysis by having the ability to identify potential non-tax legal issues. Ms. Froling has spoken on sales and use tax issues for ICLE and Lorman Education Services. She also contributed written materials for Georgetown University Law Center's Advanced State and Local Tax Institute, May 2002 in Washington, D.C., which was published in State Tax Today, "Current Sales and Use Tax Developments," 2002 STT 179-3 (August 5, 2002).

Ms. Froling received her Bachelor of Business Administration in Accountancy (magna cum laude) from Western Michigan University, and her Juris Doctorate and Master of Business Administration from University of Detroit Mercy. She received her Master of Laws in Taxation from Wayne State University. Ms. Froling is a member of the taxation sections of the State Bar of Michigan and Ohio State Bar Association, and the Columbus Bar Association.