Catherine (Cate) A. Battin is the head of McDermott Will & Schulte’s State & Local Tax Practice Group and has practiced at the firm for more than 20 years.

Cate represents clients in all aspects of state and local tax matters, including controversies at the audit, administrative, and judicial levels across several jurisdictions. She advises on national state tax strategies involving a broad range of issues, such as income tax apportionment, sourcing, nexus, transfer pricing, combination and sales tax characterization of products and services, and other local excise tax issues. She has a particular focus on state and local tax controversies and has litigated cases throughout the United States, successfully arguing cases before state appellate and supreme courts.

Cate regularly speaks on state and local tax issues and has presented before organizations such as the Tax Executives Institute, the Council on State Taxation, the Taxpayers’ Federation of Illinois, and The Chicago Tax Club.

Prior to joining McDermott, Cate worked at a major international accounting and consulting firm, where she focused exclusively on state and local taxes.

Brian H. Jenn focuses his practice on US and international tax matters for US and foreign multinationals and other clients. As former Deputy International Tax Counsel (DITC) for the US Department of Treasury, Brian has extensive experience and insight on the Tax Cuts and Jobs Act (TCJA), having been deeply involved in the process of issuing proposed and final regulations and other guidance implementing the TCJA. Brian also has significant insights on taxation of the digital economy, transfer pricing and US taxation of foreign currencies.

Prior to joining McDermott, Brian spent several years at the US Department of Treasury where he was an attorney advisor, and most recently DITC. While at Treasury, he served as co-chair of the Organisation for Economic Co-operation and Development’s (OECD) Task Force on Digital Economy and as US delegate to the Committee on Fiscal Affairs. In this capacity, Brian led Treasury’s engagement at the OECD on digital tax issues, playing a central role in discussing tax challenges associated with the digitalization of the economy, as well as the development of new international norms for allocating tax rights among countries.

Brian also advises clients with international operations on transfer pricing issues, such as supply chain structuring and intellectual property planning. As US delegate to the OECD’s Working Party 6 throughout the G20-OECD Base Erosion and Profit Shifting (BEPS) project, Brian negotiated major changes to international transfer pricing standards, including changes to the OECD Transfer Pricing Guidelines chapters on intangibles, cost contributions arrangements, risk and recharacterization, and low-value added services.

In addition, Brian was one of the primary drafters of a recently issued detailed set of regulations governing US taxation of transactions involving foreign currencies.

Before joining the Treasury, Brian spent several years in private practice, where he advised clients in various sectors, including technology, pharmaceutical, financial services and consumer products. He handled aspects of international tax planning including foreign tax credits, foreign currency issues, Subpart F, intangible property transfers, transfer pricing and treaty interpretation.

Prior to law school, Brian served as a staff economist to the White House Council of Economic Advisors where he assisted the chairman and members of the council in advising the president on tax policy and other public finance issues. In addition, he served as senior economist to the Joint Economic Committee of Congress where he advised the chair regarding tax policy, including issues related to the economic implications of potential international tax reforms.

Jonathan D. Lockhart focuses his practice primarily on international tax planning and controversies. Jonathan helps clients structure international acquisitions and reorganizations in a tax-efficient manner, as well as with foreign earnings repatriation, foreign tax credit planning and intellectual property migration.

While in law school, Jonathan served as an assistant editor for the William Mitchell Law Review and was a National Tax Moot Court participant. He also served as an extern for the Internal Revenue Service (IRS) Office of the Chief Counsel in Saint Paul, Minnesota.

John T. Lutz advises clients on the tax aspects of investment funds, structured finance, derivatives and structured products. He also counsels clients on matters related to insurance products, investment tax credits, conventional US and cross-border securities offerings, and corporate mergers and acquisitions. John represents a number of tax-exempt organizations in connection with their investment activities and incentive compensation arrangements.

John handles all aspects of tax-advantaged financings and investments for financial institutions, investment fund managers, high net worth individuals, and investors. He represents banks and investment managers in connection with asset backed securities including collateralized loan obligations, structured notes, and repackagings.

John is a recognized leader in the tax aspects of municipal derivatives and tax-exempt bond securitizations. He provides tax advice to derivative products dealers in the domestic and cross-border contexts, advising on US and international tax issues related to insurance products, equity swaps, repurchase agreements, structured notes, and offshore structured finance vehicles.

Jeffrey (Jeff) Maydew has more than 30 years’ experience representing multinational organizations in US and international tax matters. He focuses his practice on business taxation, particularly domestic and international tax planning for mergers, acquisitions, spin-offs and other major corporate transactions. He also handles private ruling requests as well as audit and tax controversy matters. Jeff advises clients in the aerospace, automotive, consumer products, defense, e-commerce, and pharmaceuticals industries.

Jeff is a frequent author and speaker on international tax topics for the Tax Executives Institute, American Bar Association and the International Fiscal Association. Jeff has also served as an adjunct professor in international taxation at Georgetown and the Northwestern University Law Center.

• Advises US and non-US multinationals on corporate and international tax matters
• Guides clients through acquisitions, dispositions, post-acquisition integrations, and internal cross-border restructurings
• Advises on intangible holding companies, financing structures, supply chain planning, foreign tax credits, and cash repatriation strategies

David G. Noren focuses his practice on international tax planning for multinational companies. David advises clients on a wide range of “outbound” and “inbound” issues, with a particular focus on the subpart F anti-deferral rules, the application of bilateral income tax treaties, and the treatment of cross-border flows of services and intellectual property rights under transfer pricing and other rules.

Prior to joining the Firm, David served as legislation counsel to the Joint Committee on Taxation in the US Congress where he advised the House Ways & Means Committee, the Senate Finance Committee and other members of Congress on proposed international tax legislation. He played a major role in the development of several international tax bills, including those culminating in the American Jobs Creation Act of 2004.

David also advised the Senate Foreign Relations Committee on the review and ratification of several tax treaties and protocols, carried out the international tax aspects of special investigations and studies requested by members of Congress, and assisted in the Joint Committee staff’s review of large tax refunds in the international area. Prior to working in Congress, David taught in the tax program at the New York University School of Law.

David has testified in congressional hearings on international tax issues and is a frequent writer and speaker on such topics. While in law school, David was an editor of the Harvard Law Review.

Advises clients on federal tax controversy matters and tax litigation across the technology, healthcare, and pharmaceutical sectors

Represents high-net-worth individuals and complex partnerships

Handles all stages of federal tax controversies, including audits, administrative appeals, alternative dispute resolution, and litigation

Counsels clients on domestic and international tax issues, including transfer pricing, research credits, Subpart F, and foreign tax credits

Advises US and non-US multinationals on corporate and international tax matters

Counsels on domestic and cross-border acquisitions, dispositions, restructurings, and liquidations

Guides publicly traded and privately held companies on spin-offs Represents clients in obtaining private letter rulings and other IRS guidance