Carol M. Finke has over 20 years of experience as Senior Tax Counsel at W.R. Grace & Co., where she has led domestic and international tax planning and litigation efforts involving mergers, acquisitions, joint ventures, and other transactions across many countries. Prior to Grace, she spent 8 years as an attorney in the tax departments of Willkie Farr & Gallagher and Stroock & Stroock & Lavan, advising on corporate, partnership, and international taxation matters. She holds an LL.M. in Taxation from NYU School of Law and a J.D. from Duke University School of Law.

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Carol M. Finke
11045 Hunters View Road
Ellicott City, Maryland 21042
carolmfinke@gmail.com
Employment History
W. R. Grace & Co. June 21, 1999 to Present Senior Tax Counsel
Awards
 Six Grace Premier Awards – People and Teamwork (October 2001, two in October 2002, April 2005
and two in 2006)
 Seven Grace Finance Leadership Awards – 2009 through 2014
Experience
 Domestic and International tax planning in the areas of mergers, acquisitions and divestments.
International experience includes but is not limited to Germany, China, Japan, India, Venezuela, Sweden,
Kuwait, Spain, United Kingdom, United Arab Emirates, Oman and Saudi Arabia.
 Domestic and International Tax Litigation. Cases include issues involving corporate owned life insurance,
employment and withholding taxes, Belgium foreign tax credits, contingent liability transactions,
consolidated return issues relating to the ten year carryback of specified liability losses, R & D credits, state
tax litigation and Chapter 11 proofs of claim.
 Joint Ventures. Formation of US LLCs, some with subsidiaries in Germany, Kuwait and Japan. Formation
of a United Arab Emirates joint venture. Managing a Turkish joint venture.
 Partnership Taxation. Negotiating and drafting all provisions of a partnership agreement including
allocations on income, profit, loss and credits, termination provisions, governance provisions, dispute
resolution provisions, tax matter partner responsibilities, etc. Areas of operation of the partnerships were
manufacturing, mining and services.
 Audit Support. Responded to IRS Information Document Requests in numerous areas including two spin
off transactions, executive compensation, transfer pricing, etc.
 Preparation of motions seeking approval of proposed tax settlements, etc.
 Domestic and International Treasury support work, especially in Asia Pacific and the Middle East.
 Domestic Reinvestment Plans under the 2004 Jobs Creation Act (repatriation of foreign earnings).
 Tax Support for Employee Benefits (Argentina, Latvia and the US).
 Chapter 11 tax planning (preservation of net operating losses and other tax attributes, emergence
planning, analysis of tax treatment of reorganization expenses).
 Qualified Settlement Fund analysis, including insurance settlements.
 Assist in preparation of quarterly and annual SEC filing for public companies.

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Willkie, Farr & Gallagher – March 1981 to May 1989 – Attorney, Tax Dept.
 Experience primarily in corporate taxation (reorganizations, tax planning for mergers &
acquisitions, NOL carryovers, public and private debt & equity offerings)
 Foreign/international tax (Eurodollar offerings, foreign tax credits, tax treaties, withholding taxes,
tax haven jurisdictions).
 Partnership taxation (allocation formulas, tax consequences to investors in real estate limited
partnerships)
 Personal income tax consequences to investors claiming benefits under international tax
treaties
Stroock & Stroock & Lavan – January 1980 to March 1981 – Attorney, Corporate Tax
 General corporate tax practice
 Tax planning for foreign investors
 Private Foundations and Public Charity tax planning
Education
New York University School of Law, New York, New York
LL.M. (in Taxation) – 1985
Duke University School of Law, Durham, North Carolina
J.D. – 1979
Editorial Board, Duke Law Journal, 1977-1978
Project Editor, Duke Law Journal, 1978-1979
Publication: 1978 Duke Law Journal 849
Quarterfinalist: Hardt Cup Moot Court Competition
Duke Law School Scholarship Recipient
State of Delaware Scholarship Recipient
Case Western Reserve University, Cleveland, Ohio
B.A. (magna cum laude) – 1976 Economics, Philosophy & Psychology
Phi Beta Kappa
Economics Department Award – Full tuition scholarship senior year
Philosophy Department Award – Junior & Senior years
Bar Admissions
New York State (1981)
State of Florida (1998)
Court Admissions
Federal District Court for the Southern District of New York (1981)
United States Tax Court (1981)
United State Court of Claims (1981)
United States Court of Appeals for the Second Circuit (1982)
Bar Association Memberships
New York State Bar Association (1981-Present)
Florida State Bar Association (1998-Present) – Tax Section