1. David H. Ruttenberg
5 Arboro Drive david.h.ruttenberg@gmail.com
Sharon, MA 02067 (781) 752-5554
EXPERTISE
Seniortax attorney withsubstantial experience providingfederal,state andinternationaltax planning andtax
lawanalysis formultinational corporations bothin-house andasexternal advisor. JDand Tax LLM fromNYU.
 Participatein numerousmergers, acquisition, jointventureand dispositiontransactions. Inthiscontext,
negotiate anddrafttax-relatedprovisionsintransactiondocumentsand create tax-advantaged transaction
structures,e.g.,tax-efficientacquisitionfinancingandrepatriationof dispositionproceeds.
 Research and analyzecomplexissues oftax law. Communicate conclusionsintechnical tax memoranda
and legal opinions regardingtax aspectsof acquisitions,dispositions,restructuringsandfinancings.
 Federal State and International TaxAudit Defense. Negotiate directlywithtax auditors, draftappeal
documentsandoversee requiredtax litigation.
 Familiarwithtax laws of foreignjurisdictions IncludingAustralia,Belgium, Brazil,Canada,China,France,
Germany,India,Indonesia,Italy,Japan, Luxembourg, Mexico,Netherlands,Spain, SwitzerlandandU.K.
EXPERIENCE
CABOTCORPORATION,Boston,MA 12/12 – 2/16
$3.65B with5,000 employees globally. Significantnon-U.S.jurisdictionsinclude Argentina,Belgium, Brazil,
Canada,China,CzechRepublic,Dubai,France,Germany,India,Indonesia,Italy,Japan, Luxembourg, Malaysia,
Mexico, the Netherlands,Norway,Spain,Switzerland,the UKandVenezuela.
Tax Director
Reporteddirectlytothe VP,Taxes,withformal oversightoverone directreportandthree mentees.
 LedTax ControversyandProcedure process withresponsibilityforall tax audits(US federal,state,foreign).
 Managed several domesticandinternational tax planninginitiatives, identifyingandsecuringtax
opportunities forexistingoperationsand structuringthirdpartyacquisitionsanddispositions.
 Primarytax adviserforworldwide SpecialtyFluidssegmentandfor AsiaPacificoperations of all segments.
 Tax DepartmentliaisontoHumanResources department, providingadvice onexecutive compensation,
expatriate activitiesof mobile employees,andotheremploymenttax issues.
 Managed U.S.Researchand Developmenttax creditprocess.
 As seniormemberof Tax Department,providedsignificantassistance tothe tax reportingandcompliance
functions,includinginputregardingthe tax provisionandlegal consequencesof tax filingpositions
(draftingof ASC740 andUTP supportingstatements).
KPMG LLP, Boston,MA 2/11 – 11/12
Senior Manager,M & A andInternational Tax Planning
Providedtax advice tonumerousU.S.andnon-U.S.multinational clientstoenable themtoreduce worldwide
effectivetax ratesandfacilitate cashrepatriationthroughstrategiessuchasdebtpush-down,hybridfinancing
and corporate reorganizations.
 Managed large tax planningprojectsfordomesticandinternational restructurings,re-financings,mergers,
acquisitions,dispositionsandjointventures.
 WorkeddirectlywithKPMG’snational headof U.S.inboundtax planningservices,withsubstantial focus
on withholdingtax planningandanalysisof tax treatyprovisions (e.g.,LimitationonBenefits(LOB)
articles).
 Mentoredandmanagedjuniormembersof BostonM&A andInternational Tax practices.

2. David H. Ruttenberg Page 2
TEXTRON,INC.,Providence,RI 1/98 – 12/10
$11.3B with32,000 employeesglobally. Global networkof businessesincludedBell Helicopter,CessnaAircraft
Company,E-Z-GO,Kautex Automotive,TextronDefense Systems,andTextronFinancial.
Senior AssociateTax Counsel,10/06 – 12/10
Segment Tax Counsel,09/99 – 10/06
Tax Counsel, 01/98 – 08/99
SeniorAssociate Tax Counsel reportingdirectlytoTextron’sVice President,Taxes,asleadtax counsel with
responsibilityforfederal,state andinternational tax planningforseveral leadingbusinessunits.These
included:TextronFinancial Corporation,CessnaAircraft,TextronDefense SystemsandKautex Automotive (a
worldwide manufacturerof plasticfuelfansandadvancedwipersystemsbasedinGermany).
 Developedplanninginitiativeswithbusinessunitmanagementtominimize directandindirecttaxes,as
well asASC740 and relatedtax accountingcompliance matters,suchasverificationof deferredtaxesand
determinationof requiredvaluationadjustments.
 Developed tax efficientstructuringof acquisitions,dispositionsandjointventuresforactive Mergers&
Acquisitionsdepartment,actingasleadtax counsel ondozensof domesticandinternational transactions,
includinga$1 billiondispositionof worldwideFluid&Powerdivisionin2008, andseveral large
acquisitionswithsubstantialpre-acquisitionrestructuringandpost-acquisitionintegrationissues.
 Negotiateddirectlywithfederal,state and foreigntax auditorstominimize challengestoTextron’stax-
planningstrategiesforexistingoperationsandM&A transactions.
 Principal liaisontooutside counselinlitigationwithIRSinRI DistrictCourt(2007) and the U.S. FirstCircuit
Court of Appeals(2009) indefense againstasummonsfortax accrual work papers. Assistedoutside
counsel withpetitionforcertiorari review bythe U.S.Supreme Court.
 Lead tax advisertoseniormanagementandHumanResources ontax aspectsof executive compensation.
 AdvisedTextronFinancial Corp,and Textrontreasurydepartmentonthe tax aspectsof financial products,
structuredfinance transactions,andpublicandprivate debtofferings.
GADSBY & HANNAH LLP (now McCarter & English), Boston, MA 08/96 – 12/97
Senior Associate
SeniorTax Associate forall general tax-relatedwork includingstructuringinternational pointventuresof multi-
national corporation,tax planningforbankruptcyreorganizations,corporate andtax planning,negotiatingand
structuringformergersand acquisitions,advisingclientson executive compensation.
 Draftedprivate letterrulingrequestsincludingone foraspin-off of acorporate subsidiary
 Tax controversyworkincludingfavorablesettlementwithIRSforone taxpayerof approximately$1.5M.
LOURIE & CUTLER, P.C., 11/94 – 08/96
Associate
Tax planningformergersandacquisitionsandnegotiatinganddraftinglimitedpartnershipagreements,LLC
agreements,shareholderredemptionagreementsandshareholder/partnercross-purchase agreements. Other
responsibilitiesincludedestate planningandrepresentingtaxpayersbefore the IRSandthe MA DOR.
FOLEY, HOAG & ELIOT (nowFoleyHoag),Boston,MA 01/92 – 11/94
Associate
Tax planningfordomesticandinternational mergers,acquisitionsandtax-free reorganizationsforlarge
corporate clients.
 Representedclientontrial fornegligencepenaltyinU.S.,Tax Court. Wrote brief andassistedin
negotiationswiththe IRSfor$1millioncharge-off of bankdebtreserves.

3. David H. Ruttenberg Page 3
EDUCATION
L.L.M., Taxation,NewYorkUniversitySchool of Law,New York,NY
Coursework: Studiesinfederal taxationof domesticandforeigncorporations,partnerships,individuals,and
propertytransactions,aswell asestate andgifttaxation,tax procedure andpolicy
J.D., CumLaude,NewYork University School of Law,New York,NY
Honors: Journal of International LawandPolitics, editorialstaff;TeachingAssistantforCivilProcedure IandII
B.A., Magna CumLaude,Universityof Pennsylvania,Philadelphia,PA.
Major, DiplomaticHistory
Honors: Dean’sList
MISCELLANEOUS
Admittedtopractice lawinCommonwealthof Massachusettsandbefore U.S.Tax Court.
CertifiedSixSigmaGreenBelt