The late Kevin M. Keyes was a Managing Director in the Washington National Tax Office of KPMG LLP. Mr. Keyes authored numerous articles on financial products, corporate taxation, alternative minimum tax, and bankruptcy taxation. He served on the Editorial Advisory Board of Derivatives: Tax, Regulation, Finance and was the Corporate Editor for The Journal of Taxation. Mr. Keyes was an Adjunct Professor of Law at Georgetown University Law Center, where he taught Corporate Income Tax. He was also former Chairman of the Financial Instruments and Products Committee of the Tax Section of the D.C. Bar and former Chair of the Financial Transactions Committee of the ABA. Mr. Keyes received his JD from the former Western Reserve University, now Case Western Reserve, where he was a member of the Order of the Coif.