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1 ATTORNEY BIOGRAPHY Todd A. Lard Partner Washington P: E: Education LL.M. in Taxation, Georgetown University Law Center J.D., Oklahoma City University School of Law B.A.B.A., Accounting, Dallas Baptist University Bar Admissions District of Columbia Oklahoma Background A nationally known state tax lawyer with significant experience and insight into state tax policy, digital economy and communications tax issues, Todd Lard advises Fortune 500 companies on state and local tax. Todd provides clients with strategic tax planning and solutions to state tax controversy matters, and advocates at the state and federal levels regarding state tax policy and legislative issues. Todd returned to Eversheds Sutherland (US) in 2013 after spending five years as Vice President and General Counsel at the Council On State Taxation (COST). His work there included legislative, administrative and judicial advocacy on complex state and local tax issues for multistate corporations, including nexus, jurisdiction, discriminatory taxation and apportionment. He testified before government authorities and filed amicus briefs at the U.S. Supreme Court and state appellate courts advocating fair and nondiscriminatory taxation of multistate corporations. In his previous tenure with the firm, Todd was an integral member of Eversheds Sutherland (US)'s State and Local Tax (SALT) practice. His work focused on state and local tax planning and controversy, and he worked significantly with cable and communications clients on their rapidly evolving products and resulting tax issues. Before joining Eversheds Sutherland (US), Todd served as a Tax Research Manager for Nextel Communications and worked in the Washington National Tax Office of KPMG, where he advised on the tax consequences of various transactions implicating corporation income, sales, use and other taxes. Awards Recipient, Sales Tax Article of the Year by the Institution for Professionals in Taxation (IPT) for co-authoring Streamlining the Guidance Process: Using CRIC to Get Uniform Sales Tax Guidance, published in the July 2014 issue of the IPT Tax Report (2015) Articles State Tax After TCJA: Treatment Of International Income (May 8, 2018) Law360 This Is Not a Joke: Federal Court to Consider Quill and Comity (July 7, 2015) TerraLex Connections

2 PAGE 2 Streamlining the Guidance Process: Using CRIC to Get Uniform Sales Tax Guidance (July 2014) Institution for Professionals in Taxation Tax Report A Pinch of SALT: Demystifying the MTC Joint Audit Program (May 20, 2013) Reprinted with permission from State Tax Notes Presentations National Multistate Tax Symposium (February 8, 2019) Basic Unitary / Filing Requirements (January 21, 2019) National Judicial Update & Discussion of State Tax Issues, Cases and Policy Trends (December 6, 2018) Economics and Tax Policy (September 30-October 3, 2018) 2018 IPT Sales Tax Symposium SUT Symposium (October 3-5, 2018) Institute for Professionals in Taxation (IPT) Mid-Atlantic Regional State Tax Seminar (August 29, 2018) 2018 TEI Region II Tax Forum (June 4-5, 2018) State Tax Reform Roundtables (Summer 2018) Tax Executives Institute (TEI) Telestrategies' Communications Taxation Conference 2018 (May 14-16, 2018) Telestrategies Jurisdiction to Tax (January 23, 2018) COST Pacific Northwest Regional State Tax Seminar (December 7, 2017) Nexus for Sales/Use Tax - Are We Headed for a New Frontier? ( November 7, 2017) Tax Executives Institute (TEI) The Broadband Tax Institute Annual Conference (October 15-18, 2017) Georgetown Law 2017 Advanced State and Local Tax Institute (July 27, July 28, 2017) Georgetown Law COST Mid-Atlantic Regional State Tax Seminar Philadelphia (June 8, 2017)

3 PAGE TEI Region II Tax Forum (June 5-6, 2017) Determining the Corporate Income Tax Base (May 21-24, 2017) COST 2017 Intermediate/Advanced State Income Tax School TeleStrategies' Communications Taxation Conference (May 15-17, 2017) SALT 2017 Outlook Cases, Issues and Policies to Watch (May 11, 2017) TEI Oklahoma City Chapter Federal and State Tax Conference TEI s Audits & Appeals Seminar: Managing State and Local Tax Controversies (May 3, 2017) Tax Executives Institute (TEI) 67th Midyear Conference (March 19-22, 2017) COST Sales Tax Conference and Audit Session (February 26 March 1, 2017) Council On State Taxation (COST) TEI Ohio SALT Day Program (December 12, 2016) Tax Executives Institute (TEI) COST Pacific NW Regional State Tax Seminar (December 6, 2016) The Changing State and Local Tax Landscape Counsel s Perspective (November 9, 2016) TEI New York State and Local Chapter Meeting Broadband Tax Institute (BTI) Annual Conference (October 23, October 26, 2016) State Tax Implications of New (and Pending) Federal Rules (September 27, 2016) North Eastern States Tax Officials Association (NESTOA) Annual Conference 39th Annual Advanced State & Local Tax Institute (August 3, August 6, 2016) Georgetown University Law Center State Taxation of Foreign Income (July 22, 2016) NYU Summer Institute in Taxation Transparency in State Tax Administration (June 1, 2016) DC Bar The State of Debt Under the Proposed Section 385 Regulations (May 5, 2016) Tulsa TEI Chapter State Tax Conference Federal and International Issues Affecting SALT, Both for Inbound and Outbound Taxpayers (March 1, 2016) Advanced Income, Sales/Use and Property Tax Seminar Apportionment Issues (December 17, 2015) Institute on State and Local Taxation

4 PAGE 4 State Tax Topics (November 19, 2015) TEI Baltimore-Washington Chapter Meeting Discussion of State Tax Cases, Issues and Policy Matters to Watch (November 17, 2015) COST Pacific Northwest Regional State Tax Seminar Tax Issues for Non-Tax Lawyers (November 10, 2015) ACC South Carolina Annual Meeting How will the Little Piggy Ever Know Where the Market Is? (October 29, 2015) Paul J. Hartman State & Local Tax Forum Open Internet Order - Tax Impacts and Legal Challenges (September 21, 2015) BTI Annual Conference Federal Legislation and Quill (September 16, 2015) TEI Seattle Chapter State Tax Consequences of International Transactions (July 15, 2015) NYU - Summer Institute in Taxation Discussion on the Three State Tax Cases Recently Decided by the U.S. Supreme Court (June 16, 2015) FTA 2015 Annual Meeting Sales and Use Tax Audit Trends (May 21, 2015) TEI Audits & Appeals Seminar Determining the Corporate Income Tax Base (May 18, 2015) COST Intermediate/Advanced State Income Tax School Sales/Use Tax Opportunities: Value Propositions for the Tax Department (April 21, 2015) TEI Chicago Chapter State Tax Workshop Developments/Making Sense of the Legislation (April 21, 2015) TEI Chicago Chapter State Tax Workshop Cable Tax Policy Meeting (March 30, 2015) Getting Ready for Market Sourcing - How Will it Work? (March 26, 2015) COST Southeast Regional Meeting Developments With Respect to the SSUTA and Federal Remote Seller Collection Legislation (February 25, 2015) COST Sales Tax Conference & Audit Session

5 PAGE 5 State Tax Developments with Mobile Employees and Multistate Contractors (February 17, 2015) TEI Nebraska NYU Institute on State and Local Taxation (December 8, 2014) Shifting Apportionment Landscape: What to Expect in Audit (December 4, 2014) COST Southeast State Tax Seminar COST Southeast State Tax Seminar (December 4, 2014) TEI 69th Annual Conference (November 2-5, 2014) COST 45th Annual Meeting (October 19-22, 2014) Whirlwind Review of New State Tax Laws (June 10, 2014) FTA Annual Conference Determining the Corporate Income Tax Base (May 19, 2014) COST Intermediate/Advanced State Income Tax School How Will the Little Piggy Ever Know Where the "Market" Is? (April 29, 2014) COST Spring Audit Session/Income Tax Conference Cloud Computing - Sales and Use Tax in the Digital Economy (April 23, 2014) Avalara CPAacademy.org Webinar Government Relations for the State Tax Pro - Working with Legislators, Regulators, and Administrators (March 24, 2014) TEI Midyear Conference COST Southwest/West Regional State Tax Seminar (March 18, 2014) New York University 32nd Institute on State and Local Taxation (December 12-13, 2013) 2013 SALT Cases that Promise to Shake up the Landscape (November 7, 2013) California Tax Policy Conference Top 10 Predictions of the Most Important State Tax Litigation and Legislative Issues Over the Next Few Years (October 23-25, 2013) COST 44th Annual Meeting The Presumptive Correctness of Tax Assessments (August 1, 2013) Georgetown Law CLE Advanced State and Local Tax Institute The Legal Realm, Recent Court Cases, Alternative Methods of Apportionment (July 28-31, 2013) SEATA Annual Conference

6 PAGE 6 Telecommunications Tax Controversies the Good, the Bad and the Ugly (May 21-23, 2013) Telestrategies Communications Taxation 2013 State Tax Update (April 25, 2013) Northeast Wisconsin Chapter Meeting Third-Party Enforcement of State Tax Assessments (March 21, 2013) COST Southeast Regional State Tax Seminar Discussion of State Tax Cases, Issues and Policy Matters to Watch in 2013 and Beyond (March 21, 2013) COST Southeast Regional State Tax Seminar Between a Rock and a Hard Place: Third-Party Enforcement Actions (March 19-20, 2013) ABA/IPT Sales Tax Seminar