MARK S. KLEIN Partner, Chairman of the Firm

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1 Partner, Chairman of the Firm Mark, Chairman of the Firm, concentrates in New York State and New York City tax matters. He has more than 35 years of experience with federal, multistate, state and local taxation -- and may be best known for his public speaking on tax topics. Mark splits his time between the Firm's New York City and Buffalo offices. He has represented numerous Fortune 500 companies in connection with corporate, withholding and sales tax audits as well as dozens of individuals who appear on the Forbes 500 list of wealthiest individuals in the United States in connection with New York income tax inquiries. Mark taught courses on state taxation and tax practice and procedure for the University at Buffalo School of Management Tax Certificate Program and is a member of The CPA Journal editorial review board. He has written numerous books, articles and treatises on the subject of multistate taxation. He is the general editor of LexisNexis Tax Practice Insights: New York; the editor of New York Tax Highlights; the contributing editor of CCH's Annual Guidebook to New York Taxes; and the coauthor of the ABA Sales & Use Tax Desk Book, CCH's New York Residency and Allocation Audit Handbook; New York Sales and Use Tax Answer Book, the New York State Bar Association's Contesting New York Tax Assessments; RIA's New York Tax Handbook and New York City Tax Handbook. He is also a contributor to numerous professional and industry-focused publications. Honors Listed, Best Lawyers in America (Tax Law, Litigation and Controversy -Tax) 2018 Listed, Upstate New York Super Lawyers, Who's Who in American Law Martindale-Hubbell, highest possible peer review rating in legal ability & ethical standards for twenty years 605 Third Avenue Suite 2300 New York City, NY Buffalo The Guaranty Building 140 Pearl Street Suite 100 Buffalo, NY Palm Beach 440 Royal Palm Way Suite 202 Palm Beach, FL Areas of Practice Accountant Professional Business Tax New York State Residency State & Local Tax Tax Dispute Resolution Tax Investigations & Defense Worker Classification & Employment Tax Admissions New York Florida U.S. Supreme Court Attorney advertising. Prior results do not guarantee a similar outcome. Practice restricted to U.S.

2 Experience Hodgson Russ represented major hotel chains in litigation against the New York State Department of Taxation and Finance concerning more than $20 million in refund claims for sales taxes paid on reimbursements related to hotel loyalty and rewards points programs. Education B.S., summa cum laude, State University College at Buffalo J.D., magna cum laude, University at Buffalo School of Law Hodgson Russ served as tax counsel in a New York litigation involving a software and information services provider. The scope of litigation included questions about New York's ability to tax cloud-computing transactions as well as bundling of taxable and non-taxable information services. We reached a settlement for cents on the dollar shortly before the scheduled administrative law judge hearing. Hodgson Russ served as lead tax counsel in two New York State Tax Appeals Tribunal cases that redefined rules outlining the manner in which part-year residents of New York State allocate flow-through income. In one, our attorneys successfully enforced the doctrine of estoppel against the New York State Department of Taxation and Finance, one of the few times ever in reported cases where the estoppel doctrine has been used against the Department. In the second case, we reversed a long-standing position that the Tax Appeals Tribunal had taken, and the result of that case was ultimately incorporated into a tax law amendment. Hodgson Russ assisted major hotel chains in a pilot project with the New York State Department of Taxation and Finance to streamline review and audit of sales tax on renovation and capital projects. Hodgson Russ served as tax counsel in a New York State Division of Tax Appeals case in which we successfully proved that a commercial bridge painting project in New York City satisfied New York State's rules for capital improvements. The litigation included a hearing before an administrative law judge and a successful appeal to New York's Tax Appeals Tribunal. Hodgson Russ represented the Trustee of a trust that converted from a taxable New York resident trust to an exempt-resident trust in a multi-million dollar New York tax audit. At issue was whether the gain realized by the trust as the result of a substantial business transaction involving the termination of an S election was reportable on the last day of the resident period or on the first day of the exemptresident period. Hodgson Russ took the matter through audit to a BCMS conference. New York ultimately agreed that the income was recognized in the exempt-resident period and therefore not subject to New York income tax.

3 News New York s Corporate Nexus & Apportionment Rules Review & Update (Part 2 of 2) NYSSCPA'S Taxstringer, April 1, 2018 Individual and Organizational Liabilities Created by Business Travel Across State Lines Bloomberg Tax, March 28, 2018 Tax attorney Mark Klein: 'I find myself in many cases being a life coach' Buffalo News, March 23, 2018 New York s Corporate Nexus & Apportionment Rules: Overview & Update NYSSCPA'S Taxstringer, March 7, 2018 New Hodgson Russ chairman looks to build on firm's legacy The Buffalo News, February 26, 2018 Hodgson Russ names new chairman The Buffalo News, February 23, 2018 BLJ: Klein takes the reins at Hodgson Russ Buffalo Business First, February 19, 2018 Hodgson Russ, Looking Outside Buffalo, Picks Manhattan Partner as Chair The New York Law Journal, February 8, 2018 Mark S. Klein Named Chairman of Hodgson Russ LLP Press Release, February 7, Tax Publications Available January 5, 2018 Presentations Florida Residency Seminar Series 2018 Palm Beach, Boca Raton and Naples, Florida, March 1, 2018 NYSSCPAs- Sickness Workshop January 31, 2018 CPA Club of Bergen County- NY Tax Update January 18, 2018 CPA Club or Bergen County, Abandoned Property Saddle Brook, New Jersey, January 18, 2018

4 CPA Club of New Jersey, NY Tax Update West Orange, New Jersey, January 17, 2018 CPA Club of NJ- NY Tax Update January 17, 2018 Accountants' Continuing Education Presentation New York, New York, January 4, 2018 Accountants Continuing Education (ACE) NY Tax Update December 14, 2017 Doing Business on the Web - Multistate Tax Implications Webcast FAE, November 29, 2017 New York Tax Update NJCPA Essex Chapter, November 17, 2017 Publications Report on Executive Budget State and Local Tax Alert, April 10, 2018 Contesting New York State Tax Assessments January 1, 2018 Not Fake News: Congress Shuts Down Pre-payment of 2018 State Income Taxes! Tax Alert, December 18, 2017 New Ruling Makes a Splash -- Fees to Use a Bathroom are not Subject to Sales Tax Hodgson Russ Newsletter, May 18, 2017 Hodgson Russ LLP s Report on the New York State Budget Hodgson Russ Newsletter, April 12, 2017 Doing Business on the Web: State Tax Traps for the Unwary The Tax Stringer, February 1, 2017 A Snowbird Must Carefully Plan Its Flight - Establishing Tax Residency under the Laws of New York and Florida The CPA Journal, January New York State Budget State & Local Tax Alert, May 2, 2016 Could Maryland v. Wynne Result in NY Refunds? State & Local Tax Alert, June 12, 2015

5 At the Forefront of New York Residency Issues State & Local Tax Alert, April 30, 2015 Professional Affiliations New York State Tax Appeals Tribunal Advisory Committee Executive Committee of ACE Accounting Society Editorial review board, New York State Society of CPAs' CPA Journal Former chair, Bar Association of Erie County Cooperation with the Accounting Profession Committee American Bar Association Tax Committee New York State Bar Association Tax Committee Former chair, Bar Association of Erie County Tax Committee