Mike Lakind Email & Phone Number

• Conducted transfer pricing analysis and documentation studies for cross-border intercompany financial transactions including: guarantee fees (multinational pharmaceutical); a tax hybrid transaction (multinational pharmaceutical); acquisition loans (multinational cement / building materials company; multinational steel producer); global commodities trading book (multinational European bank); profit split and expense allocation (worldwide hedge fund distributor).• Determined… Show more • Conducted transfer pricing analysis and documentation studies for cross-border intercompany financial transactions including: guarantee fees (multinational pharmaceutical); a tax hybrid transaction (multinational pharmaceutical); acquisition loans (multinational cement / building materials company; multinational steel producer); global commodities trading book (multinational European bank); profit split and expense allocation (worldwide hedge fund distributor).• Determined stewardship and beneficial head office functions for global health insurer leading to charge out of beneficial U.S. head office service expenses to non-U.S. subsidiaries. These included actuarial, marketing, re-insurance, risk management, technology infrastructure, and treasury service expenses. Show less

2002 – 2007: Worldwide Transfer Pricing• Responsible for global transfer pricing for $2.8 billion of controlled transactions in: fixed income, equities, investment banking, equity research, foreign exchange spot, forwards and options, securities custody, cash liquidity products and APB 23 planning.• Led function interviews, prepared narratives of Capital Markets & Banking’s core management and support services included in Firm's expense charge-out studies. $100 million of… Show more 2002 – 2007: Worldwide Transfer Pricing• Responsible for global transfer pricing for $2.8 billion of controlled transactions in: fixed income, equities, investment banking, equity research, foreign exchange spot, forwards and options, securities custody, cash liquidity products and APB 23 planning.• Led function interviews, prepared narratives of Capital Markets & Banking’s core management and support services included in Firm's expense charge-out studies. $100 million of beneficial service expenses incurred in U.S. were charged out to non-U.S. affiliates as result; market/credit risk management, treasury, tax, finance, compliance, etc.• Implement inter-affiliate services agreements globally. Successfully completed simultaneous audits of over 3,000 such agreements by U.S. Office of Comptroller of Currency and Federal Reserve Bank. Show less

Tax Provision/Balance Sheet Liability• Responsible for SFAS 109 tax provision/liability. Wrote division tax footnote for consolidated financials; separate company regulatory filing footnotes.• Benchmarked effective tax rate against competitors. Reported effective rates/tax reserves. Oversaw deferred item inventory.Forensic Accounting• Identified securities trades under regulatory scrutiny. Reconstructed accounting/tax treatments. Settlement with government… Show more Tax Provision/Balance Sheet Liability• Responsible for SFAS 109 tax provision/liability. Wrote division tax footnote for consolidated financials; separate company regulatory filing footnotes.• Benchmarked effective tax rate against competitors. Reported effective rates/tax reserves. Oversaw deferred item inventory.Forensic Accounting• Identified securities trades under regulatory scrutiny. Reconstructed accounting/tax treatments. Settlement with government treated $171 million of trading losses as temporary, not permanent items.• Analyzed over $200 million of aged unsupported assets/liabilities. Secured IRS treatment as temporary items.Tax Accounting• Determined US federal taxable income. Executed transfer pricing.• Partnered with securities trading desks-executed tax planning strategies deferring $1.7 billion of unrealized tax gains to future years.Product Control• Developed mortgage trading/investment banking strategic business reviews. Show less

Diversified ConglomerateSubsidiaries included Hunt-Wesson Foods, Avis-Rent-A-Car, Halston and Halston-Orlane

Global CPA / Management and Tax consulting firm possessing diversified client base.