David C. Garlock
Partner, Ernst & Young, Washington DC

DAVID C. GARLOCK is a principal in the National Tax Department of Ernst & Young in Washington, D.C., where he has practiced since September 1995.  He is an expert in the taxation of financial products, including debt instruments and derivatives and served as an attorney-advisor and as Associate Tax Legislative Counsel in the Treasury Department's Office of Tax Policy from 1982 to 1986.  Mr. Garlock is an Adjunct Professor of Law in the Graduate Tax Program at the Georgetown University Law Center and has lectured extensively at continuing professional education programs in his areas of expertise.  Mr. Garlock is the principal author of a treatise entitled Federal Income Taxation of Debt Instruments, recently republished by CCH in a Fifth Edition, as well as numerous articles on the taxation of financial products.  He is a past chair of the ABA Tax Section Committee on Financial Transactions. Mr. Garlock graduated cum laude from Harvard Law School in 1979 and magna cum laude in Mathematics from Harvard College in 1975.