HOLLY HEMPHILL is a partner in the Tax Department in McDermott, Will & Emery’s Washington, D.C. office.  Her practice includes federal and state tax planning, compliance, legislative and controversy work.  She has worked extensively with insurance company clients on company taxation and product design matters.  She has a particular interest in state taxation of insurance companies and captive insurance arrangements.  She regularly advises companies on proper computation of the premium tax base, retaliatory taxes, taxes on surplus lines and independently-procured insurance, reinsurance issues and questions regarding the scope of state "in lieu" provisions. Prior to joining McDermott, Will & Emery, Ms. Hemphill was a principal with Groom and Nordberg in Washington, D.C. and an associate with Orrick, Herrington & Sutcliffe in San Francisco.  Before that, she had a varied government career with positions in the Pentagon, the Organization for Economic Cooperation and Development in Paris, France, and the Federal Labor Relations Authority.  She is the recipient of the Medal for Outstanding Public Service awarded by the Secretary of Defense. Ms. Hemphill received her bachelor’s degree in political science from the University of Oklahoma and her law degree from Georgetown University Law Center.  She is admitted to practice in California, Virginia and the District of Columbia.