LYDIA R.B. KELLEY is a partner in the international law firm of McDermott, Will & Emery, resident in its Chicago office.  She is a member of the Firm’s Tax Department.  Ms. Kelley focuses her practice on federal income tax matters, primarily in the transactional area.  Ms. Kelley is the author of several articles on drafting covenants not to compete.  She has also lectured on developments in federal income, estate and gift and employee benefits taxation.  She is a member of the Illinois bar and the U.S. District Court for the Northern District of Illinois. She is also a member of the Federal Tax Institute Advisory Committee at Chicago-Kent College of Law.  Ms. Kelley received her bachelor’s degree from Wellesley College in 1986.  She received her law degree in 1989 from the University of Michigan Law School.