ROBERT E. ACKERMAN is a Partner with Ernst & Young LLP where he is the National Director of Transfer Pricing Controversy.  Mr. Ackerman represents both U.S. companies with foreign operations and foreign companies with U.S. operations.  He has been responsible for numerous transfer pricing projects covering a broad scope of transfer pricing matters and industries.  His practice includes resolving transfer pricing disputes with U.S. and foreign tax authorities at audit, administrative appeals, advance pricing agreement (APA) and competent authority processes.  Prior to joining Ernst & Young LLP, he was the Director of Transfer Pricing and Valuation services for Mayer, Brown and Platt.  Before entering private practice, Mr. Ackerman served at the IRS for 22 years.  Prior to leaving the IRS, he was the initial Director of the APA program.  Mr. Ackerman contributes articles to tax journals and is a frequent speaker at national and international conferences on transfer pricing practices and issues.  Mr. Ackerman received an MA in Public Administration from Syracuse University and is a member of the American Institute of Certified Public Accountants and Iowa Society of Certified Public Accountants.