DavidF.

Antoni ManagingDirector,Tax KPMGLLP 1601MarketStreet Philadelphia,PA19103 (267)2561627

_____________________________________________________________________________________ Background DaveservesasKPMGsNationalDirectorofCooperativeTaxServices.Daveisresponsibleforproviding taxconsultingandcomplianceservicestocooperativesandnoncooperativeenterprisesinour Consumer&IndustrialMarketspractice.DavealsoservesonKPMGsNationalFAS109Networkand hassignificantexperienceintheapplicationofFAS109(ASC740)andFIN48(ASCsubtopic74010)to bothourcooperativeandpubliccompanyauditclients.Daveworkswithmanagementandboardson taxconsiderationsforcapitalandbylawsprovisionsandadvisescooperativesontaxissuessuchasIRC section199. DavesprofessionalaccountingexperiencewithKPMGspansover25yearsand21yearsserving cooperativesasafocusarea. Education DaveholdsaBachelorofSciencedegreeinBusinessAdministration(cumlaude)fromLaSalleUniversity, Philadelphia,Pennsylvania,whereheconcentratedinAccountingandComputerScienceandwasa memberoftheBetaAlphaAccountingSociety.Davealsohascompletedseveralgraduateleveltax coursesinVillanovaUniversitySchoolofLawsMasterofScienceinTaxationprogram. ProfessionalAffiliations DavecurrentlyservesasChairoftheTaxCommitteeoftheNationalSocietyofAccountantsfor Cooperatives(NSAC)andisapasttreasurerandboardmemberoftheCapitolChapter.Healsoisa memberoftheLegal,TaxandAccountingCommitteeoftheNationalCouncilofFarmerCooperatives andservesasViceChairofSubcommitteeonDigestofCases,andisamemberoftheAmerican InstitutesofCertifiedPublicAccountants. DaveisafrequentspeakerconcerningtaxissuesrelatedtocooperativesatannualmeetingsoftheNSAC andcontributesarticlestotheTaxFaxColumnofNSACsTheCooperativeAccountantpublication.Dave authorsKPMGsTaxNewsFlashCooperativespublicationandhostsdiscussionsoncooperativetax topicsatKPMGsAnnualCooperativeRoundtable.