Raymond Simon J.D. — Partner at White & Case LLP

Mr. Raymond Simon is a Partner at White & Case, L.L.P. He is based in the firm's New York office and practices in the areas of tax, mergers and acquisitions, asset finance, and aircraft finance. Mr. Simon's practice focuses on the tax aspects of financings and investments. A large portion of his practice consists of advising underwriters and foreign issuers regarding the tax aspects associated with the issuance of debt and equity securities to U.S. investors. Mr. Simon also has extensive experience with domestic and cross border leasing transactions and regularly advises equity investors, lessees, lenders, and transaction arrangers on a wide array of tax-based leasing structures in connection with a variety of assets including aircraft, flight simulators, rail cars, buses, and electrical generation and transmission assets. He has previously spent six years overseas as a tax lawyer in Hong Kong and Tokyo. Mr. Simon is admitted to practice in the New York State Bar. He has contributed to various publications including to U.S. - Canada Protocol to Eliminate Withholding Tax on Cross-Border Interest Payments. Mr. Simon has also attended various events including the Japanese Operating Leases: U.S.-Japan Tax Treaty Issues and Recent Japanese Tax Developments. His recent speaking engagements include the American Bar Association Aviation Subcommittee meeting in Chicago, 2005; the SFI FSC/ETI Cross-Border Leasing Conference in New York City in January 2001; and the 14th Annual Aircraft Finance & Commercial Aviation Forum, at Geneva, Switzerland in February 2000. Mr. Simon is fluent in English. He has received an LL.M. in Taxation, in 1994 from the New York University; a J.D., cum laude, in 1985 from Tulane University; and a B.A. in 1982 from Emory University.