Thomas Humphreys
obtained his J.D. from the University of California, Hastings College of Law and an LL.M. in taxation from New York University. He is a tax partner in the New York office of Brown and Wood LLP and is head of the firm's Tax Practice Group. He is a member of the California and New York Bars and is also an adjunct professor of law at New York University. He has been chairman of the American Bar Association's section of taxation committee on regulated investment companies. He has published several times on the issue of taxation of financial instruments.