Banco Popular de Puerto Rico

Seth started in corporate trust in 2003 at JPMorgan, following careers in public finance (healthcare and higher education) from 1987 to 2003 and public accounting (audit, tax, and management consulting) from 1978 to 1987.� �His experience with project finance began in 1982 as a feasibility consultant at Peat Marwick. �A holder of the CFA charter and a CPA license, Seth is a Fellow with the HFMA and has been a Diplomate in the ACHE. Appointed to the board of the Teacher Retirement System of Texas,�Seth received his MBA from New York University and his BA from Amherst College.

Dwight V. Denison is professor of public and nonprofit finance at the Martin School of Public Policy and Administration and current director of graduate studies for the master�s degree programs in public administration and public policy at the University of Kentucky.��� His research interests include bond finance, financial management, investment management and tax administration.� He has authored or coauthored more than 70 publications as journal articles, book chapters, and reports and he served as the 2010 chair of the Association for Budgeting and Financial Management. Denison is a graduate of the University of Kentucky, earning a Ph.D. from the Martin School of Public Policy and Administration in 1997.� He became a tenured professor at the New York University Wagner Graduate School of Public Service before returning to Kentucky in 2005 as a faculty member.� ��

Sharon N. Kioko is an Associate Professor of Public Administration at the Maxwell School of Syracuse University and Senior Research Associate at the Center for Policy. Her research interests include state and local government finance, the municipal securities market, and governmental and non-profit accounting. Dr. Kioko�s research focuses on the role of financial information in the primary and secondary municipal securities market, the role of fiscal rules and limitations on the size and structure of government�s revenues, expenditures, and debt and assessing the financial condition of state and local governments. Her research work appears in Public Budgeting and Finance, Public Finance Review, and Municipal Finance Journal.

Mr. Latter joined Ryan Labs in 2012 to specialize in providing clients structured asset/liability management solutions. Previously, Gordon joined RBC Global Asset Management (U.S.) Inc. and built the Risk Based Investing business. Previously, he served as the Head of Pension and Endowment strategy for the Merrill Lynch Global Securities Research & Economics Group working with CFOs, CEOs and CIOs of the firm’s largest clients developing liability-based investment solutions; he also served as trustee on Merrill’s pension plans overseeing risk management and asset allocation. Prior to Gordon’s asset management and banking roles, he practiced as a Consulting Actuary in the pension and insurance industry. Gordon has been recognized as a keynote speaker at numerous events. He has published several widely cited research papers on pension investing and was one of four principal authors of the Pension Actuary’s Guide to Financial Economics. In 2009, he won the John Hanson Memorial Prize for his co-authored paper published in The Future of Public Employee Retirement Systems (chapter 3). He serves on the Society of Actuaries (SOA) Social Insurance & Public Finance council and chairs the SOA’s Pension Finance Task Force.

Byron Lutz is a Senior Economist in the Fiscal Analysis Section of the Federal Reserve Board of Governors. His primary fields of research are public finance, urban economics, and labor. He has conducted research on property taxes, intergovernmental grants, tax and expenditure limitations, the connection between the macro economy and government finances, urban real estate markets, and the intersection of land use choices, the housing market and the provision of local public goods. He has also examined the impact of school desegregation on dropout rates, youth crime and suburbanization. At the Fed, Byron’s policy responsibilities center on the analysis of state and local government tax and spending behavior. He earned a B.A. in economics and history from the University of North Carolina (1997) and Ph.D. in economics from MIT (2005).

Sean Wilkoff received his Ph.D. in Finance and Real Estate at the University of California at Berkeley in May of 2012. He currently works at the Securities and Exchange Commission in the Division of Economic and Risk Analysis focusing on municipal bond market and ABS regulation.

Rosemary Booth Gallogly is the Director of Revenue for the State of Rhode Island. She is responsible for the overall management of the Division of Taxation, Office of Revenue Analysis, Division Municipal Finance, Division Motor Vehicles and the State Lottery Commission. She is responsible for the administration and evaluation of State revenue policies and practices, administer the lottery system efficiently, ethically and in the most cost-effective manner; fiscal oversight of municipal governments.Prior to her March 2010 appointment as Director of the Department of Administration and Acting Director of Revenue, she served as Budget Officer for the State of Rhode Island for nine years. She began in the Budget Office in 1980 starting as an Assistant Budget Analyst Trainee and has served under six Governors. She attended Classical High School in Providence, Rhode Island and graduated in 1980 with high distinction from the University of Rhode Island with a concentration in finance. She received her Masters in Business Administration in 1985 from the University of Rhode Island. In 1998, Rosemary received the Robert M. Goodrich Distinguished Public Service Award from the Rhode Island Public Expenditure Council.Rosemary had worked for many years coordinating the capital budget process, including the preparation and execution of debt transactions. She served on the State Retirement Board for many years. She also serves on the State Investment Commission, the Tobacco Settlement Financing Corporation, and has served on other boards and commissions. Rosemary is well recognized as an authority on Rhode Island�s public finances by rating agencies, investment bankers, bond counsels, and other public finance professionals.Since 2010, Rosemary has been the State of Rhode Island�s lead in addressing the issues facing Rhode Island�s distressed communities, including the enactment of the Fiscal Stability Act and the Statutory Lien Act which provides for oversight of financially distressed municipalities, including a state initiated Chapter 9 process, and protection for general obligation bond holders in the case of a Chapter 9 bankruptcy. She has served as the Chairperson the Pension Study Commission on locally administered pensions, which was created to address the significant unfunded pension and other post employment benefit liabilities.Rosemary served as President of the National Association of State Budget Officers in 2004-2005, served as Director for the Eastern Region on multiple occasions and was the recipient of NASBO�s Gloria Timmer Award July 2007.

In December 2012, Mr. Watkins was appointed Receiver for the District by the Court of Common Pleas of Pennsylvania after the Board of the Chester Upland School District rejected the Financial Recovery Plan. Joe Watkins was appointed Chief Recovery Officer for the Chester Upland School District by Pennsylvania Education Secretary Ron Tomalis in August 2012. Watkins was selected salutatorian of the sixth grade from his public elementary school and subsequently won a scholarship to and graduated from the Middlesex School in Concord, Massachusetts. He subsequently earned degrees from the University of Pennsylvania and the Princeton Theological Seminary. He has worked as a government relations professional at Buchanan Ingersoll and Rooney, as assistant to the President of the University of Pennsylvania and also as a managing director and equity partner in an asset management firm. He previously worked on the U.S. Senate staff of Senator Dan Quayle and on the White House staff of President George H. W. Bush. He is a former host of CNN’s Crossfire and has hosted Praise the Lord on the Trinity Broadcasting Network. He serves regularly as a political analyst on MSNBC, CNBC and Fox 29. Previously the chairman of Students First Corp, Watkins is also the Pastor of Christ Evangelical Lutheran Church in North Philadelphia. Married to Stephanie Taylor Watkins, he and his wife are the parents of three children and a son-in-law and have two grandchildren.