Professor Keyes is with the firm of Fried, Frank, Harris, Shriver & Jacobson. Previously, he was a partner with Steptoe & Johnson. He practices primarily in the area of corporate taxation and financial accounting matters and is the author of Federal Taxation of Financial Instruments and Transactions, (Warren Gorham & Lamont, 1997). He is the vice-chair of the Financial Transactions Committee of the American Bar Association. He is also the immediate former chairman of the newly organized Financial Instruments and Products Committee of the Tax Section of the D.C. Bar Association. Mr. Keyes has also served as co-chair of the ABA Interest Rate Agreements Subcommittee of the Financial Transactions Committee, chairman of the ABA Bankruptcy Subcommittee of the Corporate Tax Committee and co-chair of the Derivatives Subcommittee of the Financial Transactions Committee of the American Bar Association.