Hayes R. Holderness is an associate in the law firm of McDermott Will & Emery LLP and is based in the Firm’s New York office. He focuses his practice on state and local taxation. Hayes has worked as a Tax Policy Fellow for the U.S. Congress Joint Committee on Taxation and served as an editor for the New York University Annual Survey of American Law. Hayes received both his J.D., cum laude, and his LL.M. in Taxation from New York University School of Law, and his B.A. from the University of North Carolina, Chapel Hill. Hayes is admitted to practice in New York.

About Us: McDermott Will & Emery is a premier international law firm with a diversified business practice. Numbering more than 1,100 lawyers, we have offices in Boston, Brussels, Chicago, Düsseldorf, Frankfurt, Houston, London, Los Angeles, Miami, Milan, Munich, New York, Orange County, Paris, Rome, Seoul, Silicon Valley and Washington, D.C. Further extending our reach in Asia, we have a strategic alliance with MWE China Law Offices in Shanghai. McDermott has over 75 years of serving a broad range of client interests. Established in 1934 as a tax practice in Chicago, Illinois, McDermott has grown its core practices and offices around the globe. The expansion of our international platform has supported numerous cross-border transactions and litigation matters, while providing the experience necessary to offer corporate and commercial, international and domestic tax, labor and benefits, competition, intellectual property and regulatory counsel to clients across all industries. In the years to come, we will continue to expand geographically and enhance our existing practices and industry-focused strengths. We are committed to building from these strengths in order to best serve our clients and communities. We understand the issues faced by corporate decision makers because many of our lawyers have held key government and in-house positions. We understand how economic, social and political issues affect operations because our lawyers have navigated the complex business and regulatory environment themselves. Outstanding client service is a cornerstone of our practice that has withstood the test of geography, economy and time. We are proud of the recognition we have received from our clients for our commitment to service, and we value their satisfaction as the best measure of our success. McDermott has a long history of social responsibility and supporting the communities in which our people live and work. We believe it is our obligation to embrace our communities and promote their well being through pro bono work, community service, charitable giving, environmental stewardship and promoting diversity. We act on this belief collectively and individually, and have made a positive difference, including providing pro bono legal services to the underserved and underrepresented, acting as volunteers in the community and as members and advisors on nonprofit boards, and working to build a more diverse legal profession. Our culture is characterized by teamwork, mutual respect and a commitment to excellence in everything we do. Our responsibility initiatives are a natural extension of the constant striving for excellence that is central to our business strategy. Accordingly, we are dedicated to ensuring that these values inform every decision we make. We continue to work on various ways we can improve in the future, including continuing to increase our pro bono and charitable commitments, nurture talent and diversity within our ranks and reduce our impact on the environment.