Joseph Riley Partner MAIN OFFICE: New York Willkie Farr & Gallagher LLP 787 Seventh Avenue New York, N.Y. 10019-6099, U.S.A. T 212-728-8715 F 212-728-9715

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Joseph A. Riley is a partner in the Tax Department of Willkie Farr & Gallagher LLP in New York.  Mr. Riley specializes in advising on the tax aspects of mutual funds, hedge funds, and private equity funds.  His practice includes taxation of securities, fund structuring, IRS assistance, tax reporting to investors, international tax and other tax issues faced by investment managers.

Mr. Riley is a member of the Tax Section of the American Bar Association and is currently the Vice-Chair of its Investment Companies Committee.  He is also Co-Chair of the Tax Committee of the National Investment Companies Service Association.