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Kent Killelea has extensive experience in taxation of financial instruments and derivatives, as well as related areas of international taxation and the taxation of partnerships and other pass-through and financial entities. His clients include Bank of America Merrill Lynch, Citigroup, JPMorgan Chase, and Morgan Stanley. Kent also has an active practice in taxation of exempt organizations and charitable giving.Prior to joining the Firm, Kent served as legislation counsel to the Joint Committee on Taxation of the U.S. Congress, where his areas of responsibility included financial products, derivatives, partnerships, and other pass-through entities. Kent had primary staff responsibility for the 1997 legislation on "short-against-the-box" transactions and mark-to-market taxation and the 1998 legislation on stapled REITs.