Douglas Summa is a Director in PricewaterhouseCoopers' Financial Services Industry Practice located in New York. He is a member of the firms' Financial Risk Management group. Mr. Summa specializes on valuation and risk measurement issues for financial institutions. Further, he provides consulting services on management and internal controls surrounding capital markets activities. His clients consist primarily of dealers and end-users in complex financial instruments, including commercial banks, investment banks and derivative product companies. Mr. Summa has an M.B.A. in Finance and Accounting from Columbia Business School and a B.A. in Political
Science and Columbia College.