Mr. Canellos is of counsel at the tax department of the law firm of Wachtell, Lipton, Rosen & Katz in New York City.  He is a graduate of Columbia University (A.B. 1964, Summa Cum Laude and L.L.B. 1967, Magna Cum Laude), serving as editor-in-chief of the Law Review.  Mr. Canellos clerked for Judge Charles D. Breitel of the New York Court of Appeals and was a Fulbright Scholar at the University of Amsterdam, the Netherlands.  Mr. Canellos has also served as chairman of the New York State Bar Association Tax Section, and as the General Reporter at the 2005 IFA Congress session dealing with international mergers and acquisitions.