Lorraine is a partner in the Global Employment Services (GES) practice for Deloitte Tax LLP in San Francisco. She has more than 30 years of experience serving global companies including expatriate tax program management consulting and compliance, tax planning, and human resource systems and policy consulting, business travel and remote work tax compliance. She is the National leader for Deloitte’s Business Travel Analytics practice offering. She has developed the approach and methodology for mitigating risk for business travelers for Deloitte Tax globally. She has been a frequent speaker on business traveler issues for many years. Lorraine has been working with the California Franchise Tax Board to streamline reporting for international inbound travelers to California. She has been advising companies on the tax compliance issues related to COVID-19 temporary remote workers and the longer term implications of virtual workers. Lorraine has a Bachelor of Science degree from the University of California, Davis and is a California Certified Public Accountant.