Carolyn Diehl is a Tax Compliance Officer and Vice President with National Financial Services LLC, a Division of Fidelity Investments, in Jersey City, N.J. She has worked in the financial industry as both a tax preparer and compliance officer for a leading financial services firm specializing in high net worth clients and as a compliance officer for a large broker/dealer organization. She has interpreted laws and regulations including the Foreign Account Tax Compliance Act (FATCA), Cost Basis, and the impact of Section 305(c) and 871(m) to the institutional brokerage business. Ms. Diehl is a member of the Securities Industry and Financial Markets Association (SIFMA) tax compliance and IRA operations committees. She was a member of the IRS Information Reporting Program Advisory Committee from 2014-2016. Ms. Diehl received a BS in Economics from the Wharton School, University of Pennsylvania, and an MBA from the University of Delaware.