Teisha Ruggiero was appointed Chief of Branch 4 in the Office of Associate Chief Counsel (International) at the IRS in 2023. Branch 4 has primary jurisdiction over cross-border M&A provisions such as sections 245A, 367, 1248 and 7874. Prior to joining Branch 4, Ms. Ruggiero was a Senior Counsel in Branch 3 where she focused on developing and drafting foreign tax credit guidance. Before joining the Associate Chief Counsel's office in 2021, she worked at KPMG where she assisted clients with international restructurings, including post-merger integration and attribute planning, and advised clients on the developments of the OECD's Pillar One and Pillar Two BEPS 2.0 project. Ms. Ruggiero is an attorney admitted to the New York State Bar.