Graham Cahill is Lead Counsel, Insurance and Corporate Tax at MassMutual Life Insurance Company, where he focuses on mergers and acquisitions and tax controversy issues. Prior to joining MassMutual, Graham was a Counsel at Eversheds Sutherland (US) LLP and, before that, an Attorney-Advisor in the Insurance Branch of the IRS Office of Chief Counsel, Financial Institutions & Products. While with the Insurance Branch, Graham was the principal drafter of the proposed and final regulations under IRC section 833(c)(5), addressing Blue Cross and Blue Shield organizations. Before joining the Insurance Branch, Graham clerked for the Hon. Joseph H. Gale of the U.S. Tax Court and was an Associate at Dewey & LeBoeuf LLP. Graham received his B.A. from Cornell University, J.D. from Harvard Law School, and LL.M. in Taxation from Georgetown University Law Center.