Gregg L. Nelson

Vice President, Accounting Policy & Financial Reporting

Mr. Nelson was named to his current position in July, 2004. He is responsible for all of IBM’s external reporting and the development of the company’s internal accounting policies. This includes analyzing proposed accounting standards, developing company positions on emerging accounting / reporting issues and providing transaction / issue support to company management. Mr. Nelson is a member of the company’s Financial Policy Committee and an advisory member of the Disclosure Committee.

Mr. Nelson joined IBM in 1976. Throughout his career, he has had numerous accounting and finance positions, including divisional and group CFO positions. In the mid-1990’s, he was responsible for worldwide accounting consolidation, including the overall reengineering of the company’s accounting close process. Mr. Nelson also served as Assistant Controller on the corporate staff responsible for worldwide manufacturing planning and pricing.

Mr. Nelson has a Bachelor of Science degree in Accounting and a M.B.A. in Corporate Finance from Fairleigh Dickinson University. He is a member of the FDU Silberman College of Business Advisory Board, the Institute of Management Accountants and Financial Executives International. He is also a Certified Management Accountant and IBM’s alternate representative on FEI’s Committee on Corporate Reporting.

http://www.sec.gov/spotlight/ifrsroadmap/2007bios/gnelson.htm