Gary R. Pell is the Managing Partner of the Atlanta practice of PricewaterhouseCoopers. Prior to transferring to Atlanta, he served as Managing Partner - US Operations where he was responsible for integrating all support functions including finance, technology, operations and administration, following the merger between Price Waterhouse and Coopers & Lybrand. In that capacity, he also served as a member of the US Management Committee and US Board of Partners. He joined Price Waterhouse in the Pittsburgh office where he served a wide variety of clients across several different industries. He began his career in the audit practice, and over the years also worked in the Transaction Support, Litigation and Bankruptcy, and Risk Management practice areas. He has held numerous national leadership positions in the firm, including National Director - Strategic Planning in New York from 1990 -1992, Managing Partner of the Chicago Office and Great Lakes Region from 1992 - 1997, and US Leader of the Global Risk Management Solutions practice from 1996 - 1998.