Criteria Considered for COST Board Member Selection and Renomination Visionary - a creative thinker, proactive. Big Picture Oriented - considers policy rather than day to day operations. Moral Courage - raises and addresses difficult issues and suggests new ideas. Selflessness – understands the balance between COST's interests and those of member companies. Strong Ethical Character Tax Expertise Balance – the collective expertise of the COST Board should encompass all functional areas of state tax, including state tax advocacy. Both numbers of years and areas of experience should also be considered to bring in a broad range of views. Industry Balance – the COST Board requires a representative cross section of industries, consistent with the industries represented in the general membership. Geographical Balance – the COST Board requires representation from all geographical regions of the country. Gender and Ethnic Balance – COST seeks diversity in its Board Members. Volunteers – consistently supports various COST activities, functions and projects. Participation – visibly active in COST and shares concerns, expertise and experience with the COST Board and membership. Technical Knowledge - demonstrates strong state tax technical skills. External Contacts - works with state and local tax authorities and Government organizations to increase COST's visibility and to improve taxpayer rights. Member Company Support – the member company must support the nomination and share the candidate’s time and talents with COST. Effective Communication - articulates ideas clearly and persuasively. Physical Attendance at Board Meetings - A Board member is expected to physically attend at least two of the four annual Board meetings. Although meeting attendance is one of several criteria for Board member selection renomination, this criterion is given great weight. Standing Committee Participation - Upon appointment or renomination to the COST Board, each Director must actively participate as a member of at least one Standing Committee. Criteria Considered for COST Board Officer Selection Able and willing to make the time commitment required to serve through the full progression of officer positions. Experience in state tax legislative matters. Exemplary people skills. Demonstrated leadership skills. The industry, gender and ethic, geographic balance of the board and membership should be reflected in the officer chain.