Environmental Economics and Policy '98Thomas J. Bernard is with Ernst & Young LLP's State and Local Tax practice. Based in San Francisco, Tom provides services related to climate change and sustainability. Tom advises companies on the financial implications and opportunities associated with their internal climate change efforts, including alternative energy generation, energy efficiency and greenhouse gas emission quantification and reduction. He received a B.S. in Environmental Economics from the University of California, Berkeley and an M.B.A. from the Wharton School of the University of Pennsylvania.