Hayley Lower

Hayley Lower, CPA, is a Senior Tax Analyst at PENN Entertainment, Inc. since November 2023. Prior to this role, Hayley worked at KPMG US from October 2017 to October 2023, progressing through positions from Associate to Manager in Tax Shared Services, focusing on Private Equity Funds and Commercial clients. Educational qualifications include a Master's of Sciences in Accounting with a concentration in Taxation and a Bachelor's of Business Administration in Accounting, both from James Madison University. Earlier experience includes a Graduate Assistant position at James Madison University and a Federal Tax Internship at KPMG, where foundational skills in corporate and partnership taxation were developed.