Amper, Politziner & Mattia, P.C.

Manuel Marquez is CEO of Amper, a leading, publicly quoted, Spanish defence, security and telecommunications systems group since 2006. Previously, he was a founding member of the Technology, Communications & Media Practice at Spencer Stuart. A former manager of Spencer Stuart's Spanish operations, he led Spencer Stuart's European and South African regional business from 2000 to 2005, to record-setting results in terms of client service quality and performance. Manuel began his professional career at IBM, where he reached the position of commercial manager for its telecommunications division. He later joined Digital Equipment Corporation, now integrated in Hewlett-Packard, as marketing and sales director for its Spanish subsidiary. He received a telecommunications engineering degree from the Polytechnic University of Madrid and master in business sciences from the Autonoma University of Madrid.

Brian Downey is an Audit Partner with Amper, Politziner & Mattia. A Certified Public Accountant, Brian has over 30 years of experience in public and private accounting. He serves as Audit Partner of Amper's International Services Group and Co-Director of the firm's Technology Group. He is a Partner in the firm's Public Companies Group, and oversees the audits of many of the firm's publicly-held clients. Brian's experience encompasses assisting management in guiding and managing growth, and with financing, business and strategic planning issues. Brian has expertise in auditing, internal control and due diligence services as well as the various aspects of M&A analyses, including quality of historical earnings, balance sheet exposures, working capital requirements, the appropriateness of accounting policies and the key risks and weaknesses of operations and technology. Prior to joining Amper, Brian was CFO in private industry. As an "insider" working in private industry, Brian has a vast knowledge of the issues facing private companies, including interacting with major financing and factoring institutions, systems development, developing cash flow projections for internal and external use and looking at alternative financing solutions. Brian received his Bachelor of Science degree from Canisius College. He is a member of the American Institute of Certified Public Accountants and the New York Society of CPAs.

Bridget Day is an Officer in the Accounting and Auditing Department in Amper, Politziner & Mattia's Edison office. With over 16 years of public accounting experience, she currently serves various SEC clients in the manufacturing and distribution industry in addition to a variety of other service industries. She is a member of our Quality Assurance team for SEC and other engagements. Bridget previously practiced with an international accounting firm for more than 12 years, serving as Senior Manager in the National Risk & Quality SEC Services Group, with an emphasis on banking and other financial services. She regularly consulted with assurance teams on complex accounting and reporting issues related to Banking and various other financial services industries and SEC requirements. Bridget provided technical advice on the implementation and application of accounting rules and regulations as well as suggestions for improved financial statement and related disclosure. She planned, managed, and supervised assurance engagements for financial institutions, including large global institutions, regional and community banks, mortgage banks, asset managers, and brokerage entities. Bridget's clients included Chase Manhattan Bank, Apple Bank for Savings, Carnegie Bancorp, Allied Irish Bank, Mashreq Bank, Leucadia National Inc., The Prudential and Goldman Sachs. Bridget is a consultant for the American Institute of Certified Public Accountants and often leads discussions for other accountants in certain technical areas, with an emphasis on banking related curriculum. She was recently appointed to the SEC Practice Committee of the New York State Society of CPAs which focuses on reporting, disclosure and governance requirements of public companies and their executives and CPA qualifications to practice before the SEC and Public Company Accounting Oversight Board. Bridget also serves as a member of the society's SEC Update Subcommittee. Bridget earned her Bachelor of Science Degree in Accounting and Associates Degree in Business Administration from St. Francis College where she graduated magna cum laude. She is a member of the American Society of Certified Public Accountants, the New Jersey Society of Certified Public Accountants and the NYSSCPA. Bridget is also a Founding Trustee and Treasurer for the Franklin Township Foundation of Educational Excellence which serves her Somerset, New Jersey community.

Carmen M. Penta, a Certified Public Accountant, is a partner in the firm of Amper, Politziner & Mattia, P.C., Certified Public Accountants and Consultants. Prior thereto, Mr. Penta was a partner in the accounting firm of Wiener, Penta & Goodman, P.C. Mr. Penta's primary sphere of influence is in Monmouth and Ocean counties, where his expertise includes tax matters, the specialized needs of medical professionals, national restaurant franchises, hotel, motel and recreational properties, and nursing homes and related government agencies. Mr. Penta's extensive expertise has allowed him to build a significant client base. He has spent most of his life in eastern Monmouth County. He attended Long Branch High School, Penn State University and received a B.S. degree from Monmouth University. He is a former member of the Congressional Award Council, a past member of the Advisory Board of Jersey Shore Bank, past Assistant Treasurer for the Long Branch Ronald McDonald House and served on the Board of the West Long Branch Sports Association. He is also a member of the New Jersey Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Mr. Penta has served as a member of the Board of Directors of Central Jersey Bancorp since January 26, 2006. Prior to the consummation of the combination of Central Jersey Bancorp and Allaire Community Bank on January 1, 2005, he served as a member of the Board of Directors of Monmouth Community Bancorp (the predecessor to Central Jersey Bancorp) since its inception. Mr. Penta also has served as a member of the Board of Directors of Central Jersey Bank, N.A. since its inception. Mr. Penta resides in West Long Branch, New Jersey.

Dave is an Officer in our Accounting and Auditing Department. He is a certified public accountant licensed in New Jersey with diverse technical and practical experience with both international and regional accounting firms and also as the principal accounting officer of a publicly traded company. Among the industry sectors Dave has served are, retail food and dollar stores, payroll service providers, professional employer organizations, manufacturing and distribution, technology, internet service providers, networking and communications, telecommunications equipment, healthcare, electronics, distributors, medical equipment and professional service. Dave provides accounting, auditing and business consulting services to businesses in both the public and private sectors. He assists his clients in improving operational efficiency and profitability and manages our audits in accordance with generally accepted auditing standards. He also has experience assisting companies with Security and Exchange Commission (SEC) reporting, compliance and filings and managing our audits in accordance with and Public Company Accounting Oversight Board standards. Dave received his Bachelor of Science in Accounting from York College of Pennsylvania. He is a member of the American Institute of Certified Public Accountants, the New Jersey Society of Certified Public Accountants (NJSCPA), the NJSCPA's Cooperation with Bankers Committee, and the Association of Certified Fraud Examiners. Dave has served on the on the Board of Directors and Treasurer of the Downtown Westfield Corporation, a Main Street Community. Dave is a frequent speaker and publisher of articles on a variety of accounting and auditing and business topics. He is a member of the NJSCPA Magazine's Editorial Advisory Board. He is actively involved in the Association for Corporate Growth of New Jersey (ACG) and in our International Service Group.

Jack Nahama, Partner-in-Charge of the firm's Bridgewater office, has over 30 years of experience in the public accounting sector and provides accounting, tax and business advice to a wide range of organizations. His expertise encompasses a wide array of industries in which he assists management with their financing, business and strategic planning issues. As a leader within Amper, Jack works with many of the firm's clients to address the major issues they face. Prior to joining Amper, Jack was in charge of the operating department at a major New Jersey bank. His extensive contacts within the community enable him to assist companies in obtaining the necessary financing to fuel their future growth. He has been a guest lecturer on the New Jersey Cable Television Network and has given a number of presentations on technical tax and accounting topics to groups of his peers, as well as other professional and civic groups. Jack earned his MBA in Accounting and Taxation at Fairleigh Dickinson University and his Bachelor's Degree at Rutgers University. He is a member of the American Institute of Certified Public Accountants, and served as past program chairman of the Hunterdon/Warren Chapter of the New Jersey Society of Certified Public Accountants. Jack is on the Board of Trustees of Hunterdon Healthcare Systems and also serves on its Finance Committee and Pension, Real Estate and Investment Committee.

Jeff Kelson brings 25 years of experience to his position as Officer in Charge of domestic tax at Amper, Politziner & Mattia. His corporate tax expertise centers around companies in the manufacturing/distributing, technology and professional services industries. Prior to joining Amper, Jeff was a tax partner for a national accounting firm and was responsible for the technical review of S-Corporations. He earned his B.B.A. degree in accounting at The City University of New York's Baruch College. Jeff is a member of the American Institute of Certified Public Accountants. In addition, he has appeared on CNN and CNBC to discuss various tax topics and has been published in the Wall Street Journal, New York Times and Washington Post.

John O'Donnell is an Officer at Amper with over 23 years experience in corporate and individual taxation. As the Officer-in-Charge of the firm's Emerging Business/Accounting Services Department, John is responsible for supervising the accounting and tax services for the firm's small and start-up businesses. Prior to joining Amper, John spent five years working for the IRS. During this time, John was selected to the Special Enforcement Program, a "strike force team" which worked with the U.S. Attorney's office, Department of Labor, the FBI and other federal agencies in investigating white collar crime. His experience as an agent in the financial and compliance audit areas of the IRS makes him a uniquely qualified resource for our clients, offering them an insider's perspective on tax compliance, planning and return preparation. John received his Bachelors' Degree in Accounting from Rider University. He is a member of the American Institute of Certified Public Accountants and the Monmouth/Ocean Chapter of the New Jersey Society of Certified Public Accountants. John is frequently quoted on his tax expertise by local newspapers and radio, conducts many of the firm's tax and business seminars and has spoken before numerous professional and civic organizations.

John Pennett is an Audit Officer and Director of the Life Sciences Practice at Amper, Politziner & Mattia. He has more than 20 years of public accounting experience with a strong emphasis on public and private life sciences companies. John is a frequent writer and speaker on topics related to issues impacting businesses in the life sciences and technology space. He is the publisher of Catalyst, a magazine focused solely on issues related to issues facing Life Sciences and Pharmaceutical companies. John also serves on the firm's Public Companies and Technology Groups. John is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants, where he serves on the Cooperation with Bankers Committee. He is also a member of the Biotechnology Council of New Jersey, where he is active in the CFO Forum, Pennsylvania Bio, the New Jersey Technology Council and the Accounting Advisory Board of the Rutgers University School of Business. John is the firm's liaison with BioPortUSA, a commercialization accelerator that helps foreign life sciences companies establish a business presence in the United States. He is a graduate of Rutgers University and previously worked as audit partner for an international accounting and consulting firm.

Marc Scudillo is the Managing Partner of Amper Financial Services, an extension of the tax department at Amper, which provides financial planning investment and wealth preservation protection services to both individuals and corporations. Prior to joining Amper Financial, he was a member of the Personal Financial Planning Group at an international CPA firm servicing the financial needs of high-net worth clientele and institutions. Marc brings to Amper Financial experience ranging from large corporate clients, retirement planning and endowment management to succession and financial planning for small and medium sized businesses. He also brings experience in individual and family planning and implementation, addressing issues that include funding children's college education, estate and retirement planning, asset allocation and wealth preservation. Prior to joining Amper Financial, Marc was an Adjunct-Assistant professor of Finance at New York University, Stern School of Business. Degrees held by Marc include a Masters of Business Administration in Finance and Accounting from NYU's Stern School of Business, Masters of Science in Accounting from NYU's Stern School of Business, and a Bachelor of Arts, Degree in Economics and German from Colgate University. Marc holds licenses and affiliations as a Certified Public Accountant and a Certified Financial Planner. He is a member of the New Jersey State Society of Certified Public Accountants and a member of the American Institute of Certified Public Accountants. He is also a member of New Jersey State Society of CPAs committee on Personal Financial Planning. Licenses held by Marc are Series 7, 63, 65 securities licenses, registered investment advisor and life and health insurance licenses.

Mark is an Officer with more than 30 years of experience in the accounting profession. He is responsible for providing accounting, consulting and tax services to a diversified group of clients including a broad range of clients in industries which include manufacturers, importers, distributors, real estate companies and tax-exempt organizations. Mark has developed a niche in handling the audits of employee benefit plans for the firm's mainstream clients and for other clients where Amper is not the primary auditor or accountant. Mark is also responsible for quality assurance with regard to financial reporting in Amper's New York office. He is in charge of the New York professional staff with responsibility for training, development and scheduling. Mark earned his Bachelor of Science in Accounting from Hunter College. He is a member of the American Institute of Certified Public Accountants and the New York and New Jersey Societies of Certified Public Accountants.

Richard Colloca is an Officer in the Accounting and Auditing Department at Amper Politziner & Mattia. With over 15 years in the public accounting profession, Richard provides accounting, auditing, tax services and business consulting to clients including publicly traded corporations and closely held in industries such as retail, service, distribution, manufacturing and technology. Richard is the Director of the firm's Food Services Group and has in-depth knowledge of the profitability and productivity issues facing this industry, including internal controls and inventory management. He has assisted many of his clients with pricing and costing issues and improvements to operating efficiencies. He also works with a number of the firm's public company clients and is knowledgeable in the reporting requirements of the SEC, PCAOB and other regulatory agencies. Rich is knowledgeable in the requirements of the Sarbanes-Oxley Act of 2002, including internal controls and Section 404 and the significant accounting issues facing SEC registrants. He also has in-depth knowledge of prevalent accounting issues facing affiliated and multi-national companies as well as extensive experience in the consolidated financial statement area. Rich is extremely experienced with mergers and acquisitions and has performed numerous due diligence assignments. He is also a member of the firm's Quality Assurance Team and the Professional Standards Group. Rich earned his Bachelor of Science Degree in Accounting from Montclair State University. He is a member of the American Institute of Certified Public Accountants, the New Jersey Society of Certified Public Accountants and the Institute of Managerial Accountants. He is a frequent speaker on various accounting and business issues before both business and professional organizations. .

Tom Mulhare is the Officer in Charge of the Financial Services Industry and the Internal Audit practice at Amper. Tom has more than 30 years of professional accounting experience, including being a Senior Partner with an international accounting firm, where he led both its Northeast Insurance and U.S. Actuarial Practices. In this capacity, he was also responsible for managing 60 consulting actuaries and 200 accountants and consultants in 11 offices nationwide and served as the firm's Director of Insurance Training. He has extensive experience in the property and casualty, life and healthcare insurance arenas, having performed regulatory services, financial examinations, as well as oversight on demutualizations and conversions. He has directed audit engagements for over 20 property and casualty companies, including the Robert Plan Corporation, New Jersey Citizens United Reciprocal Exchange (NJ CURE), First Indemnity of America Insurance Company and the Massachusetts Employers Insurance Exchange. Tom served as the Audit Partner overseeing the audit and other accounting services for the New Jersey Automobile Full Insurance Underwriting Association in Liquidation (JUA) and Market Transition Facility (MTF) and participated on the team that developed the rehabilitation plan for Mutual Benefit Life Insurance Company in Rehabilitation. Additionally, Tom led the team that conducted certain agreed upon procedures for Integrity Insurance Company in Liquidation. In 1998 he worked with the Department in their review of Ace Ltd's acquisition of the CIGNA P&C operations and in 2003 he worked with the department in conducting a limited scope financial examination of Palisades Safety and Insurance Association's acquisition of PruPac-NJ. He also led, for the NAIC, the team that reviewed the potential financial impact of the 9-11 tragedy on Lloyd's of London. From 1997 to 2001, Tom led a variety of engagements at Prudential Insurance Co. of America for the New Jersey Department of Banking and Insurance. Under the Department's guidance, Tom's team performed the 1992 to 1996 Prudential financial examination as well as the planning for the 1997 to 2001 financial examination. From 1998 to 2000, Tom led a team that assisted the Department in overseeing the Prudential's demutualization. Finally, Tom was the lead partner for his former firm's engagement to oversee the Prudential's implementation of its sales abuse settlement from 1997 to 2000. Tom worked closely with all parties involved, including the NAIC task force led by the Department. His intense involvement with the Department in these critical projects has given Tom detailed knowledge of the Prudential. Tom was also the partner responsible for the outsourcing of the internal audit function for the Talegen organization (Crum & Forster), Horizon Blue Cross/Blue Shield and MBIA and for the co-sourcing of the internal audit function at MONY. He has been the engagement partner on a mid-size NJ bank as well as the engagement officer on the Sarbanes-Oxley implementation projects the firm is supporting at Somerset Hills National Bank and Mercer Insurance Group. A graduate of Rider University with a degree in Accounting, Tom is a member of the Board of Trustees of Rider University and the Vestry Board of Directors for St. Luke's Episcopal Church. He is a former Board Member of the DeSisto School and Past President of the Florham Park Jaycees. Tom is a licensed CPA in New Jersey, New York, Washington State, Missouri, Vermont and South Carolina and is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants. He has written articles on topics such as "Insurance: It's Not a Cookie Cutter Process," published in New Jersey Technology Council's TechNews, "Make Me a Perfect Match" and "Insuring Against Demutualization" for AM Best and "The Phenomenon of Demutualization: Status and Strategic Implications" for The Global Exchange.

Michael Mattia is the Director of Marketing for Amper, Politziner & Mattia and is responsible for the overall direction of the firm's marketing programs. Providing consistency in its approach to marketing throughout the firm, Mike guides Amper in both the strategic and tactical marketing initiatives needed to keep the firm a growing, "cutting edge" organization. Responsibilities include new service line and product development, corporate communications, "niche building," new business development, coordination of the firm's referral network, industry research for both improving client service and new market entry, and advertising/public relations programs. Prior to his 16 years at Amper, Mike was the Director of Sales and Marketing at a regional engineering and environmental company. Mike is a long-time member of the Association for Accounting Marketing, the CPA profession's leading association aimed solely at addressing the role of marketing within the profession. He was previously selected to a special focus group of 32 senior AAM members nationwide to review the roles and responsibilities of accounting marketing and sales executives within the profession. Mike serves as Amper's Practice Development Committee representative in Baker Tilly International, a worldwide affiliation of leading CPA firms, and is a member of the New Jersey Professional Services Marketing Group. An active member in his community, Mike currently serves on the Board of Trustees of the Old Barracks Museum, the Mercer Regional Chamber of Commerce and Family Guidance Center where he serves as Past President. He is active in various leadership roles in his local business associations and chambers, as well as other professional and civic organizations. Mike is a graduate of Lehigh University and resides in West Windsor, NJ with his wife and two children.

Robert Risk is the Director of Management Information Systems at Amper. As Director, he is responsible for the development and implementation of the information systems of the firm. Prior to joining Amper, Robert was the Vice President of MIS and Communications for ISG, a manufacturer and distributor of engineered to order samples, where he oversaw a four-site international operation. He has also held previous positions as MIS Director, Data Processing Manager, Systems Analyst and Programmer. Robert earned his Bachelors in Business Administration from St. Francis Xavier University in Canada. He is also a graduate of the School of Data Programming in Union, NJ. Bob is a Member of the following Affiliations an Associations: Executives & Professionals in the NJTC, National Register's Who's Who 2003-2004, Baker Tilly Internal Information Technology Directors Committee and Microsoft Executive Circle.

Andrea Dedrick is a Senior Manager in the Accounting and Auditing Department of Amper's Bridgewater office. She has 13 years of public accounting experience, including more than four years at Amper serving in a management capacity overseeing the day-to-day work for many tax-exempt organizations. Prior to that, she was with another public accounting firm in Miami, Florida for four years. Andrea is responsible for the full-time supervision of both audit and special project engagements and is responsible for servicing clients in the tax-exempt, technology, government and manufacturing industries. Andrea earned her Bachelor of Science Degree in Accounting from Boston University and is an active committee member of the Princeton Chamber of Commerce and a committee member for a local not-for-profit organization. Professionally, she is a member of the American Institute of CPAs and the New Jersey Society of CPAs. She was recently an invited panelist at a presentation on non-profit accounting issues at Rutgers University.

Heather Taylor is a Principal in the Accounting and Auditing Department of Amper, Politziner & Mattia with more than 17 years experience in the public accounting and auditing profession. Heather has significant experience working with closely held manufacturing, distribution and service companies as well as tax-exempt organizations. She has an in-depth knowledge of the issues facing manufacturers and service companies, including productivity, profitability, operating efficiency and internal controls. As a principal at Amper, Heather is responsible for the oversight of the planning, supervision and preparation of financial statements as well as financial analysis and business planning. Heather earned her Bachelor of Science Degree in Accounting from Rutgers University, where she remains active as an Officer and Board member of the Rutgers Alumni Association. She is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants. Heather is a member of the Board of Directors of the Middlesex County Chamber of Commerce and is an active member of the Risk Management Association and New Jersey Society of Association Executives.

Patrick is a Senior Manager in the Edison office. Patrick is a Certified Public Accountant in Pennsylvania, and has over 13 years of experience in public accounting. He is a member of the firms's Public Companies and Life Sciences Groups. Prior to joining Amper, Patrick was an audit senior manager in the Big Four where he specialized in serving public companies. Among the industry sectors Patrick has served are manufacturing, distribution, technology, real estate, construction, and professional services firms. Patrick has assisted his publicly-held clients with all aspects of SEC reporting, compliance and filings, as well as Sarbanes Oxley compliance and reporting. He has also assisted clients with transactions such as initial public offerings, private placements, acquisitions, debt financings and 144A debt offerings. Patrick received his BS in Accounting from LaSalle University and is a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants. Patrick also serves on the Board of Trustees for the Kardon Institute for Arts Therapy, a non-profit agency in Philadelphia.

Mr. Pastino is the Senior Managing Director at Amper Investment Banking ("AIB"), a NASD member investment bank focusing on private transactions for middle market companies. He founded AIB in 2004. AIB focuses on capital formation, mergers and acquisitions and strategic advisory and due diligence assignments. After leaving an affiliate of Kohlberg & Co. in , Mr. Pastino worked as an investor, Chief Financial Officer and Chief Operating Officer at a variety of companies and was involved in all aspects of financial and general management, reporting and fundraising for a variety of companies, including Aptegrity, Inc., Bolt, Inc., AmTec, Inc. and Square Earth, Inc. Mr. Pastino is a member of the Board of Trustees and Executive Committee of Saint Joseph's University, and a member of the Board of Directors of Crompco, Inc., an environmental testing company owned by a Massachusetts based private equity firm.

Dan Gibson is an Officer in the Bridgewater office of Amper. He has 23 years of experience in public accounting, the last 14 of those years with Amper. Dan works extensively with individuals and small to medium-sized businesses in a wide range of industries providing accounting, tax and consulting services. Prior to his public accounting career, Dan spent four years as a Lieutenant in the United States Marine Corps.,/p> Dan is a graduate of the University of Scranton and has attended graduate studies at Bernard Baruch College. Dan has earned a Masters in Taxation at Golden Gate University. Dan is a Certified Public Accountant and an Enrolled Agent.Dan's area of specialty includes compliance and planning for individuals, corporations and partnerships. Dan is also a member of the firm's State and Local Tax (SALT) Group. He has lectured and published articles on a variety of topics including Federal and New Jersey tax changes, individual/business tax planning and business strategies. Dan serves on the Board of Directors for the Greater Somerset County Chapter of the American Red Cross. In addition to being a board member, he is the Chairman of the Audit Committee for the Chapter. He is also a member of the New Jersey Society of Certified Public Accountants.

Jack Meola has extensive experience with tax planning and compliance for small and medium-sized organizations and is both a Certified Public Accountant and an Attorney. Prior to joining Amper, Jack worked in the New Jersey offices of two national accounting firms. An accounting graduate of the University of Connecticut, he holds a J.D. from Seton Hall Law School and an LL.M. in taxation from Villanova Law School. With over 20 years of experience in public accounting, Jack's background as a tax advisor emphasizes estate and succession planning, partnership planning, corporate tax issues, and family business matters. He heads up Amper's Estate Planning Group and has handled a variety of tax issues for high net worth individuals, corporations and non-profit organizations. Jack has spoken extensively before professional organizations, universities and civic groups on Estates and Trusts, Estate Planning, Real Estate and Partnership Taxation and ECRA. Author of numerous articles in the field of taxation, he was a contributing author to Year End Tax Planning, a comprehensive publication explaining tax topics and ramifications, by Warren, Gorham and Lamont, leading national publishers of tax related literature. A member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants, Jack is currently serving as President of the Tax Committee of the Middlesex County Bar Association. He also serves as a member of the New Jersey State Bar Association Partnership Tax Committee and the Federal Committee of the American Bar Association. He serves as a Board of Trustee member of the George Street Playhouse, a regional theatre.

Patrick A. Alia is a Principal with Amper, Politziner & Mattia and Director of the firm's Federal Government Contracting Group. He has over 30 years of experience in both private and public accounting with a strong history of service to emerging growth and middle-market businesses. His expertise is in all facets of federal government contracting and over the years he has represented his clients to all departments and agencies of the Federal Government. His involvement encompasses all aspects of representing companies who sell or provide products or services to the Federal Government. Pat maintains a SECRET security clearance. Specifically, he has assisted clients in various aspects to include: Budget and cost proposal preparation.

William Eber, CPA/ABV, Director, Business Valuation and Litigation Support Group at Gettry Marcus Stern & Lehrer, CPA, P.C. has over 35 years of experience in both public and private accounting. His areas of expertise are diverse, and include matrimonial disputes, white collar crimes, fraud, criminal defense assistance, civil litigation support and insolvencies. Mr. Eber acquired an in-depth working knowledge of the financial operations of business in his years working as an auditor for a large regional CPA firm, where he conducted certified audits for corporate and not-for-profit clients, while supervising teams of accountants. His highly developed interfacing skills are used with his clients to strategize, plan and execute the appropriate procedures required to achieve the client's goals. His extensive experience has been obtained while working in both friendly and adversarial environments. A graduate of Babson College, Mr. Eber is a member of the American Institute of Certified Public Accountants, a member of the Interdisciplinary Accountants and Appraisers Committee of the American Academy of Matrimonial Lawyers and an associate member of the Association of Certified Fraud Examiners. He is also a member of the New York State Society of Certified Public Accountants as well as a past member of its Bankruptcy Committee. In addition, Mr. Eber has authored and presented two CLE courses on " Reading between the Lines of Financial Statements" and "Business Valuations Explained".

An Officer in the Tax Department of Amper, Richard has been specializing in tax matters for more than 25 years and has a significant practice in the international tax community. His areas of expertise include the structuring of business transactions to minimize global taxation, determining tax strategies to minimize the tax liabilities of multi-national as well as multi-state businesses, and investment and compensation planning for executives being relocated within and without the United States as well as for other high net worth individuals. Richard also has extensive experience assisting clients with negotiations concerning mergers, acquisitions, divestitures, and other business planning. He has successfully represented clients before federal, state, and local tax authorities, helped clients devise tax efficient investment and estate strategies, and works closely with Human Resource executives in dealing with the maze of tax and other issues relating to the human resources function of businesses. Prior to joining Amper, Richard was a partner with a large local CPA firm that he joined with his own practice. He had previously served as the Vice President - Tax at Axel Johnson Inc., a privately owned Swedish business. Richard's experiences in both the private and public sectors provide him with the unique ability to assist clients with providing both sound tax advice and the ability to assist in the implementation of the strategies. A graduate of the University of Cincinnati, Richard is a member of the American Institute of Certified Public Accountants, the New Jersey Society of CPAs (where he serves as an active member of the International Tax Committee) and the New York State Society of CPAs. Richard has been an adjunct instructor at Fairleigh Dickinson University, where he taught income taxation to students seeking to become certified financial planners. In addition, Richard is a longstanding member of the Swedish American Chamber of Commerce.