Marks Paneth & Shron Llp

Dr. David Zaumeyer is Managing Director. He has been awarded a Ph.D at Columbia University, an MBA at New York University and a BS from Fordham University. A former National Director of litigation services at one of the nation's largest CPA firms, Dr. Zaumeyer has served as a litigation consultant, expert witness and court-appointed appraiser and forensic economist. He has analyzed lost profits and other damage issues in cases involving anti-trust, arson, and bankruptcy, breach of contract, construction claims, defamation, business valuation, product liability, intellectual property, dumping, tort claims, privatization, discrimination, royalty disputes, and matrimonial law. Dr. Zaumeyer also has had international litigation engagement experience assisting the United Nations evaluate economic claims that arose out of the Gulf War .

Jay Koppelman, CPA, brings more than 30 years of experience to his position as a Partner at Marks Paneth & Shron LLP. He specializes in advising law firms, closely held businesses, and their high-net-worth owners on a wide variety of accounting and tax matters. Additionally, he is a co-founder of MP&S Valuation Solutions LLC, a division of Marks Paneth & Shron which provides asset valuation, appraisal and cost segregation services. Mr. Koppelman began his career with Charles Hecht & Co., becoming a partner in 1978. He retained his partner status when Charles Hecht & Co. merged into Marks Paneth & Shron in 2000. While at Charles Hecht, Mr. Koppelman founded a highly successful Medicare consulting practice which advised nursing facilities and therapy providers. Mr. Koppelman is an active member of both the New York State Society of CPAs and the American Institute of Certified Public Accountants. He has presented seminars to several professional organizations and trade associations and has contributed articles to industry publications, including the Reimbursement Advisor and the American Bar Association Journal, on topics ranging from financial modeling under fixed payment systems to financial control with the accrual method. A graduate of the City University of New York, Mr. Koppelman holds a Bachelor of Science in Accounting from Brooklyn College and a Master of Science in Business Education from Baruch College. He is licensed to practice public accounting in New York and New Jersey. Mr. Koppelman is based in the Manhattan office of Marks Paneth & Shron. He resides in Marlboro, New Jersey.

Vincent S. Barra, CPA, is a Partner at Marks Paneth & Shron LLP. He specializes in audit, tax and consulting engagements with a concentration in the real estate industry. He has earned a reputation for successfully representing clients in large real estate transactions and he oversees a team of specialists who routinely provide audit, tax and consulting services in support of nine-figure deals. In addition, Mr. Barra is a co-founder of MP&S Valuation Solutions LLC, a division of Marks Paneth & Shron which provides asset valuation, appraisal and cost segregation services. With more than 20 years of experience in accounting and auditing, Mr. Barra has assisted clients with many types of real estate transactions. These include acquisitions and dispositions; debt restructurings; and business entity formation and structuring, among others. He has been with Marks Paneth & Shron since 1987. Mr. Barra is a member of the Management Consulting Division of the American Institute of CPAs (AICPA). He is also a member of the New York State Society of CPAs, where he served as a Past Chairman of its Real Estate Committee, Nassau Chapter. Additionally, he received the AICPA's Business Valuation Certificate of Educational Achievement after completing a comprehensive program in business valuations and litigation support. Vincent Barra holds a Bachelor of Science from Long Island University's School of Professional Accountancy, C.W. Post Center. He is licensed to practice public accounting in New York, and he is based at Marks Paneth & Shron's midtown Manhattan headquarters.

Albert De Rosa, CPA, brings expertise in both domestic and international taxes to his position as a Partner at Marks Paneth & Shron LLP. In this capacity, he provides tax compliance and planning services, in addition to value-added tax consulting services, to clients. He specializes in the taxation of closely held corporations and partnerships, representing the businesses and their owners before taxing authorities and advising them on many issues, such as acquisitions and sales of businesses, tax-free mergers and reorganizations, and liquidations. His clients include service businesses, investment companies, manufacturers, shipping, wholesalers, and retailers, among others. Mr. De Rosa is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA) where he has been active on several committees. During his service to the NYSSCPA, he has contributed several articles to the CPA Journal on taxation of estates and trusts, closely held businesses, S-Corporations and partnerships. In addition to his involvement with CPA groups, he serves as treasurer for both the Downstate NY National Association of Health Insurance Underwriters and The Legal Resources Group. He is also involved in establishing a public charity associated with the events of 9/11. Mr. DeRosa holds a Bachelor of Business Administration in Accounting from Baruch College where he graduated summa cum laude. He was presented upon graduation with the David Picker Award for overall academic excellence and distinction in accounting. Mr. De Rosa is licensed to practice in New York and is based in Marks Paneth & Shron's New York City headquarters. He resides in Brooklyn, New York.

Andrew R. Glickman, CPA, is a Partner at Marks Paneth & Shron LLP. With deep expertise in the financial and professional services industries, Mr. Glickman assists clients with a variety of accounting, tax, administrative and business issues. His sub-specialties include the auditing of hedge funds, investment companies and textile companies. Mr. Glickman has more than 30 years of accounting experience to his credit. He began his career at Coopers & Lybrand and then moved on to Arthur Young & Co. After working for the "Big 8" for a number of years, he sought out a smaller firm that would allow him to work more closely with clients. He joined Paneth Haber & Zimmerman, a predecessor of today's Marks Paneth & Shron, where he soon made partner and served as the firm's Director of Accounting and Auditing. Mr. Glickman is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA). He is a contributing author to the Corporate Controller's Manual and is credited in Stephen Abramson's Financial Professional's Guide to Qualified Retirement Plans. He has spoken at New York State Society of CPA and the Practicing Law Institute seminars on topics such as accounting standards and SEC accounting developments. He has also been a featured instructor in the Practicing Law Institute's video series on the topic of accounting for lawyers. A long-time supporter of educational and community activities, Mr. Glickman has served as the treasurer of the ACE Mentor program since its inception. The program provides high school students with mentors in the architecture, construction and engineering disciplines and awards scholarships to qualified students who wish to pursue careers in these fields. Andrew Glickman holds a Bachelor of Business Administration from Adelphi University and he is licensed to practice public accounting in New York. He is based at Marks Paneth & Shron's New York City headquarters and he resides in Great Neck, New York.

Barry B. Seidel, CPA, is a Partner and international tax specialist at Marks Paneth & Shron LLP (MP&S). Having spent nearly four decades in the industry, Mr. Seidel is widely recognized for his expertise in the taxation of expatriates, both Americans overseas and foreign nationals in the United States. Accordingly, he is one of the firm's representatives to JHI, an international affiliation of independent accounting firms, where he is a member of the Region of the Americas Executive Board. He also specializes in the taxation of closely held businesses and professional practices. In addition to his deep knowledge of tax matters, Mr. Seidel maintains several leadership and administrative roles within the firm. He is a member of Marks Paneth & Shron's Executive Committee, which develops strategy and sets policy for the firm, and serves as chairman and founder of the Continuing Professional Education committee, which offers comprehensive, best-in-class training programs to the firm's personnel. He is also in charge of the firm's social activities, including outings, networking engagements and partner meetings. Prior to joining Marks Paneth & Shron, Mr. Seidel was a partner with Seidel, Kessler, Blum & Company, which merged with Marks Shron & Company in 1995. Previously, he worked as a sole proprietor, as well as with other regional firms, specializing in tax advisory services. Mr. Seidel is well known for his significant contributions to the accounting profession. Appointed by the New York State Department of Education, Mr. Seidel served for five years as a member of the New York State Board for Public Accountancy. Additionally, he is member of the American Institute of CPAs, where he served on the Governing Council for eight years. He is a past president of the New York State Society of CPAs (NYSSCPA) as well as a past president of its Nassau Chapter. At present, he is a member of the Society and serves on its Senate. Over the years, he has chaired numerous committees for the NYSSCPA, helping to create the NYSSCPA Scholarship Fund and acting as the founding chair of the Society's website and internet/intranet service. In addition to his committee involvement, Mr. Seidel has served on the Editorial Advisory Board of the CPA Journal as well as authored articles for both the CPA Journal and the New York Real Estate Journal. He has also participated as a Tax Season Advisor on WKJY Radio in Long Island. Mr. Seidel has an equally distinguished record of accomplishment in community service. He has been honored for his work on behalf of the congregation of the Manetto Hill Jewish Center in Plainview, New York, and for lifetime achievement in his profession by the Brooklyn College Accountants' Alumni Association. He has received the Paul Harris Fellowship of the Rotary Foundation of America and the 1994 Distinguished Service Award from both the New York State Society of CPAs and its Nassau Chapter. He has been involved with Long Island's Family Service League (a social agency that provides services for needy people) and chairs its major fundraising activity, Great Chefs of Long Island. He also raises funds for the Gift of Life which arranges for heart operations for poor children in Third World countries. Mr. Seidel is licensed in New York State and holds a Bachelor of Science in Accounting from Baruch College of the City University of New York and has completed graduate work there. He is based in Marks Paneth & Shron's office in Woodbury, Long Island, and resides in Plainview, New York.

Benjamin Gadon, CPA, brings a 25 year background in corporate tax as well as state, local, international tax issues and financial accounting for taxes to his position as Partner at Marks Paneth & Shron LLP. In this capacity, he provides tax advisory services to a broad range of clients, particularly assisting middle market, publicly traded companies and closely held businesses with their tax compliance and planning needs. Prior to joining Marks Paneth & Shron, Mr. Gadon spent most of his career working in various tax specialist positions for "Big Eight" firms, including Coopers & Lybrand and Arthur Young and Company. His more recent experience included seven years with Deloitte & Touche LLP in New York City. While with Deloitte, Mr. Gadon worked with a diverse group of public and closely held multinational corporations in industries ranging from media to hospitality, professional services, and high technology. In addition to his extensive large-firm experience, he previously worked for a captive accounting firm that served a high net worth family and their businesses for which he managed and provided representation in matters with tax authorities, and advised on a variety of tax and business issues. Mr. Gadon is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA). Over the years, he has taught many educational courses for in-house training programs as well as for the NYSSCPA and the New Jersey State Society of CPAs. Mr. Gadon holds both a Bachelor of Accounting and a Master of Accounting with a concentration in tax from the University of Florida. He is licensed to practice in New York and is based in Marks Paneth & Shron's New York City headquarters.

Christopher Weir, CPA, is a Partner at Marks Paneth & Shron LLP. In this capacity, he provides audit, accounting and tax services to a variety of commercial and not-for-profit organizations. His industry areas of specialty encompass wine and liquor importing, public relations firms, advertising agencies, architects, and direct mail retailers as well as non-profits (which include schools, private foundations, and membership organizations). Previously, Mr. Weir was a partner at Gassman, Rebhun & Co., which merged into Marks Paneth & Shron in 2000. He had joined Gassman, Rebhun & Co. in 1981, becoming a partner in 1988. Mr. Weir is a member of the American Institute of CPAs, the New York State Society of CPAs and the New Jersey Society of CPAs. He presently serves on the Human Resources Committee of the New York State Society of CPAs. In his spare time, Mr. Weir serves on the Audit Committee of Kent Place School in Summit, NJ. He is also a member of the Board of Directors of the American Field Hockey Foundation, an organization dedicated to furthering the sport within communities and to increasing Olympic representation. Mr. Weir holds a Bachelor of Science degree in Accounting from St. Johns University. He is licensed to practice public accounting in New York and New Jersey and holds a School Auditor's license in New Jersey. Based in New York City at Marks Paneth & Shron's midtown headquarters, Mr. Weir resides in Millington, New Jersey.

Dana Marti, CPA, is a Partner at Marks Paneth & Shron LLP. Bringing nearly 20 years of tax experience to this position, Ms. Marti specializes in income tax planning and consulting services for closely held businesses and high net worth individuals, with a concentration in commercial and residential real estate. Previously, Ms. Marti was a partner and tax specialist at Gassman Rebhun & Co., roles she maintained when the firm merged into Marks Paneth & Shron in 2000. An active participant in a number of professional organizations, Ms. Marti is a member of the Tax Division of the American Institute of CPAs as well as both the Suffolk and New York City Chapters of the New York State Society of CPAs. She is a member of the Women's Economic Roundtable, a group of businesswomen who convene for the purpose of professional networking and education. Dana Marti holds a Bachelor of Science Business Administration from Boston University and is licensed to practice public accounting in New York. Based at Marks Paneth & Shron's midtown Manhattan headquarters, she resides in St. James, New York.

David Marcus, CPA, MBA, JD, is a Senior Partner at Marks Paneth & Shron LLP. With a focus on strategy and planning, Mr. Marcus provides tax and financial advisory services to high net worth individuals, personal service companies, entertainment businesses, and a host of other clients. He has a specialty in trust and estate planning, which he draws upon heavily in serving high net worth individuals and their related businesses and holding companies. Mr. Marcus has spent his entire career with Marks Paneth & Shron and its predecessor firms. Joining the firm while still in school in the early 1970s, he rapidly advanced through each professional level, making Partner in 1980. With a well-rounded background in accounting, tax, finance and law, Mr. Marcus is involved in a number of professional organizations. He is a member of the American Institute of CPAs and the New York State Society of CPAs, where he serves on the Personal Financial Planning Committee. He is also a member of the American Bar Association and the New York State Bar Association, where he serves on the Trust & Estate Administration Committee. Additionally, he is a member and a past board member of the Estate Planning Council of New York City, Inc. as well as a member of the National Association of Estate Planners and Councils. Well known among reporters for his expertise on tax and financial matters, Mr. Marcus has been quoted in numerous publications such as Forbes, Money Magazine, Gannett Newspapers, and the CPA Journal. In addition to his professional activities, Mr. Marcus donates his time to his cooperative housing corporation, where he has previously served as Treasurer and currently serves as President. David Marcus holds a Bachelor of Arts in Accounting from Queens College of the City University of New York, a Master of Business Administration in Taxation and finance from New York University's Stern School of Business, and a Juris Doctor from Brooklyn Law School. He is licensed to practice both public accounting and law in New York and has been admitted to practice before the United States Tax Court. Mr. Marcus is based in Marks Paneth & Shron's midtown Manhattan headquarters and resides in Greenwich Village, New York City.

Dean Hiltzik, Class III Director. Mr. Hiltzik has been a member of our board of directors since May 2000 and his term will expire at the annual meeting of stockholders in 2011. From September 1999 until May 2000, Mr. Hiltzik was a member of the board of directors of All Communications Corporation ( ACC ). Mr. Hiltzik, a certified public accountant, is a partner and director at the accounting and consulting firm of Marks Paneth & Shron LLP ( MPS ), which acquired his former firm Schneider & Associates LLP, which he joined in 1979. MPS provides tax and consulting services to Glowpoint. Mr. Hiltzik received a B.A. from Columbia University and an M.B.A. in Accounting from Hofstra University.

Harriet Greenblatt, CPA, is a Partner at Marks Paneth & Shron LLP. She has been practicing public accounting since July 1983. She specializes in the restaurant, catering and manufacturing industries as well as serving high net worth individuals. Ms. Greenblatt was the Quality Review Partner at Schneider & Associates LLP until it merged with Marks Paneth & Shron in 2008. In that capacity, she was responsible for reviewing all financial statements reported on by Schneider & Associates for adherence to appropriate accounting, auditing and attestation standards. Ms. Greenblatt holds a Bachelor of Science degree in Accounting from the State University of New York at Old Westbury. She is licensed to practice public accounting in New York and is based in Marks Paneth & Shron?s Long Island office.

Harry Moehringer, CPA, brings more than 25 years of public accounting to his position as a Partner in the real estate group at Marks Paneth & Shron LLP. In this capacity Mr. Moehringer provides audit, tax and financial advisory services to builders, R.E.I.T.s, construction contractors, landlords, real estate management firms, and other businesses involved in property acquisition, development and management. Additional areas of specialty include tax planning for high net worth individuals and advisory services for the not-for-profit sector. Notably, Mr. Moehringer is also a member of the firm's Executive Committee, which is responsible for overseeing management, developing strategy and setting policy. In 1979, Mr. Moehringer began his accounting career by joining Marks Shron & Company, a predecessor of today's Marks Paneth & Shron LLP. Since that time, he progressed through successive levels of the firm, achieving partner status in 1990. Mr. Moehringer is a member of the American Institute of CPAs and the New York State Society of CPAs where he has served on a variety of real estate and not-for-profit committees. A frequent author and contributor, Mr. Moehringer has penned articles for the Real Estate Journal and Real Estate Weekly, among other publications. In addition to his professional activities, Mr. Moehringer serves on the Board of Directors of North Shore Animal League. He also volunteers his time and expertise in support of other not-for-profits and family foundations in the Metropolitan area. Mr. Moehringer holds a Bachelor of Arts in Accounting from Queens College of the City University of New York. He is licensed to practice public accounting in New York and he is based in Marks Paneth & Shron's New York City headquarters. Mr. Moehringer resides in Westchester County, New York.

Kurt Kiess, CPA, is a Partner at Marks Paneth & Shron LLP. He provides audit and tax services to clients in a variety of industries, with concentrations in retail, insurance brokerage, and manufacturing. He has developed specialties in estate planning and taxation matters as well as in mergers and acquisitions. Prior to his current position at Marks Paneth & Shron, Mr. Kiess was a Partner in the firm of Grossman, Brozman & Agrin before it merged with Marks Shron & Company in the summer of 1997. He became a Partner at Marks Shron & Company in 2000 and maintained that role as the firm evolved through a merger into Marks Paneth & Shron. Mr. Kiess is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA). A favorite source for local reporters, he is often quoted in Crain?s New York Business regarding tax and accounting matters. In his spare time, Mr. Kiess trains for and participates in Swim Across America, an organization focused on long distance swimming in the Long Island Sound to raise money for Cancer Research. Kurt Kiess holds a Bachelor of Arts in Accounting from Adelphi University and a Masters degree in Taxation from Baruch College of the City University of New York. Additionally, he is a certified Business Valuation analyst. Mr. Kiess is based at Marks Paneth & Shron's New York City headquarters and is licensed to practice public accounting in New York. He resides in Manhasset, Long Island.

Michael McNee, CPA, is the Partner-in-Charge of the Nonprofit Industry Services Group and a member of the Executive Committee of Partners at Marks Paneth & Shron LLP. As Partner-in-Charge, Mr. McNee oversees the group's day-to-day operations as well as develops strategy, sets policy and acquires and develops talent. In addition to his managerial duties, he maintains client responsibilities and frequently represents the firm in presenting to Boards of Directors. His specialties include audit and tax for a wide variety of nonprofit entities, including third-party government-funded organizations as well as those that are contribution-based. As a member of the firm's Executive Committee, Mr. McNee provides input into the firm's strategy and assists in setting policy and providing oversight. Having more than 25 years of experience dedicated to exempt organizations, Mr. McNee has served in public accounting as an auditor and advisor to numerous organizations. He also has the distinction of having partner-level experience in both "Big 5" and regional firm environments. While in college, Mr. McNee worked part time in a social service agency with the developmentally disabled. This experience of being a "direct care worker" proved to be formative in his decision to concentrate in the nonprofit industry. Mr. McNee is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA). He has held several leadership positions with the New York State Society of CPAs. Mr. McNee is a past Chairman of the New York State Society of Certified Public Accountants (the "Society") Nonprofit Organizations Committee (the "Committee") and has served on that committee for over a decade. He also chaired the Committee's annual nonprofit conference several times and has spoken at this premier event on various matters including: Board governance (under a new Sarbanes-Oxley world), consolidations, and due diligence in mergers of nonprofits as well as fraud. During his tenure as Chairman, he was involved in a number of task forces dealing with issues relating to the nonprofit sector including: the FASB's Consolidation Exposure Draft, the New York Bar Association's Endowment Fund Appreciation/Depreciation recommendations and the New York State Consolidated Fiscal Report Working Group. Prior to his involvement with the Committee, he was active on the Society's Health Care Institutions Committee. Mr. McNee recently served on the Society's Audit Committee which oversees the Society's annual external audit on behalf of its 30,000 plus members. Mr. McNee was also appointed to a senior policy committee of the Society entitled the Quality Enhancement Policy Committee ("QEPC"). The mandate of the QEPC is to evaluate the peer review process for members and couple that evaluation with ethics policies in order to drive change in the profession's approach to peer review and other matters. Mr. McNee is also a past recipient of the NYSSCPA's Outstanding Discussion Leader Award. A prominent industry thought-leader, Mr. McNee has written articles for a number of publications, including the CPA Journal, the Foundation for Accounting Education, and the Association Executive and has served as a past Editor of the NYSSCPA's newsletter, entitled the Consolidated Fiscal Reporting Bulleting. He has presented to industry organizations on a number of occasions on topics relating to the nonprofit sector, including board governance in a Sarbanes-Oxley world, consolidation and due diligence in mergers of nonprofits, and fraud and mismanagement avoidance. Over the years, Mr. McNee has donated his time and expertise to charitable organizations as a volunteer, helping to run Special Olympics events and serving on Boards of charities. Mr. McNee holds a Bachelor of Business Administration in accounting from Pace University. He is licensed to practice in New York and Connecticut.

Richard Stern, CPA, is a Partner at Marks Paneth & Shron LLP. While he serves clients in a broad range of industries, he concentrates heavily on the media and entertainment industry where he provides both tax and audit services to commercial producers, film equipment rental companies, directors, editors, and music producers. Mr. Stern also serves on the firm's Continuing Professional Education committee and frequently provides internal training on a variety of IT applications and issues. Mr. Stern joined Marks Paneth & Shron in 1989. Since that time, he has progressed through successive levels of the firm, becoming a partner in 2006. Mr. Stern is an active member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA). He represents the firm in several professional and business organizations, including the Association of Independent Commercial Producers, the Association of Independent Commercial Editors, and BritishAmerican Business Inc. Mr. Stern holds a Bachelor of Arts in Accounting from Queens College of the City University of New York and has completed post-baccalaureate studies at Baruch College, also of the City University of New York. He is licensed to practice public accounting in New York and is based at Marks Paneth & Shron's New York City headquarters. He resides in Merrick, New York.

Robert Goldstein, CPA, is a Partner at Marks Paneth & Shron LLP. Bringing more than 40 yeas of experience to this position, his distinguished career includes extensive experience in public accounting and taxation as well as in financial management within private industry. Prior to joining Marks Paneth & Shron, Mr. Goldstein was a Partner in Leipziger & Breskin LLP, a Manhattan-based accounting firm that recently merged with Marks Paneth & Shron. Mr. Goldstein joined Leipziger & Breskin as a Partner in 1988. Prior to that, he served as Director and Chief Financial Officer of a multinational shipping company, where he was responsible for managing all financial and contractual matters. During this time, he was appointed as a Maritime Arbitrator in New York. Before working in private industry, he gained significant public accounting experience with the New York-based firm, Eisner & Lubin LLP, where he handled audit, tax and other matters for public and private commercial clients. Throughout his career in public accounting, Mr. Goldstein has been actively involved in both the American Institute of CPAs (AICPA) and the New York State Society of CPAs (NYSSCPA). He is a former chairperson and current member of the NYSSCPA?s Committee for Relations with the IRS. He has also served on the NYSSCPA?s task force for Restructuring the IRS and has been a member of the AICPA?s Practice and Procedures Committee. Mr. Goldstein is currently a member of both the NYSSCPA?s Tax Division Oversight Committee and its Committee on Practical Reform for the Tax System. Mr. Goldstein is a frequent speaker on tax matters and has written and testified before the Senate Finance Committee regarding IRS abuse, modernization and restructuring. He is also a frequent lecturer for the Foundation for Accounting Education. Robert Goldstein holds a Bachelor of Business Administration in Accounting from Baruch College of the City University of New York. Notably, Mr. Goldstein is one of the few civilian recipients of the Brookhaven Service Center Director?s Award. He is licensed to practice public accounting in New York and is based at Marks Paneth & Shron?s midtown Manhattan headquarters. He resides in Stamford, Connecticut.

Shelly Barnett is a Certified Public Accountant and was partner-in-charge of the Long Island Region of Marks Paneth & Shron LLP. She is the first woman to be named a partner at the firm. Her credentials include a broad array of professional and civic positions and awards. She is a member of the American Institute of Certified Public Accountants and of the New York State Society of CPAs, former chair of the Cooperation with Bankers and other Credit Grantors Committee of the NYSSCPA s Nassau Chapter. She also belongs to the Oil Heat Institute of Long Island, the New York Oil Heat Association, the Long Island Association and the National Association of Women Business Owners (NAWBO). Within NAWBO, Shelly founded The Committee of 100, a group of women who own and operate companies with gross sales in excess of $1 million. She sits on the Board of Visitors of Touro Law School. The March of Dimes named her one of its Women of Distinction for 1995 and she received the 1995 Women in Business Advocate Award and the 1998 New York Accountant Advocate of the Year from the U.S. Small Business Association. In the 2001 Shelly was selected as one of the 2001 Long Island s Top 50 Women Professionals, which recognizes her significant contributions to the regions economy and community.

Steven Berse, CPA, is a Partner at Marks Paneth & Shron LLP. In this capacity, he provides audit, accounting and business consulting services to closely held businesses and partnerships as well as tax advisory services to their owners/partners. He specializes in the areas of broker dealers, investment partnerships, broadcasting, and professional services firms, and he is a Partner with the firm's Law Firm Services Group. He also has a matrimonial practice in which he performs lifestyle analysis and determines the parties' respective net worth, including required forensics. He is often asked to provide due diligence services by his entrepreneurial business clients in connection with proposed mergers and acquisitions and by investment partnerships in connection with contemplated investments. Mr. Berse has been with Marks Paneth & Shron since 1980. He began his career by joining a small, local firm that soon merged with Paneth Haber and Zimmerman, one of the predecessor firms of today's Marks Paneth & Shron. Mr. Berse is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA), where he is a past chairman of the Committee on Sales, Exchanges and Basis. Additionally, he has authored tax articles for the CPA Journal, a publication of the NYSSCPA, and has served as a contributing editor of that publication. He has also been a panelist and speaker at the Society's tax plenary sessions. Mr. Berse holds a Bachelor of Arts in Accounting from Queens College of the City University of New York. He is licensed to practice in New York and he is based in Marks Paneth & Shron's New York City headquarters. Mr. Berse resides in Hauppauge, Long Island.

Steven Henning is a Partner at Marks Paneth & Shron LLP in New York where he is a financial reporting expert with more than 20 years of experience in public accounting, fraud and forensic investigations, GAAP and IFRS consulting, and teaching at the university level. Dr. Henning's work includes: helping foreign private issuers to register and list their shares in the U.S.; counseling Boards of Directors on SEC reporting requirements; assisting with the transition of accounts from U.S. accounting standards to IFRS; conducting accounting training sessions for the personnel of multinational companies headquartered abroad; aiding corporations with revenue recognition and other financial reporting issues; performing acquisition due diligence; and consulting on M&A-related accounting issues. Dr. Henning was an accounting professor for several years at the University of Colorado and at Southern Methodist University. Throughout his academic career, he received numerous teaching awards and also served for a year as an Academic Fellow in the Office of the Chief Accountant at the United States Securities and Exchange Commission (SEC). Dr. Henning is currently a member of the NASDAQ Listing Qualifications Panel and a past member of the SEC Regulations Committee, which acts as the primary liaison between the accounting profession and the SEC on technical matters relating to SEC rules and regulations. In addition, he has consulted with the SEC on auditor oversight issues. He has presented continuing education courses for organizations including Goldman Sachs and the United States Department of Justice.

Steven Schochet, CPA, brings more than 30 years of public accounting experience to his position as a Partner at Marks Paneth & Shron LLP. In this role, Mr. Schochet provides tax, audit and accounting services to a full spectrum of clients, including broker dealers, leasing companies, law firms and manufacturers, among others. He also has a significant concentration in real estate, including real estate developers, managing agents, commercial property owners, and those involved in the management and development of co-ops, condominiums, and low-income housing. In addition to his client responsibilities, Mr. Schochet oversees the Quality Review function for the firm. Before joining Marks Paneth & Shron, Mr. Schochet spent 13 years at PriceWaterhouseCoopers LLP (formerly Coopers & Lybrand LLP). There, he primarily specialized in SEC-related matters, handling GAAS and GAAP issues. Mr. Schochet is a member of the American Institute of CPAs and the New York State Society of CPAs. Additionally, he has lectured for the New York State Bar Association. Mr. Schochet holds a Bachelor of Science in Accounting from Long Island University. He is based in Marks Paneth & Shron's New York City headquarters and resides in Melville, New York.

Susan H. Nadler, CPA, is a Partner at Marks Paneth & Shron LLP. She has been practicing public accounting since 1989. Ms. Nadler has extensive experience serving the real estate industry and has worked with many of New York City?s leading developers, owners, operators and investors providing accounting, attest and tax services. Her broad background includes preparing and auditing certiorari filings, special purpose financial statements and operating escalations, performing due diligence on major real estate acquisitions and mezzanine lending arrangements as well as preparing and reviewing complex cash flow models and financial projections. She also advises on debt financing and loan covenants; conducts operational audits to identify ways to strengthen internal controls and increase cash flows and work-flow efficiencies; evaluates leasing arrangements and reviews partnership income tax returns.

William Jennings, CPA, is a Partner at Marks Paneth & Shron LLP and a member of its Executive Committee, which sets policy and strategy for the firm. Mr. Jennings consults with his clients on all facets of accounting and tax issues. He primarily concentrates in real estate, both commercial and residential, inclusive of low-income housing. He has strong relationships with government agencies, frequently traveling to Washington, D.C., to speak with Senators, Congressman and the Secretary of Housing and Urban Development (HUD) regarding administration policies. In addition to his successful real estate practice, Mr. Jennings also counts high net worth individuals as a specialty. In this capacity, he devises strategies for family wealth planning, revenue maximization and wealth preservation. Additionally, he consults to closely held businesses, including security guard companies, assisting them with buying and selling businesses as well as other tax and accounting matters. With more than 30 years of experience dedicated to public accounting, Mr. Jennings has spent nearly his entire career with Marks Paneth & Shron and its predecessor firms. During this time, he has made many contributions to the industry. In example, he prepared and consulted on the first market rate conversion of a Mitchell Lama housing development in New York City, an event that received widespread news coverage. He has also helped structure equity take-outs, low income housing tax credits, opt-outs, Section 8 mark-to-markets and has assisted clients in acquiring financing. Additionally, he has been instrumental in affecting changes to HUD policy regarding mark-down-to-market Section 8 renewals. Mr. Jennings is a member of the American Institute of CPAs, the New York State Society of CPAs (NYSSCPA), and the Associated Builders and Owners of Greater New York Association (ABO). In 1999, he received the ABO Emma Lazarus Award for outstanding service to the real estate industry. Over the years, Mr. Jennings has donated his time and expertise to championing the causes of the underprivileged. He is a former chair of the not-for-profit homebuilding association, NATA, which provides homes and vocational training to low-income families, and he is a recipient of NATA's Community Humanitarian Award, which recognized him for ten years of service to underprivileged children and homeless families. He has received the North Amityville Community Humanitarian Award and has been honored by the Family Service League, for which he previously served as a board member. Mr. Jennings is currently involved with the Family Service League and the Queens Center for Progress and he serves on the board of directors of the North Amityville Rehab Housing Association. Mr. Jennings holds a Bachelor of Arts in Accounting from Dowling College. He is licensed to practice in New York and is based in Marks Paneth & Shron's midtown Manhattan headquarters. He maintains residences in New York City, Long island, and Scottsdale, Arizona.

Glenn Sacks, CPA, is a Director within the Litigation Services Group at Marks Paneth & Shron LLP. In this position, he works primarily in the areas of securities fraud and accounting malpractice, reviewing and analyzing relevant materials, researching pertinent accounting and auditing issues, assisting at depositions, developing expert testimony, and consulting with attorneys on various matters. With nearly 30 years of experience both in public accounting and private industry, Mr. Sacks has developed extensive knowledge of Generally Accepted Accounting Principles ("GAAP"), auditing, and forensic practices as well as deep expertise in the real estate and manufacturing industries. Mr. Sacks has worked at Marks Paneth & Shron LLP as a litigation consultant assisting attorneys in class action securities litigation for ten years. During this time, he was the lead accounting consultant on many high-profile cases, including Cendant Corporation, Lucent Technologies and Nortel Networks Corporation. Immediately prior to joining the firm, Mr. Sacks was employed in private industry as a portfolio controller for a institutional realty advisory group and a real estate property management firm where he wrote and developed accounting policies, reviewed and approved annual business plans and approved annual property budgets and forecasts. Additionally, he has "Big Four" experience working as an audit manager in a leading firm's financial services industry group. In this position, he was responsible for the audit of both commercial and residential properties of a large insurance and financial services company and for assisting in the development and implementation of an Enterprise GAAP policy by preparing written policy backgrounds and assisting individual business units in developing statements of position and analysis. Mr. Sacks is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA) where he serves on the organization's Professional Ethics Committee. Mr. Sacks has co-authored an article for the Practising Law Institute's Legal Malpractice Course Handbook, entitled How Litigators Can Use Accounting Experts to Enhance their Effectiveness. He currently serves as a mentor for the Educational Outreach Program for Catholic Charities of New York. Glenn Sacks holds a Bachelor of Science in Accounting from Syracuse University and is licensed to practice public accounting in New York and New Jersey. Based in New York City at Marks Paneth & Shron's midtown headquarters, he resides in Caldwell, New Jersey.

John E. Barron, CPA, is a Director of Litigation Services within the Litigation Services Group at Marks Paneth & Shron LLP. In this capacity, he provides litigation support services, including expert testimony and consultation, the review of audit work papers, client documents, and testimony, researching GAAP and GAAS issues, and preparation of expert reports primarily for class action litigation involving securities fraud. His areas of expertise include accounting and auditing issues related to financial instruments, investment securities, revenue recognition and the sufficiency of audit procedures and the evaluation of audit results. Since joining Marks Paneth & Shron, John has worked on cases in a variety of industries including: technology, securities, manufacturing, and financial services. He has testified in cases involving securities valuation by hedge funds, landlord/tenant disputes and alleged professional ethics violations. Cases in which Mr. Barron has provided litigation support services include: Freddie Mac, Heartland High Yield Municipal Bond Fund, McKesson HBOC, Lipper Convertible securities, Beacon Hill securities, Leap Wireless, Telxon Corporation, and AOL Time Warner. Mr. Barron brings more than thirty years of experience to his role at Marks Paneth & Shron. Before joining the firm, he spent 13 years as an Audit Partner with Deloitte & Touche LLP, where he primarily served publicly held clients in the financial services and real estate industries. Notably, he was a firm-designated financial instruments specialist (SFAS 133) and an instructor for National "Technical Excellence" training. His accomplishments there included developing national audit valuation support guidelines and participating on peer review teams tasked with evaluating the auditing practices of other national accounting firms. In addition, Mr. Barron has eleven years of experience in private industry serving as Chief Operating Officer and Chief Financial Officer for a real estate investment group. Mr. Barron is a member of the American Institute of CPAs and the New York State Society of CPAs (NYSSCPA) where he serves on the Professional Ethics Committee. In his spare time, Mr. Barron helps young adults make significant life and career changes by volunteering as an Educational Outreach Program Mentor for Catholic Charities of New York. Mr. Barron holds a Bachelor of Science in Business Administration-Accounting from the University of Florida. He is licensed to practice in New York.

William Holmes, CPA, is a Director of Litigation Services within the Litigation Services Group at Marks Paneth & Shron LLP. In this capacity, he provides forensic accounting and litigation support services, such as reviewing audit workpapers and client documents, researching highly complex accounting and auditing issues, and drafting expert reports, primarily for class action litigation involving securities fraud. His areas of expertise include materiality and securitizations as well as the banking and insurance industries. Mr. Holmes has testified as an expert witness in a number of high-profile cases involving insurance companies, financial institutions, and telecommunications companies, among others. Prior to joining Marks Paneth & Shron in 2001, Mr. Holmes was an audit partner with a large regional CPA firm located in the Philadelphia area where he specialized in providing management consulting and litigation services to major insurance companies. Previously, he served as an audit partner and director of quality assurance for another regional CPA firm which merged with a national CPA firm. Mr. Holmes is a member of the American Institute of CPAs and the Pennsylvania Institute of CPAs, where he is a member of the the Audit and Accounting Committee. Additionally, he has authored articles for the CPA Journal on topics such as SAS 103 documentation requirements. Committed to education and community service throughout his career, he has served as an adjunct professor of accounting at both the Wharton School of the University of Pennsylvania and Loyola College. In his spare time, he serves as a volunteer for the Delaware Valley Golden Retriever Rescue and Pals for Life. Mr. Holmes holds a Bachelor of Science in accounting from Loyola College, where he graduated magna cum laude, receiving the Accounting Medal for the highest GPA in his class. In addition, he has completed the Financial Management Program at Darden School of Business at the University of Virginia. He is a Certified Public Accountant in Pennsylvania and Maryland. Mr. Holmes is based at Marks Paneth & Shron's mid-town Manhattan headquarters and resides in Pennsylvania.

Anna Zubets is a CPA and a Manager at Marks Paneth & Shron LLP in New York. She spent eight years with KPMG LLP in the USA and UK, including two years in London as a member of the firm?s International Financial Reporting Group, a center responsible for advising KPMG member firms around the world on the application of IFRS. In that role, Anna responded to technical queries on the application of IFRS from KPMG audit teams worldwide, and she served as the group?s technical lead on several specific accounting topics. She also prepared IFRS training materials and instructed internal training sessions. In her current role at Marks Paneth, Anna is a litigation services consultant, assisting attorneys and others to understand complex accounting and auditing issues. She is also active in the New York State Society of CPAs? Auditing Standards and Procedures Committee and Financial Accounting Standards Committee.

Robert Hughes, EA, is a Principal at Marks Paneth & Shron. In this capacity, he handles state, local and federal tax filings, specializing in high net worth individuals, estates, trusts, and private foundations. Mr. Hughes began his career with the IRS where he progressed from an entry-level position in the error correction department to a senior position as Office Auditor. He also has extensive experience working in the tax departments of several high-profile banks where he managed tax compliance activities for high net worth individuals. In 1997, Mr. Hughes joined Marks Paneth & Shron as a Manager. He was quickly promoted to Senior Manager and then to Principal just a few years later. Throughout his career, Mr. Hughes has accumulated significant knowledge of software which he frequently shares with his peers. He has provided advisory services and has conducted internal seminars for the firm on a number of popular accounting software packages. Mr. Hughes is a member of the New York State Society of CPAs and is a member of the National Association of Enrolled Agents. In addition to his professional activities, he sits on the Planned Giving Committee for the United Way of New York City. Mr. Hughes holds a Bachelor of Business Administration from Adelphi University and a Masters in taxation from Pace University. He resides in Glen Rock, New Jersey and works in Marks Paneth & Shron?s midtown Manhattan headquarters.

Norman Gastman, a Tax Principal at our New York office, will go head-to-head with anyone on his continuing success rate in New York State and IRS examinations. From his specialties in State and Local Taxation, Corporate Taxation, High Net Worth Individual, NY Residency and Sales Tax Audits, to his role as administrative tax principal for Marks Paneth & Shron LLP, Norman commands a comprehensive knowledge of taxation issues. Norman became a Principal when his original firm, Paneth, Haber & Zimmerman, merged to become Marks Paneth & Shron LLP. Mr. Gastman's professional memberships include the New York State Society of CPAs and its Relations with the IRS, Partnerships, LLC's and New York, Multi-State and Local Taxation Committees, as well as the New York and National Associations for Enrolled Agents. He is a former officer of the Hollis Hills Jewish Center and a member of its Board of Trustees.

Richard Hecht was managing partner of Charles Hecht & Company LLP before becoming a partner at Marks Paneth & Shron LLP. His professional affiliations include Vice President of the New York State Society of CPAs and chairmanship of its Management of Accounting Practice and Public Relations Committees. He was instrumental in changing the NYSSCPA Benevolent Fund to its present Scholarship Fund. His articles have appeared in Law Firm Administrator and Accounting Today and he is a frequent speaker to legal and business groups on business structures, management transition, professional group marketing and ownership agreements and structures. Richard applies his abilities with equal success to civic organizations. He was a member of the City of White Plains School Board, for which he developed a long term financial plan, since implemented. He is also a past board member and treasurer of Congregation Emanuel. Richard Hecht graduated from Cornell University and holds an MBA from New York University Graduate School of Business. He is based in the firm s Manhattan headquarters and also serves clients out of Marks Paneth & Shron's Westchester office.

Saul Hoff graduated with a B.S. degree from New York University (School of Commerce, Accounting and Finance) in 1958. In 1965 he became a Certified Public Accountant. From 1959 to 1980 he was a member of Joseph Lipshie & Co., which merged in 1969 to become Weber Lipshie & Co. In 1980 Mr. Hoff opened his own accounting practice and in 1996 merged this practice with Marks Shron & Co., LLP. Mr. Hoff is a recognized expert in all matters of accounting for the jewelry industry. He helped implement software which has enabled his clients to monitor their profitability and inventory controls. He has been hired by financial institutions as a consultant to assist them in their workout of problem loans. These financial institutions have consistently obtained higher than normal recovering percentages. Mr. Hoff has been actively involved in all aspects of the accounting community. He is a member of the American Institute of Certified Public Accountants (AICPA) and in the New York State Society of CPAs. For the latter, he has served on various committees, including as Chairman of the Textiles Committee. Mr. Hoff has also received awards from a number of philanthropic organizations for the work that he has performed on their behalf.

Steven Eliach, JD, LLM, is a lawyer and Principal within the tax practice at Marks Paneth & Shron LLP. He specializes in taxation for the real estate industry, estate planning, and income taxation of closely held companies. In addition to his client service responsibilities, Mr. Eliach chairs the Tax Department at Marks Paneth and Shron. In this capacity, he oversees personnel, manages business development and handles a host of other administrative duties. With more than 20 years of industry experience, Mr. Eliach has spent nearly his entire career at Marks Paneth & Shron and its predecessor firms. Over the years, he has held many positions within the firm, becoming a Principal in 1996. During this time, he has become adept at devising complex real estate planning strategies using joint ventures, options, and like kind exchanges. In order to produce optimal results for his clients, Mr. Eliach has also developed sophisticated estate planning capabilities where he uses techniques such as Grantor Retained Annuity Trusts, Charitable Remainder Trusts and Family Partnerships. Additionally, he is frequently called upon to structure complex business transactions involving mergers, sales, exchanges, partnership formation, liquidation, and planning for S Corporations. Mr. Eliach is a member of the New York Bar Association, the Connecticut Bar Association and the New York City Bar Association. He is also an associate member of the New York State Society of CPAs.