AICPA Committees 1999/2000, Officers, Board of Directors, Council

University of Mississippi eGrove

American Institute of Certified Public AICPA Committees Accountants (AICPA) Historical Collection

1999

AICPA committees 1999/2000, officers, board of directors, council, boards and committees, state CPA socieities, dates of board, council and annual member mieetings; Appendix J committee, technical resource panel, task force members lists and completed task force projects

American Institute of Certified Public Accountants (AICPA)

Follow this and additional works at: https://egrove.olemiss.edu/aicpa_comm

Part of the Accounting Commons, and the Taxation Commons AICPA COMMITTEES 1999/2000

Officers, Board of Directors, Council, Boards and Committees

State CPA Societies

Dates of Board, Council, and Annual Member Meetings

______APPENDIX J Committee, Technical Resource Panel, Task Force Member Lists and Completed Task Force Projects AICPA COMMITTEES 1999/2000

Officers, Board of Directors, Council, Boards and Committees

State CPA Societies

Dates of Board, Council, and Annual Member Meetings

Page 1 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

1211 Avenue of the Americas, New York, NY 10036-8775 (212) 596-6200 FAX: (212) 596-6213

Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881 (201) 938-3000, (212) 596-6200 FAX: (201) 938-3329

1455 Pennsylvania Avenue NW, Washington, DC 20004-1081 (202) 737-6600 FAX: (202) 638-4512

AICPA Online: http://www.aicpa.org COMMITTEE APPOINTMENTS

Frank J. Katusak (212) 596-6130 FAX: (212) 596-6104 [email protected] Luz Perez (212) 596-6113 FAX: (212) 596-6104 [email protected] David Ray (212) 596-6030 FAX: (212) 596-6104 [email protected] Andrea D. Singletary (212) 596-6097 FAX: (212) 596-6104 [email protected]

All rights reserved. For information about permission to copy any part of this work for redistribution or for inclusion in another document or manuscript, please call the AICPA Copyright Permissions Hotline at 201-938-3245. A Permissions Request Form for emailing requests is available at www.aicpa.org by clicking on the copyright notice on any page. Otherwise, requests should be written and mailed to Permissions Department, AICPA, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881. 1234567890 GC 998

Page 2 PAST CHAIRMEN1...... 4 Overview of AICPA and Its Committee Structure...... 10 Board of Directors...... 17 Officers...... 17 Directors...... 17 Board Committees...... 17 Council Members...... 17 Elected Members...... 17 Ex Officio...... 17 Designated...... 17 Representatives...... 17 Of State Societies...... 17 Representation by State...... 17 Future Meeting Dates of Board, Council, and Annual Members’ Meetings...... 30 Division For Sponsored Firms...... 77 Political Leadership Cabinet...... 83 Delegates to the International Committees and Conferences...... 85 Education Committee...... 86 Ethics Committee...... :..86 Financial And Management Accounting Committee...... 87 Information Technology Committee...... 87 International Auditing Practice Committee...... 87 Practice Group B Advisory Committee...... 88 Executive Directors of State Society Offices...... 92 Alphabetical Index of All Members of Boards Executive Committees, Committees, Special Committees, Subcommittees, and Affiliated Entities...... 98 Alphabetical Index of AICPA Committee Staff Liaisons...... 114

Page 3 PAST CHAIRMEN1

AMERICAN ASSOCIATION OF PUBLIC ACCOUNTANTS 1887-1888 James Yalden 1888-1889 John Heins 1889-1890 John Heins 1890-1891 John Heins 1891-1892 James Yalden 1892-1893 Henry R.M. Cook 1893-1894 Richard F. Stevens 1894-1895 Richard F. Stevens 1895-1896 Richard F. Stevens 1896-1897 Frank Broaker 1897-1898 W. Sanders Davies 1898-1899 David Rollo 1899-1900 Leonard H. Conant 1900-1901 Leonard H. Conant 1901-1902 Ferdinand W. Lafrentz 1902-1903 Ferdinand W. Lafrentz 1903-1904 John R. Loomis 1904-1905 John R. Loomis 1905-1906 John R. Loomis 1906-1907 Elijah Watt Sells 1907-1908 Elijah Watt Sells 1908-1909 J.E. Sterrett 1909-1910 J.E. Sterrett 1910-1911 Edward L. Suffern 1911-1912 Edward L. Suffern 1912-1913 Robert H. Montgomery 1913-1914 Robert H. Montgomery 1914-1915 J. Porter Joplin 1915-1916 J. Porter Joplin

THE INSTITUTE OF ACCOUNTANTS IN THE UNITED STATES OF AMERICA 1916-1917 W. Sanders Davies

AMERICAN INSTITUTE OF ACCOUNTANTS 1917-1918 W. Sanders Davies 1918-1919 Waldron H. Rand 1919-1920 Waldron H. Rand 1920-1921 Carl H. Nau 1921-1922 Carl H. Nau 1922-1923 Edward E. Gore 1923-1924 Edward E. Gore 1924-1925 John B. Niven 1925-1926 William H. West 1926-1927 William H. West 1927-1928 John R. Ruckstell 1928-1929 Frederick H. Hurdman 1929-1930 Frederick H. Hurdman 1930-1931 Charles B. Couchman 1931-1932 Charles B. Couchman 1932-1933 John F. Forbes 1933-1934 John F. Forbes

Page 4 1934- 1935 George Armistead 1935- 1936 Robert H. Montgomery

AMERICAN INSTITUTE OF ACCOUNTANTS 1936--1937 Robert H. Montgomery 1937--1938 Clem W., Collins 1938--1939 Clem W., Collins 1939--1940 John K.. Mathieson 1940--1941 C. Oliver Wellington 1941--1942 Norman L. McLaren 1942--1943 George S. Olive 1943--1944 Victor H. Stempf 1944--1945 Samuel J. Broad 1945--1946 T. Dwight Williams 1946 -1947 Edward B. Wilcox 1947 -1948 George D. Bailey 1948 -1949 Percival F. Brundage 1949 -1950 J. Harold Stewart 1950 -1951 T. Coleman Andrews 1951 -1952 J. William Hope 1952 -1953 J.A. Phillips 1953 -1954 Arthur B. Foye 1954 -1955 Maurice H. Stans 1955 -1956 John H. Zebley, Jr.

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 1956- 1957 Marquis G. Eaton 1957- 1958 Alvin R. Jennings 1958- 1959 Louis H. Penney 1959- 1960 J.S. Seidman 1960- 1961 Louis H. Pilie 1961- 1962 John W. Queenan 1962- 1963 Robert E. Witschey 1963- 1964 Clifford V. Heimbucher 1964- 1965 Thomas D. Flynn 1965- 1966 Robert M. Trueblood 1966- 1967 Hilliard R. Giffen 1967- 1968 Marvin L. Stone 1968- 1969 Ralph E. Kent 1969- 1970 Louis M. Kessler 1970- 1971 Marshall S. Armstrong 1971- 1972 Walter J. Oliphant 1972- 1973 LeRoy Layton 1973- 1974 Samuel A. Derieux 1974- 1975 Philip L. Defliese 1975- 1976 Ivan O. Bull 1976- 1977 Michael N. Chetkovich 1977- 1978 Stanley J. Scott 1978- 1979 Joseph P. Cummings 1979- 1980 Wm. R. Gregory 1980- 1981 William S. Kanaga 1981- 1982 George D. Anderson 1982- 1983 Rholan E. Larson 1983- 1984 Bernard Z. Lee 1984- 1985 Ray J. Groves 1985- 1986 Herman J. Lowe 1986-1987 J. Michael Cook

Page 5 1987- 1988 A. Marvin Strait 1988- 1989 Robert L. May 1989- 1990 Charles Kaiser, Jr. 1990- 1991 Thomas W. Rimerman 1991- 1992 Gerald A. Polansky 1992- 1993 Jake L. Netterville 1993- 1994 Dominic A. Tarantino 1994- 1995 Robert L. Israeloff 1995- 1996 Ronald S. Cohen 1996- 1997 Robert Mednick 1997- 1998 Stuart Kessler 1998- 1999 Olivia F. Kirtley

Page 6 Accounting & Reporting Subcommittee...... _...... 50 Accounting And Review Services Committee...... 45 Accounting Research Association, Inc...... 18 Accounting Standards Executive Committee...... 45 Accredited In Business Valuation (ABV) Examination...... 49 AICPA Benevolent Fund, Inc...... 48 AICPA Effective Legislation Committee...... 19 AICPA Foundation Trustees...... 46 AICPA International Auditing Standards Subcommittee...... 47 AICPA Political Leadership Cabinet...... 84 AICPA/NASBA Computerization Implementation Committee...... 50 Alabama Society of CPAs...... 93 Alaska Society of CPAs...... 93 Arizona Society of CPAs...... 93 Arkansas Society of CPAs...... 93 Assurance Services Executive Committee...... 46 Audit Committee ...... 19 Auditing Standards Board...... 4 6 Auditing Subcommittee...... 51 Awards Committee ...... 48 Board Of Directors For One Year...... 18 Board Of Directors For Three Years...... 18 Board Of Directors For Two Years...... 18 Board Of Directors, Executive...... 18 Board Of Examiners...... 49 Business And Industry Executive Committee...... 53 Business Law And Professional Responsibilities Subcommittee...... 51 Business Valuations Subcommittee...... 54 California Society of CPAs...... 93 Colegio De Contadores Publicos Autorizados De Puerto Rico...... 96 Colorado Society of CPAs...... 93 Compensation Committee...... 19 Connecticut Society of CPAs...... 93 Consulting Services Executive Committee...... 53 Corporations & Shareholders Taxation TRP...... 71 Council Member At Large For One Year...... 26 Council Member At Large For Three Years...... 26 Council Member At Large For Two Years...... 26 CPE Executive Committee...... 55 Delaware Socieyt of CPAs...... 93 Designated Council Representatives Of State...... 27 Educational Management Exchange Subcommittee...... 55 Elected Council For One Year...... 24 Elected Council For Three Years...... 22 Elected Council For Two Years...... 23 Employee Benefits TRP...... 72 Ex Officio ...... 26 Exempt Organizations Taxation TRP...... 72 Finance Committee ...... 20 Florida Institute of CPAs...... 93 Georgia Society of CPAs...... 93 Greater Washington Society of CPAs...... 93 Guam Society of CPAs...... 93 Hawaii Society of CPAs...... 94 Idaho Society of CPAs...... 94 Illinois CPA Society...... 94 Independence-Behavioral Standards Subcommittee...... 65 Indiana CPA Society...... 94 Individual Income Taxation TRP...... 72 Information Technology Executive Committee...... 56 Inter-American Accounting Association...... 86 International Accounting Standards Committee...... 86 International Federation Of Accountants...... 86 International Qualifications Appraisal Board...... 51 International Strategy Committee...... 56 International Taxation TRP...... 73 International Uniform CPA Qualification Examination...... 52 Iowa Society of CPAs...... 94 Joint AAA/AICPA Accounting Literature Awards Committee...... 63 Joint AICPA/AAA Collaboration Award Committee...... 64 Joint Trial Board ...... 57

Page 7 Kansas Society of CPAs...... 94 Kentucky Society of CPAs...... 94 Life Insurance/Disability Plans Committee...... 58 Maine Society of CPAs...... 94 Management Of An Accounting Practice Committee Including Small Firm Advocacy...... 78 Maryland Association of CPAs...... 94 Massachusetts Society of CPAs...... 94 Member Tax Practice Improvement Committee...... 69 Members In Government Committee...... 5 9 Michigan Association of CPAs...... 94 Minnesota Society of CPAs...... 95 Minority Initiatives Committee...... 59 Mississippi Society of CPAs...... 94 Missouri Society of CPAs...... 95 Montana Society of CPAs...... 95 National Accreditation Commission (NAC)...... 60 National Steering Committee On Regulation Of The Profession...... 60 Nebraska Society of CPAs...... 95 Nevada Society of CPAs...... 95 New Hampshire Society of CPAs...... 95 New Jersey Society of CPAs...... 95 New Mexico CPA Society...... 95 New York . State Society of CPAs...... 95 Nominations Committee For One Year...... 61 Nominations Committee For Two Years...... 61 North Carolina Association of CPAs...... 95 North Dakota Society of CPAs...... 95 Ohio Society of CPAs...... 95 Oklahoma Society of CPAs...... 95 Oregon Society of CPAs...... 96 Partnership Taxation TRP...... 73 PCPS Executive Committee...... 78 Peer Review Board ...... 61 Peer Review Committee (SECPS)...... 79 Pennsylvania Institute of CPAs...... 96 Personal Financial Planning Executive Committee...... 62 Personal Financial Specialist Examination Committee...... 52 Practice Group B Advisory Committee...... 89 Pre-Certification Education Executive Committee...... 63 Professional and Personal Liability Insurance Plan...... 58 Professional Ethics Executive Committee...... 64 Quality Control Inquiry Committee...... 80 Relations With The Bar Committee...... 67 Relations with the IRS Committee...... 70 Relations With The Judiciary Subcommittee...... 67 Retirement Committee...... 67 Rhode Island Society of CPAs...... 96 S Corporation TRP ...... 74 SEC Practice Section Executive Committee...... 80 SEC Regulations Committee...... 81 Society of Louisiana CPAs...... 94 South Carolina Association of CPAs...... 96 South Dakota CPA Society...... 96 Standard Setting Subcommittee...... 52 State and Local Taxation TRP...... 74 Strategic Planning Committee...... 68 Tax Accounting TRP...... 74 Tax Executive Committee...... 68 Tax Legislation and Policy Committee...... 71 Technical Issues Committee...... 81 Technical Standards Subcommittee...... 65 Tennessee Society of CPAs...... 96 Texas Society of CPAs...... 96 Trust, Estate and Gift Taxation TRP...... 75 Utah Association of CPAs...... 96 Vermont Society of CPAs...... 96 Virgin Islands Society of CPAs...... 96 Virginia Society of CPAs...... 96 Washington Society of CPAs...... 96 West Virginia Society of CPAs...... 97 Wisconsin Institute of CPAs...... 97

Page 8 Work/Life and Women's Initiatives Executive Committee...... 75 Wyoming Society of CPAs...... 97

Page 9 Overview of AICPA and Its Committee Structure

Page 10 MISSION STATEMENT AND STRATEGIC THEMES

AICPA MISSION STATEMENT The AICPA is committed to global preeminence in enabling its members to provide value-added services that optimize clients' , employers' and other users' decision-making effectiveness, ever mindful of the profession's covenant to serve the public interest with integrity and objectivity .

AICPA STRATEGIC THEMES These Strategic Themes establish the framework for AICPA planning activities . They are intended to guide the development and alignment of AICPA activities to the CPA vision. • Enabling Members to Deliver • Driving Markets to Members • Mobilizing The Membership • Representing Members • Establishing Rules and Regulations • Protecting the Public Interest • Being More Competitive in the Marketplace

ROLE OF VOLUNTEER MEMBERS The AICPA's mission is carried out through the volunteer work of approx imately 2,000 members serving on the Institute's governing Council, Board of Directors, and its boards, committees, subcommittees, and task forces. Council is the governing body of the AICPA with 2 63 members from every state and U.S. licensing jurisdiction. It meets twice a year and is responsible for establishing the Institute's general policy. It is composed of AICPA members from each state/jurisdiction. One AICPA member is designated by each state society for a one-year term and members from state societies with vacancies on Council are elected each year for a three-year term. In addition, the 23 members of the Board of Directors, past Institute Chairs, and 21 members-at-large serve on Council.

Page 11 The Board of Directors acts as the executive committee of Council, direct ing Institute activities between Council meetings: It meets five times a year. The 23-member board includes 16 directors and three public mem bers who serve for three-year terms; the chair, vice chair, and immediate past chair; and the president, who is a member of the Institute staff. Each year, the chair of the Board of Directors appoints approximately 1,300 members to serve on committees and subcommittees, and all major segments of the membership are represented. Another approximately 500 members serve on boards, committees, and task forces that are separate from the appointments by the Board chair.

COMMITTEE TERMINOLOGY

Board The bylaws for a Board of Directors, a Joint Trial Board, an AICPA Peer Review Board and a Board of Examiners. Hence the term "Board" is used in connection with these bodies.

Special Committee A special committee is a committee appointed by the Board of Directors or by the Chair of the Board solely to undertake a special one-time project and to be disbanded upon the completion of that mission. A special committee is distinguished from a task force by the fact that it is not responsible to an activity executive committee and is not created or appointed by an activity executive committee chair.

Division A division is the combination of executive committees, subcommittees, task forces and staff having responsibility for a major area of activity and assigned divisional status by the Chair of the Board with the concurrence of the Board of Directors when required by the bylaws.

Executive Committee An executive committee is the standing parent group responsible for policy-setting in an area of activity that has been assigned divisional status. Executive committee members are appointed by the Chair of the Board with the concurrence of the Board of Directors when required by the bylaws.

Page 12 Committee A committee is a standing committee responsible for policy-setting in an area of activity that has not been assigned divisional status. Committee members are appointed by the Chair of the Board with the concurrence of the Board of Directors when required by the bylaws. Committees designated as advisory are not responsible for policy-setting, but are appointed to provide the views of membership groups to policy-setting boards and committees.

Subcommittee A subcommittee is standing group which may be entirely or partially composed of some of the members of the related executive committee or committee or may be composed entirely of other persons. Subcommittees shall be appointed by the Chair of the Board except that a planning subcommittee may be appointed by the chair of the related executive committee or committee. The work of a subcommittee is subject to overall review by the related executive committee or committee.

Task Force A task force is a group appointed to undertake a specific project which will terminate on the completion of its assignment. It may be entirely or partially composed of some of the members of the related executive committee or committee or may be composed entirely of other persons. A task force is appointed by and reports to the chair of the related executive committee or committee.

Technical Resource Panels Technical Resource Panels will identify technical issues in their areas of responsibility, make recommendations to and assist standing Committees in forming Task Forces to develop comments to represent members tax interests in Washington, and help maintain appropriate liaisons with government and other organizations. Resource Panels will be small and proactive, with members who are current and knowledgeable in the assigned technical areas. Technical Resource Panels will work in the areas of greatest interest to our members, including legislative and regulatory activity.

Senior Committees The bylaws provide that the Council may designate committees as "senior" committees. Appointments to a senior committee require the approval of the Board of Directors. The following committees have been designated as senior: • Accounting and Review Services Committee • Accounting Standards Executive Committee • AICPA Peer Review Board • Assurance Services Executive Committee • Auditing Standards Board • Board of Examiners • CPE Executive Committee • Information Technology Executive Committee • Consulting Services Executive Committee • Personal Financial Planning Executive Committee • PCPS Executive Committee • Professional Ethics Executive Committee • SEC Practice Section Executive Committee • Tax Executive Committee

Page 13 The following senior committees have been designated as "senior technical" committees and are authorized to make public statements, without clearance from the Council or the Board of Directors, on matters related to their area of practice: • Accounting and Review Services Committee • Accounting Standards Executive Committee • AICPA Peer Review Board • Assurance Services Executive Committee • Auditing Standards Board • Consulting Services Executive Committee • Personal Financial Planning Executive Committee • PCPS Executive Committee • Professional Ethics Executive Committee • SEC Practice Section Executive Committee • Tax Executive Committee

VISION AND VALUES In carrying out the mission and objectives of the AICPA and supporting the work of the Institute's committees, the staff of the AICPA developed the following Vision and Values Statement to guide them in their efforts: The AICPA is the Premier National Professional Association in the United States. Our employees are a diverse, Unified Team Who: • Are committed to member service and the public interest, providing the highest quality products, services, and support possible. • Listen and respond to the needs and expectations of members, prospective members, the public, and one another. • Serve members with excellence. • Act with the highest ethical behavior, performing with integrity and professionalism. • Are committed to learning and using new or existing tools and technology to its maximum potential. • Are responsive to others in a respectful and courteous manner. • Embrace change and approach challenges with "can do" enthusiasm and creative thinking. • Constantly seek opportunities to attract and retain members, offer additional products or services, reduce costs, and improve productivity. • Are empowered to problem-solve and make decisions with the expectation of support by the AICPA. The AICPA is Committed to Providing Its Employees With: • Timely training to acquire the knowledge and skills needed for current and future jobs. • Opportunity for professional and personal growth through job enlargement, rotation, and education. • A team environment that fosters participation, diversity, differences of opinion, and a commitment to excellence.

Page 14 • Technology and related training and support needed to do an effective job within budget limitations. • A system that recognizes and rewards outstanding performance, ongoing contributions and innovations of individuals and teams within the AICPA. • Empowerment to problem-solve and make accountable and responsible decisions. • A process that respects and utilizes contributions from staff throughout the Institute. • Opportunities for promotion from within, when qualified and possible. • Above all, a professional environment that values open and candid communications based on honesty, trust, respect, healthy competition, and conflict resolution.

AICPA BOARD POLICY STATEMENT ON DISCRIMINATION AND SEXUAL AND OTHER FORMS OF HARASSMENT IN THE WORKPLACE Committee members are reminded that the following AICPA Board Policy Statement which was recently published in The CPA Letter applies not only to Institute Staff but also to all committee members while engaged in committee activities. The purpose of this statement is to reaffirm the policy of the American Institute of Certified Public Accountants of condemning discrimination and sexual and other forms of harassment — which are violations of federal, state and municipal law — in the accounting workplace and the client organizations our members serve. The AICPA believes that incidents of discrimination and harassment are inexcusable and should not be tolerated in the accounting profession. The AICPA encourages all employers in the accounting profession, regardless of size, to condemn discrimination and harassment of all kinds by communicating to their management and employees that such discrimination and harassment will not be tolerated; that they will investi gate complaints of such discrimination and harassment immediately and confidentially; and take whatever action is necessary, including dismissal of personnel, to eliminate the problem. The AICPA also encourages all such employers to attempt to prevent discrimination and harassment of all kinds through the adoption of comprehensive policies and by imple menting education programs to inform management and employees of their rights and obligations under such policies. No person, either male or female, professional or administrative, should be subject to unsolicited and unwelcomed verbal or physical conduct of a discriminatory or sexual nature. Such conduct could include stereotyped or demeaning remarks or gestures offensive to either gender or to racial, ethnic or religious groups. Accordingly, all professional and administra tive personnel who believe they have been subjected to discrimination or

Page 15 harassment from other personnel or third parties should be encouraged to report such incidents or conduct to appropriate persons in the organi zation immediately to assure that suitable actions are taken to curtail and prevent such conduct. In the event of substantiated discrimination or harassment by a client, customer, supplier or another employee, the organization's management should take prompt remedial action to ensure a discrimination/harassment-free workplace for the individual. Although there are limits on the ability to influence client or supplier behavior, possible remedial steps could include immediate discussion with the client, sending a letter of objection or refusal to continue the business relationship. In any event, the message should be clear that such conduct will not be tolerated and must stop immediately. All workplace policies against discrimination and harassment should be clear that it is the obligation of every person within the organization to comply with the policies against discrimination and harassment in both practice and spirit. The AICPA is committed to raising awareness about discrimination and sexual and other forms of harassment and its prevention in the account ing workplace through the following activities: • Publishing articles in the Practicing CPA and the Journal of Accountancy relevant to the identification, prevention and resolution of discrimination/harassment complaints. • Publishing guidance for firms in the Management of an Accounting Practice Handbook for the establishment and management of an antidiscrimination/harassment policy, including a sample of such policy. • Presenting educational workshops that enhance awareness of such discriminatory/harassment conduct and its prevention.

Page 16 Board of Directors Officers Directors Board Committees

Council Members Elected Members Ex Officio Designated Representatives Of State Societies Representation by State

Page 17 Board Of Directors Objective: To advance the Institute's continuing objectives through distinguished leadership and effective management Robert K. Elliott,Chair, KPMG LLP , 345 Park Avenue, New York, NY, 10154 212-909-5766 [email protected] Kathy Eddy, Vice Chair, McDonough, Eddy, Parsons & Baylous, A. C., P.O. Box 184, 412 Market Street, Ste 201, Parkersburg, WV, 26101 304-428-8091 [email protected] Barry C. Melancon, President and CEO, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6001 [email protected]

Board Of Directors For Three Years Linda J. Blessing, Arizona Board of Regents, 2020 N. Central Avenue, Ste. 230, Phoenix, AZ, 85004 602-229-2505 [email protected] Denise L. Devine, Murray Devine & Co., One Logan Square, Suite 2800, Philadelphia, PA, 19103 215-977-7355 [email protected] Michael E. Mares, Witt, Mares & Company, PLC, 11742 Jefferson Avenue, Ste 300, Newport News, VA, 23606 757-873-1587 [email protected] Michael B. Mountjoy, Carpenter, Mountjoy & Bressler, 2300 Waterfront Plaza, Louisville, KY, 40202 502-589-5950 [email protected] Virginia M.K. Stanley, Rogoff & Stanley Financial Advisors, LLC, P.O. Box 93656, Albuquerque, NM, 87199 505-998-3499 [email protected] Edward J. Waitzer, Stikeman, Elliott, Commerce Court West, Suite 5300, P.O. Box 85, Toronto, ON, M5L1B 416-869-5587 [email protected]

Board Of Directors For Two Years Gila J. Bronner, The Bronner Group, Inc., 541 N. Fairbanks Ct., Ste. 1700, Chicago, IL, 60611 312-943-8680 [email protected] William F. Ezzell Jr, Deloitte & Touche LLP, 555 12th Street, NW, Ste. 500, Washington, DC, 20004 202-879-5385 [email protected] Rudolph L. Hertlein, Viacom, Inc., 1515 Broadway, New York, NY, 10036 212-258-7900 [email protected] William W. Holder, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, 90089 213-740-4855 [email protected] William V. Strain, Strain, Guszak & Co., P.C., 7130 S. 29th Street, Ste. F, P.O. Box 23050 (68542-3050), Lincoln, NE, 68516 402-420-7300 [email protected] S. Scott Voynich, Robinson, Grimes & Company, P.C. , 5637 Whitesville Road, P.O. Box 4299 Columbus, GA 31904 (706)324-5435 FAX: (706) 324-1209 [email protected] Vin Weber, Clarke & Weinstock, Inc., 1775 Eye Street, NW, 7th Floor, Washington, DC, 20006 202-261-4000 [email protected]

Board Of Directors For One Year Nita J. Clyde, Clyde Associates, Preston Meadows III, 12400 Degas Lane, Dallas, TX, 75230 972-387-8266 [email protected] Edward J. Dupke, Rehmann Robson, P.C., 3230 Eagle Park Drive NE Ste 201, Grand Rapids, MI, 49525 616-975-4100 [email protected] Kathryn Forbes, Clarity Group, 5706 N. Central Avenue, Phoenix, AZ, 85012 602-256-2783 [email protected] Richard P. Kearns, PricewaterhouseCoopers LLP, 1301 Avenue of The Americas, New York, NY, 10019 212-707-6564 [email protected] Z. H. Montgomery, Elliott, Davis & Company, LLP, P.O. Box 2227, (29202), 1901 Main Sreet, Ste. 1650, Columbia, SC, 29201 803-256-0002 [email protected] William E. Trueheart, Reading Is Fundamental, 600 Maryland Avenue, S.W., Suite 600, Washignton, DC, 20024 202-287-7283 [email protected] Frank J. Katusak, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY 10036 212-596-6130 FAX: 212-596-6104 [email protected]

Accounting Research Association, Inc. Objective: To provide a best efforts commitment of financial support to the Financial Accounting Foundation. Major Project: Develop a financial support for program next calendar year. Denise L. Devine, Murray Devine & Co., One Logan Square, Suite 2800, Philadelphia, PA, 19103 215-977-7355 [email protected]

Page 18 Robert K. Elliott, KPMG LLP, 345 Park Avenue, New York, NY, 10154 212-909-5766 [email protected] Barry C. Melancon, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6001 [email protected] Z. H. Montgomery, Vice President, Elliott, Davis & Company, LLP, P.O. Box 2227, (29202), 1901 Main Street, Ste. 1650, Columbia, SC, 29201 803-256-0002 [email protected] Virginia M. K. Stanley, Secretary/Treasurer, Rogoff & Stanley Financial Advisors, LLC, P.O. Box 93656, Albuquerque, NM, 87199 505-998-3499 [email protected] Donna Borowicz, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3210 [email protected] Nita J. Clyde, President, Clyde Associates, 12400 Degas Lane, Dallas, TX 75230 (972) 387- 8266 FAX: (972) 387-8289 [email protected]

AICPA Effective Legislation Committee Objective: The Effective Legislation Committee is the Institute's political action committee. It is made up of members of the Board of Directors and provides financial support for election campaigns of candidates for federal elective office whose views are consistent with AICPA goals. Robert K. Elliott, Chair, KPMG LLP, 345 Park Avenue, New York, NY 10154 212-909-5766 [email protected] Gila J. Bronner, Secretary, The Bronner Group, Inc., 541 N. Fairbanks Ct., Ste. 1700, Chicago, IL, 60611 312-943-8680 [email protected] William F Ezzell Jr, Deloitte & Touche LLP, 555 12th Street, NW, Ste. 500, Washington, DC, 20004 202-879-5385 [email protected] Olivia F. Kirtley, Vermont American Corporation, Ste. 2300, 101 S 5th Street, Louisville, KY, 40202 502-625-2110 [email protected] Barry C. Melancon, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6001 [email protected] Michael B. Mountjoy, Carpenter, Mountjoy & Bressler, 2300 Waterfront Plaza, Louisville, KY, 40202 502-589-5950 [email protected] Vin Weber, Clarke & Weinstock, Inc., 1775 Eye Street, NW, 7th Floor, Washington, DC, 20006 202-261-4000 [email protected] J. Thomas Higginbotham, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9205 [email protected] John E. Hunnicutt, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 10036 202-434-9203 [email protected]

Audit Committee Objective: The Committee is primarily concerned with the effectiveness of the audits conducted by the Institute's Internal Audit Staff and independent certified public accountants. The Committee recommends the engagement of independent auditors; reviews the scope and the results of audits; reviews the scope of the AICPA's internal control systems and the findings and recommendations of its internal auditors; appraises the AICPA's financial reporting activities and the accounting standards and principles followed by the Institute. Major Project: Review the planning, scope, timing and coordination of the external and internal auditors' work. Linda J. Blessing, Arizona Board of Regents, 2020 N. Central Avenue, Ste. 230, Phoenix, AZ, 85004 602-229-2505 [email protected] Robert K. Elliott, KPMG LLP, 345 Park Avenue, New York, NY, 10154 212-909-5766 [email protected] Barry C. Melancon, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6001 [email protected] William V. Strain, Strain, Guszak & Co., P.C., 7130 S. 29th Street, Ste. F, P.O. Box 23050 (68542-3050), Lincoln, NE, 68516 402-420-7300 [email protected] William E. Trueheart, Reading Is Fundamental, 600 Maryland Avenue, S.W., Suite 600, Washington, DC, 20024 202-287-7283 [email protected] Edward J. Waitzer, Stikeman, Elliott, Commerce Court West, Suite 5300, P.O. Box 85, Toronto, ON, M5L1B 416-869-5587 [email protected] George Durk, Staff, American Institute of Certified Public Accountants, Harborside Financial Plaza, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3174 [email protected]

Compensation Committee Objective: To establish, and monitor compliance with compensation policies for AICPA staff.

Page 19 Kathy G.Eddy, McDonough, Eddy, Parsons & Baylous, A. C., P.O. Box 184, 412 Market Street, Ste 201, Parkersburg, WV, 26101 304-428-8091 [email protected] Olivia F. Kirtley, Vermont American Corporation, Ste. 2300, 101 S 5th Street, Louisville, KY, 40202 502-625-2110 [email protected] Barry C. Melancon, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6001 [email protected] William V. Strain, Strain, Guszak & Co., P.C., 7130 S. 29th Street, Ste. F, P.O. Box 23050 (68542-3050), Lincoln, NE, 68516 402-420-7300 [email protected] Robert K. Elliott, KPMG LLP, 345 Park Avenue, New York, NY 10154 212-909-5766 [email protected]

Finance Committee Objective: To maintain the relevance of the Institute's continuing objectives and contribute to their advancement by reviewing strategy, plans, budgets and material deviations in plans and budgets prior to discussion by the Board of Directors. Major Project: Continuing review and evaluation of programs and activities. William V. Strain, Chair, Strain, Guszak & Co., P.C., 7130 S. 29th Street, Ste. F, P.O. Box 23050 (68542-3050), Lincoln, NE, 68516 402-420-7300 [email protected] Edward J. Dupke, Rehmann Robson, P.C., 3230 Eagle Park Drive NE Ste 201, Grand Rapids, MI, 49525 616-975-4100 [email protected] Kathy G. Eddy, McDonough, Eddy, Parsons & Baylous, A. C., P.O. Box 184, 412 Market Street, Ste 201, Parkersburg, WV, 26101 304-428-8091 [email protected] Robert K. Elliott, KPMG LLP, 345 Park Avenue, New York, NY, 10154 212-909-5766 [email protected] Kathryn Forbes, Clarity Group, 5706 N. Central Avenue, Phoenix, AZ, 85012 602-256-2783 [email protected] Rudolph L. Hertlein, Viacom, Inc., 1515 Broadway, New York, NY, 10036 212-258-7900 [email protected] William W. Holder, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, 90089 213-740-4855 [email protected] Richard P. Kearns, PricewaterhouseCoopers LLP, 1301 Avenue of The Americas, New York, NY, 10019 212-707-6564 [email protected] Olivia F. Kirtley, Vermont American Corporation, Ste. 2300, 101 S 5th Street, Louisville, KY, 40202 502-625-2110 [email protected] Michael E. Mares, Witt, Mares & Company, PLC, 11742 Jefferson Avenue, Ste. 300, Newport News, VA 23606-4409 (757)873-1587 FAX: (757)2324 [email protected] Barry C. Melancon, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6001 [email protected] S. Scott Voynich,Robinson, Grimes & Company, P.C. , 5637 Whitesville Road, P.O. Box 4299 Columbus, GA 31904 (706)324-5435 FAX: (706) 324-1209 [email protected] Eilene Miele, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY 10036 201-938-3221 Fax: 201-938-3466 [email protected]

Page 20 Page 21 Elected Council For Three Years Robert F. Anderson II, Cardiovascular Provider Resources, Inc., 5420 LBJ FWY, Ste. 1900, Dallas, TX, 75240 972-391-1900 [email protected] Carol Thomas Barnes, Cole, Evans & Peterson, Travis Place, 5th Floor, 666 Travis Street, PO Drawer 1768, Shreveport, LA, 71101 318-222-8367 [email protected] Barbara Sharpe Burner, Barbara A. Burner CPA, PA., 2060 Palm Bay Road, NE, Ste. 1, Palm Bay, FL, 32905 407-723-3151 [email protected] Gale L. Case, Ozur Andersen & Radder, Accountancy Corporation, 9171 Wilshire Blvd., Beverly Hills, CA, 90210 310-273-2770 [email protected] Gary Robert Claus, PricewaterhouseCoopers LLP, 600 Grant St., Pittsburgh, PA, 15219 412- 355-6144 [email protected] William R. Cook, Deloitte & Touche LLP, Two Ruan Center, Ste. 1200, 601 Locust St., Des Moines, IA, 50309 515-288-1200 [email protected] Mary Kline Cueter, Gordon & Company, PC., 1301 W. Long Lake Road, #200, Troy, MI, 48098 248-952-0214 [email protected] Raymond C. Dockweiler, University of Missouri, College of Bus. & Public Adm., School of Accountancy, Columbia, M0, 65211 573-882-3478 [email protected] Lori Egland, Lori Egland, 2030 Ridge Drive, #31, Saint Louis Park, MN, 55416 612-473-1295 [email protected] George T. Foundotos, Dowling College School of Business, Idle Hour Blvd., Oakdale, NY, 11769 516-244-3217 [email protected] John M. Giddens III, Giddens, Bennett & Company, PC, 312 First St., PO Box 467, Cochran, GA, 31014 912-934-7642 [email protected] Lawrence M Gill, Schiff Hardin & Waite, 6600 Sears Tower, Chicago, IL, 60606 312-258-5682 [email protected] William G. Griesbeck, Reynolds Bone & Griesbeck, PLC, 5100 Wheelis Drive, Ste. 300, Memphis, TN, 38117 901-682-2431 [email protected] H. Terry Hancock, Clifton Gunderson, LLC, Timonium Corporate Ct., 9515 Deereco Road, Ste. 500, Baltimore, MD, 21093 410-453-0900 [email protected] Howard Herman, Herman, Silver & Associates, CPA's, PC., 6720 Powers Ferry Road, Ste. 100, Atlanta, GA, 30339 404-551-2800 [email protected] Pamela A. Hunter, McDowell, Dillon & Hunter, PO Box 1420, Long Beach, CA, 90801 562-494- 1121 [email protected] David Paul Kassouf, L. Paul Kassouf & Co., P. C., 2208 University Blvd., Birmingham, AL, 35233 205-443-2500 [email protected] Jeffrey C. Kimmerling, Olive, LLP, Suite A-1, 3444 N. Pennsylvania St., Indianapolis, IN, 46205 317-383-3771 [email protected] Kelly J. King, Kelly King & Co., 6321 Highway 329, Crestwood, KY, 40014 502-241-5656 Unknown Donna A. Lopolito, Organogenesis Inc., 150 Dan Road, Canton, ME, 02021 781-575-0775 [email protected] James Harold Macklin, California State University Northridge, 1221 Greenfield Avenue, Arcadia, CA, 91006 626-445-3866 [email protected] Theodore R. Mandigo, T. R. Mandigo & Co., 338 N. Highland, Elmhurst, IL, 60126 630-279- 8144 [email protected] Robert M. McAdams, Carneiro, Chumney & Co., LC., 40 NE Loop 410, Ste. 200, San Antonio, TX, 78216 210-342-8000 [email protected] John J. McNamee, Sansiveri, Kimball & McNamee, LLP., 55 Dorrance St., Providence, RI, 02903 401-331-0500 [email protected] Bea Lynne Nahon, Bea L. Nahon, CPA, PA., 914 - 140 Avenue, NE, Suite 200, Bellevue, WA, 98005 425-641-5144 [email protected] Gregory Francis Pashke, The Pashke Group, Suite 208, 2005 West Eighth St., Erie, PA, 16505 814-453-6594 [email protected] Michael A. Pimentel, Michael A. Pimentel, 3509 Coffee Road, Ste. D6, Modesto, CA, 95355 209-527-1070 [email protected] Gary L. Poore, Poore, Dameron & Associates, 820 N. Main, Wichita, KS, 67203 316-265-5600 [email protected] Frank Rayburn, 3217 Verdure Lane, Birmingham, AL 35226-2264, (205) 979-9871 FAX: (205) 823-9563 [email protected] Larry Allen Rennaker, Arizona Public Service Company, P.O. Box 5399, Phoenix, AZ, 85072 602-250-2620 [email protected] Donald R. Richards, Ernst & Young LLP, Metropark, 99 Wood Ave. S., Columbus, OH, 43215 732-906-3301 [email protected] Elsie Laurene Rose, Rose, Sanderson & Creasy, LLC, 1051 Technology Park Drive, Glen Allen, VA, 23059 804-553-1900 [email protected] James Nelson Smith, Smith, Daigle & Company, PC, 115 North Main Street, Southington, CT, 06489 860-621-6888 [email protected] Press C. Southworth III, PricewaterhouseCoopers LLP, Columbus Center, 100 E. Broad St., Columbus, OH, 43215 614-225-8745 [email protected]

Page 22 Paul V. Stahlin, Summit Bancorp., SVP & Corp. Controller, PO Box 2066, Princeton, NJ, 08543 609-987-3200 [email protected] Richard T. Sullivan, Rice, Sullivan & Co., LTD., Richland Plaza III, Ste. 300, 720 W. Main St., Belleville, IL, 62220 618-223-0186 [email protected] Ronald Thompkins, Watson Rice LLP., Ste. 205, 500 NW 165th Street Road, Miami, FL, 33169 305-947-1638 [email protected] Peggy Hunter Ullmann, Ullmann & Company, Suite 1220, 2400 E. Arizona Biltmore Circle, Phoenix, AZ, 85016 602-224-0166 [email protected] Thomas Lawrence Visotsky, University of South, 7100 Forest Ave., Ste. 101, Richmond, VA, 23226 804-282-6300 [email protected] Sandra Terry Walker, R P M Inc, 915 W. Fourth Street, Winston Salem, NC, 27101 910-724- 1000 [email protected] Cheryl A. Wenzinger, Deloitte & Touche LLP, 555 17th St., Ste. 3600, Denver, CO, 80202 303-312-4098 [email protected] Cheryl Sue Wilson, Theatreplex Entertainment Properties, Inc., 30 W. Wacker Drive, Ste. 2811, Chicago, IL, 60606 312-930-1796 [email protected]

Elected Council For Two Years Bart Adams, Kolb Laewasser & Co., S.C., 2400 S. 102nd Street, Milwaukee, WI, 53227 414- 543-2100 Unknown Ruth Ann Bartlett, Frazier & Deeter, LLC, 233 Peachtree Street, NE, Ste. 1100, Atlanta, GA 30303-1507 (404-659-2213 Wesley D. Brantley Jr., Chickasaw Nations, PO Box 1548, Ada, OK, 74820 580-421-8737 [email protected] Jimmy E. Burkes, Haddox Reid Burkes & Calhoun, PO Box 22507 (39225), 1400 Deposit Guaranty Plaza, Jackson, MO, 39201 601-948-2924 [email protected] Patrick S. Callahan, Hydraulic Svcs. Co., Inc., 3215 Victory Blvd., Portsmouth, VA, 23702 757-487-2513 [email protected] David Carl Doane, Jefferson, Urian, Doane and Sterner, P.A., Route 26, Ocean View, DE, 19970 302-539-5543 [email protected] Andrew L. DuBoff, PricewaterhouseCoopers LLP, PO Box 988, 400 Campus Drive, 4th Floor, Florham Park, NJ, 07932 973-992-1024 [email protected] Rorbert E. Duquette, Ernst & Young LLP, Commerce Court, Ste 200, 2601 Market Place, Harrisburg, PA, 17110 717-651-7305 [email protected] John A. Eads, Jackson & Rhodes P. C. , Cambell Centre II, Ste. 1700, 8150 N. Central Expwy., Dallas, TX, 75206 214-361-7588 [email protected] Dennis M. Echelbarger, Echelbarger, Himebaugh, Tamm, & Co., P.C., 700 36th St., SE, PO Box 8605, Grand Rapids, MI, 49518 616-247-8242 [email protected] Lewis E. Elicker III, Stambaugh-Ness, P.C., 2600 Eastern Blvd, Ste. 101, York, PA, 17402 717-757-6999 [email protected] Heil A. Gibgot, Gibgot, Willenbacher & Co., 310 East Shore Road, Great Neck, NY, 11023 516-482-3660 [email protected] Sonia Gomez De Torres, Centre Bldg. II, Suite 234, Ave. Muniz Rivera #500, Hato Rey, PR, 00918 787-754-6963 Unknown Robert L. Gray, Robert L. Gray, 10 Upper Station Road, Garrison, NY, 10524 212-719-8300 Unknown Jeffrey Howard Greene, Greene & Adkins, P.A., 2699 Stirling Road, # A-304, Fort Lauderdale, FL, 33312 954-963-2500 [email protected] Arthur Greenspan, Arthur Greenspan & Company, P.C., 595 Orleans, Ste. 1125, Beaumont, TX, 77701 409-835-5358 Unknown Robert Russell Harris, Harris, Cotherman & Associates, CPAs, Chartered, 5070 N. A1A Ste. 250, Vero Beach, FL, 32963 561-234-8484 [email protected] Theodore H. Kreinick, Kreinick & Co., CPAs, LLC, 3 Cadey Lane, Newton, CT, 06470 203 364- 1999 [email protected] Richard Alan Layne, University of California, 1855 Folsom St., Rm. 107, San Francisco, CA, 94143 415-502-2238 [email protected] Joel Seth Mailer, Joel S. Mailer, P.C., 110 N. Washington St., Ste. 400, Rockville, MD, 20850 301-424-2388 [email protected] Thomas C. Maynard, Thomas C. Maynard, 4900 SW Griffith Drive, Ste. 135, Beaverton, OR, 97005 503-644-5111 [email protected] Thomas E. Meckley, Ernst & Young LLP, 1 Independence Ctr., Ste. 1100, 101 N. Tryon St., Charlotte, NC, 28246 704-372-6300 [email protected] Daniel J. Meehan, Arthur Andersen LLP, 101 Eisenhower Pkwy, Roseland, NJ, 07068 201-403- 6420 [email protected] Timothy M. O'Brien, Mercer Investment Consulting, 370 17th St., Ste. 4000, Denver, CO, 80202 303-376-5969 tim_o'[email protected] Stanley Craig Omer, KPMG LLP, 60 East South Temple, # 900-65, Salt Lake City, UT, 84111 801-237-1222 [email protected] Richard A. Pennock Sr., Frilot Partridge Kohnke & Clements, LLC., 3600 Energy Centre, New Orleans, LA, 70163 504-599-8099 [email protected]

Page 23 Robert J Ranweiler, Biebl, Ranweiler, Christiansen Meyer, Thompson & Co. Chtd., P.O. Box 696, 108 N. Minnesota Street, New Ulm, MN, 56073 507-233-5200 [email protected] R. Craig Rasmussen, Grow, Rasmussen & Co, Chtd., 6149 N, Meeker Place, Ste. 250, Boise, ID, 83713 208-375-1771 [email protected] Joseph A. Ribaudo, Joseph A. Ribaudo, 36 Winthrop Road, Hingham, MA, 02043 781-749-6725 j [email protected] Victor S. Rich, Edward Isaacs & Company, LLP, 380 Madison Ave., 15th Fl., New York, NY, 10017 212-297-4812 [email protected] Diana Phillips Sanderson, Diana P. Sanderson & Associates, 1460 Maria Lane, Ste. 350, Walnut Creek, CA, 94596 925-935-5328 [email protected] R David Smith, R. David Smith, 4328 Tomahawk Lane, Vermilion, OH, 44089 440-967-7808 [email protected] Scott R. Somerville, Arthur Andersen LLP , The Power Plant, 601 E. Pratt St., 3rd Fl., Baltimore, MD, 21202 410-377-9276 [email protected] Harvey L. Sonnenberg, M. R. Weiser & Co. LLP, 399 Thornall Street, Edison, NJ, 08837 212- 641-6700 [email protected] Robert B. Stringham, Robert B. Stringham, 19175 Graystone Lane, San Jose, CA, 95120 408- 377-8700 [email protected] Myra. A. Swick, Walton, Joplin, Langer & Co., 122 S. Michigan Ave., # 1360, Chicago, IL, 60603 312-663-4120 Unknown Melanie Griffin Thompson, Arthur Andersen LLP , Renaissance Plaza Bldg., 70 NE Loop, 410 Ste. 1100, San Antonio, TX, 78216 210-979-3788 [email protected] Pat Leighton Wilson, Wiggins & Company, LLP, PO Box 781676, San Antonio, TX, 78278 210- 691-3009 [email protected] Lee D. Wunschel, Lublin, Sussman, Rosenberg & Damrauer, LLP., 3166 N. Republic Blvd., Toledo, OH, 43615 419-841-2848 [email protected] Patricia E. Zambell, Calif. State Polytechnic University, Dept. of Accounting, 3801 West Temple Ave., Pomona, CA, 91768 626-963-2098 [email protected]

Elected Council For One Year Keith D. Balkcom, Balkcom & Company, CPAs, P.A., 1201 Eubank, NE, Ste 4, Albuguerque, NM, 87112 505-293-0173 [email protected] Leman Beall III, Rea & Associates, Inc., 5151 Post Road, Dublin, OH, 43017 614-889-8725 [email protected] Charles D. Bragg, Charles D. Bragg, PO Box 14286, 401 Eisenhower Drive, Savannah, GA, 31416 912-355-4725 [email protected] Kevin E. Branson, Thomas, Head & Greisen, A.P.C., 1400 W. Benson Blvd # 400, Anchorage, AR, 99503 907-272-1571 Unknown David W. Burke, Butler & Burke, LLP., 100 Club Oaks Ct., Ste A, Winston-Salem, NC, 27104 910-7 68-2310 [email protected] Ted Carmical, Ralph McQueen & Co., LTD., 100 E. Daniels St., PO Box 32 6, Dermott, AR, 71638 501-538-5063 [email protected] Lloyd G Case, Forum Communications Co, PO Box 2020, 101 5th St. N., Fargo, ND, 58102 701- 241-5404 Unknown Mark Alan Chandler, Columbia Natural Resources, PO Box 6070, Charleston, WV, 25362 304- 353-5067 [email protected] Jacob J. Cohen, Walpert & Wolpoff, LLP., Ste 400, 29 W. Susquehanna Ave., Baltimore, MD, 21204 410-296-4600 [email protected] Donald M. Dale Sr., Goodman & Company, LLP., PO Box 3247, One Commercial Pl., Ste 800, Norfolk, VA, 23510 757-423-8663 [email protected] Richard P. Dana, Maine Technical Source, 494 U.S. Route One, Yarmouth, ME, 00000 207-846- 5143 [email protected] Carol P. Deegan, Pierce, Deegan & Hodgin, P.A., 4001 Newberry Road, Ste. A-4, Gainsville, FL, 32607 904-375-7739 Unknown Gary F. Demaree, Gary F, Demaree, 1921 Virginia Dale, Helena, MT, 59601 406-443-2844 [email protected] Francisco E Depusoir, Executive Director, Kingshill, P.O. Box 1734, St. Croix, VI, 00850 340-778-2243 [email protected] J.H. Engelbach, Engelbach Roberts & Co., 4000 Classen Ctr., Ste 100-C, Oklahoma City, OK, 73118 405-528-4000 [email protected] Mark W. Engelbart, Eide Bailly LLP, PO Box 430, 124 S. 1st St., Aberdeen, SD, 57402 605- 225-8783 [email protected] Arthur Farber, Georgia State Board of Accountancy, 30 S. Wacker Drive, Ste. 2600, Chicago, IL, 60606 312-207-2818 [email protected] Gary L Fish, Gary L. Fish, 1908 Oakwood Ave., Bloomington, IL, 61704 309-622-1607 [email protected] Wayne N. Fraser, Fraser & Company, 111 2nd Avenue, NE, Ste. 800, St. Petersburg, FL, 33701 813-821-3133 [email protected] David Lowell George, David Lowell George, 21635 Stonehaven Drive, Anaheim, CA, 92887 714- 695-1442 [email protected]

Page 24 Bernard Robert Gingras, Gingras, Collister, Babinski & Co., 333 Fairfield Road, Fairfield, NJ, 07004 973-227-8100 [email protected] Jerone Harris, Checkers, Simon & Rosner, LLP, One S. Wacker Drive, Ste. 1700, Chicago, IL 60606 (312) 917-0632 FAX: (713) 622-5613 [email protected] Bruce J Harper, Harper & Pearson, Co., P. C., One Riverway, Ste 1000, Houston, TX, 77056 713-662-2310 [email protected] Thomas lino, Deloitte & Touche LLP, 1000 Wilshire Blvd., Ste. 1500, Los Angeles, CA, 90017 213-688-3201 Unknown M. Dean Kenney, Ernst & Young LLP, 200 Clarendon St., Boston, MA, 02116 617-859-6918 [email protected] John L. Kreischer, Kreischer, Miller & Co., North Point Office Ctr., 200 Gibraltar Road, Horsham, PA, 19044 215-441-4600 [email protected] Paul D. Kuperstein, Braverman, Codron & Co., 450 N. Roxbury Drive, 4th Fl., Beverly Hills, CA, 90210 310-278-5850 [email protected] James L. Lane, PricewaterhouseCoopers LLP, 255 S. Orange Avenue, Ste. 1200, Orlando, FL, 32801 407-843-1190 [email protected] William R. Lazor, Kronick Kalada Berdy & Co., P.C., 190 Lathrop St., Kingston, PA, 18704 717-283-2727 [email protected] John A. Lichty, Porter, Muirhead, Cornia & Howard, P0 Box 2759 (826022759) , 123 W 1st, Ste 500, Casper, WY, 82601 307-265-4311 [email protected] or [email protected] Deraid L. Lyons, Yanari, Watson, Lyons & McGaughey, P.C., 9250 E. Costilla Ave., #450, Englewood, CO, 80112 303-792-3020 [email protected] Jimmie L. Mason, Mason, Warner & Company, P.C., 5202 Indiana Ave., PO Box 93360, Lubbock, TX, 79493 806-797-3251 [email protected] Peter L. McCoy, McSoley McCoy & Co., 275 Kennedy Drive, #420, South Burlington, VT, 05403 802-658-1808 Unknown Charles J. McElroy, Larson, Allen, Weishair & Co., LLP, 220 S 6th St Ste 1000, Minneapolis, MN, 55402 612-376-4700 [email protected] Fred B. Miller, Fred B. Miller, 1936 Andover Road, Columbus, OH, 43212 614-486-9014 Unknown Steve Glen Miller, Miller & Miller, P.S., 4240 W. Cramer St., Seattle, WA, 98199 206-281- 0281 [email protected] Kenneth W. Moore, Tracey Heun Brennan & Company, CPAs, P.A., 327 Central Ave., Linwood, NJ, 08221 609-927-2222 [email protected] Vincent A Moulton, Grant Thornton LLP, 98 N. Washington St., Boston, MA, 02114 617-723- 7900 [email protected] Janice Marie Mumm, Mumm & Associates, 4949 North 26th St., Ste. A, Lincoln, NE, 68521 402-438-6866 [email protected] Francis Thomas Nusspickel, Arthur Andersen LLP, 1345 Avenue of The Americas, New York, NY, 10105 212-708-4143 [email protected] Isoo Oshima, Oshima & Chan, LLP, CPAs, AMFAC Ctr. Hawaii Tower, 745 Fort St., Ste 1501, Honolulu, HI, 96813 808-521-6481 [email protected] Julius A. Otten, Julius A. Otten, 24725 Rockford, Dearborn, MI, 48124 313-983-0200 Unknown Wayne A. Pahssen, Fuller, Somero & Pahssen, P.L.C., 201 E. Seventeenth St., Traverse City, MI, 49684 231-946-6652 Unknown Annette Henry Ross, J.W. Hunt & Company, LLP, 1607 St. Julian Place, P.O. Box 265, Columbia, SC, 29202 803-254-8196 [email protected] David E. Schlotzhauer, Mills & Schlotzhauer, LLP, 4601 College Blvd., Ste 150, Leawood, KS, 66211 913-469-1066 [email protected] Harold S. Schultz Jr., PricewaterhouseCoopers LLP, Suite 1600, 4675 MacArthur Court, Newport Beach, CA, 92660 714-435-8725 [email protected] Barry B. Seidel, Marks, Shron & Co. LLP, 111 Great Neck Road, Great Neck, NY, 11021 516- 466-6550 [email protected] Debra Gardner Smith, Nichols Consulting Engineers, Ste. 111, 1885 S. Arlington Ave., Reno, NV, 89509 775-329-4945 [email protected] P. Gerard Sokolski, Mengel, Metzger, Barr & Co., LLP., 33 Chestnut St., Rochester, NY, 14604 716-423-1860 [email protected] Max L. Stinson, Reilly Industries Inc., 300 N. Meridian St., Ste. 1500, Indianapolis, IN, 46204 317-248-6470 [email protected] Edward L. Summers, University of Texas At Austin, Accounting Department, CBA 4M202, Austin, TX, 78712 512-471-5330 [email protected] Taling M. Taitano, Guam Housing & Urban Renewal Authority, 117 Bien Venida Ave., Sinajana, GU, 96926 671-472-3910 [email protected] Ralph J. Takala, Ralph J. Takala, 25 Fox Mead, Suffield, CT, 06078 203-247-3100 [email protected] Joe A. Thorne, Thorne & Hawkins, 67 North Washington, Cookeville, TN, 38501 615-528-7433 j [email protected] Vernon Walker, J. C. Penny Co., Inc., PO Box 10001, Dalla, TX, 75301 972-431-1513 [email protected]

Page 25 Alan E. Weiner, Holtz Rubenstein & Co., LLP., 125 Baylis Road, Ste. 300, Melville, NY, 11747 516-752-7400 [email protected] Marion R. Wozniak, McGladrey & Pullen, LLP , 434 S. Yellowstone Drive, PO Box 5946, Madison, WI, 53705 608-833-2612 [email protected]

Council Member At Large For Three Years L. Gary Boomer, Boomer Consulting, 610 Humboldt Street, Manhattan, KS, 66502 785-537-2358 [email protected] Robert Kent Herdman, Ernst & Young LLP , 787 7th Avenue, New York, NY, 10019 212-773-1772 [email protected] Mitchell L Klein, Fasman Klein & Feldstein , 627 South Main Street, 304, New City, NY, 10956 914-634-4674 [email protected] William M. Lawhon, Weaver and Tidwell L. L. P. , 307 W. 7th Street, Ste 1500, Fort Worth, TX, 76102 817-882-7700 [email protected] Gary John Previts, Weatherhead School of Management, Dept. of Accountancy, Case Western Reserve University, Cleveland, OH, 44106 216-368-2074 [email protected] Ralph Albert Thomas, Executive Director, 599 Lexington Avenue, 24th Floor, New York, NY, 10043 212-559-4375 [email protected] George S. Willie, Bert Smith & Co., 1401 New York Ave, NW, # 540, Washington, DC, 20005 202-393-5600 [email protected]

Council Member At Large For Two Years Carmen J Aguiar, Carmen Julia Aguiar , 1026 Bellevue Way, SE, Bellevue, WA, 98004 425- 455-6721 [email protected] Quinton Booker, Jackson State University, Dept of Accountancy, 1400 J. R. Lynch Street, Box 17970, Jackson, MS, 39217 601-968-2414 [email protected] Carl R George, Clifton Gunderson, LLC, 301 SW Adams Street, P.O. Box 1835, Peoria, IL, 61656 309-671-4574 [email protected] Karen L. Hooks, Karen L. Hooks, 628 Riviera Isle, Fort Lauderdale, FL, 33301 954-525-5878 [email protected] Howard J. Kies, Cherry, Bekaert & Holland, LLP , PO Box 27127 (232617127), 1700 Bayberry Ct, Ste 300, Richmond, VA, 23226 804-673-4224 [email protected] Janie McCartney Scott, Plaza Centers, Inc., 5330 S. 3rd St., Ste 100, Louisville, KY, 40214 502-363-2687 [email protected] Robert S. Sher, Schostak Brothers & Company, Inc., P.O. Box 267, Southfield, MI, 48037 248-357-6120 [email protected]

Council Member At Large For One Year J. Mason Andres, Thomas and Thomas , 701 Arkansas Blvd., Texarkana, AR, 71854 870-773- 2168 [email protected] Robert H. Herz, PricewaterhouseCoopers LLP , 500 Campus Drive, P.O. Box 805, Florham Park, NJ, 07932 973-236-7217 [email protected] Charles A Horstmann, Arthur Andersen LLP , 225 N. Michigan Ave., Chicago, IL, 60601 312- 507-3071 [email protected] Rebecca Monroe Lee, Brooke, Freeman & Lee, PC., PO Box 59688 (352599688), 3915 Montclair Road, Ste. 207, Brimingham, AL, 35213 205-870-7555 [email protected] Judith H O'Dell, Beucler, Kelly & Irwin, Ltd. , 125 Strafford Avenue, Ste. 116, Wayne, PA, 19087 610-688-3200 [email protected] Dennis R. Purdum, Ernst & Young LLP , 787 7th Avenue, New York, NY, 10019 212-773-3050 Unknown Gordon A. Viere, Larson, Allen, Weishair & Co., LLP, 220 S 6th Street, Ste. 1000, Minneapolis, MN, 55402 612-376-4800 [email protected]

Ex Officio George D. Anderson, George D. Anderson, PO Box 636, Helena, MT, 59624 406-442-6875 Unknown M.S. Armstrong, M. S. Armstrong, 40 Spring Drive Raintree Place, Zionsville, IN, 46077 317-873-5675 Unknown Ivan Bull, Ivan Bull, 4004 Farhills Drive, Champaign, IL, 61821 217-333-7953 [email protected] Ronald S Cohen, Crowe, Chizek and Company LLP , 330 E. Jefferson Blvd., P.O. Box 7, South Bend, IN, 46624 219-236-8677 [email protected] J. Michael Cook, J. Michael Cook, 980 Lake Avenue, Greenwich, CT, 06831 203-629-3383 [email protected]

Page 26 Joseph P. Cummings, Joseph P. Cummings, 122 Palmers Hill Road, Apt 1209, Stamford, CT, 06902 203-869-8190 Unknown Samuel A. Derieux, Samuel A. Derieux, 707 E. Main St., Ste. 500, Richmond, VA, 23219 804- 697-1534 [email protected] Thomas D. Flynn, Thomas D. Flynn, 35 Cornwells Beach Road, Sandy Point, NY, 11050 212- 752-6079 Unknown Ray J. Groves, Legg Mason Merchant Banking, Inc., 787 7th Avenue, 26th Fl., New York, NY, 10019 212-773-3131 [email protected] Clifford V. Heimbucher, C/0 Robert Heimbucher, 4010 Tilden Lane, Lafayette, CA, 94549 415-845-8364 Unknown Robert L Israeloff, Israeloff, Trattner & Co., CPA's, P. C., 11 Sunrise Plaza, Valley Stream, NY, 11580 516-872-3300 [email protected] William S. Kanaga, William S. Kanaga, 20 Anchor Drive, Orleans, ME, 02653 212-773-2334 Unknown Ralph E. Kent, Ralph E. Kent, 79 Forest At Duke Drive, Durham, NC, 27705 919-692-6734 Unknown Stuart Kessler, Goldstein Golub Kessler LLP , 1185 Avenue of the Americas, New York, NY, 10026 212-372-1304 [email protected] Rholan E. Larson, Larson, Allen, Weishair & Co., LLP, 220 S. 6th St., Ste 1000, Minneapolis, MN, 55402 612-376-4770 Unknown Leroy Layton, Leroy Layton, 501 North Causeway (605), New Smyrna Beach, FL, 32169 000- 000-0000 Unknown Bernard Z. Lee, Bernard Z. Lee, 3435 Westheimer Road, #1604, Houston, TX, 77027 713-626- 3894 [email protected] Herman J Lowe, Bank of West Baton Rouge, PO Box 500, Port Allen, LA, 70767 504-387-0011 h j [email protected] Robert L. May, 4 Shawnee Road, Short Hills, NJ 07078-1218 (201) 379-5828 FAX: (201) 467- 1308 Robert Mednick, Bank of West Baton Rouge, 1337 North Sutton Place, Chicago, IL, 60610 312-642-0571 [email protected] Jake L. Netterville, Postlethwaite & Netterville, A. P. A. C., Suite 1001, 8550 United Plaza Blvd., Baton Rouge, LA, 70809 225-922-4600 [email protected] W.J. Oliphant, Lost Tree Village, 1003 Lake House Drive, S, N. Palm Beach, FL 33408-3358 (305) 622-4234 Frank Rimerman, Frank, Rimerman & Co., LLP., 2882 Sand Hill Road, Suite 150, Menlo Park, CA, 94025 415-854-3344 trimerman@fr_co.com Stanley J. Scott, Stanley J. Scott, 14133 Oakpoint Drive, Dallas, TX, 75240 214-960-2740 Unknown Marvin L. Stone, Marvin L. Stone, 370 - 17th St., # 3300, Denver, CO, 80202 303-573-2929 Unknown A. Marvin Strait, Warner Bros., Holly Sugar Bldg., Ste. 1300, 2 N. Cascade Avenue, Colorado Springs, CO, 80903 719-448-5939 [email protected] D. A. Tarantino, Mead Point, Nipowin Lane, Greenwich, CT, 06830 203-622-9141 [email protected]

Designated Council Representatives Of State Societies For One Year David E. Barradale, Ansell Professional Association, 40 S. River Road, Unit 32, Bedford, NH, 03110 603-644-8211 [email protected] Michael Dale Blackburn, Blackburn & Stoll, LC., 77 W. 200 South, Ste. 400, Salt Lake City, UT, 84101 801-521-7900 [email protected] Annise M. Brokstein, Brokstein & Rosen, 3100 Oak Road, Ste. 300, Walnut Creek, CA, 94596 510-930-8108 [email protected] Thomas Bunting III, Briggs, Bunting & Dougherty, LLP, Two Logan Square, Ste. 2121, Philadelphia, PA, 19103 215-567-7770 [email protected] James T. Clark, Kansas Gas Service, P.O. Box 889, 7421 West 129th Street, Overland Park, KS, 66213 913-319-8603 [email protected] Gene Cogbill, Cogbill & Lee, 5311 Summerhill Road, Texarkana, TX, 75503 903-832-4339 [email protected] Richard Ervin Cornell, Cornell, Kahler, Kosbab & Shidell, PLLP, 3570 N. Lexington Avenue, #300, St. Paul, MN, 55126 651-482-1698 Unknown Harvey L. Coustan, Harvey L. Coustan, 220 E. Walton, Chicago, IL, 60611 312-993-0407 [email protected] Peter M. Denn, Deloitte & Touche LLP , 550 W. 7th Avenue, Ste. 1500, Anchorage, AR, 99501 907-276-0457 [email protected] Richard J. Engel, Engel, Powell & Spivey, PC., P.O. Box 1349, Manchester Ctr., VT, 05255 802-362-1946 [email protected] Gary E. Evans, City of Twin Falls, 321 Second Avenue East, Twin Falls, ID, 83303 208-736- 2285 [email protected]

Page 27 Dorothy D. Forth, Austin Production Company, P.O. Box 1240, Seminole, OK, 74818 405-382- 2600 [email protected] Charles J. Frago, KPMG LLP , City Place II, Hartford, CT, 06103 860-297-5422 [email protected] Charles Preston Fredrick, Hutchison, Hugins & Fredrick, LLC., P.O. Box 2250 (81302), 954 E. 2nd Ave., Durango, CO, 81301 970-247-0506 [email protected] Rufus Glasper, Maricopa Community College, 2411 W. 14th Street, Tempe, AZ, 85281 602-731- 8555 [email protected] Thomas J. Grabowski, Grabowski, Sparano & Vicelette, 1814 Newport Gap Pike, Wilmington, DE, 19808 000-000-0000 [email protected] Douglas W. Haag, Premier Aluminum, Inc., 3633 S. Memorial Drive, Racine, WI, 53403 414- 554-2100 [email protected] Dan H Hanke, Hanke, Green & Stein, P. C. , 10101 Reunion Place, Ste 750, San Antonio, TX, 78216 210-341-9400 [email protected] Raymond N. Johnson, School of Business Admin. Portland State University, P.O. Box 751, Portland, OR, 97207 503-725-3772 [email protected] V. Frank Kadlec, V. Frank Kadlec, 3313 Prairiewood Drive W., Fargo, ND, 58103 701-237- 3343 [email protected] Walter Stephen Koziol, BDO Seidman, LLP , 755 W. Big Beaver, Ste. 1900, Troy, MI, 48084 810-362-2100 [email protected] Sharon Lee Smith Lamont, Schaeffer, Lamont & Associates, Inc., CPAs, PO Box 3561, Princeton, NJ, 08543 609-683-4970 [email protected] Mark Burnell LaPlace, Groner, Boyle & Quillin, LLP, P.O. Box 182108, 500 S. Front Street, 7th Floor, Columbus, OH, 43218 614-221-1120 [email protected] Barbara Ann Lewis, Atkinson & Co., Ltd. , 707 Broadway NE, P.O. Box 25246, Albuquerque, NM, 87125 505-843-6492 [email protected] Telford A. Lodden, Brooks Lodden, P.C., 1441 29th Street, Ste. 305, West Des Moines, IA, 50266 515-223-7300 [email protected] Richard J. Maloney, Canby, Maloney & Co., Inc., Framingham Executive Park, 40 Speen Street, Framingham, MA, 01701 508-879-5800 [email protected] Mel McFetridge, Montana State University, College of Business, Department of Accounting- Reid 407, Bozeman, MT, 59717 406-586-9363 [email protected] Dennis Kunzler Meservy, Dennis K. Meservy, 819 Las Vegas Blvd. South, Las Vegas, NV, 89101 702-385-7080 [email protected] Randy W. Moore, Moore & Spottswood, 1104 Truman Avenue, Key West, FL, 33040 305-294-5234 Unknown David K. Morgan, Lattimore, Black, Morgan & Cain, PC., P.O. Box 1869, 5203 Maryland Way, Ste. 200, Brentwood, TN, 37024 615-377-4600 [email protected] Robert K. Muehling, Baird, Kurtz & Dobson , Lincoln Square Bldg., 121 S. 13th Street, Ste. 201, Lincoln, NE, 68508 402-434-5500 Unknown Nickolas G. Myers, Nick Myers CPA, PC., P.O. Box 1725, 608 S. Pearl Street, Joplin, MO, 64802 000-000-0000 [email protected] Thomas Graham Neill, Finney, Neill & Co., PS, 1319 Dexter Avenue N., Ste. 250, Seattle, WA, 98109 206-298-9811 [email protected] Terrance A. Nemec, McGladrey & Pullen, LLP , 100 S. Phillips Avenue, Ste. 404, Sioux Falls, SD, 57104 605-336-0753 [email protected] Nancy Louise Newman-Limata, PricewaterhouseCoopers LLP , P.O. Box 988, 400 Campus Drive, 4th Floor, Florham Park, NJ, 07932 203-316-5732 [email protected] John Edward Onedera Jr., Deloitte & Touche LLP , 361 S. Marine Drive, Tamuning, GU, 96911 671-646-3884 [email protected] Lawrence D. Samuel, Deloitte & Touche LLP , 707 E. Main Street, Ste. 500, Richmond, VA, 23219 804-697-1555 [email protected] Edgardo Sanabria, KPMG LLP , GPO Box 364089 (00936), American International Plaza, 11th Floor, Hato Rey, PR, 00918 787-754-0430 [email protected] Karen J. Searle, Cummings, Lamont & McNamee, 305 Lafayette Ctr., P.O. Box 328, Kennebunk, ME, 04043 207-985-3339 [email protected] William D. Smith II, Morrison and Smith, LLP., P.O. Box 20647, Tuscaloosa, AL, 35402 205- 349-2424 [email protected] Leon L. Stockwell III, Postlethwaite & Netterville, A. P. A. C., Suite 1001, 8550 United Plaza Blvd., Baton Rouge, LA, 70809 504-922-4600 [email protected] Aubrey Edwin Strange Jr., Williams, Overman, Pierce & Co., LLP., 2501 Blue Ridge Road, Ste. 400, Raleigh, NC, 27607 919-782-3444 [email protected] Wallace F. Suttle, Suttle & Stalnaker,PLLC, 1560 Kanawha Blvd. E., Charleston, WV, 25311 304-343-4126 [email protected] Terri Joann Svihla, Frisse Law Offices, 4531 S. 7th Street, Terre Haute, IN, 47802 812- 234-2777 [email protected] Gwen Eileen Tilton, Cotton & Allen, P.S.C., 200 S. 5th Street, Ste 201 S., Louisville, KY, 40202 502-589-6050 [email protected] James L. Underwood, Tarpley & Underwood, PC., Ste. 490, 3091 Governors Lake Drive, Atlanta, GA, 30071 770-447-2700 [email protected]

Page 28 Stanley Shigeru Wachi, Wachi & Watanabe, CPA, Inc., 900 Fort Street, Ste. 850, Honolulu, HI, 96813 808-536-4444 [email protected] Robert R. Ward, Horne CPA Group, P. A. , 200 E. Capitol Street, Ste 1400, P.O. Box 22964 Jackson, MO, 39225 601-948-0940 [email protected] Victor Carroll Webster, Webster, Rogers, Grady, Benson, King & Skipper, LLP, P.O. Box 6289, 317 W. Cheves Street, Florence, SC, 29502 803-665-5900 [email protected] Thomas Westgate, Suls Westgate & Parente, 50 Exchange Ter, Ste. 200, Providence, RI, 02903 401-274-1200 [email protected] Carl W. Wheeler, Robirds & Wheeler, L.C., P.O. Box 1600, 1526 Beck Avenue, Cody, WY, 82414 307-587-4224 Unknown John I. Wilson, C. W. Amos & Company, LLC, 2 N. Charles Street, Ste. 210, Baltimore, MD 21201 410-727-5341 [email protected] Robert E. Wolpert, Housing Opportunities Comm., 10400 Detrick Avenue, Kensington, MD, 20895 301-929-2387 [email protected]

Page 29 Future Meeting Dates of Board, Council, and Annual Members’ Meetings

Page 30 1999 New York, NY December 9-10 2000 New York, NY February 10-11 New York, NY April 27-28 New York, NY July 13-14 New York, NY September 14-15

Page 31 Page 32 COUNCIL—REPRESENTATION BY STATE

Tenn_ State Expires

ALABAMA David P. Kassouf—L. Paul Kassouf & Co., P.C., Birmingham 2002 Rebecca M. Lee—Brooke, Freeman & Lee, P.C., Birmingham 2000 William D. Smith, Il-Morrison and Smith, LLP, Tuscaloosa 2000

ALASKA Kevin E. Branson—Thomas, Head & Greisen, A.P.C., Anchorage 2000

ARIZONA Linda J. Blessing—Arizona Department of Economic Security, Phoenix 2002 Kathryn Forbes—Clarity Corp., Phoenix 2000 Rufus Glasper-Maricopa Community College, Tempe 2000 Larry Allen Rennaker-Arizona Public Service Co., Phoenix 2002 Peggy H. Ullmann—Ullmann & Company, PLC, Phoenix 2002

ARKANSAS John M. Andres—Thomas and Thomas, Texarkana 2000 Kevin E. Branson-Thomas, Head & Greisen, A.P.C., Anchorage 2000 Ted Carmical—Ralph McQueen & Co., Ltd., Dermott 2000 Peter M. Dean-Deloitte & Touche, LLP, Anchorage 2000

CALIFORNIA

Annise M. Brokstein-Brokstein & Rosen, Walnut Creek 2000 Gale L. Case-Ozur Andersen & Radder, Accountancy Corporation 2002 David L. George—David Lowell George, Anaheim 2000 Clifford V. Heimbucher, Berkeley Ex Officio William W. Holden—University of Southern California, Los Angeles 2001 Pamela A. Hunter—McDowell, Dillon and Hunter, Long Beach 2002 Thomas lino—Deloitte & Touche LLP, Los Angeles 2000 Paul D. Kuperstein—Braverman, Codron & Co., Beverly Hills 2000 Richard A. Layne—University of California, Oakland 2001 James H. Macklin—California Society of CPAs, Arcadia 2002

Page 33 Term_ State Expires

CALIFORNIA (cont'd) Michael A. Pimentel—Michael A. Pimentel, Modesto 2002 Thomas W. Rimerman—Frank, Rimerman & Co., LLP, Menlo Park Ex Officio Diana P. Sanderson—Diana P. Sanderson & Associates, CPAs, Lafayette 2001 Harold S. Schultz, Jr.—PricewaterhouseCoopers LLP, Newport Beach 2000 Robert B. Stringham—Robert B. Stringham, San Jose 2001 Patricia E. Zambell—California State Polytechnic University, Pomona 2001

COLORADO Charles Preston Fredrick-Hutchison, Hugins & Fredrick, LLC., Durango 2000 Derald L. Lyons—Yanari, Watson, Lyons & Co., Englewood 2000 Timothy M. O'Brien—Mercer Investment Consulting, Denver 2001 Marvin L. Stone—Marvin L. Stone, Denver Ex Officio A. Marvin Strait—A. Marvin Strait, Colorado Springs Ex Officio Cheryl A. Wenzinger—Deloitte & Touche LLP, Denver 2002

CONNECTICUT J. Michael Cook—Deloitte & Touche LLP, Wilton Ex Officio Joseph P. Cummings, Greenwich Ex Officio Charles J. Frago-KPMG, LLP, Hartford 2000 Theodore H. Kreinik—Kreinick & Co., CPAs, LLC., Newton 2001 James N. Smith—Smith, Daigle & Company, P.C., Southington 2002 D.A. Tarantino-Mead Point, Greenwich Ex Officio Ralph J. Takala—Ralph J. Takala, Suf field 2000 Edward J. Waitzer-Stikeman, Elliott, Toronto, ON 2002

DELAWARE David C. Doane—Jefferson, Urian, Doane and Sterner, P.A., Ocean View 2001 Thomas J. Grabowski-Grabowski, Sparano & Vicelette, Wilmington 2000

Page 34 Term_ State Expires

DISTRICT OF COLUMBIA William F. Ezzell, Jr.—Deloitte & Touche LLP, Washington 2001 William E. Trueheart—Reading is Fundamental, Washington 2000 Vin Weber—Clark & Weinstock, Inc., Washington 2002 George S. Willie-Bert Smith & Co., Washington 2002

FLORIDA Barbara S. Burner—Barbara Sharpe Burner, CPA, P.A., Palm Bay 2002 Carol P. Deegan-Pierce, Deegan & Hodgin, P.A., Gainesville 2000 Wayne N. Fraser—Fraser & Company, St. Petersburg 2000 Jeffrey H. Greene—Greene & Adkins, P.A., Ft. Lauderdale 2001 Robert R. Harris—Harris, Cotherman & Associates, CPAs, Chtd., Vero Beach 2001 Karen L. Hooks—Florida Atlantic University, Ft. Lauderdale 2001 James M. Lane—PricewaterhouseCoopers LLP, Orlando 2000 Leroy Layton-Leroy Layton, New Smyrna Beach Ex Officio Randy W. Moore—Moore & Spottswood, CPAs, Key West 2000 W.J. Oliphant, N. Palm Beach Ex Officio Ronald Thompkins-Watson Rice LLP., Miami 2002

GEORGIA Ruth A. Bartlett—Frazier & Deeter, LLC, Atlanta 2001 Charles D. Bragg-Charles D. Bragg, Savannah 2000 John M. Giddens, III-Giddens, Bennett & Company, PC., Cochoran 2002 Howard Herman-Herman, Silver & Associates, CPA's, P.C., Atlanta 2002 James L. Underwood-Tarpley & Underwood, PC, Atlanta 2000 S. Scott Voynich—Robinson,Grimes & Company P.C., Columbus 2001

GUAM John Edward Onedera, Jr.-Deloitte & Touche, LLP, Tamuning 2000 Taling M. Taitano—Guam Housing & Urban Renewal Authority, Sinajana 2000

HAWAII Isoo Oshima—The Oshima Corporation, Honolulu 2000 Stanley S. Wachi—Wachi & Watanabe, CPA, Inc., Honolulu 2000

Page 35 Term_ State Expires

IDAHO R. Craig Rasmussen—Grow, Rasmussen & Co., Chtd., Boise 2001 Gart E. Evans-City of Twin Falls, Twin Falls 2000

ILLINOIS Gila J. Bronner—The Bronner Group Inc., Chicago 2001 Ivan Bull—University of Illinois, Urbana Ex Officio Arthur Farber—Altschuler, Melvoin and Glasser, LLP, Chicago 2000 Harvey L. Coustan-Harvey L. Coustan, Chicago 2000 Gary L. Fish—Gary L. Fish, Bloomington 2000 Carl R. George—Clifton Gunderson LLC, Peoria 2001 Lawrence M. Gill—Schiff Hardin & White, Chicago 2002 Jerome A. Harris—Checkers, Simon & Rosner, LLP, Chicago 2000 Charles A. Horstmann—Arthur Andersen LLP, Chicago 2000 Theodore R. Mandigo—T.R. Mandigo &_Co., Elmhurst 2002 Robert Mednick—Bank of West Baton Rogue, Chicago Ex Officio Richard T. Sullivan—Rice, Sullivan & Co., Ltd., Belleville 2002 Myra A. Swick—Walton, Joplin, Langer & Co., Chicago 2001 Cheryl S. Wilson-Theatreplex Entertainment Properties, Inc., Chicago 2002

INDIANA M.S. Armstrong, Zionsville Ex Officio Ronald S. Cohen—Crowe Chizek and Company LLP, South Bend Ex Officio Jeffrey C. Kimmerling—Olive LLP, Indianapolis 2002 Max L. Stinson—Reilly Industries Inc., Indianapolis 2000 Terri Joann Svihla-Frisse Law Offices, Terre Haute 2000

IOWA William R. Cook-Deloitte & Touche LLP, Des Moines 2002 Telford A. Lodden-Brooks Lodden, PC, West Des Moines 2000

KANSAS L. Gary Boomer-Boomer Consulting, Manhattan 2002 James T. Clark-Kansas Gas Service, Overland Park 2000 Gary L. Poore-Poore, Dameron & Associates, Wichita 2002 David E. Schlotzhauer-Mills & Schlotzhauer, LLP 2000

Page 36 Term_ State Expires

KENTUCKY Olivia F. Kirtley-Vermont American Corporation, Louisville Ex Officio Kelly J. King-Kelly King & Co., Crestwood 2002 Michael B. Mountjoy-Carpenter, Mountjoy & Bressler, Louisville 2002 Janie M. Scott—Plaza Centers Inc, Louisville 2001 Gwen Eileen Tilton-Cotton & Allen, P.S.C., Louisville 2000

LOUISIANA Carol Thomas Barnes-Cole, Evans & Peterson, Shreveport 2002 Herman J. Lowe—Bank of West Baton Rouge, Port Allen Ex Officio Jake L. Netterville—Postlethwaite & Netterville, A.P.A.C., Baton Rouge Ex Officio Richard A. Pennock, Sr.—Frilot Partridge Kohnke and Clements LC, New Orleans 2001 Leon L. Stockwell, III-Postlethwaite & Netterville, A.P.A.C., Baton Rouge 2000

MAINE Richard P. Dana—Maine Technical Source, Yarmouth 2000 William S. Kanaga-William S. Kanaga, Orleans Ex Officio Donna A. Lopolito-Organogenesis, Inc., Canton 2002 Karen J. Searle—Cummings, Lamont & McNamee, Kennebunk 2000

MARYLAND Jacob J. Cohen—Walpert, Smullian & Blumenthal, P.A., Baltimore 2000 H. Terry Hancock-Clifton Gunderson, LLC, Baltimore 2002 Joel S. Mailer—Joel S. Mailer P.C., Rockville 2001 Scott R. Somerville—Arthur Andersen LLP, Baltimore 2001 John I. Wilson-C.W. Amos & Company, LLC., Baltimore 2000 Robert E. Wolpert-Housing Opportunities Comm., Kensington 2000

MASSACHUSETTS Quinton Booker-Jackson State University, Jackson 2001 William S. Kanaga, Orleans Ex Officio M. Dean Kenney-Ernst & Young LLP, Boston 2000 Richard J. Maloney-Canby, Maloney & Company, Inc. Framingham 2000 Vincent A. Moulton—Grant Thornton LLP, Boston 2000 Joseph A. Ribaudo—Wolf & Company, P.C., Boston 2001

Page 37 Term_ State Expires

MICHIGAN Mary K. Cueter—Gordon & Company, P.C., Troy 2002 Edward J. Dupke—Rehmann Robson, P.C., Grand Rapids 2000 Dennis M. Echelbarger—Echelbarger, Himebaugh, Tamm & Co., P.C., Grand Rapids 2001 Walter Stephen Koziol-BDO Seidman, LLP, Troy 2000 Julius A. Otten—KPMG Peat Marwick LLP, Detroit 2000 Wayne A. Pahssen—Fuller, Somero & Pahssen, P.L.C., Traverse City 2000 Robert S. Sher-Schostak Brothers & Company, Inc., Southfield 2001

MINNESOTA Richard Ervin Cornell-Cornell, Kahler, Kosbab & Shidell, PLLP, St. Paul 2000 Lori M. Egland—Mithun Enterprises Inc., Wayzata 2002 Rholan E. Larson—Larson, Allen, Weishair & Co., LLP, Minneapolis Ex Officio Charles James McElroy—Larson, Allen, Weishair & Co., LLP, Minneapolis 2000 Robert J. Ranweiler—Biebl, Ranweiler, Christiansen, Meyer, Thompson & Co. Chtd., New Ulm 2001 Gordon A. Viere—Larson, Allen, Weishair & Co., LLP, Minneapolis 2000

MISSISSIPPI Quinton Booker—Jackson State University, Jackson 2001 Jimmy E. Burkes—Haddox, Reid, Burkes & Calhoun, PLLC, Jackson 2001 Robert R. Ward-Horne CPA Group, PA, Jackson 2000

MISSOURI Raymond C. Dockweiler-University of Missouri, College of Bus. & Public Adm., Columbia 2002 Nickolas G. Myers-Nick Myers CPA, PC., Joplin 2000 David E. Schlotzhauer—Mills & Schlotzhauer, LLP, Leawood, KS 2000

MONTANA George D. Anderson—George D. Anderson, P.C., Helena Ex Officio Gary F. Demaree—Gary F. Demaree, Helena 2000 Mel McFetridge-Montana State University, Bozeman 2000

Page 38 Term_ State Expires

NEBRASKA Robert K. Muehling-Baird, Kurtz & Dobson, Lincoln 2000 Janice M. Mumm—Mumm & Associates, Ceresco 2000 William V. Strain—Strain, Guszak & Co., P.C., Lincoln 2001

NEVADA Dennis Kunzler Meservy-Dennis K. Meservy, Las Vegas 2000 Debra G. Nichols Consulting Engineers, Reno 2000

NEW HAMPSHIRE David E. Barradale-Ansell Professional Association, Bedford 2000

NEW JERSEY Andrew L. DuBoff—PricewaterhouseCoopers LLP, Morristown 2001 Bernard R. Gingras—Gingras, Collister, Babinski &_Co., Fairfield 2000 Robert Henry Herz-Pricewaterhouse Coopers, Florham Park 2000 Sharon Lee Smith Lamont-Schaeffer, Lamont & Associates, Princeton 2000 Robert L. May—Short Hills Ex Officio Daniel J. Meehan—Arthur Andersen LLP, Roseland 2001 Kenneth W. Moore—Tracey Heun Brennan & Company, CPAs, PA Linwood 2000 Nancy Louise Newman-Limata-PricewaterhouseCoopers, Florham Park 2000 Harvey L. Sonnenberg-M.R. Weiser & Co.,LLP, Edison 2001 Paul V. Stahlin—SummitBancorp, Princeton 2002

NEW MEXICO Keith D. Balkcom—Balkcom & Company, CPAs, P.A., Albuquerque 2000 Barbara Ann Lewis-Atkinson & Co., Ltd., Albuquerque 2000 Virginia M. Stanley-Rogoff & Stanley Financial Advisors, LLC., Albuquerque 2002

NEW YORK Philip B. Chenok-Philip B. Chenok, Briarcliff Manor Ex Officio Robert K. Elliott (Chair of the Board)—KPMG Peat Marwick LLP, New York 2002 Thomas D. Flynn, New York Ex Officio George T. Foundotos—Coughlin Foundotos Cullen & Danowski LLP, Pt. Oakdale 2002 Neil A. Gibgot—Gibgot, Willenbacher & Co., Great Neck 2001 Robert L. Gray—Robert L. Gray, Garrison 2001 Ray J. Groves—Ernst & Young LLP, New York Ex Officio Robert Kent Herdman-Ernst & Young, LLP, New York 2002 Rudolf L. Hertlein—Viacom, Inc., New York 2001 Robert L. Israeloff—Israeloff, Trattner & Co., CPAs, P.C., Valley Stream Ex Officio

Page 39 Term_ State Expires

NEW YORK (cont'd) Richard P. Kearns—Price Waterhouse LLP, New York 2000 Stuart Kessler—Goldstein Golub Kessler &_Company LLP, New York (Immediate Past Chair of the Board) Ex Officio Mitchell L. Klein-Fasman Klein & Feldstein, New City 2002 Barry C. Melancon—American Institute of CPAs, New York (President) 2002 Francis T. Nusspickel—Arthur Andersen LLP, New York 2000 Dennis R. Purdum—Ernst & Young LLP, New York 2000 Victor S. Rich—Edward Isaacs & Company LLP, New York 2001 Barry B. Seidel—Marks, Shron & Co., LLP, Great Neck 2000 P. Gerard Sokolski—Mengel, Metzger, Barr & Co., LLP, Rochester 2000 Harvey L. Sonnenberg—M.R. Weiser & Co., LLP, New York 2001 Ralph Albert Thomas-Citibank N.A., New York 2002 Alan E. Weiner—Holtz Rubenstein & Co., LLP, Melville 2000

NORTH CAROLINA David W. Burke—Butler & Burke, LLP, Winston-Salem 2000 Ralph E. Kent, Durham Ex Officio Thomas E. Meckley—Ernst & Young LLP, Charlotte 2001 Aubrey Edwin Strange Jr.-Williams, Overman, Pierce & Company, LLP, Raleigh 2000 Sandra Terry Walker-RPM Inc., Winston Salem 2002

NORTH DAKOTA Lloyd G. Case—Forum Communications Co., Fargo 2000 V. Frank Kadlec-V. Frank Kadlec, Fargo 2000

OHIO Leman G. Beall, III—Rea & Associates, Inc., Dublin 2000 Mark Burnell LaPlace-Groner, Boyle & Quillin, LLP, Columbus 2000 Fred B. Miller—Fred B. Miller, Columbus 2000 Gary John Previts-Weatherhead School of Management, Cleveland 2002 Donald R. Richards-Ernst & Young LLP., Columbus 2002 R. David Smith-R. David Smith, Vermilion 2001 Press C. Southworth, III—PricewaterhouseCoopers LLP, Columbus 2002 Lee D. Wunschel—Lublin, Sussman, Rosenberg and Damrauer, Toledo 2001

Page 40 Term_ State Expires

OKLAHOMA Wesley D. Brantley, Jr.—Horne & Company, P.C., Ada 2001 J.H. Engelbach—Engelbach Roberts & Co., Oklahoma City 2000 Dorothy D. Forth-Austin Production Company, Seminole 2000

OREGON Raymond N. Johnson-School of Business Admin. Portland State University, Portland 2000 Thomas C. Maynard—Thomas C. Maynard, Beaverton 2001

PENNSYLVANIA Thomas Bunting, III-Briggs, Bunting & Dougherty, Philadelphia 2000 Gary R. Claus—PricewaterhouseCoopers LLP, Pittsburgh 2002 Denise L. Devine-Murray Devine & Co., Philadelphia 2002 Robert E. Duquette—Ernst & Young LLP, Harrisburg 2001 Lewis E. Elicker, III—Stambaugh, Ness, P.C., York 2001 John L. Kreischer—Kreischer, Miller & Co., Horsham 2000 William R. Lazor—Kronick Kalada Berdy & Co., P.C., Kingston 2000 Judith H. O'Dell-Beucler, Kelly & Irwin, Ltd., Wayne 2000 Gregory Francis Pashke-The Pahke Group, Erie 2002

PUERTO RICO Sonia Gomez De Torres—University of Puerto Rico, Rio Piedras 2001 Edgardo Sanabria-KPMG, LLP, Hato Rey 2000

RHODE ISLAND John J. McNamee-Sansiveri, Kimball & McNamee, LLP., Providence 2002 Thomas Westgate-Suls Westgate & Parente, Providence 2000

SOUTH CAROLINA Z.H. Montgomery—Elliott, Davis & Company, LLP, Columbia 2000 Annette H. Ross—J.W. Hunt and Company, LLP, Columbia 2000 Victor Carroll Webster-Webster, Rogers, Grady, Benson, King & Skipper, LLP, Florence 2000

SOUTH DAKOTA Mark W. Engelhart—Eide Bailly LLP, Aberdeen 2000 Terrance A. Nemec-McGladrey & Pullen, LLP, Sioux Falls 2000

Page 41 Term_ State Expires

TENNESSEE William G. Griesbeck-Reynolds Bone & Griesbeck, PLC., Memphis 2002 David K. Morgan-Lattimore, Black, Morgan & Cain, PC, Brentwood 2000 Joe A. Thorne—Thorne & Hawkins, Cookeville 2000

TEXAS Robert F. Anderson, II—Cardiovascular Provider Resources, Dallas 2002 Gene Cogbill-Cogbill & Lee, Texarkana 2000 Nita J. Clyde—Clyde Associates, Dallas 2000 John A. Eads—Jackson & Rhodes P.C., Dallas 2001 Arthur Greenspan—Arthur Greenspan & Company P.C., Beaumont 2001 Dan H. Hanke—Hanke, Green & Stein, P.C., San Antonio 2000 Bruce J. Harper—Harper & Pearson, Co., P.C., Houston 2000 William M. Lawhon-Weaver and Tidwell, LLP, Fort Worth 2002 Bernard Z.Lee—Bernard Z. Lee, Houston Ex Officio Robert M. McAdams-Carneiro, Chumney & Co., LLC., San Antonio 2002 Jimmie L. Mason—Mason, Warner & Company, P.C., Lubbock 2000 Stanley J. Scott—Stanley J. Scott, Dallas Ex Officio Edward L. Summers—University of Texas at Austin, Austin 2000 Melanie G. Thompson—Arthur Andersen LLP, San Antonio 2001 Vernon Walker—J.C. Penney Co., Inc., Dallas 2000 Pat L. Wilson—Wiggins & Company, LLP, San Antonio 2001

UTAH Stanley Craig Omer—KPMG Peat Marwick LLP, Salt Lake City 2001

VERMONT Peter L. McCoy—McSoley McCoy & Co., South Burlington 2000 Richard J. Engel-Engel, Powell & Spivey, PC, Manchester Ctr. 2000

VIRGIN ISLANDS Francisco E. Depusoir—Francisco Depusoir, St. Croix 2000

Page 42 Term_ State Expires

VIRGINIA Patrick S. Callahan—Hydraulic Svcs., Co., Inc., Portsmouth 2001 Donald M. Dale, Sr.—Goodman & Company, LLP, Norfolk 2000 Samuel A. Derieux—Deloitte & Touche, Richmond Ex Officio Howard J. Kies—Cherry, Bekaert & Holland, LLP, Richmond 2001 Michael E. Mares—Witt, Mares & Company, PLC, Newport News 2002 Elsie L. Rose—Rose, Sanderson & Creasy, LLC, Glen Allen 2002 Lawrence D. Samuel-Deloitte & Touche, LLP, Richmond 2000 Thomas Lawrence Visotsky-University of South, Richmond 2002

WASHINGTON Carmen J. Aguiar—Carmen Julia Aguiar, Bellevue 2001 Steven G. Miller—Miller & Miller, P.S., Seattle 2000 Bea Lynne Nahon-Bea L. Nahon, CPA, PA, Bellevue 2002 Thomas G. Neill—Finney Neill & Co., PS, Seattle 2000

WEST VIRGINIA Mark A. Chandler—Columbia Natural Resources, Charleston 2000 Kathy G. Eddy—McDonough, Eddy, Parsons & Baylous A.C., Parkersburg 2002 Wallace F. Suttle-Suttle & Stalnaker, PLLC, Charleston 2000

WISCONSIN Bart Adams—Kolb Lauwasser & Co., S.C., West Allis 2001 Douglas W. Haag-Preimer Aluminum, Inc., Racine 2000 Marion R. Wozniak—McGladrey & Pullen, LLP, Madison 2000

WYOMING John A. Lichty—Porter, Muirhead, Cornia & Howard, Casper 2000 Carl W. Wheeler-Robirds & Wheeler, LC, Cody 2000

Page 43 Page 44 Accounting And Review Services Committee Objective: To develop, on a continuing basis, procedures and standards of reporting by CPAs on the types of accounting and review services a CPA may render in connection with unaudited financial statements or other unaudited financial information of an entity that is not required to file financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market. The responsibilities of the Committee do not include any of the responsibilities of the Accounting Standards Executive Committee. Major Project: In recent years ARSC has operated primarily in a monitoring mode. Its basic task has been to keep the existing SSARS up-to-date as changes are made in other authoritative literature. However, at present ARSC is considering whether to provide an exemption from existing compilation standards for internal use statements. SPECIAL QUALIFICATIONS: Extensive experience with compilation and review engagements, and strong knowledge of financial statement presentation and disclosure issues. Audit engegement background is beneficial. Rhonda Cay Arant, Serotta, Maddocks, Evans & Co. , 701 Greene Street, Ste 200, Augusta, GA, 30901 706-722-5337 [email protected] Andrew Mark Cohen, Spahr, Lacher & Sperber L.L.P. , 3000 Marcus Avenue, # 2E10, Lake Success, NY, 11042 516-488-1200 [email protected] Richard Allen Jones, Weaver and Tidwell L. L. P. , 1500 Commerce Building, 307 W. 7th Street, Fort Worth, TX, 76102 817-882-7717 [email protected] John Russell Madray, Clemson University, School of Accountancy, 301 Sirrine Hall, Clemson, SC, 29634 864-859-1398 [email protected] Paul John Murman Jr. , Mitchell, Wiggins & Company LLP, 7201 Glen Forest Drive, Ste 311, Richmond, VA, 23226 804-282-6000 [email protected] R David Smith, R. David Smith, 4328 Tomahawk Lane, Vermilion, OH, 44089 440-967-7808 [email protected] Kim Gibson, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6026 [email protected]

Accounting Standards Executive Committee Objective: To determine Institute technical policies regarding financial reporting standards and to be the Institute's official spokesman on those matters. This includes setting accounting standards and maintaining liaison with the Financial Accounting Standards Board and the Securities and Exchange Commission. Major Project: Issuance of statements of positions, audit and accounting guides and practice bulletins. David B. Kaplan, Chair, PricewaterhouseCoopers LLP , 500 Campus Drive, P.O. Box 805, Florham Park, NJ, 07932 973-236-7219 [email protected] Albert G Adkins II, USX Corporation, 600 Grant Sreet, 61st Floor, Pittsburgh, PA, 15219 412-433-1162 [email protected] Mary Elizabeth Barth, Stanford University, Graduate School of Business, Stanford University, Stanford, CA, 94305 650-723-8536 [email protected] Mark Moeller Bielstein, KPMG LLP , 55 East 52nd Street, 32nd Floor, New York, NY, 10055 212-909-5419 [email protected] Vai Raymond Bitton, Deloitte & Touche LLP , P.O. Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3128 [email protected] Cassandra A Camp, Carlin, Charron & Rosen, LLP , 446 Main Street, Ste 10, Worcester, MA, 01608 508-791-3568 [email protected] John T. Ciesielski Jr, R. G. Associates, 210 N. Charles Street, Baltimore, MD, 21201 410- 783-0672 [email protected] Robert O Dale, Purvis, Gray and Company , 222 NE First Street, P.O. Box 23999, Gainesville, FL, 10580 904-378-2461 [email protected] Joseph Graziano, Grant Thornton LLP , 605 Third Avenue, New York, NY, 10158 732-516-5500 [email protected] David W. Hinshaw, Cherry, Bekaert & Holland, LLP , 128 S. Tryon Street, Ste 1300, Charlotte, NC, 28202 704-377-1678 [email protected] Ray Louis Krause, McGladrey & Pullen, LLP , 3600 W. 80th Street, Ste. 500, Bloomington, MN, 55431 612-921-7765 [email protected] David Mark Morris, The Chase Manhattan Bank, 52 Broadway, 3rd Floor, New York, NY, 10004 212-701-7007 [email protected] Benjamin S Neuhausen, Arthur Andersen LLP , 33 W. Monroe Street, Chicago, IL, 60603 312- 507-2307 [email protected] Paula C. Panik, The Travelers Insurance Co., One Tower Square, 4PB, 250 Columbus Blvd., Hartford, CT, 06183 860-277-7499 [email protected] Mark Victor Sever, Ernst & Young LLP , Sears Tower, 233 S. Wacker Drive, Chicago, IL, 60606 216-861-5000 [email protected]

Page 45 Elizabeth Fender, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6159 [email protected]

AICPA Foundation Trustees Objective: To advance the science of accountancy and improve accountancy education. Toward those ends, the Foundation will provide opportunities fo rmembers and other interested parties to support activities which encourage advancement of the profession through innovative activities. Major Project: Level of support for education programs. Stuart Kessler, Goldstein Golub Kessler LLP , 1185 Avenue of the Americas, New York, NY, 10026 212-372-1304 [email protected] Brenda Stewart Birkett, Southern University, Office of Academic, P.O. Box 9820, Baton Rouge, LA, 70813 255-771-2360 [email protected] Nita J. Clyde, Clyde Associates , Preston Meadows III, 12400 Degas Lane, Dallas, TX, 75230 972-387-8266 [email protected] Gary John Previts, Weatherhead School of Management, Dept, of Accountancy, Case Western Reserve University, Cleveland, OH, 44106 216-368-2074 [email protected] Frank R Rayburn, Frank R. Rayburn, 3217 Verdure Lane, Birmingham, AL, 35226 205-979-9871 [email protected] Sandra A Suran, The Suran Group, 121 SW Morrison St., Ste 840, Portland, OR, 97204 503- 274-9381 [email protected] Charles John Wentzell, Budweiser of Columbia, Inc., P.O. Box 684, Columbia, SC, 29202 803-765-2849 [email protected] Dale R. Atherton, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3253 [email protected] Beatrice C. Sanders, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6218 [email protected]

Assurance Services Executive Committee Objective: To analyze and report on the current state and future of the audit/assurance function and the trends shaping the audit/assurance environment, focusing on the current and changing needs of users of decisionmaking information and other stakeholders in the audit/assurance process and how best to improve the related services provided to those parties. The Committee shall consider whether the definition of the audit/asssurance function should be modified or supplemented and whether the profession needs an additional set of concepts. In formulating recommendations for improvement and ideas for implementation the Committee shall balance practicality, vision, and the need for change which the study reveals and shall take a long view (e.g., five to ten years or longer). Louis J Grabowsky, Arthur Andersen LLP , 901 Main Street, 5600, Dallas, TX, 75202 214- 741-8379 louis.j.grabowsky2awo.com E C Johnson Jr, Deloitte & Touche LLP , P.O. Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3022 [email protected] Richard A Krucher, Insero, Kasperski, Ciaccia & CO., P.C., 1235 Midtown Tower, Rochester, NY, 14604 716-454-6996 [email protected] John Lainhart IV, PricewaterhouseCoopers LLP , 1616 North Fort Myer Drive, Arlington, VA, 22209 703-741-1647 [email protected] George A Lewis, Broussard Poche Lewis & Breaux, 4112 W. Congress Street, P.O. Box 61400, Lafayette, LA, 70596 318-988-4930 [email protected] Edward F Rockman, Church of Jesus Christ Latter-Day Saints, Warner Centre, Ste 400, 332 Fifth Ave., Pittsburgh, PA, 15222 412-281-2509 [email protected] Susan Camden Rucker, KPMG LLP , 3 Chestnut Ridge Road, Montvale, NJ, 07645 201-307-7228 [email protected] J W Mike Starr, Grant Thornton LLP , 800 Prudential Plaza, 130 E. Randolph Drive, Chicago, IL, 60601 312-602-8705 [email protected] Wendy Elizabeth Visconty, Kueckelhan, Crutcher & Co PLLC, 221 1st Ave., West, #310, Seattle, WA, 98119 206-281-4444 [email protected] Darwin M Voltin, McGladrey & Pullen, LLP , 801 Nicollet Avenue, Ste. 1300, Minneapolis, MN, 55402 612-376-9576 [email protected] Anthony Pugliese, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6200 [email protected]

Auditing Standards Board Objective: To develop and communicate performance and reporting standards and practice guidance that enable the public auditing profession to provide high quality objective attestation services at a reasonable

Page 46 cost and in the best intertests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public interest. Major Project: 1. Increase the understandability and flexibility of the attestation standards to enable more service opportunities. May involve proposing amendments to the attestation standards and the development of other forms of professional guidance. 2. Establish a framework for attestable measurement criteria to clarify for practitioners and others the characteristics of "reasonable" criteria. 3. Define and develop guidance on "continuous auditing" or "continuous assurance" . 4. Assess the effects of audit reengineering on the professional standards. 5. Develop additional guidance in areas where p8blic expectations are perceived as not being met. Possible ares include going concern, illegal acts, related parties, and fraud. 6. Implement recommendations to improve standards setting processes to increase committee effectiveness and enhance the utility of audit and attest guidance. SPECIAL QUALIFICATIONS: Members in public practice with concentration in audit and attest engagements. Conversant with professional standards. Deborah D. Lambert, Chair, Johnson Lambert & Co. , Suite # 700, 7500 Old Georgetown Road, Bethesda, MD, 20814 301-656-0040 [email protected] John Timothy Barnum, McGladrey & Pullen, LLP , 3600 W. 80th Street, Ste 500, Bloomington, MN, 55431 612-921-7766 [email protected] Andrew J Capelli, KPMG LLP , 280 Park Ave., 8th Fl., New York, NY, 10017 212-909-5474 [email protected] Linda K. Cheatham, Linda K. Cheatham CPA, PC, 5820 Clapham Road, Alexandria, VA, 22315 703-924-9472 [email protected] Robert Frank Dacey, United States General, Accounting Office, 441 G St., Rm. 5T37, Washington, DC, 20548 202-512-3317 [email protected] Richard Dieter, Arthur Andersen LLP , 225 Franklin Street, Boston, MA, 02110 617-330-5744 [email protected] James S Gerson, PricewaterhouseCoopers LLP , 400 Campus Drive, Florham Park, NJ, 07932 973-236-7247 [email protected] Sally L Hoffman, Perelson Weiner, LLC., 1 Dag Hammarskjold Plaza, New York, NY, 10017 212-605-3117 [email protected] J Michael Inzina, Stagni & Company, LLC , 11 James Blvd., Ste 210, St. Rose, LA, 70087 504-468-2258 [email protected] Charles Elbert Landes, Barnes, Dennig & Co., Ltd. , Carew Tower, 441 Vine Street, Ste 2000, Cincinnati, OH, 45202 513-241-5800 [email protected] W Scott McDonald, Davis, Kinard & Co., P. C. , 400 Pine St., Ste. 600, Abilene, TX, 79601 915-672-4000 [email protected] Keith O. Newton, Grant Thornton LLP , 1717 Main Street, Ste. 500, Dallas, TX, 75201 214- 561-2316 [email protected] R C Steiner, Deloitte & Touche LLP , P.O. Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3438 [email protected] George H Tucker III, Ernst & Young LLP , 1600 Huntington Bldg., 925 Euclid Avenue, Cleveland, OH, 44115 216-861-8271 [email protected] Oliver R. Whittington, School of Accountancy, DePaul University, 1 East Jackson Blvd., Chicago, IL, 60624 312-362-6625 [email protected] Gretchen Fischbach, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6200 [email protected]

AICPA International Auditing Standards Subcommittee Objective: Support (1) the ASB’s leadership role in the development of international auditing standards and (2) the effort to achieve greater convergence between U.S. and international auditing standards. Subcommittee activities include: (1) Providing technical advice and support to the AICPA's representative on and technical advisors to the International Auditing Practices Committee; (2) Commenting on exposure drafts of international auditing and assurance standards; (3) Participate in, or identify U.S. volunteer participants for, specific international standards setting projects; (4) Identify opportunities for establishing standards and conducting research jointly with other standard setters; (5) Analyze differences between U.S. and international standards and make recommendations to the ASB on means of enhancing convergence of such standards. Major Project: Provide technical advice and support to the AICPA's representative on and technical advisors to the International Auditing Practices Committee(IAPC). Comment on exposure drafts of international auditing standards. Participate in, or identify U.S. volunteer participants for, specific international standards setting projects. Identify opportunities for establishing standards jointly with other standards setters, for example, the Canadian Institute of Chartered Accountants' Auditing Standards Board. Identify international issues affecting auditing and attestation standards and practices. Help the ASB and

Page 47 other AICPA committees develop and implement AICPA international strategies. SPECIAL QUALIFICATIONS: Subcommittee members will have a thorough working knowledge of U.S. generally accepted auditing standards and familiarity with the standards setting process as well as a desire to support the AICPA and ASB's efforts in the international arena. Richard Dieter, Arthur Andersen LLP , 225 Franklin Street, Boston, MA, 02110 617-330-5744 [email protected] John A Fogarty Jr, Deloitte & Touche LLP , P.O. Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3277 [email protected] Dan Miller Guy, Dan M. Guy, 314 Paseo De Peralta, Santa Fe, NM, 87501 505-984-8805 [email protected] Michael John Inserra, Ernst & Young LLP , 787 7th Ave, New York, NY, 10019 212-773-3168 Unknown William.F Messier Jr, Deloitte & Touche LLP , School of Accountancy, College of Business Administration, Georgia State University, Atlanta, GA, 30302 404-651-2611 [email protected] Robert S Roussey, University Southern California, School of Accounting, California School of Accounting, Los Angeles, CA, 90089 213-740-5009 [email protected] Kay Ward Tatum, University of Miami, Department of Accounting, 5250 University Drive, Coral Gables, FL, 33146 305-284-6903 [email protected] A Louise Williamson, KPMG LLP , 3 Chestnut Ridge Road, Montvale, NJ, 07645 201-307-7234 [email protected] Stuart Hugh Zwerling, Deloitte & Touche LLP , 2 Word Financial Center, 225 Liberty Street, New York, NY, 10281 212-436-4348 Unknown Susan S. Jones, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6197 [email protected]

Awards Committee Objective: To select those members of the AICPA who qualify for the AICPA Gold Medal Award for Distinguished Service, the medal of honor, and to select those members of the AICPA who qualify for the Distingushed Service Award. The committee also provides oversight for the selection of the AICPA Public Service Award. Robert Mednick, Chair, Bank of West Baton Rouge, 1337 North Sutton Place, Chicago, IL, 60610 312-642-0571 [email protected] J. Mason Andres, Thomas and Thomas , 701 Arkansas Blvd., Texarkana, AR, 71854 870-773- 2168 [email protected] Ellen J Feaver, Anderson ZurMuehlen & Co., P. C., Sixth Ave & Last Chance Gulch, PO Box 1147, Helena, MT, 59624 406-442-1040 [email protected] Herbert J. Lerner, Ernst & Young LLP , 1225 Connecticut Ave NW, Ste 507, Washington, DC, 20036 202-327-8379 [email protected] Herman J Lowe, Bank of West Baton Rouge, PO Box 500, Port Allen, LA, 70767 504-387-0011 [email protected] Bert N Mitchell, Mitchell & Titus, LLP , One Battery Park Plaza 27th Fl., New York, NY, 10004 212-709-4500 Unknown Mahlon Rubin, Rubin, Brown, Gornstein & Co., LLP, 230 S Bemiston Ave 6th Fl., St Louis, MO, 63105 314-727-8150 [email protected] Frank J. Katusak, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6130 [email protected]

AICPA Benevolent Fund, Inc. Objective: To help members, former members and their families through periods of financial difficulty brought about by serious illness, an accident, the death of the primary source of family income or some other major misfortune. Major Project: To develop new fund raising program. Charles John Wentzell, Chair, Budweiser of Columbia, Inc., P.O. Box 684, Columbia, SC, 29202 803-765-2849 [email protected] Barbara S. Angel, Executive Director, 415 North McKinley, # 970, Little Rock, AR, 72205 501-664-8739 [email protected] Jerrell Arthur Atkinson, Atkinson & Co., Ltd. , 707 Broadway, NE, Albuquerque, NM, 25246 505-843-6492 [email protected] W. Thomas Cooper, Jr., Potter & Company, LLP, 1600 Citizens Plaza, 500 W. Jefferson Street, Louisville, KY, 40202 502-584-1101 [email protected] Nancy B. Davis, Stock Yards Bank & Trust Co., P.O. Box 32890, Louisville, KS, 66450 502- 625-9176 [email protected] Gary S. Nelson, Brooks, Stednitz & Rhodes A.C., 1600 Willow Street, San Jose, CA, 95125 408-267-7880 [email protected]

Page 48 Dale R. Atherton, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3253 [email protected]

Board Of Examiners Objective: To establish policy for the Examinations Team and to supervise, coordinate, plan and initiate all of the projects, programs and activities of the subcommittees and task forces of the Board of Examiners. Specific responsibilities of this Board are to prepare future semiannual uniform CPA examinations in accounting & reporting - taxation, managerial, and governmental and not-for-profit organizations; auditing; business law & professional responsibilities; and financial accounting & reporting which are used by boards of accountancy for examining CPA candidates; to prepare future IQEX Examinations; to make available to boards of accountancy an advisory grading service; to provide boards of accountancy with aids to candidates for the examination; and to serve as liaison between the AICPA and the National Association of State Boards of Accountancy on matters pertaining to the examination. Major Project: Prepare plans for a computer administration of the Uniform CPA Examination, readdress the CPA Examination's content, and study and revise the CPA examination's passing standard. SPECIAL QUALIFICATIONS: Board of Examiners (BOE). Currently a member of one of the preparation subcommittees of the BOE. Not involved in a CPA examination review course. David B. Pearson, Chair, Ernst & Young LLP , 1300 Huntington Bldg., 925 Euclid Ave., Cleveland, OH, 44115 216-583-2072 [email protected] Andrew D Bailey Jr, University of Illinois, Dept. of Accountancy, 302 Commerce West, 1206 S. Sixth St., Champaign, IL, 61820 217-333-7612 [email protected] Sarah G Blake, Technology Mgmt & Dev., Plaza Palomino, 2930 N. Swan Road, Ste 209, Tucson, AZ, 85712 520-323-2358 [email protected] Walter C. Davenport, Cherry, Bekaert & Holland, LLP , 5400 Glenwood Ave., Ste. 400, Raleigh, NC, 27612 919-782-7100 x222 [email protected] Daniel J. Dustin, Daniel J. Dustin, 7 Cimarron Way, Latham, NY, 12110 000-000-0000 Unknown Robert E Fleming, Urbach Kahn & Werlin P C, 66 State St., Albany, NY, 12207 518-449-3166 [email protected] Richard D Isserman, Richard D. Isserman, 165 W 66th St., Apt 21B, New York, NY, 10023 212-873-1085 [email protected] George A Lewis, Broussard Poche Lewis & Breaux, 4112 W. Congress Street, P.O. Box 61400, Lafayette, LA, 70596 318-988-4930 [email protected] Wanda Lorenz, Lane Gorman Trubitt, L. L. P. , 2626 Howell, 7th Floor, Dallas, TX, 75201 214-220-7127 [email protected] Robert M Pielech, Pielech & Pielech, CPAs, P. C. , One Welby Road, New Bedford, MA, 02745 508-995-8590 [email protected] William G Shenkir, University of Virginia, McIntire School of Commerce, Monroe Hall, Charlottesville, VA, 22903 804-924-4146 [email protected] Derek A Smith, Organizational Dynamics, Inc., 15 New England Executive Park, Burlington, MA, 01803 781-272-8040 [email protected] Craig N. Mills, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3431 cmills2aicpa.org Arleen Thomas, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6115 [email protected]

Accredited In Business Valuation (ABV) Examination Objective: To develop future Accredited in Business Valuation (ABV) in accordance with guidelines and policies established by AICPA Council. Specifically, the committee will: 1) Participate in the development of the ABV Exam; 2) establish a content specific outline representative of the business valuation body of knowledge; 3) create questions for each examination in cooperation with the AICPA Examinations Team; and 4) assist in the grading of the examinations and serve as arbitrators or seek outside independent assistance in resolving examination grading issues. Major Project: Develop Accredited in Business Valuation accreditation program ABV examinations and work with the Examinations Team to maintain and modify as appropriate the business valuation common body of knowledge. SPECIAL QUALIFICATIONS: Members of the committee must have the ABV designation along with CPA, Extensive experience in the business valuation discipline; thorough knowledge of concepts and methodologies and report writing; and expert in content domain for business valuation. Must have strong oral and written communication skills. Michael A Crain, Peed, Koross, Finkelstein & Crain, P. A., 352 SE 2nd Street, Ste 500, Fort Lauderdale, FL, 33301 954-760-9000 [email protected]

Page 49 Warren D. Miller, Beckmill Research, Drawer 1158, Lexington, VA, 24450 540-463-6200 [email protected] Robert C. Rosenthal, Ellin and Tucker, Chartered, 100 S. Charles Street, Ste 1300, Baltimore, MD, 21201 410-727-5735 [email protected] Steve Sacks, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6069 [email protected]

Accounting & Reporting Subcommittee Objective: To develop future semiannual examinations on Financial Accounting & Reporting & on Accounting & Reporting - Taxation, Managerial, and Governmental and Not-for-Profit organizations, in accordance with guidelines and policies established by the Board of Examiners. Major Project: Reviewing the preparation of questions and answers for future examinations. SPECIAL QUALIFICATIONS: Accounting & Reporting Subcommittee members should have the following characteristics: CPA. Partner currently in public practice or professor currently teaching financial accounting, taxation, managerial, or accounting for governmental and not-for-profit organizations. Not involved in a CPA Examination review course. George A Lewis, Chair, Broussard Poche Lewis & Breaux, 4112 W. Congress Street, P.O. Box 61400, Lafayette, LA, 70596 318-988-4930 [email protected] Thomas Barton, University of North Florida, College of Business Administration, University of North Florida, Jacksonville, FL, 32224 904-620-2630 [email protected] Robert A Docili, Hood & Strong LLP , 101 California Street, Ste. 1500, San Francisco, CA, 94111 415-781-0793 [email protected] Tonya Kay Flesher, University of Mississippi, School of Accountancy, 130 Lakeway Drive, Oxford, MS, 38655 601-232-5731 [email protected] Welling W Fruehauf, Urish Popeck & Co. , Three Gateway Center, Suite 2400, Pittsburgh, PA, 15222 412-779-1870 Unknown Stuart H Harden, Silva Harden & Adolph, AC , 5713 N West Avenue, # 101, Fresno, CA, 93722 209-431-6100 [email protected] Mark Kiel, North Carolina A & T, State University School of Bus & Economics, School of Business & Economics, Greensboro, NC, 27411 336-334-7525 [email protected] Dick Larkin, PricewaterhouseCoopers LLP , 3110 Fairview Park Drive, # 3A, Falls Church, VA, 22042 703-641-5522 [email protected] Wanda Lorenz, Lane Gorman Trubitt, L. L. P. , 2626 Howell, 7th Floor, Dallas, TX, 75201 214-220-7127 [email protected] Linda M Nichols, Texas Tech University, College of Business, 5727 70th Street, Lubbock, TX, 79424 806-742-1541 [email protected] Robert M Pielech, Pielech & Pielech, CPAs, P. C. , One Welby Road, New Bedford, MA, 02745 508-995-8590 [email protected] Hugh David Pinkus, IBM Management Consulting, 615 Sapling Lane, Deerfield, IL, 60015 847- 940-0277 [email protected] Florence Cowan Sharp, School of Accountancy, College of Business Copeland Hall/ Ohio Univ., Copeland Hall, Athens, OH, 45701 614-593-2014 [email protected] Willoughby C. Wright, Wright, King and Company, P.A., 10 Plaza Drive, P.O. Box 16433, Hattiesburg, MS, 39404 601-268-3135 [email protected] Linda Devonish, Staff, American Institute of Certified Public Accountants, Haborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3196 [email protected]

AICPA/NASBA Computerization Implementation Committee Objective: The committee is in charge of the development of a Computerized Uniform CPA Examination. This committee will report to the Board of Examiners and be advisory in nature. A primary responsibility of the committee will be to ensure that boards of accountancy and NASBA are kept fully informed as the process is being undertaken. Major Project: Oversee the projects necessary to address the issues discussed in the previous sections. Establish the groups necessary to address the issues. o Determine the resources needed. Draft communications to boards of accountancy and NASBA on the process of the Committee's work. Develop a prototype model of the computerized Uniform CPA Examination. Establish the timetable for accomplishing computerization. Develop recommendations for change in laws and statutes. William W. Holder, Chair, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, 90089 213-740-4855 [email protected] Michael W. Harnish, Dickinson Wright PLLC, 933 Naples Lane, Woodbridge, IL, 60517 888- 386-9304 [email protected] David Lee Landsittel, David Lee Landsittel , 760 Bryant Ave, Winnetka, IL, 60093 847-441- 8838 [email protected]

Page 50 Anat Kendal, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3555 [email protected]

Auditing Subcommittee Objective: To develop future semiannual examinations on auditing in accordance with guidelines and policies established by the Board of Examiners. Major Project: Reviewing the preparation of questions, answers and grading guides for future examinations. SPECIAL QUALIFICATIONS: CPA. Partner currently in public practice or professor currently teaching auditing in college. Subject matter expert in content domain of auditing, Not involved in a CPA Examination Review Course. Robert E Fleming, Chair, Urbach Kahn & Werlin P C, 66 State St., Albany, NY, 12207 518- 449-3166 [email protected] Lyndee J Black, Thomas, Watts and Hershberger, P. C., 5555 south Street, Lincoln, NE, 68506 402-483-7512 Unknown Dan Miller Guy, Dan M. Guy, 314 Paseo De Peralta, Santa Fe, NM, 87501 505-984-8805 [email protected] Harold L. Monk Jr, Davis, Monk & Company , 4010 NW 25th Place, Gainesville, FL, 32606 352-372-6300 [email protected] Edmund R Noonan, Edmund R. Noonan, 69 Orchard Drive, Greenwich, CT, 06830 203-661-6580 [email protected] Kay Ward Tatum, University of Miami, Department of Accounting, 5250 University Drive, Coral Gables, FL, 33146 305-284-6903 [email protected] Edward Gehl, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3423 [email protected]

Business Law And Professional Responsibilities Subcommittee Objective: To develop future semiannual examinations on business law & professional responsibilities in accordance with guidelines and policies established by the Board of Examiners. Major Project: Reviewing the preparation of questions, answers and grading guides for future examinations. SPECIAL QUALIFICATIONS: CPA. Partner Subject matter expert in content domain of business law and professional responsibilities. Not involved in a CPA Examination Review Course. Richard D Isserman, Chair, Richard D. Isserman, 165 W 66th St., Apt 21B, New York, NY, 10023 212-873-1085 [email protected] Michael A Bolas, Miken Companies Inc, 75 Boxwood Lane, Cheektowaga, NY, 14227 716-668- 6311 [email protected] Timothy Joseph Fogarty, Case Western Reserve Univ., Dept of Accountancy, 10900 Euclid Ave, Cleveland, OH, 44106 216-368-3938 [email protected] James John Jurinski, James J. Jurinski, 2139 SW Edgewood Rd, Portland, OR, 97201 503-943- 7426 [email protected] Kevin M. Sullivan, PricewaterhouseCoopers LLP , One American Square #2900, Indianapols, IN, 46282 317-231-1721 [email protected] Peter Jeffrey Towle, Peter J Towle, Attorneys at Law, PO Box 700, Friendsville, TN, 37737 423-690-4636 [email protected] Joel Koppelman, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3426 j [email protected]

International Qualifications Appraisal Board Objective: Together with representatives from NASBA to develop a formalized process for the review, evaluation and comparison of foreign entry/qualification requirements for accounting professionals to those utilized in the United States. To conduct actual reviews of the entry requirements of other countries and publicize the findings to State CPA Societies and State Boards of Accountancy. To assist in promoting foreign reciprocity between the individual states and appropriate foreign countries whose entry requirements are found to be substantially equivalent to U.S. requirements. To work cooperatively with NASBA in carrying out these objectives. Major Project: Conduct reviews of foreign accounting credentials and if appropriate, develop agreements that set out a framework for reciprocity for presentation to the AICPA and NASBA Boards of Directors. SPECIAL QUALIFICATIONS: Knowledge of US and foreign requirements for certification as an accounting professional. Charles Heeter, Chair, Andersen Worldwide, 1666 K St. NW, Washington, DC, 20006 202-481- 7312 [email protected]

Page 51 Barry F Doll, PricewaterhouseCoopers LLP , 1301 Avenue of The Americas, New York, NY, 10019 212-707-6756 [email protected] Sonia Gomez De Torres, Centre Bldg. II, Suite 234, Ave. Muniz Rivera #500, Hato Rey, PR, 00918 787-754-6963 Unknown Julian E Jacoby, David Berdon & Co., LLP , 415 Madison Ave., New York, NY, 10017 212-832- 0401x316 www.dberdon.jacoby James Knafo, ISBA, 23 Four Winds Drive, Stel5, North York Ontario, CN, m2jlk 416-739-0828 [email protected] Antonia Browning Smiley, Antonia Browning Smiley, CPA, 1815 H Street NW, Washington, DC, 20006 202-466-3945 tonismiley0aol.com Herbert Finkston, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6250 hfinkston0aicpa.org

International Uniform CPA Qualification Examination Objective: To recommend to the BOE policy related to the International Uniform CPA Qualification Examination (IQEX); To oversee the examinations team's preparation of the IQEX Examination, which is currently being used in assessing the professional competence of Australian and Canadian Chartered Accountants who wish to obtain the CPA designation; To prepare future IQEX Examinations; to serve as liaison between the BOE and the U.S. International Qualifications Appraisal Board. Major Project: Develop policy and procedures for a computer administered IQEX Examination and make recommendations to the BOE concerning specific content percentages for the different content areas to be assessed. Jesse W. Hughes, Chair, Old Dominion University, College of Business & Public Administration, Norfolk, VA, 23529 757-683-3520 jhughes0odu.edu Tobias J F Bishop, Arthur Andersen LLP , 33 W. Monroe Street, Chicago, IL, 60603 312-507- 6010 [email protected] Michael Favere, FGSIB-Monterey Institute of International Studies, 425 Van Buren Street, Monterey, CA, 93940 831-647-3559 [email protected] John William Person, Comm. For Environmental Coop., 393 Rue Street, Jacques Bureau 200 Montreal, Montreal, CN, H2Y1W 514-350-4356 jperson0ccemtl.org Derek A Smith, Organizational Dynamics, Inc., 15 New England Executive Park, Burlington, MA, 01803 781-272-8040 dsmith0orgdynamics.com Edward Gehl, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3423 egehl0aicpa.org

Personal Financial Specialist Examination Committee Objective: To develop future Personal Financial Specialist Examinations in accordance with guidelines and policies established by AICPA Council. Members of the committee must have the personal financial specialist (PFS) designation. Major Project: Develop future Personal Financial Specialist Examinations. SPECIAL QUALIFICATIONS: CPA PFS designation Partner currently in Personal Financial Planning practice Subject matter expert in contest domain of Personal Financial Planning. Not involved in a PFS Examination Review Course. Dennis R. Kroner, Chair, Pitt, Ryan & Linnear, Ltd, 150 North Wacker Dr., Ste 1760, Chicago, IL, 60606 312 251-0888 renork0aol.com Dennis A. Ito, KPMG LLP , Embarcadero Ctr Ste 2100, San Francisco, CA, 94111 415 951-7884 [email protected] Lawrence W. Mckoy, Goodman & Company, LLP., One Commercial Pl., Ste 800, Norfolk, VA, 23510 804 624-5144 mckoy0goodmanco2.com Eric Anthony Norberg, Manson Associates, Inc., Ste 550, 11800 Sunrise Valley Drive, Reston, VA, 20191 703-716-6000 enorberg0masoncompanies.com Joel Koppelman, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201 938-3426 jkoppelman0aipca.org

Standard Setting Subcommittee Objective: To oversee (1) the Board of Examiners' Advisory Grading Service and establishment of the grading bases for each Uniform CPA Examination administration; and (2) the passing standard and equating methodologies for each section of the Examination. At least four of the subcommittee members must be members of the Board of Examiners.

Page 52 Major Project: Approving the answers and grading base including grading adjustments as needed, for each Uniform CPA Examination section. SPECIAL QUALIFICATIONS: Currently a member of the BOE. Not involved in a CPA Examination Review Course. Robert E Fleming, Urbach Kahn & Werlin P C, 66 State St., Albany, NY, 12207 518-449-3166 [email protected] Richard D Isserman, Richard D. Isserman, 165 W 66th St., Apt 21B, New York, NY, 10023 212-873-1085 [email protected] George A Lewis, Broussard Poche Lewis & Breaux, 4112 W. Congress Street, P.O. Box 61400, Lafayette, LA, 70596 318-988-4930 [email protected] Robert M Pielech, Pielech & Pielech, CPAs, P. C. , One Welby Road, New Bedford, MA, 02745 508-995-8590 [email protected] Bruce H. Biskin, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3421 [email protected] Jennifer Kobrin, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3420 [email protected]

Business And Industry Executive Committee Objective: To consider global issues relating to AICPA relations with its members in business and industry, provide direction to the Center for Excellence in Financial Management (CEFM), monitor the work of its subcommittees, identify future trends and issues to be addressed by the subcommittees and the CEFM, ensure proper representation of business and industry members on AICPA council, board of directors and other relevant AICPA committees and task forces. Major Project: SEE OBJECTIVE. SPECIAL QUALIFICATIONS: Experience and interest in promoting the concepts of the New Finance: Strategic Performance Measures, Risk Management, Benchmarking, Capacity Management, Competitive Intelligence, Team- Based Management, etc. Eileen Morrissey, Chair, Fred L. Lilly, CPA, P.O.Box 1057 101 Columbia Road, Morristown, NJ, 07962 973-455-3929 [email protected] Kenneth Duane Askelson, J. C. Penny Co., Inc., 6501 Legacy Drive Mailstop 4319, Plano, TX, 75024 972-431-5018 [email protected] Jerry L. Esselstein, Berwanger Overmyer Association, 2245 Northbank Drive, Columbus, OH, 43220 614-326-4731 [email protected] Marianne Pulli Evashenk, Bureau of State Audits, 555 Capitol Mall Ste. 300, Sacramento, CA, 95814 916-445-0255 [email protected] J Thomas Hood III, Executive Director, P.O. Box 4417, Lutherville, MD, 21093 410-296-6250 [email protected] Fredric Howard Jacobs, Michigan State University, Department of Accounting, East Lansing, MI, 48824 517-432-2911 [email protected] Lawrence M Kean, Vice President Finance, PeopleSoft, Inc., 2300 South Calhoun, New Berlin, WI, 53151 262-787-6102 [email protected] Gary Michael Lubin, Merck-Medco, 100 Parsons Pond Drive, Franklin Lakes, NJ, 07417 201- 269-6970 [email protected] Grace S Morin, Wahlco Engineered Products, Inc., 29 Lexington Street, Lewiston, ME, 04240 207-784-2338 [email protected] Sandra E Sloyer, Cisco Systems, Inc., 2601 Crestview Drive, Reading, PA, 97132 610-921- 2242 [email protected] Alan L Steiger, Cisco Systems, Inc., 2601 Crestview Drive, PO Box 111, Newberg, OR, 97132 503-537-2712 [email protected] Marian Mancuso Sutton, Express Scripts, 1121 Camp Gettysburg Road, Gettysburg, PA, 17325 412-553-3915 [email protected] Ralph Albert Thomas, Executive Director, 599 Lexington Avenue, 24th Floor, New York, NY, 10043 212-559-4375 [email protected] Curtis L. Tomlin, Pharmacia Upjohn, 100 Route 206 North, Peapack, NJ, 07977 908-306-8783 [email protected] Harry W Zike, Siemens Westinghouse Power Corporation, 4400 Alafaya Trl., Orlando, FL, 32826 407-281-2120 [email protected] Hadassah Baum, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-69019 [email protected] John Morrow, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6200 [email protected]

Consulting Services Executive Committee Objective: Consistent with the vision, the committee will be responsible for defining consulting while providing guidance, motivating and educating the membership as to the important role consulting services

Page 53 will play in the future. Having the membership adopt consulting services as a flagship service and acting as both a change agent and resource for the membership for non traditional services. Major Project: Create framework for the Division to develop and engage in strategic alliances with other professional organizations; oversee various projects by mis team subcommittees in raising the visibility of consulting. SPECIAL QUALIFICATIONS: Have extensive experience in consulting services, a long term perspective on consulting trends with the ability to help position the AICPA to be a leader in the discipline. Also, have a thorough understanding of professional standards. William L. Reeb, Chair, Winters, Winters & Reeb, 9508 Jollyville Road Suite 301, Austin, TX, 78759 512-338-1006 [email protected] Carmen J Aguiar, Carmen Julia Aguiar , 1026 Bellevue Way, SE, Bellevue, WA, 98004 425- 455-6721 [email protected] Gregory E Bardnell, PricewaterhouseCoopers LLP , 1751 Pinnacle Drive, McLean, VA, 22102 703-918-3350 [email protected] Eric Bass, Grant Thornton LLP , 60 Broad St., New York, NY, 10004 212-624-5330 [email protected] Dominic A. Cingoranelli Jr., Grimsley, White & Company, 505 W. 8th St., Pueblo, CO, 81003 719-544-1047 [email protected] Lester Coffey, Coffey Communications, LLC., 6917 Arlington Road, Ste224, Bethesda, MD, 20814 301-907-0900 [email protected] Sheldon Howard Eveloff, Goldenberg Rosenthal, LLP , 101 West Ave, PO Box 458, Jenkintown, PA, 19046 215-881-8800 [email protected] Edward Kleinow, Ernst & Young LLP , 250 E. Fifth St., Cincinnati, OH, 45202 513-723-4281 [email protected] Christine A Lauber, Christine A. Lauber , 1402 Mishawaka Ave., South Bend, IN, 46615 219- 288-4801 [email protected] William Ross, IBM Canada LTD., 3600 Steeles Avenue East, H7, Markham, ON, 00000 905-316- 5975 [email protected] Richard J. Roth Jr., Roth, Murphy, Sanford LLP., Ste. 1122, 228 St. Charles Avenue, New Orleans, LA, 70130 504-522-0792 rroth2rmscpa.com Judith R Trepeck, The Trepeck Group LLC., 2000 Town Center, Ste 1900, Southfield, MI, 48075 248-351-6270 [email protected] Steven E. Sacks, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6069 [email protected]

Business Valuations Subcommittee Objective: Provide technical and educational guideline to CPAs in public practice or in the private sector who provide or seek to provide valuation services; work with the ABV Credential Committee to manage the ABV Credential Program and raise the visibility of the credential to practitioners and the public through ongoing communications efforts ;and to monitor matters that impact CPAs ability to provide valuation services (e.g. competition, legislation) Major Project: Maintain the quality of the Accredited in Business Valuation (ABV) Program; and identify, create and maintain high quality educational offerings to provide credential and non-credential holders alike with timely and leading edge technical guidance. James L. Williams, Chair, Williams, Taylor & Associates, P.C., 2140 11th Ave. S., Ste 400, Birmingham, AL, 35205 205-930-9111 [email protected] R James Alerding, Clifton Gunderson, LLC, 9382 Priority Way West Drive, Indianapolis, IN, 46240 317-574-9100 [email protected] Neil J Beaton, Brueggeman and Johnson, P.C., 999 Third Ave, Ste 4250, Seattle, WA, 98104 206-223-1182 neil2bjval.com William J. Borruso, PricewaterhouseCoopers LLP , 1177 Avenue of Americas, New York, NY, 10036 212-520-2975 [email protected] Ronald D Dimattia Jr, Corporate Value Partners, Inc. , PO Box 40267, Cleveland, OH, 44140 440-899-3382 [email protected] Nancy Joanne Fannon, Baker, Newman & Noyes, Limited Liability Company, 100 Middle St., Portland, ME, 04112 207-791-7111 [email protected] Dan H Hanke, Hanke, Green & Stein, P. C. , 10101 Reunion Place, Ste 750, San Antonio, TX, 78216 210-341-9400 [email protected] Thomas Edward. Hilton, Anders, Minkler & Diehl LLP, 705 Olive St., 10th Fl., St. Louis, MO, 63101 314-655-5515 [email protected] Dr. G. William Kennedy Jr, Stonehill College, 320 Washington St. # D-48, North Easton, MA, 02357 508-565-1219 [email protected] Harold Greene Martin Jr, Keiter, Stephens, Hurst & Gary , P0 Box 32066, Richmond, VA, 23294 804-273-6240 [email protected] Ralph E Ostermueller, The Ostermueller Group , 12865 Crab Thicket Lane, St. Louis, MO, 63131 314-965-5921 [email protected]

Page 54 Ronald L. Seigneur, Seigneur & Company P.C., 300 Union Blvd., Ste 420, Lakewood, CO, 80228 303-980-111 [email protected] Kevin R Yeanoplos, Beacon Valuation Group, Inc., 3443 N. Campbell Ave, Tucson, AZ, 85719 520-321-4600 [email protected] Steven E. Sacks, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6069 [email protected]

CPE Executive Committee Objective: To provide oversight and advice in helping to achieve the Professional Development division's mission and objectives. Major Project: Advise the Professional Development Team on new technologies, curriculum design & "best practices" in the CPE marketplace. Create and maintain positive member-to-member relationships with other AICPA divisions, state societies, and state boards of accountancy; advise the division on matters of needs assessment, course development, delivery systems, and CPE quality; the division's ongoing fiscal affairs and general business operations. SPECIAL QUALIFICATIONS: Understanding of technology and how it can be used as a delivery medium for CPE. Understanding of adult learning theory and its role in course development. A demonstrated understanding of the needs of the CPE marketplace. Robert L Israeloff, Chair, Israeloff, Trattner & Co., CPA's, P. C., 11 Sunrise Plaza, Valley Stream, NY, 11580 516-872-3300 [email protected] Brent C. Johnson, FICPA, 325 W. College Avenue, Tallahassee, FL, 32301 850-224-2727 [email protected] D. Edward Martin, Richard A. Eisner & Company LLP, 575 Madison Avenue, New York, NY, 10022 212-891-4020 [email protected] J. Clarke Price, Executive Director, 535 Metro Place South, P.O. Box 1810, Dublin, OH, 43017 614-764-2727 [email protected] Richard S. Savich, Virginia Commonwealth University, 43955 Port Maria Road, Bermuda Dunes, CA, 92201 760-345-3916 [email protected] Donna H. Wesling, Donna Holliday Wesling, 107 Ranch Road, 620 S PMB 25F, Austin, TX, 78734 512-261-0816 [email protected] Kirk Drussel, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6059 [email protected]

Educational Management Exchange Subcommittee Objective: To identify key CPE issues and the knowledge and skills required to resolve them; to share CPE information with the profession; and to exchange information related to needs assessment, curriculum, standards and other professional development matters. The EDMAX Subcommittee is composed of the training directors of major firms with representation from state societies, government, education and industry. Major Project: Exploration of developments in continuing professional education and professional development. Monitoring and commenting on GAO Yellow Book CPE requirements, NASBA CPE Sponsor Registry, AICPA CPE Standards and State regulation. Exchange of CPE and professional development materials and discussion of development and delivery approaches. Randy L. Hultz, Chair, Baird, Kurtz & Dobson , POBox 1900 (65801), 901 E. St. Louis Street, Springfield, MO, 65806 417-831-7283 [email protected] Jackie Baldyga, McDonald's Corporation, 800 Commerce Drive-Dept. 214, Oak Brook, IL, 92856 630-623-5394 [email protected] Linda A. Budny, Crowe, Chizek and Company LLP , 348 Columbia Street, South Bend, IN, 46634 219-236-8601 [email protected] Leslie A. Coolidge, KPMG LLP , 3 Chestnut Ridge Road, Montvale, NJ, 07645 201-307-7888 [email protected] John Forton, Clifton Gunderson, LLC, 301 Southwest Adams, Suite 600, Peoria, IL, 61602 309-671-4560 [email protected] James L. Hardenberg, New Jersey Society of Certified Public Accountants, 425 Eagle Rock Avenue, Roseland, NJ, 07068 973-226-4494 [email protected] Julie Harter, BDO Seidman, LLP , 130 E. Randolph, 28th Fl., Chicago, IL, 60601 312-240- 1236 Unknown George W. Krull Jr., Grant Thornton LLP , 800 One Prudential Plaza, 130 E. Randolph Drive, Chicago, IL, 60601 312-856-0001 [email protected] Michele K. Miller, Arthur Andersen LLP , Center For Prof. Education, 1405 North Fifth Avenue,, St. Charles, IL, 60174 630-444-9705 [email protected] Thomas E. Mitchell, Deloitte & Touche LLP , PO Box 820, Ten Westport Road, Wilton, CT, 06897 212-492-3725 [email protected]

Page 55 David A. Simko, Ernst & Young LLP , 1300 Huntington Bldg., 925 Euclid Avenue, Cleveland, OH, 44115 216-583-1377 [email protected] Mary Beth Maher, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6261 [email protected]

Information Technology Executive Committee Objective: To research, monitor, assess, educate, and communicate the impact of technology developments on business solutions; to enhance the quality of information technology services provided by members; to achieve recognition that the CPA is the preeminent trusted professional to provide business solutions by applying information technology; and to enable all members to provide value to their clients and their employers through effective application of current, emerging and future information technologies. Major Project: Develop guidance to improve the technology competence of members. Sponsor a public relations campaign to enhance the image of accountants as technology specialists. SPECIAL QUALIFICATIONS: Current knowledge of technology and its impact on the profession, especially on the education of CPAs from the university level to continuing professional education. James C. Metzler, Chair, Gaines, Metzler, Kriner & Co., LLP, 120 Church St., Buffalo, NY, 14202 716-842-6600 [email protected] Joanne S Bronikowski, Columbia Gas Transmission, Corporation, 1700 MacCorkle Ave Se, Charleston, WV, 25314 304-357-2853 [email protected] Mark Steven Eckman, AT & T, 295 N. Maple Ave. Rm. 1230L1, Basking Ridge, NJ, 07920 908- 221-8491 [email protected] Wayne Edward Harding, Great Plains Software, 5206 S. Hanover Way, Englewood, CO, 80111 303-290-0123 [email protected] Daryl J. Hill, Executive Director, 50 Penn Place Ste. 910, 1900 N.W. Expressway, Oklahoma City, OK, 73118 405-841-3800 [email protected] David L Holyoak, Grant Thornton LLP , 60 Broad Street, New York, NY, 10004 212-624-5360 [email protected] Mary Rapp MacBain, Software First, P0 Box 19324, 9117 Summit, Lenexa, KS, 66285 913-492- 8110 [email protected] C Eugene Prescott, C. Eugene Prescott , PO Box 20037, 150 Arlington, Ste. D, Greenville, NC, 27858 252-756-4463 [email protected] Eric L Schindler, University of Florida, PO Box 1160, East Helena, MT, 59635 406-227-5302 [email protected] Paul John Steinhart, Arizona State University, School of Accounting and Information Mgmt., PO Box 873606, Tempe, AZ, 85287 602-965-8991 [email protected] Galen G Vetter, McGladrey & Pullen, LLP , 801 Nicollet Ave, Ste. 1300, Minneapolis, MN, 55402 612-376-9249 [email protected] J Donald Warren Jr, PricewaterhouseCoopers LLP , 1201 Louisiana Ste 2900, Houston, TX, 55402 713-356-6297 [email protected] Nancy Cohen, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 000-000-0000 [email protected] J. Louis Matherne, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6027 [email protected]

International Strategy Committee Objective: The committee is responsible for developing and implementing a strategy, including strategic initiatives consistent with its vision to elevate the AICPA's involvement in international standard setting and delivery of services to members in cooperation with related AICPA committees and other bodies. The committee is also responsible for developing an action plan to periodically assess and evaluate achievement of the AICPA's international vision and strategy. Major Project: SPECIAL QUALIFICATIONS: Experience on an international level in professional practice, industry or standard setting. G Michael Crooch, Arthur Andersen LLP , 33 W. Monroe Street, Chicago, IL, 60603 312-507- 2339 [email protected] James S Gerson, PricewaterhouseCoopers LLP , 400 Campus Drive, Florham Park, NJ, 07932 973-236-7247 [email protected] Gary Allan Luoma, Darla Moore School of Business, University of South Carolina, University of South Carolina, Columbia, SC, 29208 803-77-6411 [email protected] Robert Mednick, Bank of West Baton Rouge, 1337 North Sutton Place, Chicago, IL, 60610 312-642-0571 [email protected] Edmund R Noonan, Edmund R. Noonan, 69 Orchard Drive, Greenwich, CT, 06830 203-661-6580 [email protected] Marilyn A Pendergast, Urbach Kahn & Werlin P C, 66 State Street, Albany, NY, 12207 518- 449-3166 [email protected]

Page 56 Ronald James Points, PricewaterhouseCoopers LLP , 1616 N. Fort Myer Drive, Arlington, VA, 22209 703-741-1288 [email protected] Frank Rimerman, Frank, Rimerman & Co., LLP., 2882 Sand Hill Road, Suite 150, Menlo Park, CA, 94025 415-854-3344 trimerman@fr_co.com Robert S Roussey, University Southern California, School of Accounting, California School of Accounting, Los Angeles, CA, 90089 213-740-5009 [email protected] Ivan J Sotomayor, Sotomayor & Company , 541 W. Colorado Street, Ste. 201, Glendale, CA, 91204 818-637-7686 [email protected] Herbert Finkston, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6250 [email protected]

Joint Trial Board Objective: To provide for uniform enforcement of professional standards by adjudicating disciplinary charges against state society and AICPA members pursuant to Section 7.4 of the bylaws. Micheal Weinshel, Chair, Germain , Weinshel & Rooney L. L. C., 799 Silver Lane, Trumbull, CT, 06611 203-377-2022 Unknown Micheal D. Bergeron, Bergeron & Lanaux, CPAs, APC, 5779 Hwy 311, Houma, LA, 70360 504 851-0883 [email protected] Leroy R. Bergstrom, Leroy R. Bergstrom, 1895 W Huffaker Lane, Reno, NV, 89511 775-853- 2906 [email protected] David P. Boxer, M. R. Weiser & Co. LLP, 135 West 50th Street, New York, NY, 10020 212- 641-6721 dboxer@mrweiser Gary S. Burroughs, Schwartz, Cutting & Witt, LIC, 4949 SW Meadows Rd, Ste. 475, Lake Oswego, OR, 97035 503 697-1040 [email protected] Joseph R. De Mario, Joseph De Mario, 123 Waterway Dr, Swansboro, NC, 28584 252 393-7347 [email protected] James E. Feeney, James E. Feeney, 3311 Mendon Rd, Cumberland, RI, 02864 401-658-1300 j [email protected] William W. Gleason, Suttle & Stalnaker,PLLC, 1560 Kanawa Blvd E, Charleston, WV, 25311 304-343-4126 [email protected] William G. Glezen, College of Business Administration, University of Arkansas, Department of Accounting, Fayettville, AR, 72701 501 575-6126 [email protected] J. Louis Grant, Robinson Grant & Co., P. A., 15 Lafayette Pl Ste A, P.O. Drawer 22959, Hilton Head Is., SC, 29925 843 342-5151 [email protected] James P. Hannon, BDO Seidman, LLP , 330 Madison Ave, New York, NY, 10017 212-885-8494 j [email protected] Thomas M Herbert, Conservancy Oil Company, 2220 2nd SW, Albuquerque, NM, 87102 505 243- 7434 [email protected] Robert N. Hope, Heubner, Hope & Dooley, P. S., 9725 Third Ave NE, Ste. 603, Seattle, WA, 98115 206 522-8000 [email protected] Patrick W. Jacobs, Jacobs & Associates, P. A., 888 W County Rd D Ste 100, St Paul, MN, 55117 651-631-1224 Unknown Sharon A. Jensen, Carver Moquist & Associates, LLC, 1550 E79th St Ste 680, Mineapolis, MN, 55425 612-854-5700 [email protected] Theodore H. Kreinick, Kreinick & Co., CPAs, LLC, 3 Cadey Lane, Newton, CT, 06470 203 364- 1999 [email protected] Walter P. Kunz, Millard T. Charlton & Associates, 4703 Annapolis Road,, Baldensburg, MD, 20710 301 927 7150 Unknown Wayne C. Landes, First Toledo Corporation, PO Box 2165, Toledo, OH, 43603 419-247-2863 [email protected] Norman W. Lipshie, Marks, Shron & Co. LLP, 275 Madison Ave, 11th Floor, New York, NY, 10016 212-252-1600 Unknown Kyle A. Midkiff, KPMG LLP , 1600 Market St, Philadelphia, PA, 19103 215-229-4711 [email protected] Robert J. Minkler, Anders, Minkler & Diehl LLP, 705 Olive St 10 Fl, St Louis, MO, 63101 314-231-2441 [email protected] Edward J. O'Grady, Edward J. O'Grady, P.O. Box 395, Drexel Hill, PA, 19026 610-446-4955 [email protected] Marilyn Pielech, Pielech & Pielech, CPAs, P. C. , 10 Nate Whipple Hwy, Cumberland, RI, 02864 401-728-2400 [email protected] Joseph A. Ribaudo, Joseph A. Ribaudo, 36 Winthrop Road, Hingham, MA, 02043 781-749-6725 [email protected] Carolyn C. Riticher, Windham Brannon, P. C. , 1355 Peachtree St Ne Ste 200, Atlanta, GA, 30309 404-898-2000 [email protected] Burney R. Rivenbark, Todd, Rivenbark & Puryear, 2405 Robeson St., Fayetteville, NC, 28302 910-323-3600 [email protected] John R. Rogers, Werner, Rogers, Doran & Ruzon, 57 North Ottawa St. , Ste 202, Joilet, IL, 60432 815-722-6693 [email protected]

Page 57 Gordon E. Scherer, Horowitz, Rudoy & Roteman, 428 Rorbes Avenue, 9th Floor, Pittsburgh, PA, 15219 412-391-2920 [email protected] Jerome P. Solomon, Pannell Kerr Forster, P. C., 125 Summer Street, 18th Floor, Boston, MA, 02110 617-261-1515 [email protected] John B. Walker, Ketel Thorstensen, LLP, 810 Quincy St., Rapid City, SD, 57701 605-342- 5630 [email protected] Albert S. Williams, Kurt Pany, 300 Union Blvd Ste 420, Denver, CO, 80228 303-985-1174 [email protected] James C. Wright, Wright CPAs, P. C., 3509 French Park Dr # A, Edmond, OK, 73034 405-348 5200 unknown Sam Yellen, Sam Yellen, 22433 Oxnard St, Woodland Hills, CA, 91367 818-883-2333 Unknown Paul V. Geoghan, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6099 pgeohan@[email protected] Cynthia R. Kane, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New york, NY, 10036 212-596-6101 [email protected] Richard I. Miller, Staff, American Institute of Certified Public Accountants, 1211 Ave of the Americas, New York, NY, 10036 212 596-6245 [email protected]

Life Insurance/Disability Plans Committee Objective: To make available a variety of self-supporting insurance products that are responsive to the needs of the membership. To provide oversight for plan administration and premium levels. Major Project: None. Thomas G. Jordan, Chair, Jordan & Co., Inc., 200 E. Long Lake Road, Ste. 174, Bloomfield Hills, MI, 48304 248-644-2300 [email protected] Jerrell Arthur Atkinson, Atkinson & Co., Ltd. , 707 Broadway, NE, Albuquerque, NM, 25246 505-843-6492 [email protected] James J. Butler, KPMG LLP , 757 Third Avenue 9th Fl., New York, NY, 10017 212-872-6478 [email protected] N Scott Gillis, SunAmerica Inc., 1999 Avenue of Stars #36-07, Los Angeles, CA, 90067 310- 772-6452 [email protected] Robert Russell Harris, Harris, Cotherman & Associates, CPAs, Chartered, 5070 N. A1A Ste. 250, Vero Beach, FL, 32963 561-234-8484 [email protected] Susan L. Jansen, Susan L. Jansen, 215 Nod Road, Avon, CT, 06001 860-678-9016 j [email protected] Charles E. Keller III, Keller Bruner & Co., LLP, 201 Thomas Johnson Dr., Frederick, MD, 21702 301-663-8600 [email protected] Jaleigh Jeffers White, Citizen's Bank, PO Box 719, Evansville, IN, 47705 812-456-3882 [email protected] Leonard I. Green, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3705 [email protected] Jay L. Rothberg, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3980 j [email protected]

Professional and Personal Liability Insurance Plan Objective: To assure the availability of reasonable rates of professional liability insurance programs to local regional firms. In addition, the Committee provides oversight responsibility for personal lines insurance to members, firms, and their families. William E. Kirkman, Chair, Baird, Kurtz & Dobson , PO Box 1190 (65801-1190), 901 St. Louis Street, Ste. 1000, Springfield, MO, 65806 417-865-8701 [email protected] Bruce S Botwin, Bederson & Company LLP , 200 Lake Drive East, Suite 206, Cherry Hill, NJ, 08002 609-482-7842 [email protected] Thomas Bunting III, Briggs, Bunting & Dougherty, LLP, Two Logan Square, Ste. 2121, Philadelphia, PA, 19103 215-567-7770 [email protected] Kenneth M. Hughes, Crisp Hughes Evans LLP , 32 Orange St, PO Box 3049, Asheville, NC, 28802 828-254-2254 [email protected] Ann D Jevne, Schwartz & Hofflich LLP , 37 North Avenue, Norwalk, CT, 06851 203-847-4068 [email protected] William H Schaefer, Clark, Schaefer, Hackett & Co. , 160 N. Breiel Blvd., Middletown, OH, 45042 513-424-5000 Unknown John T Schiff man, Schiffman & Company PC , PO Box 5512, Hanover, NH, 03755 603-643-5566 [email protected] Richard Schlingheyde, Kafoury, Armstrong & Co. , 6140 Plumas Street, Reno, NV, 89509 775- 689-9280 Unknown Leonard I. Green, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3705 [email protected]

Page 58 Jay L. Rothberg, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3980 j [email protected]

Members In Government Committee Objective: The AICPA Members in Government committee represents CPAs working in all levels of federal, state, and local government. It also serves the public who depend on CPAs to help ensure government accountability. The mission of the Members in Government Committee is to 1) promote greater government accountability and the integrity of government operations, information, and information systems, 2) promote and encourage increased participation and involvement by CPAs in government within the AICPA, 3) enhance the professional image and value of CPAs in government, 4) provide advice and counsel to the Institute on the needs of CPAs in government, the Institute, and other professional organizations. Major Project: Cosponsor Governmental Accounting and Auditing Update Conference. Promote AICPA Membership for CPAs in Government. Coordinate Outstanding CPA in Government Award Program. Recommend government members for AICPA committee and council membership. Provide input on AICPA's CPA Letter Government supplement. Develop an overall communications plan. SPECIAL QUALIFICATIONS: Members should be employed in either federal, state, or local government. Gary Paul Abelson, Contra Costa County, Auditor Controllers Office, 625 Court St., Rm 103, Martinez, CA, 94553 925-646-2233 [email protected] Linda M. Calbom, US General Accounting Office, Accounting and Information Div., 441 G St. NW, Washington, DC, 20548 202-512-8341 [email protected] William H. Cole Jr, Auditor of Public Accounts, PO Box 1295, Richmond, VA, 23218 804-225- 3350 [email protected] Keith LaVar Johnson, State of Oklahoma, Office of State Finance, 424 W. Crooked Branch Way, Mustang, OK, 73064 405-522-3716 [email protected] Robert O. Johnson, City Council, City Hall, 117 W. Duval St., Ste 200, Jacksonville, FL, 32202 904-630-1625 [email protected] Betty A. Logan, City of Norfolk, Office of The City Auditor, 806 City Hall Bldg, Norfolk, VA, 23510 757-664-4045 [email protected] Dianne Mckay, TN Dept, of Finance and Admin., Div of Accounts, Andrew Jackson Bldg., 15th Floor, Nashville, TN, 37243 615-741-9743 [email protected] Jeanne Sizoo Bennett, U. S. Securities & Exchange, Commission-Div. Of Corp Fin., 450 Fifth St. NW, Washington, DC, 20549 202-942-1915 [email protected] Marcia Lynne Taylor, Mt Lebanon Pennsylvania, 710 Washington Road, Pittsburgh, PA, 15228 412-343-3625 [email protected] Larry R White, USCG Reserve Training Ctr., 211 Thayer Hall, Yorktown, VA, 23690 757-898- 2225 [email protected] Pamela Green, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6034 [email protected]

Minority Initiatives Committee Objective: Actively integrate minorities into the accounting profession to become CPAs and enhance their upward mobility. Major Project: Minority scholarship program, doctoral fellowship programs, Faculty Summer Seminar. Supply of minority accounting graduates and the employment of minorities in the majority and minority CPA firms (minority report), mentor program & leadership workshop. S Taiwo Kayode Danmola, Arthur Andersen LLP , 1345 Ave of Americas, New York, NY, 10105 212-708-8122 [email protected]. com Vernon Dale Evans, Dallas Fort Worth, International Airport Board Executive Offices, P0 Drawer 619428, DFW Airport, TX, 75261 972-574-6334 [email protected] Genevia G. Fulbright, Fulbright & Fulbright, CPA, P. A., P0 Box 13156, RTP, NC, 27709 919-544-0398 [email protected] James Furcell Hayes, PricewaterhouseCoopers LLP , 2050 N. Woodward Ave, Bloomfield Hills, MO, 48304 313-394-3848 [email protected] Thomas Lopez, Texas A & M Univ., Lowry Mays Coll & Grad School of Business, Dept of Accounting, 401 Wehner Bldg, College Station, TX, 77843 409-845-7585 [email protected] Ann Manrriquez-Esteban, Chrysalis Estebans, 1837 Lincoln Bvld., Santa Monica, CA, 90404 310-392-4117 x318 [email protected] Richard Pitre, Texas Southern University, School of Business, Dept of Accounting, 3100 Cleburne Ave, Houston, TX, 77004 713-313-7717 [email protected] Jesus M Prieto Blanco, Kevane, Peterson, Soto, Pasarell, 33 Bolivia Street, Fourth Floor, San Juan, PR, 00918 787-754-1915 [email protected]

Page 59 Starr Hutchings Purdue, Hutchings Funeral Home Inc., P.O. Box 4443, Macon, GA, 31208 912- 743-1212 [email protected] Armando G Roman, Axiom Financial Management, 3150 N. 24th St, Ste C200, Phoenix, AZ, 85016 602-468-3636 [email protected] Stella M. Santos, E. C. Ortiz & Co. , Outer Drive E Bldg., 400 E. Randolph Dr., Rm 803, Chicago, IL, 60601 312-565-1318 [email protected] Lydia M Washington, Department of Treasury, Internal Revenue Service, 110 W. 44th St, New York, NY, 10036 212-719-8557 [email protected] Wendy A. Whiting, Executive Director, 153 U.S. Rt. 1 #8, Scarborough, ME, 04074 207-883- 6090 [email protected] Gregory Johnson, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6200 [email protected]

National Accreditation Commission (NAC) Objective: To lead the AICPA accreditation process by creating an environment that fosters the efficient and effective development of marketplace recognition for CPA-provided services. The NAC recommends and implements specific accreditation programs and provides a continuous and rigorous oversight process of existing accreditation programs, such as market and CPA acceptance, competition, and the appropriateness of entry and maintenance requirements and ultimately oversees the sunset of accreditations if appropriate. D. A. Tarantino, Chair, Mead Point, Nipowin Lane, Greenwich, CT, 06830 203-622-9141 [email protected] Gary L Fish, Gary L. Fish, 1908 Oakwood Ave., Bloomington, IL, 61704 309-622-1607 [email protected] Lawrence D Handler, Remington Products, 60 Main St., Bridgeport, CT, 06604 203-332-9738 [email protected] Bruce J Harper, Harper & Pearson, Co., P. C. , One Riverway, Ste 1000, Houston, TX, 77056 713-662-2310 [email protected] Robert L Israeloff, Israeloff, Trattner & Co., CPA's, P. C., 11 Sunrise Plaza, Valley Stream, NY, 11580 516-872-3300 [email protected] Judith H O'Dell, Beucler, Kelly & Irwin, Ltd. , 125 Strafford Avenue, Ste. 116, Wayne, PA, 19087 610-688-3200 [email protected] Virginia M. Stanley, Rogoff & Stanley Financial Advisors, LLC, P.O. Box 93656, Albuquerque, NM, 87199 505-998-3499 [email protected] Joanne Lindstrom, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3806 [email protected]

National Steering Committee On Regulation Of The Profession Objective: To join with representatives from NASBA to provide assistance and leadership to state CPA societies and state boards of accountancy in implementing the AICPA/NASBA Uniform Accountancy Act. To promote adoption of state regulatory standards that will enhance the mobility and reciprocity of CPAs, especially the concept of "substantial equivalency" and to encourage greater uniformity in regulation among the states. Kathy Eddy, Chair, McDonough, Eddy, Parsons & Baylous, A. C., P.O. Box 184, 412 Market Street, Ste 201, Parkersburg, WV, 26101 304-428-8091 [email protected] James T. Abler, Executive Director, P.O. Box 80188, 3100 Gateway Center Blvd., Morrisville, NC, 27560 919-469-1040 [email protected] William F Ezzell Jr, Deloitte & Touche LLP , 555 12th Street, NW, Ste. 500, Washington, DC, 20004 202-879-5385 [email protected] Bruce J Harper, Harper & Pearson, Co., P. C. , One Riverway, Ste 1000, Houston, TX, 77056 713-662-2310 [email protected] Carlos E Johnson, KPMG LLP , 700 Oklahoma Tower, 210 Park Ave., Oklahoma City, OK, 73102 405-552-3810 [email protected] Cynthia Lund, Executive Director, 275 N. Lindbergh Blvd, # 10, PO Box 419042, Saint Louis, MO, 63141 314 997-7966 xl33 [email protected] Martin H. Rosenberg, Executive Director, 222 South Riverside Plaza, 16th Fl., Chicago, IL, 60606 312-993-0416 [email protected] Michael D Sweeney, Sweeney Conrad, P. S. , 1416 112th Ave NE, Bellevue, WA, 98004 425- 451-1990 [email protected] Michael G Ueltzen, Ueltzen & Company LLP , 555 University Ave., Ste 200, Sacramento, CA, 95825 916-563-7790 [email protected] John M. Sharbaugh, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9257 [email protected]

Page 60 Nominations Committee For One Year Olivia F. Kirtley, Chair, Vermont American Corporation, Ste. 2300, 101 S 5th Street, Louisville, KY, 40202 502-625-2110 [email protected] Deborah D. Lambert, Johnson Lambert & Co. , Suite # 700, 7500 Old Georgetown Road, Bethesda, MD, 20814 301-656-0040 [email protected] Thomas J. Mulligan, Mullian, Topy & Co., 475 E. Mound Street, Columbus, OH, 43215 614- 461-1040 mtcpaWsprynet.com Jean L Rothbarth, Arthur Andersen LLP , 225 N. Michigan Ave., 16th Fl., Chicago, IL, 60601 312-507-2827 [email protected] Eric L Schindler, University of Florida, PO Box 1160, East Helena, MT, 59635 406-227-5302 [email protected] Tom L. Stringfellow, Frost National Bank, 100 W. Houston St., San Antonio, TX, 78296 210- 220-4906 [email protected]

Nominations Committee For Two Years Objective: To provide for continuity of leadership and add distinction to the organiztion by nominating the best of the profession for officers, Council and the Board of Directors. Carmen J Aguiar, Carmen Julia Aguiar, 1026 Bellevue Way, SE, Bellevue, WA, 98004 425-455- 6721 [email protected] Jerrell Arthur Atkinson, Atkinson & Co., Ltd. , 707 Broadway, NE, Albuquerque, NM, 25246 505-843-6492 [email protected] Brenda Stewart Birkett, Southern University, Office of Academic, P.O. Box 9820, Baton Rouge, LA, 70813 255-771-2360 [email protected] Robert Louis Bunting, Moss Adams LLP , 1001 Fourth Ave Ste 2830, Seattle, WA, 98154 206- 447-4265 [email protected] James H. Naus, Crowe, Chizek and Company LLP, 3815 River Crossing Pky #300, P.O. Box 40977, Indianapolis, IN, 46240 317-632-8989 [email protected] Frank J. Katusak, Staff, American Institute of Certified Public Accountants, 1211 Avenue Of The Americas, New York, NY, 10036 212-596-6130 [email protected]

Peer Review Board Objective: To protect the public interest by improving the quality of practice of CPA firms by establishing and conducting, in cooperation with state CPA societies, a peer review program for members engaged in the practice of public accounting. Major Project: Reevaluating the peer review process to make it more relevant in today's environment. SPECIAL QUALIFICATIONS: Strong audit and accounting experience (Partner). State Society Peer Review Committee experience. Be a qualified reviewer. Walter H. Webb, Chair, Call, Barrick, Ethridge, Webb, & Co. LLP., 206 North Harrison, PO Box 790, Cushing, OK, 74023 918-225-4216 [email protected] J.W. Larry Andersonn III, Mason, Warner & Company, P.C., 5202 Indiana Ave, PO Box 93360, Lubbock, TX, 79493 806-797-3251 [email protected] Dale W. Bonn, Vine, Dahlen, Werner & Co., PLLC., P0 Box 2486 (98036-2486), 19203 36th Ave. W Ste 201, Lynnwood, WA, 98036 425-771-6055 [email protected] Janet I. Chase, Veatch, Rich & Nadler, Chtd.,, 1ll Deer Lake Road, Deerfield, IL, 60015 847-940-1300 [email protected] L. Thomas Cox Jr., Williams, Cox, Weidner & Cox , 1713 Mahan Drive, Tallahassee, FL, 32308 850-878-8777 [email protected] Albert R. Denny, Regier Carr & Monroe L.L.P., Suite 100, 300 West Douglas, Wichita, KS, 67202 316-264-2335 [email protected] James H. Feldhake, Feldhake & Associates, P.C.,, 567 DTC Blvd, Englewood, CO, 00000 303- 694-8822 [email protected] Theodore J. Flynn, Executive Director, 105 Chauncy St. 10th Fl., Boston, MA, 02111 617- 556-4000 [email protected] Richard A. Garbee, Salyer, Garbee & Co., P.C., PO Box 1024, 209 Boulevard, Salem, VA, 24153 540-387-0229 [email protected] Suzanne M. Heidenreich, Heidenreich & Heidenreich, 16421 S 47th Pl., Phoenix, AZ, 85044 480-704-6301 [email protected] Jerry W. Hensley, England & Hensley, 1388 Alexandria Drive, Ste. 14, Lexington, KY, 40504 606-231-8678 [email protected] Mark T. Hobbs, Hobbs and Corley, P.A.,, PO Box 2411 (29202), 1704 Laurel St., Columbia, SC, 29201 803-799-0555 [email protected] Henry J. Krostich, Krostich & Krostich, 125 Mineola Ave, Ste 307, Roslyn Heights, NY, 11577 516-621-4995 [email protected] Anthony D Lynn, Davis, Lynn & Moots, P. C. , 3828 South Avenue, Springfield, MO, 65807 417-882-0904 [email protected]

Page 61 William R. Metz, Jelinek Metz McDonald, Ltd., PO Box 507, 33 10th Ave S Ste 200, Hopkins, MN, 55343 612-935-6868 [email protected] LeRoy C. Schmidt, Executive Director, 235 N. Executive Drive # 200, Brookfield, WI, 53008 414-785-0445 [email protected] Michael Solakian, Solakian, Caiafa & Company, 388 E Main St., Branford, CT, 06405 203- 483-8115 [email protected] Nina S. Sorelie, Sorelle & Associates, P. C., 6 North Broad St., Ste. 205, Woodbury, NJ, 08096 609-853-0440 [email protected] Linda Turria, Patterson, Rush & Co., LLC., PO Box 1887, Minden, NV, 89423 775-782-7874 linda@turria_cpa.com Kerry L. Weatherford, Smith, Dukes & Buckalew, LLP., 3800 Airport Blvd., Ste. 101, PO Box 160427, Bobile, AL, 36616 334-343-1200 [email protected] Stanley C. Wood, Magnuson, McHugh & Company, PA, PO Box 1379, 1121 Mullan Ave, Coeur D'Alene, IN, 83816 208-765-9500 [email protected] Susan Coffey, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3177 [email protected] Gary Freundlich, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3021 [email protected]

Personal Financial Planning Executive Committee Objective: The committee enables the AICPA to provide its members with information, advocacy and leadership to enable them to perform valuable personal financial planning services in the highest professional manner and gain recognition by the public as the premier providers of personal financial planning services. The committee assists in developing public statements made by the AICPA in the area of personal financial planning. The committee determines Institute technical policies regarding PFP and serves as the Institute's official spokesman on those matters. The committee plans, initiates, supervises and coordinates projects, programs and activities of the Personal Financial Planning Membership Section, the Center for Investment Advisory Services and the activities of the PFS credential and examination Subcommittee. Major Project: Develop a national awareness program to inform the public of the role of the CPA in PFP. PFP membership section and other AICPA PFP actions and projects. Help the AICPA develop positions on proposed legislation and regulation in the area of PFP. Provide input for the personal financial specialist accreditation program. SPECIAL QUALIFICATIONS: Looking for members with extensive experience in personal financial planning. Dirk Edwards, Chair, Edwards & Meyers, 5550 SW Macadam, Ste 310, Portland, OR, 97201 503- 222-4708 [email protected] Carolyn R Jefferso Bagby, Bagby & Associates , PO Box 2826, Huntington, WV, 25727 304- 523-0332 [email protected] Karen A Barnhouse, KB Financial Advisors, Inc. , PO Box 4760, Silver Spring, MD, 20914 301-989-9355 [email protected] Robert W Batty, Batty, Erlandsen & Associates, P. S., 107 S. Howard, # 205, Spokane, WA, 99201 509-624-1268 [email protected] John Richard Connell, Causey Demgen & Moore Inc. , 1801 California Street, Ste. 4650, Denver, CO, 80202 303-296-2229 [email protected] Bruce Shelby Fillpot, Twentieth Century Fox, 6501 Americas Pky, NE, Ste 121, Albuqerque, NM, 87110 505-889-3456 [email protected] Joel H Framson, Joel H. Framson CPA, A. C. , 11601 Wilshire Blvd., Ste 2330, Los Angeles, CA, 90025 310-473-0100 [email protected] David N. Kahn, CICA, 1185 Avenue of The Americas, 6th Fl., New York, NY, 10036 212-372- 1303 [email protected] Michael Bernard Kennedy, PricewaterhouseCoopers LLP , 2400 Eleven Penn Center, Philadelphia, PA, 19103 215-963-8344 [email protected] Nadine Gordon Lee, US Trust Company, 114 W. 47th St, New York, NY, 10036 212-852-1943 [email protected] James G Martin, Horne CPA Group, P. A. , PO Box 656, 125 First St., Grenada, MS, 38901 601-226-6779 [email protected] James K. Mitchell, Ernst & Young LLP , 235 West 56th Street, #40M, New York, NY, 10019 212-977-1580 [email protected] Walter F O'Connor, Fordham University, School of Business Administration, Accounting Area, 113 W.60th Street, New York, NY, 10023 212-636-6122 [email protected] Robert A Pedersen, KPMG LLP , 303 E. Wacker Drive, Chicago, IL, 60601 312-665-5062 [email protected] Barbara J Raasch, Ernst & Young LLP , 787 7th Ave, New York, NY, 10019 212-773-5460 [email protected]

Page 62 Martin J Satinsky, Martin J. Satinsky & Associats, P.C., 1601 Market St., Ste 2903, Philadelphia, PA, 19103 215-282-3505 [email protected] Phyllis Bernstein, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3663 [email protected]

Pre-Certification Education Executive Committee Objective: To assist the academic community in preparing students with the core competencies needed for entry into the profession by recommending continuous improvements in curricula. Instructional materials and pedagogy. The core competencies encompass the personal attributes, broad business perspective and functional expertise needed as a foundation for a successful career as a CPA in public practice, business/industry and government. Major Project: To encourage and support the recruitment of talented students into the profession. Karen Pincus, Chair, University of Arkansas, CBA Department of Accounting BADM 204, Fayetteville, AR, 72701 501-575-6119 [email protected] Jeffrey Albrecht, Brigham Young University, 730- C Tanner Building, Provo, UT, 84602 210- 384-8000 [email protected] Thomas M. Berry, Jr., CAE, Executive Director, 4309 Cox Road, Glen Allen, VA, 23060 804- 270-5344 [email protected] S. Thomas Cleveland, Management & Capital Group, CA, 1460 Maria Lane, Ste. 290, Walnut Creek, CA, 94596 925-944-5371 [email protected] William B Coleman, Coleman & Williams, Ltd. , 316 N. Milwaukee Street, Ste 350, Milwaukee, WI, 53202 414-278-0170 [email protected] Charles Elliot Davis, Baylor University, Department of Accounting & Business Law, P.O. Box 98002, Waco, TX, 76798 254-710-6138 [email protected] Shirley Dennis-Escoffier, University of Miami, Department of Accounting, 317 Jenkins Building, 5250 University Drive, Miami, FL, 33146 305-284-5577 [email protected] Walter F O'Connor, Fordham University, School of Business Administration, Accounting Area, 113 W.60th Street, New York, NY, 10023 212-636-6122 [email protected] Jenice J Prather-Kinsey, Fordham University, School of Business Administration, Accounting Area, 312 Middlebush Hall, Columbia, MO, 65211 573-882-3671 [email protected] Jane Tzinberg Rubin, Anderson, Hunt & Company, P.C., 600 Emerson Road, Ste. 300, St. Louis, MO, 63141 314-872-8481 [email protected] Larry Paul Scott, PricewaterhouseCoopers LLP , P.O. Box 988, 400 Campus Drive, 4th Floor, Florham Park, NJ, 07932 973-236-5113 [email protected] Richard H Tabor, Auburn University, School of Accountancy, 301 Lowder Bldg., Auburn, AL, 36849 334-844-6214 [email protected] Jeffrey C Totten, Arthur Andersen LLP , 1405 North Fifth Avenue, St. Charles, IL, 60174 630-444-5184 Unknown Beatrice C. Sanders, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6218 [email protected]

Joint AAA/AICPA Accounting Literature Awards Committee Objective: To select for recognition those articles, monographs, or books, published in English, which in the view of the committee make outstanding contributions to the literature of accounting. Major Project: Selection of recipients) of the joint award for outstanding contributions to the accounting literature. SPECIAL QUALIFICATIONS: Members should be thoroughly familiar with the accounting literature, particularly that which is relevant and applicable to accounting practice (public, corporate, government) issues. William.F Messier Jr, Chair, Deloitte & Touche LLP , School of Accountancy, College of Business Administration, Georgia State University, Atlanta, GA, 30302 404-651-2611 [email protected] Stephen P Baginski, Indiana University, Dept of Accounting & Info Systems, School of Business, Bloomington, IN, 47405 812-855-2640 [email protected] Thomas J Frecka, University of Notre Dame, Rm 305 College of Business, Notre Dame, IN, 46556 219-631-8395 [email protected] Lynford Earle Graham Jr, BDO Seidman, LLP , 330 Madison Avenue, New York, NY, 10017 212- 885-8551 [email protected] Zoe-Vonna Palmrose, University of Southern, California Leventhal School of Accounting, California Leventhal School of Accounting, Los Angeles, CA, 90089 213-740-5019 [email protected] Bill N. Schwartz, Virginia Commonwealth University School of Business, 1015 Floyd Avenue, Richmond, VA, 23284 804-828-7194 [email protected]

Page 63 Beatrice Sanders, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6292 [email protected]

Joint AICPA/AAA Collaboration Award Committee Objective: To recognize significant collaborative efforts between academics and practitioners that result in a contribution to accounting education, practice and/or research. Ellen Glazerman, Chair, Ernst & Young LLP , 1285 Avenue of The Americas, New York., NY, 10019 212-773-5686 [email protected] Peter A Aghimien, Indiana University, Div. Of Business & Economics, 1700 Mishawaka Ave., South Bend, IN, 46634 219-237-4476 [email protected] Charles Francis Malone, North Carolina A & T, State University School of Bus & Economics, Merrick Hall, Greensboro, NC, 27411 336-334-7581 [email protected] Alvin Gerald Smith, University of Northern Iowa, College of Business Administration, Cedar Falls, IA, 50614 319-273-2394 [email protected] Richard H Tabor, Auburn University, School of Accountancy, 301 Lowder Bldg., Auburn, AL, 36849 334-844-6214 [email protected] Paula Bevels Thomas, Middle Tn State University, P.O. Box 50, 1301 East Main Street, Murfreesboro, TN, 37132 615-898-5655 [email protected] Leticia Romeo, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6221 [email protected]

Professional Ethics Executive Committee Objective: To develop standards of ethics, promote understanding and voluntary compliance with such standards, establish and present charges of violations of the standards and the AICPA's bylaws to the Joint Trial Board for disciplinary action in cooperation with State Societies under the Joint Ethics Enforcement Program (JEEP), improve the profession's enforcement procedures, coordinate the subcommittees of the Professional Ethics Division, and promote the efficiency and effectiveness of JEEP Program. Major Project: 1. Providing ethics guidance to members in Public Practice, Industry, Government and Education. 2. Providing ethics guidance to membership relating to the performance of new services to clients. 3. Increase the efficiency and effectiveness of the joint ethics enforcement program in cooperation with State Societies. 4. Seek ways to publicize ethics guidance and inform membership about ethics. James L. Curry, Chair, Deloitte & Touche LLP , 200 Berkeley St., Boston, MA, 02116 617- 261-8387 [email protected] Barry Barber, Grant Thornton LLP , 399 Thornall Street, Edison, NJ, 08837 732-516-5500 [email protected] Adele Brady Bolson, San Diego State University, 914-140th Ave. NE, Ste. 200, Bellevue, WA, 98005 425-562-2299 [email protected] Jeffery C Bryan, Crisp Hughes Evans LLP , 225 Peachtree St., Ste 600, Atlanta, GA, 30303 404-586-0133 [email protected] Brian Arthur Caswell, Caswell & Associates, CPA, P. C., P0 Box 27, 436 Main St., Phoenix, NY, 13135 315-695-2061 [email protected] Edmund Coulson, Ernst & Young LLP , 1285 Avenue of the Americas, New York, NY, 10019 212- 773-1945 [email protected] Kenneth E. Dakdduk, PricewaterhouseCoopers LLP , 1177 Avenue of the Americas Rm. 3028, New York, NY, 10036 212-596-7140 [email protected] Beryl Davis, City of Orlando, 400 South Orange Ave., Orlando, FL, 32801 407-246-2678 [email protected] William Michael Foerster, Foerster Bhutathi International, 8111 Preston Road, Ste 600, Dallas, TX, 75218 214-369-3242 [email protected] Robert L. Gray, New York State Society of CPAs, 10 Upper Station Road, Garrison, NY, 10524 914-424-3946 Unknown John M Guinan, KPMG LLP , 55 E. 52nd St., New York, NY, 10055 212-909-5449 [email protected] Russell V Meyers, Eggleston Smith, P. C. , 603 Pilot House Drive, Ste. 400, Newport News, VA, 23606 757-873-0006 [email protected] Roger H. Molvar, Times Mirror Company, Time Mirror Square, 220 West 1st Street, C-5, Los Angeles, CA, 90012 213-237-3717 [email protected] Christine A Piche, Larson, Allen, Weishair & Co., LLP, 220 S. 6th Street, Ste. 1000, Minneapolis, MN, 55402 612-376-4653 [email protected] Jean L Rothbarth, Arthur Andersen LLP , 225 N. Michigan Ave., 16th Fl., Chicago, IL, 60601 312-507-2827 [email protected] Lawrence L. Shapiro, BDO Seidman, LLP , 330 Madison Avenue, New York, NY, 10017 212-885- 8560 [email protected] Bruce P Webb, McGladrey & Pullen, LLP , 400 Locust Street, Ste 640, Des Moines, IA, 50309 515-284-8660 [email protected]

Page 64 Doyle Z Williams, Walton College of Business Administration, University of Arkansas, Fayetteville, AR, 72701 501-575-5949 [email protected] Lisa Snyder, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3779 [email protected]

Independence-Behavioral Standards Subcommittee Objective: In cooperation with state societies under the Joint Ethics Enforcement Program, investigation of complaints or other information alleging potential disciplinary matters involving independence and behavioral issues. Major Project: In cooperation with state societies under the Joint Ethics Enforcement Program, investigation of complaints or other information alleging potential disciplinary matters involving independence and behavioral issues. Special Qualifications: All areas of practice and all disciplines needed. Patricia B Bissell, Patricia B. Bissell , 8623 Timber Hill Lane, Potomac, MD, 20854 301- 299-1811 [email protected] Adele Brady Bolson, San Diego State University, 914-140th Ave. NE, Ste. 200, Bellevue, WA, 98005 425-562-2299 [email protected] Patti Janine Clift, Patti J. Clift , 105 N. 10th, PO Box 1533, Duncan, OK, 73534 580-252- 9500 [email protected] Richard M Goligoski, Deloitte & Touche LLP , PO Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3423 [email protected] Gary Illiano, Grant Thornton LLP , 666 Third Ave., New York, NY, 10174 212-599-0100 [email protected] Paul N Jones, KPMG LLP , 55 E. 52nd Street, Ste 3200, New York, NY, 10055 212-909-5617 [email protected] David A. Nelson, David A. Nelson, 5105 Lake Ridge Road, Edina, MN, 55436 612-938-7703 [email protected] Elliot I Rosenfield, Rosenfield, Holland & Raymon, P. C., 700 Pleasant St., 3rd Fl., New Bedford, MA, 02740 508-999-4548 [email protected] Jean L Rothbarth, Arthur Andersen LLP , 225 N. Michigan Ave., 16th Fl., Chicago, IL, 60601 312-507-2827 [email protected] David Chapman, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3178 [email protected] Melanie Donenfeld, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3181 [email protected] Jason Gitstein, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3186 [email protected] Ellen Goria, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3179 [email protected] William Keenan, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3079 [email protected] Lisa Snyder, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3779 [email protected]

Technical Standards Subcommittee Objective: In cooperation with state societies under the Joint Ethics Enforcement Program, to investigate complaints or other information alleging potential disciplinary matters involving technical issues. Major Project: Cooperation with state societies under the Joint Ethics Enforcement Program, to investigate complaints or other information alleging potential disciplinary matter involving technical issues. SPECIAL QUALIFICATIONS: Current/recent accounting and auditing experience at partner level. Norman R. Walker, Chair, PricewaterhouseCoopers LLP , 300 Atlantic Street, P.O. Box 9316, Stamford, CT, 06901 203-316-5749 norman.walker @us.pwcglobal.com T Michael Adkins, Saltmarsh, Cleaveland & Gund, P. A., P.O. Box 13207 (32591), 900 N. 12 Avenue, Pensacola, FL, 32501 850-435-8300 [email protected] Kenny Edward Burnett, KPMG LLP , 280 Park Avenue, 8th Floor, New York, NY, 10017 212-909- 5440 [email protected] Phillip E Callif, Deloitte & Touche LLP , P.O. Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3695 [email protected] Jimmie L Cole, Cole & Reed, P. C. , 531 Couch Drive, Ste 200, Oklahoma City, OK, 73102 405-239-7961 [email protected] Dexter H Cooley, Volunteers of America of Indiana, 549 Indianapolis Canal Walk, Indianapolis, IN, 46202 317-686-5805 [email protected] John E Curzon, Curzon, Cumbey & Kunkel, PLLC , 7030 S. Yale, Ste 412, Tulsa, OK, 74136 918-491-4036 [email protected]

Page 65 John A Demetrius, Demetrius & Company, L. L. C. , Wayne Interchange Plaza I, 145 Route 46, Wayne, NJ, 07470 973-812-0100 [email protected] James A Dolinar, Crowe, Chizek and Company LLP , P.O. Box 3697, One Mid America Plaza, Oak Brook Terr, IL, 60522 630-574-1649 [email protected] Robert Harrison Frank, Frank & Company, P. C. , 1360 Beverly Road, Suite 300, Me Lean, VA, 22101 703-821-0702 [email protected] Karin A French, Grant Thornton LLP , 2070 Chain Bridge Road, Ste 375, Vienna, VA, 22182 703-847-7533 [email protected] Paul Leland Goetz Jr, Urbach Kahn & Werlin P C, 66 State Street, Albany, NY, 12207 518- 449-3166 [email protected] Jeffrey D Green, Buchbinder Tunick & Company LLP, One Pennsylvania Plaza, # 5335, New York, NY, 10119 212-695-5003 [email protected] Michael C Haas, Morton Alan Haas & Co. , 520 N. Central Avenue, # 600, Glendale, CA, 91203 818-552-2384 [email protected] Gary S Hoffman, Weaver and Tidwell L. L. P. , 12750 Merit Drive, LB10, Dallas, TX, 75251 972-960-5900 [email protected] Aram G Kostoglian, BDO Seidman, LLP , 330 Madison Avenue, New York, NY, 10017 212-885- 8009 Unknown Dewey E Mann, Petty & Landis, P. C. , Ste 700, The Krystal Bldg., Chattanooga, TN, 37402 423-756-6585 [email protected] Julie Kay McDonald, Williams, Cox, Weidner & Cox , 4267 Lafayette, PO Box 1606, Marianna, FL, 32447 850-526-3207 [email protected] Gary S. Nelson, Brooks, Stednitz & Rhodes A.C., 1600 Willow Street, San Jose, CA, 95125 408-267-7880 [email protected] Peter Brian Quinn, Ernst & Young LLP , 1285 Avenue of The Americas, New York, NY, 10019 212-773-5008 [email protected] Christopher Rouse, Windham Brannon, P. C. , 1355 Peachtree St. NE, Ste 200, Atlanta, GA, 30309 404-898-2000 [email protected] C Don Royston, Dent K. Burk Associates, P. C. , PO Box 629, 217 E. New St., Kingsport, TN, 37660 423-246-6104 [email protected] Frank J Schwitter, Frank J. Schwitter, 217 E. 48th St., New York, NY, 10017 212-486-0945 unknown Joseph P Sgro, Joyce & Associates P. C. , 1 Glenhardie Corp Ctr., 1275 Drummers Lane, Ste 102, Wayne, PA, 19087 610-687-8200 [email protected] David A Stene, Eide Bailly LLP , Ste 410, 11000 Prairie Lakes Drive, Eden Prairie, MN, 55344 612-944-6166 [email protected] Elizabeth A. Tabor, Cherry, Bekaert & Holland, LLP , 636 South Central Ave., Suite 201, Atlanta, GA, 30354 404-762-7758 [email protected] Steven R Volz, Reilly, Penner & Benton LLP , 611 N. Broadway, Suite 300, Milwaukee, WI, 53202 414-271-7800 [email protected] Mark S Weatherman, Clark, Schaefer, Hackett & Co. , 2525 N. Limestone St., Ste 103, Springfield, OH, 45503 937-399-2000 [email protected] Thomas R Weirich, Central Michigan University, School of Accounting, Grawn Hall, Mount Pleasant, MI, 48859 517-774-3314 [email protected] James D Wilkinson Jr, Cayer, Prescott, Clune & Chatellier, LLP, 2 Charles St., Providence, RI, 02904 401-421-2710 [email protected] John Laurence Wright, Gaither, Rutherford & Co., LLP , P0 Box 3526, 111 Main St., Evansville, IN, 47708 812-428-2600 [email protected] Lillian Ceynowa, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3759 lceynowa.aicpa.org Peter DelVecchia, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3175 [email protected] Michael Glynn, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3176 [email protected] Leonard Hecht, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3184 [email protected] Israel Herskowitz, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3185 [email protected] Dowlan Nelson, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3560 [email protected] Tammy Tien, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3189 [email protected] John Weber, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3180 [email protected]

Page 66 Relations With The Bar Committee Objective: To maintain cooperative relations between the AICPA and the American Bar Association, to identify areas of common concern to the legal and accounting profession and refer them to the appropriate bodies within the AICPA and ABA for further consideration, and to settle differences by discussion and mutual agreement. The committee comprises the CPA members of the National Conference of Lawyers and Certified Public Accountants. Major Project: Dialogue with attorney members on emerging or continuing issues of concern or interest to both professions, such as the respective roles of each in tax practice, common professional standards problems, regulatory compliance and liability issues. SPECIAL QUALIFICATIONS: Substantial interaction with the legal profession in your practice. Joseph J. Tapajna, Chair, Arthur Andersen LLP , 33 W. Montoe St., Chicago, IL, 60603 312- 507-7198 [email protected] John J Costello, Gursey, Schneider & Co., LLP , 10351 Santa Monica Blvd., Suite 300, Los Angeles, CA, 90025 310-552-0960 [email protected] Robert K Decelles, KPMG LLP , 345 Park Ave, New York, NY, 10154 212-872-3518 [email protected] Lawrence M Gill, Schiff Hardin & Waite, 6600 Sears Tower, Chicago, IL, 60606 312-258-5682 [email protected] Louis Grumet, Executive Director, 530 Fifth Ave., New York, NY, 10036 212-719-8301 [email protected] William J Lipton, Ernst & Young LLP , 787 7th Ave, New York, NY, 10019 212-773-6000 [email protected] Harvey D Moskowitz, Harvey D. Moskowitz, 200 E. 57th St., New York, NY, 10022 212-759- 9322 Unknown Roger L Page, Deloitte & Touche LLP , 555 12th St NW Ste 500, Washington, DC, 20004 202- 879-5360 [email protected] Joseph P Petito, PricewaterhouseCoopers LLP , 1900 K St NW, Ste.500, Washington, DC, 20006 202-822-5812 [email protected] Gerald Padwe, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, N.W., Washington, DC, 20004 202-434-9226 [email protected]

Relations With The Judiciary Subcommittee Objective: To develop education courses for federal and state court judges which will assist the judiciary in understanding basic auditing standards and accounting principles and the legal issues attendant thereto. Major Project: Sponsor the judical conference program "Financial Statements in the Court Room". Theodore F Martens, Chair, PricewaterhouseCoopers LLP , 1177 Avenue of The Americas, New York, NY, 10036 212-596-7340 [email protected] Andrew J Capelli, KPMG LLP , 280 Park Ave., 8th Fl., New York, NY, 10017 212-909-5474 acape11i @kpmg.com John J Costello, Gursey, Schneider & Co., LLP , 10351 Santa Monica Blvd., Suite 300, Los Angeles, CA, 90025 310-552-0960 [email protected] Frances J. DiSarro, KPMG Peat Marwick LLP., 280 Park Ave., 8th Floor, New York, NY, 10017 212-909-5629 [email protected] James Allen Friedlieb, Arthur Andersen LLP , 33 Monroe St., Chicago, IL, 60603 312-507- 6609 [email protected] Thomas G Godbout Jr, Deloitte & Touche LLP , PO Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3452 [email protected] Gary R Trugman, Trugman Valuation Associates, Inc., 2740 Route 10 West, Morris Plains, NJ, 07950 973-644-9499 [email protected] Gary A. Zell, Ernst & Young LLP, Genl Counsels Office & Library, 787 Seventh Ave., 24th Fl., New York, NY, 10019 212-773-3840 [email protected] Paul V. Geoghan, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6099 [email protected]

Retirement Committee Objective: To provide retirement and related investment programs for AICPA members, their families and employees. The Committee is to design retirement programs that are applicable and useful for the different categories of AICPA membership. The Committee is to take action in respect to the Plans as authorized by the Institute's Board of Directors Major Project: Oversee program with T. Rowe Price Associates, Inc. Lisa C. Germane, Chair, School of Taxation, 1523 Huguenot Road, Midlothian, VA, 23113 804-379-4900 [email protected]

Page 67 Connie A Brezik, Professional Asset Strategies, Inc., 1ll West 2nd Street, Ste. 311, Casper, WY, 82601 307-266-4525 [email protected] Robert Dean Frigo, City of Amarillo, P.O. Boxl971, Amarillo, TX, 79186 806-378-3040 [email protected] Patricia L. Miller, Goldman Sachs & Co., One New York Plaza, 40th Fl., New York, NY, 10004 212-357-8230 [email protected] Alfred P Morano, Fordham & Fordham, P.C., Unit 15, 75 Page road, Bedford, MA, 01730 781- 275-0627 [email protected] Jo Lynn Pierce, M & I Trust & Investment Management, 15345 Woodbide Lane, Minnetonka, MN, 55345 612-935-6422 [email protected] Kim L Saunders-Aguirre, Practitioners Publishing, Co., 3221 Collinsworth, Fort Worth, TX, 76107 817-252-4216 [email protected] Leonard I. Green, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3705 [email protected] Jay L. Rothberg, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3980 j [email protected]

Strategic Planning Committee Objective: To develop broad objectives for the AICPA and recommend strategic initiatives and action plans for the Institute to pursue in response to long-term issues and trends to better serve the profession and the public. To collaborate with state CPA societies in the development and the implementation of recommendations for the future in common strategic priority areas so as to advance the interests of the profession and the memberships of the AICPA and state CPA societies. Major Project: The production of a vision for the profession and the implementation of strategic initiatives as well as collaboration with the state CPA societies in the development and implementation of collaborative recommendations in common strategic priority areas. Edward Dupke, Chair, Rehmann Robson, P.C., 3230 Eagle Park Drive NE Ste 201, Grand Rapids, MI, 49525 616-975-4100 [email protected] Kathy Eddy, McDonough, Eddy, Parsons & Baylous, A. C., P.O. Box 184, 412 Market Street, Ste 201, Parkersburg, WV, 26101 304-428-8091 [email protected] Robert K. Elliott, KPMG LLP , 345 Park Avenue, New York, NY, 10154 212-909-5766 [email protected] Domenick J. Esposito, Grant Thornton LLP , 666 Third Ave, New York, NY, 10017 212-599- 0100 [email protected] Jerry L. Esselstein, Berwanger Overmyer Association, 2245 Northbank Drive, Columbus, OH, 43220 614-326-4731 [email protected] William F Ezzell Jr, Deloitte & Touche LLP , 555 12th Street, NW, Ste. 500, Washington, DC, 20004 202-879-5385 [email protected] Olivia F. Kirtley, Vermont American Corporation, 101 S 5th Street, Louisville, KY, 40202 502-625-2110 [email protected] Cynthia Lund, Executive Director, 275 N. Lindbergh Blvd, # 10, P0 Box 419042, Saint Louis, MO, 63141 314 997-7966 xl33 [email protected] Jeffrey P. McClanathan, Gregory, Sharer & Stuart, 100 2nd Ave S Ste 600, St Petersburg, FL, 33701 727 821-6161 [email protected] Micheal Rayner, Canadian Institute of Chartered Accounts, 277 Wellenington Street West, Toronto, CN, M5V3H 416-204-3222 [email protected] William L. Reeb, Winters, Winters & Reeb, 9508 Jollyville Road Suite 301, Austin, TX, 78759 512-338-1006 [email protected] Dana R. Richardson, Richardson Media &, Technologies, 58 Llewellyn Drive, New Canaan, CT, 06840 203-966-2300 [email protected] A. Marvin Strait, Warner Bros., Holly Sugar Bldg., Ste. 1300, 2 N. Cascade Avenue, Colorado Springs, CO, 80903 719-448-5939 [email protected] David A. Wilson, Graduate Management Admissions, Council, 1750 Tysons Blvd Ste 1100, McLean, VA, 22102 703-749-0131 [email protected] Leigh W. Knopf, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6132 [email protected]

Tax Executive Committee Objective: To plan, initiate, supervise, and coordinate all of the projects, programs and activities of the Tax Division. Major Project: Oversight of committee activity and arbiter of AICPA tax policy positions. SPECIAL QUALIFICATIONS: Previous substantial service on Tax Division committees, preferably including service as a committee chair.

Page 68 David A Lifson, Chair, Hays & Company , 477 Madison Avenue, 10th Floor, New York, NY, 10022 212-572-5555 [email protected] Ward M Bukofsky, Braverman, Codron & Co. , 450 N Roxbury Drive, 4th Floor, Beverly Hills, CA, 90210 310-278-5850 [email protected] Joseph Cammarata, Chaikin & Sherman, PC., 1232 17th St. NW, Washington, DC, 20006 202- 659-8600 [email protected] Stephen R Corrick, Arthur Andersen LLP , 1666 K. Street, NW, Washington, DC, 20006 202- 481-7806 [email protected] Anna Cook Fowler, University of Texas At Austin, Accounting Department, CBA 4M 202, Austin, TX, 78712 512-471-9473 [email protected] Jill S Gansler, Regional Management Inc., 11 East Fayette St., Baltimore, MD, 21202 410- 539-2370 [email protected] Diane Peden Herndon, Ernst & Young LLP , 1225 Connecticut Avenue, NW, 5th Floor, Washington, DC, 20036 202-327-8819 [email protected] Ronald S Hatch, Katch, Tyson & Company , 191 Waukegan Road, Suite 103, Northfield, IL, 60093 847-446-3700 [email protected] Allan I Kruger, Kruger & Company, P. A. , 2400 W. Cypress Creek Road, #204, Fort Lauderdale, FL, 33309 954-772-4000 [email protected] Susan T Martin, Susan W. Martin, 950 San Jose SE, Grand Rapids, MI, 49506 616-771-6672 [email protected] Pamela J Pecarich, Pamela J. Recarich, 1508 Parkpath Way, Bakersfield, CA, 93311 661-663- 8815 [email protected] Jeffrey A Porter, Porter & Associates, CPA, P.O. 8129, 3327B US Route 60 East, Huntington, WV, 25705 304-522-2553 [email protected] Thomas J Purcell III, Creighton University, College of Business Administration, 2500 California Street, Omaha, NE, 68178 402-280-2062 [email protected] Jeffrey Lee Raymon, Rosenfield, Holland & Raymon, P. C., 700 Pleasant Street, 3rd Floor, New Bedford, MA, 02740 508-999-4548 [email protected] Frederick H Rothman, Loeb & Troper , 655 3rd Avenue, 17th Floor, New York, NY, 10017 212- 867-4000 [email protected] Barry Dennis Roy, Deloitte & Touche LLP , 555 12th Street, NW, Suite 500, Washington, DC, 20004 202-879-5617 [email protected] Jane Tzinberg Rubin, Anderson, Hunt & Company, P.C., 600 Emerson Road, Ste. 300, St. Louis, MO, 63141 314-872-8481 [email protected] Douglas P Stives, Curchin & Company, P. A. , 125 Half Mile Road, Red Bank, NJ, 07701 732- 747-0500 [email protected] Philip J Wiesner, KPMG LLP , 2001 M Street, NW, Washington, DC, 20036 202-467-3892 [email protected] Claude R Wilson Jr, Vial Hamilton Koch & Knox, LLP., 4400 Dallas, Dallas, TX, 75201 214- 712-4318 [email protected] Robert A Zarzar, PricewaterhouseCoopers LLP , 1301 K Street, NW, Washington, DC, 20005 202-414-1705 [email protected] Edward Karl, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvia Avenue, N.W., Washington, DC, 20004 202-434-9228 [email protected] Gerald Padwe, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, N.W., Washington, DC, 20004 202-434-9226 [email protected] William Stromsem, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9227 [email protected]

Member Tax Practice Improvement Committee Objective: The purpose of the Member Tax Practice Improvement Committee is to develop and deliver products and services to AICPA members to improve the quality, efficiency and profitability of the member's tax practice and to help members maintain high practice standards. Dan L. Mendelson, Chair, PricewaterhouseCoopers LLP , 1301 K Street, 800W, Washington, DC, 20005 202-414-1034 [email protected] Richard Davis Adams, Arkin & Company, Accounting Department, Baltimore, MD, 21201 410- 465-6362 [email protected] Timothy James Bartz, Anderson ZurMuehlen & Co., P. C., Sixth Avenue & Last Chance Gulch, PO Box 1147, Helena, MT, 59624 406-442-1040 [email protected] Steven K Bentley, Better Business System, PO Box 1029, Gillette, WY, 82717 307-686-6677 [email protected] Rick Betts, Moss Adams LLP , 601 W. Riverside, Ste.1800, Spokane, WA, 99201 509-747-2600 [email protected] Nancy H Boozer, Nancy H. Boozer, CPA, 3103 Devin Street, Columbia, SC, 29205 803-779-9077 [email protected] Johnny Roland Gutierrez, KPMG LLP , 200 Crescent Court, Suite 300, Dallas, TX, 75201 214- 754-2307 [email protected] Steven F. Holub, Aidman, Piser & Company, 401 East Jackson Street, Suite 3400, Tampa, FL, 33602 813-222-8555 [email protected]

Page 69 Michael D. Koppel, Gray, Gray & Gray, LLP, 185 Devonshire Street, Suite 200, Boston, MA, 02110 617-482-110 [email protected] Thomas C. Muirhead, Porter, Muirhead, Cornia & Howard, PO Box 2759 (826022759), 123 W. 1st, Ste. 500, Casper, WY, 82602 307-265-4311 [email protected] Donald W Orr, Finley & Cook , 601 North Broadway, P.O. Box 1447, Shawnee, OK, 74802 405- 275-1650 [email protected] Loretta Veto, Peachin & Peto, CPA's, Ltd. , 310 S. Williams boulevard, Suite 260, Tucson, AZ, 85711 520-790-0044 [email protected] Jason Hill Prescott, C. Eugene Prescott , P.O. Box 20037, Greenville, NC, 27858 252-756- 4463 [email protected] James Francis Reeves Jr., Practitioners Publishing, Co., 3221 Collinsworth, Ft. Worth, TX, 76107 817-332-3709 (x212) [email protected] Joseph F Scutellaro, Jump, Scutellaro and Company LLP, 1144 Hooper Avenue, suite 302, Toms River, NJ, 08753 732-240-7377 [email protected] John Edward Swails, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-8721 [email protected] Thomas G Tierney, Vichrow, Krause & Company, LLP, 8018 Excelsior Drive, Suite 200, P.O. Box 45800,, Madison, WI, 53744 608-831-5831 [email protected] James S. Clark, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9229 [email protected]

Relations with the IRS Committee Objective: To act as a liaison for the AICPA Tax Division with the Treasury Department and the Internal Revenue Service on technical and policy recommendations for the improvement of the federal tax process on procedural and general administrative matters and to formulate technical and policy recommendations for approval by the Tax Executive Committee to submit to Congress, the Treasury Department, and the Internal Revenue Service for improvements related to procedural and general administrative matters. Major Project: 1. Develop AICPA position on proposed legislation and regulations in assigned areas of IRC. 2. Annual meeting with IRS National Office regarding administrative issues of concern to members/taxpayers. 3. Monitor IRS' Compliance 2000 projects for fairness and uniformity. 4. Study feasibility of POA or Communication Authorization on Tax returns. 5. Work with IRS on Electronic Filing Program. 6. Maintain Electronic Filing Practice Guide. SPECIAL QUALIFICATIONS: IRS examination controversy, appeals, and administrative proceedings experience. Deborah J. Pflieger, Chair, PricewaterhouseCoopers LLP , 1301 K Street, NW, 800W, Washington, DC, 20005 202-414-1018 [email protected] Carol Thomas Barnes, Cole, Evans & Peterson , Travis Place, 5th Floor, 666 Travis Street, PO Drawer 1768, Shreveport, LA, 71101 318-222-8367 [email protected] Timothy Joseph Burke Jr, Burke & Associates, 400 Washington Street, Suite 403, Braintree, MA, 02184 781-380-0770 [email protected] Kimberly Allison Butler, Burke & Associates, 400 Washington Street, Suite 403, Atlanta, GA, 30189 770-989-3121 [email protected] Rene M Corbet, Ernst & Young LLP , 787 7th Avenue, New York, NY, 10019 212-773-3046 [email protected] James A Dougherty, Deloitte & Touche LLP , 555 12th Street, NW, Suite 500, Washington, DC, 20004 202-879-4937 [email protected] Mark Hillel Ely, KPMG LLP , 2001 M Street, NW, Washington, DC, 20036 202-533-3042 mhely@ kpmg.com R Peter Fishman, Fishman and Company, P. C. , 290 Carpenter drive, Building 300, Atlanta, GA, 30328 404-252-3773 [email protected] Mary L Gervie, Watkins, Meegan, Drury & Company, L. L. C., 4800 Hampden Lane, 9th Floor, Bethesda, MD, 20814 301-654-7555 [email protected] Robert Louis Goldstein, Leipziger & Breskin LLP , 6 E. 43rd Street, 22nd Floor, New York, NY, 10017 212-682-4470 [email protected] Haney K. Hyde, Onstott, Craddick & Hyde, CPAs, Inc., 16 NW 63rd Street, Ste. 202, Oklahoma City, OK, 73116 405-848-1099 [email protected] Harriet A Jacobs, Michael Silver & Company, 8833 Gross Point Road, Suite 306, Skokie, IL, 60077 847-982-0333 [email protected] Jerry L Lerman, Goldstein Golub Kessler LLP , 1185 Avenue of The Americas, New York, NY, 10036 212-372-1305 [email protected] Joe B Marchbein, Rubin, Brown, Gornstein & Co., LLP, 230 S. Beniston Avenue, St Louis, MO, 63105 314-727-8150 [email protected] W Vai Oveson, Internal Revenue Service, Taxpayers Advocate Office, 1111 Constitution Avenue, C:PRP:Room 3017, Washington, DC, 20224 202-622-6100 [email protected] Ronald A Stein, Arthur Andersen LLP , 33 W. Monroe Street, Rm 409, Chicago, IL, 60603 312-931-3488 [email protected] Mark A Van Deveer, Thatcher + Benson, P. C. , 1604 Hilltop w. Executive Center, Suite 212, Virginia Beach, VA, 23451 757-422-4470 [email protected]

Page 70 Jean Trompeter, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, N.W., Washington, DC, 20004 202-434-9279 [email protected]

Tax Legislation and Policy Committee Objective: The purpose of the Tax Legislation and Policy Committee is to guide the Tax Division in its interactions with government so as to assure the Division's effectiveness and its image of professionalism; to insure that Tax Division activities and positions with regard to tax legislation and tax policy matters are constructive and serve the public interest as well as the needs of Members; and to identify current and emerging issues affecting the members of the Tax Division and the entire profession or; to develop of recommend strategic responses thereto; and to advocate to Congress important, high priority AICPA tax positions and work to enact them. Michael Lynn Platner, Chair, American Petroleum Institute, 1220 L. Street NW, Washington, DC, 20005 202-682-8418 [email protected] Rachelle Bernstein, Arthur Andersen LLP , 1666 K Street, NW, Washington, DC, 20006 202- 481-7745 [email protected] Mark Garay, Deloitte & Touche LLP , 555 12th Street, Ste. 500, Washington, DC, 20004 202- 879-4989 [email protected] James Russell Hale, Hale & Company , 418 E. Second, Edmond, OK, 73034 405-330-6000 j [email protected] Joseph L Keller, University of California, Leventhal School of Accounting, 3660 Trousdale Parkway, Los Angeles, CA, 90098 213-740-4846 [email protected] Stuart Kessler, Goldstein Golub Kessler LLP , 1185 Avenue of the Americas, New York, NY, 10026 212-372-1304 [email protected] A M Komlyn, Schroder & Co., Inc., 10857 Luna Point Road, Tallahassee, FL, 32312 850-894- 8456 [email protected] J F Kubik, J.F. Kubik, 8315 Tamarac, Wichita, KS, 67206 316-687-1728 [email protected] Evan M Liddiard, KPMG LLP , 2001 M Street, NW, Washington, DC, 20036 202-530-6499 [email protected] Donald R. Longano, PricewaterhouseCoopers LLP , 1301 K. Street NW, Ste. 800W, Washington, DC, 20005 202-414-1647 [email protected] Lorin David Luchs, BDO Seidman, LLP , 1129 20th Street, NW, Washington, DC, 20036 202- 496-1700 [email protected] Phillip D. Moseley, Ernst & Young LLP , 1225 Connecticut Ave., NW, Washington, DC, 20036 202-327-6319 [email protected] Annette Nellen, San Jose State University, Dept, of Acctg. & Finance, One Washington Square, San Jose, CA, 95192 408-924-3508 [email protected] Thomas P Ochsenschlager, Grant Thornton LLP , 2070 Chain Bridge Road, Suite 375, Vienna, VA, 22162 703-847-7540 [email protected] Ralph A Pastore, R. A. Pastore , 104 Wetherill Road, Garden City, NY, 11530 212-344-5900 [email protected] G F Streuling, Brigham Young University, 516 TNRB, Provo, UT, 84602 801-378-3100 [email protected] Judyth A Swingen, College of Business, Florida Gulf Coast University, 10501 FGCU Blvd., Fort Myers, FL, 33965 941-590-7340 [email protected] Carol Ferguson, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9243 [email protected]

Corporations & Shareholders Taxation TRP Objective: To monitor legislative and regulatory developments relating to C corporations and their shareholders. To comment on recently announced proposed regulations interpreting the "Anti-Morris Trust" provisions of the Code (section 355(e)), as well as other related developments involving spin-offs, such as sections 355(f) and 358(g). Carolyn B. Turnbull, Chair, Postlethwaite & Netterville, A. P. A. C., Suite 1001, 8550 United Plaza Blvd., Baton Rouge, LA, 70809 225-922-4600 [email protected] Mark W. Boyer, PricewaterhouseCoopers LLP , 1301 K Street, N.W., Suite 800 W, Washington, DC, 20005 202-414-1629 [email protected] Stewart Karlinsky, San Jose State University, College of Business, College of Business, San Jose, CA, 95192 408-92-3482 [email protected] Lisa A. Kelloway, KPMG LLP , 2001 M Street, NW, Washington, DC, 20036 202-467-3527 [email protected] Robert J. Mason, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-8394 [email protected] Edward R. Rigby, Withum, Smith & Brown, Parkway 109 Office, 328 Newman Springs Road, Redbank, NJ, 07701 732-842-3113 [email protected]

Page 71 Mark A. Schneider, Arthur Andersen LLP , 1666 K Street, NW, 8th Floor, Washington, DC, 20006 202-862-7422 [email protected] George L. White, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9268 [email protected]

Employee Benefits TRP Objective: To monitor legislative and regulatory activity in the employee benefits area. To suggest areas for modifications to implify and clarify the employee benefits provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to employee benefit. To assist the AICPA conferences team in the planning of relevant seminars and conferences. Steven G. Levin, Chair, McGladrey & Pullen, LLP , 800 Marquette Avenue, Suite 1300, Minneapolis, MN, 55402 612-376-9202 [email protected] G Edgar Adkins Jr, Ernst & Young LLP , 8075 Leesberg Pike, Vienna, VA, 22182 703-744-8626 [email protected] John Clement Boma, Scott Doerschler Messner & Gauntlett, 244 N. Rose Street, Kalamazoo, MI, 49007 616-343-0653 [email protected] Lisa C. Germano, School of Taxation, 1523 Huguenot Road, Midlothian, VA, 23113 804-379- 4900 [email protected] Margaret Anne Haflinger, Slabaugh, Haflinger & Co., CPA's, P. C., 8555 Aero Drive, Ste. 108, San Diego, CA, 92123 619-541-2727 [email protected] Judith A. Thorp, KPMG LLP , 303 E. Wacker Drive, Chicago, IL, 60601 312-665-5632 j [email protected] Carol E Zurcher, Thomas, Beck, Zurcher & White, P. A., 1302 Orange Avenue, Winter Park, FL, 32789 407-599-5900 [email protected] Lisa A. Winton, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9234 [email protected]

Exempt Organizations Taxation TRP Objective: To monitor legislative and regulatory activity in the tax exempt organizations area. To suggest areas for modifications to simplify and clarify the tax exempt organizations tax provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to tax exempt organizations. To assist the AICPA conferences team in the planning of relevant seminars and conferences. Kaye B. Ferriter, Chair, PricewaterhouseCoopers LLP , One Post Office Square, Boston, MA, 02109 617-478-5063 [email protected] Diane Cornwell, Arthur Andersen LLP , 2300 Meidinger Tower, Louisville, KY, 40202 502- 587-3337 [email protected] Martin E. Greif, The Canadian Institute of Chartered Accountants, 1185 Avenue of The Americas, New York, NY, 10036 212-372-1302 [email protected] James L Possin, Grant Thornton LLP , 2 East Gilman Street, P.O. Box 8100, Madison, WI, 53708 608-257-6761 [email protected] Mitchell L. Stump, Mitchell L. Stump, CPA, PA, 26 Princewood Lane, Palm Beach Gardens, FL, 33410 561-776-0452 [email protected] Kenneth Larry Tracy, Ernst & Young LLP , 1331 North California Blvd., Suite 200, Walnut Creek, CA, 94596 925-977-2902 [email protected] Lisa A. Winton, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9234 [email protected]

Individual Income Taxation TRP Objective: To monitor legislative and regulatory activity in the individual tax area. To suggest areas for modifications to simplify and clarify the individual tax provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to individual income taxes. To liaise and set up joint task forces with the AICPA Personal Financial Planning group. Ronald B Hegt, Chair, Hays & Company , 477 Madison Avenue, 10th Floor, New York, NY, 10022 212-572-5559 [email protected] Alan S Alport, Blackman Kallick Bartelstein LLP, 300 S. Riverside Plaza, Suite 660, Chicago, IL, 60606 312-980-2940 [email protected] Elda A DiRe, Ernst & Young LLP , 787 Seventh Avenue, New York, NY, 1.0019 212-773-3190 [email protected] Anna Maria Galdieri, Anna Maria Galdieri, 6517 Dana Street, Oakland, CA, 94609 510-601- 6691 [email protected]

Page 72 Carol C. Marksman, Carol C. Markman, CPA, 638 Meadow Court, Westbury, NY, 11590 516-997- 9067 [email protected] David A. McDaniel, Ent & Imler CPA Group, PC, 5875 Castel Creek Parkway, Suite 290, Indianapolis, IN, 46250 317-842-4466 [email protected] Patricia M Nielsen, Nielsen & Company , 4840 Lee Circle, Boulder, CO, 80303 303-444-4814 [email protected] Katherine Marvel Rowe, Rowe & Rowe P. C. , 2616 Mesilla, NE, Suite 1-A, Albuquerque, NM, 87110 505-881-4996 [email protected] Norman S. Solomon, Norman S. Solomon, CPA, 2255 Avenida De La Playa, Suite 6, La Jolia, CA, 92037 619-459-1040 [email protected] Patricia A Thompson, Piccerelli, Gilstein & Co., LLP, 144 Westminster Street, Providence, RI, 02903 401-831-0200 [email protected] Eileen Sherr, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9256 [email protected]

International Taxation TRP Objective: To monitor and actively participate in developments involving cross-border tax planning; multinational company mergers, joint ventures, etc. To participate in the debate on the legislative reform of the international tax system which is expected to take place next year. To monitor developments in negotiations involving the U.S. tax treaty with Canada, as well as the recently announced treaty with Italy. To comment on the upcoming Treasury Department deferral study. David M. Benson, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-5788 [email protected] John P. Kennedy, Deloitte & Touche LLP , Two Hilton Court, P.O. Box 319, Parsippany, NJ, 07054 973-683-7018 [email protected] Jeffrey C LeSage, KPMG LLP , 345 Park Avenue, New York, NY, 10154 212-872-6964 [email protected] Andrew Marcus Mattson, Mohler, Nixon & Williams , 42 W. Campbell Avenue, Campbell, CA, 95008 408-364-7113 [email protected] Barry J. O'Sullivan, Texaco, Inc., 2000 Westchester Avenue, Room 2438, White Plains, NY, 10650 914-253-4394 [email protected] Ellen Justina Rowen, Unisys Corp., P.O. Box 500, Mail Stop C154E14, Blue Bell, PA, 19424 215-986-4752 [email protected] Robert I Stricof, Arthur Andersen LLP , 1345 Avenue of the Americas, New York, NY, 10105 212-708-4000 [email protected] Neil A.J. Sullivan, Neil A.J. sullivan, 131 Arsdley road, Scarsdale, NY, 10583 914 -723- 3078 [email protected] George L. White, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9268 [email protected]

Partnership Taxation TRP Objective: To monitor legislative and administrative activity in the partnership tax area. To identify issues and suggest, direct/oversee, participate in when possible, and review task force projects relating to partnerships and limited liability companies. To develop and produce new products and services to assist members in tax practice. To liaise and work on joint projects with the American Bar Association Tax Section's Partnership Committee, Limited Liability Companies Task Force, Real Estate Committee and others where necessary, and with other committees and groups within the AICPA, either directly or through task forces. Glenn E. Dance, Chair, Arthur Andersen LLP , 1666 K Street, NW, Washington, DC, 20006 202-862-6546 [email protected] Robert J. Crnkovich, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-8785 [email protected] Gary A Fox, Crowe, Chizek and Company LLP , P.O. Box 7, 330 East Jefferson Blvd., South Bend, IN, 46624 219-232-3992 [email protected] Kenneth H. Heller, George Mason University, Mail Stop 5F4, 4400 University Drive, Fairfax, VA, 22030 703-993-1765 [email protected] Terri Holbrook-Lawrence, BDO Seidman, LLP , 17th and Grant Bldg., 303 E.17th Avenue, Suite 600, Denver, CO, 80203 303-830-1120 [email protected] Nicholas S Lascari, Vichrow, Krause & Company, LLP, 19601 W. Bluemoound Road, Suite 3, Brookfield, WI, 53045 414-796-0701 [email protected] Paul H. Wilner, Grossberg Company LLP, 6707 Democracy Boulevard, Suite 300, Bethesda, MD, 20817 301-571-1900 x 206 [email protected] Marc A. Hyman, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202434-9231 [email protected]

Page 73 S Corporation TRP Objective: To monitor legislative and administrative activity in the S corporation tax area. To identify issues and suggest, direct/oversee, participate in when possible, and review task force project results concerning improvements to the law relating to S corporations. To develop and produce new products and services to assist members in tax practice and to communicate with them, including through periodic articles in The Tax Advier.s To liaise and work on joint projects with the American Bar Association Tax Section's S Corporation Committee, the ESOPs Fiduciary Responsibility, Litigation and Prohibited Transactions Committee and other's where necessary, and with other committees and groups within the AICPA, either directly or through task forces. James W. Sansone, Chair, Berg, DeMarco, Lewis, Sawatski & Co., P.C., 630 Dundee Road, Suite 425, Northbrook, IL, 60062 847-291-9600 [email protected] Carol Kulish-Harvey, Arthur Andersen LLP , 1666 K Street, NW, 8th Floor, Washington, DC, 20006 202-481-7770 [email protected] Laura M MacDonough, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-8060 [email protected] Kenneth N. Orbach, Florida Atlantic University, School of Accountancy, Accountancy Department, Boca Raton, FL, 33431 561-297-2779 [email protected] Stephen E Pajakowski, Crowe, Chizek and Company LLP , P.O. Box 7, 330 E. Jefferson Boulevard, South Bend, IN, 46624 219-236-8642 [email protected] Samuel P Starr, PricewaterhouseCoopers LLP , 1900 K Street, NW, Suite 900, Washington, DC, 20006 202-822-4279 [email protected] Neil Elliot Tzinberg, Lopata, Flegel & Company, LLP , 500 Washington Avenue, Suite 1204, St. Louis, MO, 63101 314-241-8881 [email protected] Marc A. Hyman, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202434-9231 [email protected]

State and Local Taxation TRP Objective: To monitor legislative and regulatory activity in the state and local tax area. To suggest areas for modifications to simplify and clarify the state and local tax rules. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to state and local taxes. To generally liaise with and set up task forces to work on joint projects with the Multistate Tax Commission, Federation of Tax Administrators, Committee on State Taxation, Tax Executives Institute, National Tax Association, American Bar Association, and IRS Fed-State Relations Office. To liaise with, work on joint projects with, and respond to guidelines from, the Multistate Tax Commission on state tax nexus. To monitor developments and create AICPA positions in this area. Toc communicate with members, including through periodic articles in The Tax Adviser. Virginia A. Gabes, PricewaterhouseCoopers LLP , 150 Almaden Boulevard, San Jose, CA, 95113 408-537-1206 [email protected] Larry R. Hyatt, Lattimore, Black, Morgan & Cain, PC., 5203 Maryland Way, Suite 200, P.O. Box 1869 (37024-1869), Brentwood, TN, 37027 615-377-4600 [email protected] Douglas A. Joseph, Blum Shapiro & Company P. C. , 29 South Main Street, P.O. Box 272000, West Hartford, CT, 06127 860-561-4000 [email protected] Michael E Mason, Hopper & King, A.C., 50 Ripley, Montgomery, AL, 36154 334-242-1182 [email protected]. us Jeffrey Morris, KPMG LLP , 335 S. Grand Avenue, Suite 2000, Los Angeles, CA, 90071 213- 955-8505 [email protected] Faranak Naghavi, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-8033 [email protected] Carol Ferguson, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9243 [email protected]

Tax Accounting TRP Objective: To monitor legislative and regulatory activity in the tax accounting area. To suggest areas for modifications to simplify and clarify areas surrounding tax inventory issues, accounting period issues and accounting method issues. To identify issues and suggest, direct, oversee, participate, and review task forces concerning improvements to the law and regulatory rules and regulations and the tax process relating to all tax accounting issues. Joseph W. Schneid, Chair, Maganaro, Roberts & Co., P.C., 5335 SW Meadows Road, Suite 401, Lake Oswego, OR, 97035 503-620-4489 [email protected] Steven M. Bullard, Baird, Kurtz & Dobson , 901 East Louis Street, Suite 1800, Springfield, MO, 65806 417-831-7283 [email protected]

Page 74 James E. Connor, PricewaterhouseCoopers LLP , 1900 K Street, N.W., Washington, DC, 20006 202-822-4225 james . e. connor@us .pwcglobal. com Frank C Devlin Jr, Deloitte & Touche LLP , 555 12th Street, NW, Ste. 500, Washington, DC, 20004 202-879-4910 [email protected] Christopher W Hesse, LeMaster & Daniels, PLLC , P.O. Box 1054, Moses Lake, WA, 98837 509- 750-1849 [email protected] Barry Alan Tovig, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-8821 [email protected] James S. Clark, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9229 [email protected]

Trust, Estate and Gift Taxation TRP Objective: To monitor legislative and regulatory activity in the trust and estate and gift tax area. To suggest areas for modifications to simplify and clarify the trust, estate and gift and generation skipping transfer tax provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to fiduciary income taxes, estate and gift taxes, and generation skipping transfer taxes. To liaise and set up joint task forces with the AICPA Management Consulting Services and Personal Financial Planning groups. To liaise and meet with the estate tax technical staff at IRS Treasury and Congress as well as other relevant organizations, e.g., the American Bar Association and the American Bankers Association, on relevant issues important to the AICPA. To communicate with members, including through periodic articles in the Tax Adviser. John H. Gardner, Chair, KPMG LLP , 2001 M Street, NW, Suite 500, Washington, DC, 20036 202-533-4178 [email protected] Robert A Blume, Washington Trust Bank, Trust Dept., P.O. Box 2127, Spokane, WA, 99210 509-353-4156 [email protected] Barbara Ann Bond, Hood & Strong LLP , 101 California Street, Suite 1500, San Francisco, CA, 94111 415-781-0793 [email protected] Evelyn M. Capassakis, PricewaterhouseCoopers LLP , 1301 Avenue of the Americas, New York, NY, 10019 212-259-2363 [email protected] III Roger W. Lusby, Frazier & Deeter, LLC., 1100 Harris Tower, 233 Peachtree Street, NE, Atlanta, GA, 30303 404-659-2213 [email protected] Robert A Mathers, Clifton Gunderson, LLC, 240 Algoma Blvd., Suite 200, P.O. Box 2886, Oshkosh, WI, 54903 920-231-5890 [email protected] II George L. Strobel, Arthur Andersen LLP , 100 Peabody Place, Suite 1100, Memphis, TN, 38103 901-525-4451 (vm 224) [email protected]

Work/Life and Women's Initiatives Executive Committee Objective: To influence the accounting profession to effect the necessary change for developing and retaining a more competitive workforce, including representation of women in all leadership positions and assisting both males and females in balancing their work, personal and family responsibilities. Major Project: Maintain the state liaison network, Public Accounting work/life balance survey speaking at national regional, local meetings of professional/educational groups. Research facilitation project. Publicize update and maintain WFIEC Website - Promote flexible work arrangements publication. Address relevant legislation. SPECIAL QUALIFICATIONS: Members should have both an interest and organizational experience in addressing women's upward mobility and/or work/life balance issues for both men and women. Relevant experience may have been gained in the workplace or in a professional association. Nancy M. Heimer, Chair, Ocel, Heimer & Associates, LTD., 4604 IDS Ctr., 80 S. 8th Street, Minneapolis, MN, 55402 612-673-0848 [email protected] Nancy A Baldiga, College of the Holy Cross, One College Street, P.O. Box 96 A, Worcester, MA, 01610 508-793-2684 [email protected] Gary A. Beau, Arthur Andersen LLP , 33 West Monore Street, Chicago, IL, 60603 312-507- 7370 Unknown Donna Meacham Blackman, KPMG Peat Marwick LLP., 2001 M. Street N. W., Washington, DC, 20036 202-467-3013 [email protected] Lynda Munion Dennis, City of Orlando, 400 S. Orange Avenue, 4 Floor, Orlando, FL, 32801 407-246-2294 [email protected] Hubert Darnell Glover, ESAI Document Integration, 6671 Southwest Fwy, Houston, TX, 77074 713-219-4210 [email protected] Allison T. Levin, PricewaterhouseCoopers LLP , 203 North LaSalle, Chicago, IL, 60601 312- 701-5905 [email protected]

Page 75 Graciela L Miller, Graciela L. Miller P.A. #201, 3 S.W. 129th Avenue, Pembroke Pines, FL, 33027 954-435-5335 [email protected] Patricia M. Moyers, Executive Director, One Huntington Square, Ste 1201, Charleston, WV, 25301 304-342-5461 [email protected] Karen S C Rockvam, Karen S. Rockvam , P.O. Box 1051, Golden, CO, 80402 307-778-0655 [email protected] Paula Bevels Thomas, Middle Tn State University, P.O. Box 50, 1301 East Main Street, Murfreesboro, TN, 37132 615-898-5655 [email protected] Sandra Terry Walker, R P M Inc, 915 W. Fourth Street, Winston Salem, NC, 27101 910-724- 1000 [email protected] Scott J. Walsh, Ernst & Young LLP , Office For Retention, 787 7th Ave., New York, NY, 10019 212-773-5525 [email protected] Stanley C. Wood, Magnuson, McHugh & Company, PA, PO Box 1379, 1121 Mullan Ave, Coeur D'Alene, IN, 83816 208-765-9500 [email protected] Lynn P. Wooten, University of Michigan Business School, 6 Southwick Court, Ann Arbor, MI, 48105 734-763-0486 Unknown Jay A Zack, McGladrey & Pullen, LLP , 801 Nicollet Ave, Ste. 1300, Minneapolis, MN, 55402 612-376-9379 [email protected] Ramona Perry-Jones, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6226 [email protected] Beatrice C. Sanders, Staff, American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, NY, 10036 212-596-6218 [email protected]

Page 76 Division For Sponsored Firms

Page 77 PCPS Executive Committee Objective: PCPS....making member firms successful in a changing and complex world. Major Project: 1. PRACTICE EXPANSION: Helping member firms expand their practices and offer new services. 2. MANAGEMENT DEVELOPMENT: Helping member firms develop management skills appropriate for the new era. 3. STAFFING: Helping member firms recruit and retain high quality staff. 4. ADVOCACY: Representing member firms to standard setters and other constituencies within the AICPA. SPECIAL QUALIFICATIONS: Members are typically managing partners of firms enrolled in PCPs. Harold L. Monk Jr, Chair, Davis, Monk & Company , 4010 NW 25th Place, Gainesville, FL, 32606 352-372-6300 [email protected] William E. Balhoff, Postlethwaite & Netterville, A. P. A. C., Suite 1001, 8550 United Plaza Blvd., Baton Rouge, LA, 70809 225-922-4600 [email protected] Ellen J Feaver, Anderson ZurMuehlen & Co., P. C., Sixth Ave & Last Chance Gulch, PO Box 1147, Helena, MT, 59624 406-442-1040 [email protected] Brad Floyd, Executive Director, 201 Powell Place, P.O. Box 187, Brentwood, TN, 37027 615- 377-3825 [email protected] Rodney M. Harano, Rodney M. Harano, 2733 East Manoa Road, Honolulu, HI, 96822 808-988- 8099 [email protected] James A Koepke, Doeren Mayhew , 2300 Top of Troy, 755 W. Big Beaver road, Troy, MI, 48084 248-244-3000 [email protected] Lawrence R Lucas, Lucas Company , P0 Box 9245, 303 E. Fifth St, Moscow, ID, 83843 208- 882-9504 [email protected] Anthony D Lynn, Davis, Lynn & Moots, P. C. , 3828 South Avenue, Springfield, M0, 65807 417-882-0904 [email protected] Kathleen Atchison Hutter, Davis, Kinard & Co., P. C. , 400 Pine St, Ste 600, Abilene, TX, 79601 915-672-4000 [email protected] Austin G Robertson Jr, Robertson, Bailes & McClelland, LLP, 666 Travis St, Ste800, Shreveport, LA, 71101 318-221-3615 [email protected] Gary Steven Shamis, Saltz Shamis & Goldfarb Inc. , 31105 Bainbridge Road, Solon, OH, 44139 440-248-8787 [email protected] Randy S. Watson, Yanari, Watson, Lyons & McGaughey, P.C., 9250 E. Costilla Avenue, # 450, Englewood, CO, 80112 303-792-3020 [email protected] David Handrich, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3034 [email protected] Barbara Vigilante, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3457 [email protected]

Management Of An Accounting Practice Committee Including Small Firm Advocacy Objective: The PCPS Management of an Accounting Practice (MAP) Committee supports PCPS member firms in providing the highest quality professional services. The committee provides resources and information to PCPS member firms in their endeavors to professionally and profitably compete in a changing environment, and serves as an advocate on matters affecting firm management. Small firm members of the committee also champion the interests of PCPS firms with ten or fewer professionals in all issues affecting small firm viability and profitability. Major Project: State Society MAP Committee support, MAP Member Forums and Networking Programs, Identification of annual top 5 MAP issues, Advocacy and Trends Alert on firm management issues, Videos on firm management issues. Recommendations for MAP Publications and conference sessions. SPECIAL QUALIFICATIONS: Members are typically active owners/managing partners of CPA firms. Gary Steven Shamis, Chair, Saltz Shamis & Goldfarb Inc. , 31105 Bainbridge Road, Solon, OH, 44139 440-248-8787 [email protected] Feter Michael Bratlie, Robertson, Bailes & McClelland, LLP, 666 Travis St, Ste. 800, Shreveport, LA, 71101 318-221-3615 [email protected] Richard Anders Bratt, Beach, Fleischman & Co., P. C. , 3443 N Campbell Ave, Tucson, AZ, 85719 520-321-4600 [email protected] Richard R Cox, Richard R. Cox CPA P. A. , 231 Commerce St, Greenville, NC, 27858 252-756- 2760 [email protected] William Scott Duvall, Duvall & Company, CPAs, P. C. , 9073 Center St, Manassas, VA, 20110 703-361-1794 wduvall@duvalleocpa. com W Carl Glaw Jr, Glaw & Company, P. C., , 1900 W. Loop South #1150, Houston, TX, 77027 713- 623-6314 [email protected]

Page 78 DeAnn M Auman Hill, DeAnn Auman Hill , 1015 Military, Baxter Springs, KS, 66713 316-856- 5209 [email protected] Hope Mintzer Igdalsky, Igdalsky & Company , 945 Main Street, Suite 301, Manchester, CT, 06040 860-643-8613 [email protected] John H Jackson Jr., Berry, Dunn, McNeil & Parker , PO Box 1100, 100 Middle St., Portland, ME, 04104 207-775-2387 [email protected] Philip M Juravel, Webber & Juravel L.L.C. , 390 N Main St., Alpharetta, GA, 30004 770- 475-9348 [email protected] Richard V Kretz, Kostin, Ruffkess & Company, LLC, 345 N. Main St., Ste 200, West Hartford, CT, 06117 860-236-1975 [email protected] David G Mclntee, Mclntee & Associates , 11 Kiel Ave, Kinnelon, NJ, 07405 973-492-5000 [email protected] Jon Meyer, Jones, Nale & Mattingly PLC , 642 S. 4th Ave # 300, Louisville, KY, 40202 502- 583-0248 [email protected] Leslie A Murphy, Plante & Moran, LLP , PO Box 307, 27400 Northwestern Hwy, Ste300, Southfield, MI, 48034 248-223-3227 murphylaplante-moran.com Norman L Myers II, Miller & Co. LLP , 7 E Market St., York, PA, 17401 717-846-7000 [email protected] Adrian Bradley Stern, Clumeck, Stern, Phillips, & Schenkelberg, 17404 Ventura Blvd, 2nd Fl., Encino, CA, 91316 818-906-2230 [email protected] Michael D Sweeney, Sweeney Conrad, P. S. , 1416 112th Ave NE, Bellevue, WA, 98004 425- 451-1990 [email protected] Allyson Turner, Bowling Green State University, 2601 Ridgmar Plaza, Ste 10, Fort Worth, TX, 76116 817-737-4077 [email protected] Robert Taylor Warren, Robert T. Warren P. C. , 660 N Central Espy, Ste 200, Plano, TX, 75074 972-422-1040 [email protected] David Handrich, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3034 [email protected]

Peer Review Committee (SECPS) Objective: To enhance the quality of practice of SECPS member firms by administering the peer review program to determine that member firms are maintaining and applying quality controls in accordance with standards established by the AICPA, and that member firms are complying with SECPS membership requirements. Major Project: To update and revise the peer review standards as deemed appropriate. To monitor the peer reviews being performed and to accept the peer review reports, letters of comments, and responses thereto issued in connection with those peer reviews. SPECIAL QUALIFICATIONS: (a) Must be a CPA owner/partner of an SECPS member firm (b) Experienced in conducting SECPS peer reviews © Significant knowledge of and/or experience in SEC accounting and reporting issues. W. Ronald Walton, Chair, PricewaterhouseCoopers LLP , 500 Campus Drive, Florham Park, NJ, 07932 973-236-7284 [email protected] John L Archambault, Grant Thornton LLP , 800 One Prudential Plaza, 130 E. Randolph Street, Chicago, IL, 60601 312-602-8701 [email protected] Edward L. Buchanan IV, Smith Elliott Kearns & Company, LLC, 480 N Potomac St, Hagerstown, MD, 21740 301-733-5020 [email protected] Spencer A. Coates, Baird, Kurtz & Dobson , PO Box 1196 (42102-1196), 911 College St, Bowling Green, KY, 42101 270-781-0111 [email protected] John C. Compton, Cherry, Bekaert & Holland, LLP , 100 S. Elm St, Ste 500, Greensboro, NC, 27401 336-274-3000 [email protected] Anthony A. Cuozzo Jr., Councilor, Buchanan, and Mitchell, P.C., 7101 Wisconsin Ave Ste 1200, Bethesda, MD, 20814 301-986-0600 [email protected] Robert E Fleming, Urbach Kahn & Werlin P C, 66 State St., Albany, NY, 12207 518-449-3166 [email protected] Bradley R. Gabosch, Arthur Andersen LLP , 100 N Tryon St. Ste 3800, Charlotte, NC, 28202 704-332-1489 [email protected] Dale P. Lien, McGladrey & Pullen, LLP , 3600 W 80th St Ste 500, Bloomington, MN, 55431 612-835-9930 [email protected] John J. Lucas, BDO Seidman, LLP , 755 W Big Beaver Ste 1900, Troy, MI, 48084 248-362-2100 [email protected] Charles J. McElroy, Larson, Allen, Weishair & Co., LLP, 220 S 6th St Ste 1000, Minneapolis, MN, 55402 612-376-4700 [email protected] Richard Lowell Miller, Ernst & Young LLP , 1300 Huntington Bldg., 925 Euclid Avenue, Cleveland, OH, 44115 216-861-2071 [email protected] Guy W. Moore Jr., Deloitte & Touche LLP , PO Box 820, Ten Westport Rd., Wilton, CT, 06897 203-761-3612 [email protected]

Page 79 Thomas J. Parry, Benson & Neff, CPAs, P.C., One Post St, Ste 2150, San Francisco, CA, 94104 415-705-5615 tom0bensonneff.com Edward F. Smith, KPMG LLP , 280 Park Ave 8th Fl, New York, NY, 10017 212-909-5437 efsmith0kpmg.com David J. Steiner, Ehrhardt, Keefe, Steiner & Hottman, P.C., 7979 E Tufts Ave, # 400, Denver, CO, 80237 303-740-9400 dsteiner2eksh.com Kim L. Tredinnick, Vichrow, Krause & Company, LLP, 4600 American Pky, PO Box 7398, Madison, WI, 53707 608-249-6622 ktredinnick0virchowkrause.com David W. Truesdell, Ziner Kennedy & Lehan LLP, 2300 Crown Colony Drive, Quincy, MA, 02169 617-471-0700 dwt0zrl-cpa.com Sheri Fabian, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 210 Plaza Three, Jersey City, NJ, 07311 201-938-3455 sfabian0aicpa.org

Quality Control Inquiry Committee Objective: To assist in providing reasonable assurance to the public and to the profession that member firms are complying with professional standards in the conduct of their practice before the Securities and Exchange Commission by identifying corrective measures, if any, that should be taken by a member firm involved in a specific alleged audit failure. Robert D. Neary, Chair, Ernst & Young LLP , 1300 Huntington Bldg., 925 Euclid Avenue, Cleveland, OH, 44115 216-583-8206 Unknown Martin Abrahams, Martin Abrahams, 23 Farm Hill Road, Stamford, CT, 06902 203-322-6833 mnmia0worldnet.att.net Ken G. Cadematori, Ken Cadematori, 204 Osage Lane, Franklin Lakes, NJ, 07417 201-891-3747 gcademator0aol.com David C. Cougill, David C. Cougill, 17206 E. El Pueblo Blvd., Fountain Hills, AZ, 85268 602-837-6676 deannacou0aol.com Howard Groveman, Howard Groveman, 3275 Shore Road, Oceanside, NY, 11572 516-678-4379 howgrove0aol.com Donald B. Johnson, Donald B. Johnson, 128 Lake Julia Drive N., Ponte Vedra Beach, FL, 32082 904-285-5306 donald_b_johnson0msn.com Krista M. Kaland, Clifton Gunderson, LLC, 2323 North Mayfair Road, Ste 400, milwaukee, WI, 53226 414-476-1880 kriskaland0cliftoncpa.com Edmund R Noonan, Edmund R. Noonan, 69 Orchard Drive, Greenwich, CT, 06830 203-661-6580 [email protected] David B. Pearson, Ernst & Young LLP , 1300 Huntington Bldg., 925 Euclid Ave., Cleveland, OH, 44115 216-583-2072 david.pearson0ey.com John C. Reagan, John C. Reagan, 6273 Canterbury Lane, Stuart, FL, 34997 561-286-3060 jcr62730aol.com Donald G. Roepke, Vichrow, Krause & Company, LLP, TCF Tower, 121 S 8th St. # 1100, Minneapolis, MN, 55402 612-594-4011 droepke0virchowkrause.com Thomas M. Stemlar, Thomas M. Stemlar, 686 Halligan Circle, Lake Forest, IL, 60045 847- 295-9791 Unknown Jennifer R. Roddy, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3020 jroddy0aicpa.org

SEC Practice Section Executive Committee Objective: To improve the quality of practice by CPA firms before the Securities and Exchange Commission through establishment of practice requirements for member firms; to establish and maintain an effective system of self-regulation of member firms by means of mandatory peer reviews, required maintenance of appropriate quality controls and the imposition of sanctions for failure to meet membership requirements; to enhance the effectiveness of the section's regulatory system through the monitoring and evaluation activities of an independent oversight board composed of public members; to provide a forum for development of technical information relating to SEC practice. Robert Kent Bowen, Hansen, Barnett & Maxwell , Suite 200, 345 Broadway, Salt Lake City, UT, 84111 801-532-2200 rbowen0hbmcpas.com Janes Lee Brown, Crowe, Chizek and Company LLP , PO Box 7, 330 Jefferson Blvd., South Bend, IN, 46624 219-236-8676 jbrown0crowechizek.com David A. Cace, Moore Stephens, P.C., 340 North Ave., Cranford, NJ, 07016 908-272-7000 dcace0moorestephensnyc.com Terrence Everett Ford, Weaver and Tidwell L. L. P. , Three Forest Plaza, 12221 Merit Drive, Ste 1700, Dallas, TX, 75251 972-448-6913 teford.dal0wtllp.com Clarence D Hein, Hein + Associates, LLP , 717 17 St., Suitel600, Denver, CO, 80202 303- 298-9600 chein0heincpa.com Robert Kent Herdman, Ernst & Young LLP , 787 7th Avenue, New York, NY, 10019 212-773-1772 robert.herdman0ey.com

Page 80 Robert H. Herz, PricewaterhouseCoopers LLP , 500 Campus Drive, P.O. Box 805, Florham Park, NJ, 07932 973-236-7217 [email protected] Charles A Horstmann, Arthur Andersen LLP , 225 N. Michigan Ave., Chicago, IL, 60601 312- 507-3071 [email protected] Daniel William Jones, Deloitte & Touche LLP , PO Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3366 [email protected] Wayne A Kolins, BDO Seidman, LLP , 330 Madison Ave., New York, NY, 10017 212-885-8595 [email protected] Edward W O'Connell, Wiss & Company, LLP , 354 Eisenhower Pky, Livingston, NJ, 07039 201- 994-9400 [email protected] J W Mike Starr, Grant Thornton LLP , 800 Prudential Plaza, 130 E. Randolph Drive, Chicago, IL, 60601 312-602-8705 [email protected] William D Travis, McGladrey & Pullen, LLP , 3600 W.80th St., Ste 500, Bloomington, MN, 55431 612-921-7780 [email protected] David Brumbeloe, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ, 07311 201-938-3638 [email protected]

SEC Regulations Committee Objective: To act as the primary liaison between the accounting profession and the SEC on technical matters relating to SEC rules and regulations, To provide appropriate input on SEC accounting and auditing issues, and to provide guidance to Institute members as needed. Major Project: National Conference on current SEC developments. SPECIAL QUALIFICATIONS: Looking for members with extensive experience in SEC accounting and reporting issues. Amelia A. Ripepi, Chair, Arthur Andersen LLP , 33 W. Monroe Street, Chicago, IL, 60603 312-507-7258 [email protected] Ernest F. Baugh Jr., Joseph Decosimo & Company, LLP., Ste. 1100, Tallan Bldg., Two Union Square, Chattanooga, TN, 37402 800-782-8382 [email protected] David M. Einhorn, Richard A. Eisner & Company LLP, 575 Madison Avenue, New York, NY, 10022 212-355-1700 [email protected] Joseph Graziano, Grant Thornton LLP , 605 Third Avenue, New York, NY, 10158 732-516-5500 [email protected] John M Guinan, KPMG LLP , 55 E. 52nd St., New York, NY, 10055 212-909-5449 [email protected] Wendy M. Hambleton, BDO Seidman, LLP , Suite 2100, 205 North Michigan Avenue, Chicago, IL, 60601 312-856-9100 [email protected] Jay P. Hartig, PricewaterhouseCoopers LLP , PO Box 805, 500 Campus Drive, Florham Park, NJ, 07932 973-236-7248 [email protected] Christopher Holmes, Ernst & Young LLP , 1225 Connecticut Avenue, NW, Washington, DC, 20036 202-327-8890 [email protected] Anthony G. Ressino, Olive, LLP, 201 North Illinois Street, Ste. 700, South, Indianpolis, IN, 46204 317-383-4005 [email protected] Robert W. Rouse, College of Charleston, Dept, of Accounting & Legal Studies, 9 Liberty Street, Charleston, SC, 29424 843-953-6347 [email protected] Stewart Sandman, Goldstein Golub Kessler LLP , 1185 Avenue of the Americas, New York, NY, 10036 212-372-1213 [email protected] William D Travis, McGladrey & Pullen, LLP , 3600 W.80th St., Ste 500, Bloomington, MN, 55431 612-921-7780 [email protected] Roy T. Van Brunt Jr., Ten Eyck Associates, 1155 Connecticut Avenue, NW Ste. 200, Washington, DC, 20036 202-331-1853 [email protected] Mary J. Young, Flowserve Corporation, 222 Las Colinas Blvd., Suite 1500, Irving, TX, 75039 972-443-6553 [email protected] Annette Schumacher-Barr, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Avenue, NW, Washington, DC, 20004 202-434-9212 [email protected]

Technical Issues Committee Objective: To represent the views of local and regional CPA firms with private company clients in the technical accounting and auditing standards-setting arena and to communicate the impact of technical issues and developments on these firms. Candace E. Wright, Chair, Postlethwaite & Netterville, A. P. A. C., Suite 1001, 8550 United Plaza Blvd.,, Baton Rouge, LA, 70809 225-922-4600 [email protected] Juan R. Aguerrebere Jr. , Morrison, Brown, Argiz & Company, 1001 Brickell Bay Drive, 9th Fl, Miami, FL, 33131 305-373-5500 [email protected] John S. Bellitto, Financial Accounting Standards Board, 1530 The Alameda Ste 200, San Jose, CA, 95126 408-293-3004 [email protected]

Page 81 Roger A. Cox, Church of Jesus Christ Latter-Day Saints, Centre Ste 400, 332 Fifth Ave., Pittsburgh, PA, 15000 412-281-2501 [email protected] Bruce W. Hartley, Brooks Lodden, P.C., 1441 29th St, Ste 305, West Des Moines, IA, 50266 515-223-7300 [email protected] Carl Kampel, Ellin and Tucker, Chartered, 100 S Charles St Ste 1300, Baltimore, MD, 21201 410-727-5735 [email protected] D. Scot Loyd, Swindoll, Janzen, Hawk & Loyd, LLC., PO Box 1337, 123 S Main, Mc Pherson, KS, 67460 316-241-1826 [email protected] John J. Malahoski, Parente, Randolph, Orlando, Carey & Associates, LLC, 4 6 Public Sq. Ste 400, Wilkes-Barre, PA, 18701 570-820-0121 [email protected] Richard H. Moseley, Georgia State Board of Accountancy, 30 S Wacker Drive, Ste 2600, Chicago, IL, 60606 312-207-2965 [email protected] Paul Rohan, Simione, Scillia, Larrow & Dowling, LLC., Maritime Center, 555 Long Warf Drive, New Haven, CT, 06511 203-401-2101 [email protected] David E. Silva, Kafoury, Armstrong & Co. , 6140 Plumas St, Reno, NV, 89509 775-689-9100 [email protected] Glenn J. Vice, Kelton & Company, P. C., 5789 Hwy 311 Stel 0, Houma, LA, 70360 504-876-6143 [email protected] Carl L. Williams III, Bennett Thrasher & Co., P. C., Ste 100 South Terraces, 115 Perimeter Center Pl., Atlanta, GA, 30346 770-396-2200 [email protected] Mark E. Ziessman, Lurie, Besikof, Lapidus & Co. LLP., 2501 Wayzata Blvd., Minneapolis, MN, 55405 612-377-4404 [email protected] Luis Cabrera, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6045 [email protected]

Page 82 Political Leadership Cabinet

Page 83 AICPA Political Leadership Cabinet Objective: Select members of the AICPA whose political leadership and effectiveness on behalf of CPAs provides for the Institute, its Board of Directors and its membership a source of political counsel and stewardship for the profession's political advocacy. Jake L. Netterville, Chair, Postlethwaite & Netterville, A. P. A. C., Suite 1001, 8550 United Plaza Blvd., Baton Rouge, LA, 70809 225-922-4600 [email protected] Paul E. Arbogast, Ernst & Young LLP , 900 United Center, 500 Virginia Street, Charleston, WV, 25301 304-343-8971 [email protected] Paul V. Breazeale, Breazeale, Saunders & O'Neil, LTD., P.O. Box 80, Jackson, MO, 39205 601-969-7440 [email protected] Gene M. Buckno, Buckno Lisicky & Company, P.C., 1524 Linden Street, Allentown, PA, 18102 610-821-8580 [email protected] I. F. Diamond, Rogoff Erickson Diamond & Walker, LLP, 6401 Jefferson Street, NE (87109), P.O. Box 93656, Albuquerque, NM, 87199 505-998-3205 [email protected] Andrew L. DuBoff, PricewaterhouseCoopers LLP , PO Box 988, 400 Campus Drive, 4th Floor, Florham Park, NJ, 07932 973-992-1024 [email protected] Robert Fagliarone, The Fagliarone Group, P. C., 198 Genesee Street, Auburn, NY, 13021 315-253-9744 rf@tfgcpa Thomas M. Feeley, Feeley & Driscoll, P. C., 100 N. Washington Street, Boston, MA, 02114 617-742-7788 [email protected] Thomas D. Hazelbaker, Clark, Schaefer, Hackett & Co. , 160 N. Breiel Blvd., Middletown, OH, 45042 513-424-5000 [email protected] Arthur L. Heisman, Urbach Kahn & Werlin P C, 11661 San Vicente Blvd., Suite 500, Los Angeles, CA, 90049 310-826-0855 [email protected] Winston K. Howell, Thomas Howell Ferguson, P.A., 2120 Killarney Way, PO Box 14569 (32317), Tallahassee, FL, 32308 904-668-8100 [email protected] Larry A. Jeffries, Travis Jeffries, P.. A., 1177 W. State Street, Boise, ID, 83702 208- 345-5383 [email protected] Carlos E Johnson, KPMG LLP , 700 Oklahoma Tower, 210 Park Ave., Oklahoma City, OK, 73102 405-552-3810 [email protected] Larry S. Kamanitz, Grant Thornton LLP , Mercantile Bank & Trust Bldg., Two Hopkins Plaza, Baltimore, MD, 21201 410-244-3225 [email protected] Robert C. Mann, Robert C. Mann, 4916 Westbriar Drive, Fort Worth, TX, 76109 817-732-1029 [email protected] Robert Mednick, Bank of West Baton Rouge, 1337 North Sutton Place, Chicago, IL, 60610 312-642-0571 [email protected] Michael B. Mountjoy, Carpenter, Mountjoy & Bressler, 2300 Waterfront Plaza, Louisville, KY, 40202 502-589-5950 [email protected] Scott R. Nelson, Merrill Lynch & Co., Inc., 359 Rock Island, Waterloo, IA, 50704 319-233- 0200 [email protected] Ernest L. Passailaigue Jr., Passailaigue, Blanchard & Knight, P. C., 305 Wingo Way, Mt. Pleasant, SC, 29464 803-881-6645 Unknown Abram J. Serotta, Serotta, Maddocks, Evans & Co. , 701 Greene Street, Ste. 200, Augusta, GA, 30901 706-722-5337 [email protected] William D. Smith II, Morrison and Smith, LLP., P.O. Box 20647, Tuscaloosa, AL, 35402 205- 349-2424 [email protected] George S. Willie, Bert Smith & Co., 1401 New York Ave, NW, # 540, Washington, DC, 20005 202-393-5600 [email protected] J. Thomas Higginbotham, Staff, American Institute of Certified Public Accountants, 1455 Pennsylvania Ave., NW, Washington, DC, 20004 202-434-9205 [email protected]

Page 84 Delegates to the International Committees and Conferences

Page 85 Inter-American Accounting Association Objective: IAA is an organization of accounting bodies in Canada, United States, Mexico and Central and South America. IAA studies and discusses professional practice with a view toward a better solution of common problems, the improvement of professional standards and to coordinate the professional activities among the accountants of the American countries. Major Project: None. Ivan J Sotomayor, Sotomayor & Company , 541 W. Colorado Street, Ste. 201, Glendale, CA, 91204 818-637-7686 [email protected] Herbert A. Finkston, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6250 [email protected]

International Accounting Standards Committee Objective: To join with accountancy bodies from other nations in formulating and publishing, in the public interest, accounting standards to be observed in the presentation of audited accounts and financial statements and to promote their worldwide acceptance and observance. Major Project: 1) Continuous and on-going standard-setting activities directed towards the development of a comprehensive body of international accounting standards. 2) Coordination activities with securities regulators from around the world. G Michael Crooch, Arthur Andersen LLP , 33 W. Monroe Street, Chicago, IL, 60603 312-507- 2339 [email protected] Elizabeth A. Fender, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6159 [email protected]

International Federation Of Accountants Objective: The broad objective of the International Federation of Accountants is the development and enhancement of a coordinated world-wide accountancy profession with harmonized standards. Major Project: None. Gary L Holstrum, University of South Florida, School of Accountancy, 4202 East Fowler Avenue, Bsn 3403, Tampa, FL, 33620 813-974-6507 [email protected] Charles A Horstmann, Arthur Andersen LLP , 225 N. Michigan Ave., Chicago, IL, 60601 312- 507-3071 [email protected] E C Johnson Jr, Deloitte & Touche LLP , P.O. Box 820, Ten Westport Road, Wilton, CT, 06897 203-761-3022 [email protected] Gary Allan Luoma, Darla Moore School of Business, University of South Carolina, University of South Carolina, Columbia, SC, 29208 803-77-6411 [email protected] Marilyn A Pendergast, Urbach Kahn & Werlin P C, 66 State Street, Albany, NY, 12207 518- 449-3166 [email protected] Ronald James Points, PricewaterhouseCoopers LLP , 1616 N. Fort Myer Drive, Arlington, VA, 22209 703-741-1288 [email protected] Robert S Roussey, University Southern California, School of Accounting, California School of Accounting, Los Angeles, CA, 90089 213-740-5009 [email protected]

Standing committees of the International Federation of Accounts have been established for the purpose of working towards achieving the broad objective IFAC, by issuing guidelines and other documents which members are obliged to work towards implementing in their own countries. The United States of America is represented through the AICPA on the following committees. Education Committee

Gary L. Holstrum, University of South Florida, School of Accountancy, 4202 E. Fowler Avenue, Bsn 3403, Tampa, FL 33620-5500 813-974-6507 FAX: 813-974-6528 [email protected] Ethics Committee Marilyn A. Pendergast, Urbach Kahn & Werlin, P.C., 66 State Street, Albany, NY 12207-2595 518-449-3166 FAX: 518-427-8259 [email protected]

Page 86 Financial And Management Accounting Committee Dr. Gary A. Luoma, College of Business Administration, University of South Carolina, Columbia, SC 29208 803-777-6411 FAX: 803-777-6411 [email protected] Information Technology Committee E.C. Johnson, Deloitte & Touch, LLP, Ten Westport Road, Wilton, CT 06897-0820 203-761- 3022 FAX: 203-761-3022 [email protected] International Auditing Practice Committee Robert S. Roussey, University of Southern California, School of Accounting, Los Angeles, CA 90089-1421 213-740-5009 FAX: 213-747-2815 [email protected] Public Sector Committee Ronald J. Points, PricewaterhouseCoopers LLP, 1616 N. Fort Myer Drive, Arlington, VA 22209-3195 703-741-1288 FAX: 703-741-1413 [email protected]

Page 87 Practice Group B Advisory Committee

Page 88 Practice Group B Advisory Committee Objective: To provide a forum to large size firms for exchange of views on issues particular to their practices so as to provide input to existing committees and boards. Group B Advisory Committee does not itself establish policy or standards. Gordon A. Viere, Chair, Larson, Allen, Weishair & Co., LLP, 220 S 6th Street, Ste. 1000, Minneapolis, MN, 55402 612-376-4800 [email protected] Rick J. Anderson, Moss Adams LLP , 1001 Fourth Ave Ste 2830, Seattle, WA, 98154 206-621- 2205 [email protected] Lawrence H. Blum, Rachlin Cohen & Holtz, One Se 3rd Ave, 10th Fl., Miami, FL, 33131 305- 377-4228 [email protected] Ivan C. Brown, Withum, Smith & Brown, Pkwy 109 Office Center 328 Newman Springs Rd, Red Bank, NJ, 07701 732-842-3113 [email protected] Raymond W Buehler Jr., Schneider, Downs & Co., Inc., 1133 Penn Ave, Pittsburgh, PA, 15222 412-261-3644 [email protected] Daniel W. Cadigan, Kerber, Eck & Braeckel LLP, 1 W Old State Capitol Plz 1000 Myers Bldg, Springfield, IL, 62701 217-789-0960 [email protected] James G. Castellano, Rubin, Brown, Gornstein & Co., LLP, 230 S Bemiston Ave 6 Fl, St. Louis, MO, 63105 314-727-8150 [email protected] Timothy L. Christen, Vichrow, Krause & Company, LLP, 4600 American Pky, P.O. Box 7398, Madison, WI, 53707 608-249-6622 [email protected] Eli Cohen, Anchin, Block & Anchin, LLP , 1375 Broadway, New York, NY, 10018 212-840-3456 [email protected] E.D. Dycus, Kemper CPA Group LLC, P.O.Box 297, Vincennes, IN, 47591 812-882-7730 [email protected] Kermit L. Ellefson, Schenck & Associates SC, PO Box, 200 E Washington St, Appleton, WI, 54911 920-731-8111 [email protected] Domenick J. Esposito, Grant Thornton LLP , 666 Third Ave, New York, NY, 10017 212-599- 0100 [email protected] Daniel J. Fensin, Blackman Kallick Bartelstein LLP, 300 S Riverside Plz Ste 660, Chicago, IL, 60606 312-207-1040 [email protected] William E. Fingland Jr., Baird, Kurtz & Dobson , P0 Box 1900 (65801) 901 E St. Louis St., Springfield, MO, 65806 417-831-7283 [email protected] Steven N. Fischer, Urbach Kahn & Werlin P C, 66 State St., Albany, NY, 12207 518-449-3166 [email protected] Milton N. Frankfort, Mann Frankfort Stein & Lipp, P.C., 12 Greeway Plaza 8 Fl, Houston, TX, 77046 713-960-1706 [email protected] Stanley H. Freundlich, David Berdon & Co., LLP , 415 Madison Ave, 9 Fl, New York, NY, 10017 212-832-000 [email protected] Irwin S. Friedman, Friedman, Eisenstein, Raemer & Schwartz, LLP, 401 N Michigan Ave Ste 2600, Chicago, IL, 60611 312-245-1666 [email protected] Mark D. Garten, Mahoney Cohen & Company CPA, P.C., 111 W 40th St, 12 Fl, New York, NY, 10018 212-790-5700 [email protected] Carl R George, Clifton Gunderson, LLC, 301 SW Adams Street, P.O. Box 1835, Peoria, IL, 61656 309-671-4574 [email protected] Gerry L. Golub, Goldstein Golub Kessler LLP , 1185 Ave of Americas, New York, NY, 10036 212-372-1234 [email protected] Mitchell E. Gorochow, Keller Bruner & Co., LLP, 6701 Democracy Blvd Ste 600, Bethesda, MD, 20817 301-897-3200 [email protected] Arnold A. Gruber, Marks, Shron & Co. LLP, 111 Great Neck Rd., Great Neck, NY, 11021 516- 466-6550 [email protected] Peter J. Hackett, Clark, Schaefer, Hackett & Co. , 2525 N Limestone St Ste 103, Springfield, OH, 45503 937-399-2000 [email protected] John D. Harris, Olive, LLP, 201 North Illinois St Ste700, Indianapolis, IN, 46204 317- 383-4242 [email protected] Clarence D Hein, Hein + Associates, LLP , 717 17 St., Suitel600, Denver, CO, 80202 303- 298-9600 [email protected] Mark I». Hildebrand, Crowe, Chizek and Company LLP , 3815 River Crossing Pky # 300, PO Box 40977, Indianapolis, IN, 46240 317-706-2632 [email protected] Robert B. Hottman, Ehrhardt, Keefe, Steiner & Hottman, P.C., 7979 E. Tufts Ave #400, Denver, CO, 80237 303-740-9400 [email protected] Gary D. Hovdestad, Brady, Martz & Associates P.C., 24 W Central Ave, PO Box 848, Minot, ND, 58702 701-852-0196 [email protected] Kenneth M. Hughes, Crisp Hughes Evans LLP , 32 Orange St, PO Box 3049, Asheville, NC, 28802 828-254-2254 [email protected] Jed P. Isaacs, Edward Isaacs & Company, LLP, 380 Madison Ave, 5 Fl, New York, NY, 10017 212-297-4803 [email protected] Steven J. Jackson, Hill, Barth, & King LLC, 7680 Market St, Boardman, OH, 44512 330-758- 8613 [email protected]

Page 89 William H. Jenkins, Kennedy and Coe, LLC , 1002 Broadway, PO Box 187, Goodland, KS, 67735 785-899-3676 [email protected] Fairley S. Kaufmann, Lurie, Besikof, Lapidus & Co. LLP., 2501 Wayzata Blvd, Mineapolis, MN, 55405 612-377-4404 fkaufmann@lblcomcom Steven D. Kelly, Rehmann Robson, P.C., PO Box 2025, 5800 Gratiot, Saginaw, MI, 48605 517- 799-9580 [email protected] Howard J. Kies, Cherry, Bekaert & Holland, LLP , PO Box 27127 (232617127), 1700 Bayberry Ct, Ste 300, Richmond, VA, 23226 804-673-4224 [email protected] William M. Lawhon, Weaver and Tidwell L. L. P. , 307 W. 7th Street, Ste 1500, Fort Worth, TX, 76102 817-882-7700 [email protected] Richard S. Levine, Goldenberg Rosenthal, LLP , 101 West Ave, PO Box 458, Jenkintown, PA, 19046 215-881-8835 [email protected] James D. Lienhoop, Blue & Co., LLC, PO Box 964, 627 Washington St., Columbus, OH, 47202 812-376-9245 jlienhoop@blue&co.com Thomas J. Marino Jr., J. H. Cohn LLP, 75 Eisenhower Pky, Roseland, NJ, 07068 973-403-6932 [email protected] Alfonse M. Mattia, Amper, Politziner & Mattia, PO Box 988, 2015 Lincoln Hwy, Edison, NJ, 08818 732-287-1000 [email protected] Jonathan L. Miller, Habif, Aroqeti & Wynne P.C., 1073 W. Peachtree St, Atlanta, GA, 30309 404-898-2344 [email protected] Wayne C. Miller, LeMaster & Daniels, PLLC , 1110 N. Center Pky Ste A, Kennewick, WA, 99336 509-735-1561 [email protected] Randall S. Myeroff, M. R. Weiser & Co. LLP, 1300 Bond Court Bldg, 1300 East Ninth St, Cleveland, OH, 44114 216-579-1040 [email protected] Frank P. Orlando, Parent & Randolph, One S Church St, Hazleton, PA, 18201 570-455-9408 [email protected] William C. Potter, Postlethwaite & Netterville, A. P. A. C., Suite 1001, 8550 United Plaza Blvd., Baton Rouge, LA, 70809 225-922-4600 [email protected] Darold D. Rath, Eide Bailly LLP , PO Box 2545, Fargo, ND, 58108 701-239-8500 [email protected] Richard W. Roedel, BDO Seidman, LLP , 330 Madison Ave, New York, NY, 10017 212-885-8400 [email protected] Monty W. Rogers, Mauldin & Jenkins, LLC, PO Box 1877, 439 Mulberry St, Macon, GA, 31201 912-743-9304 [email protected] Charles H. Roscoe, Berry, Dunn, McNeil & Parker , PO Box 1100, 100 Middle St, Portland, ME, 04104 207-775-2387 [email protected] Harris Rothstein, Rothstein, Kass & Company P.C., 280 Corporate Ctr, 85 Livingston Ave, Roseland, NJ, 07068 973-994-6666 [email protected] Jon R. Rutenberg, Reznick, Fedder & Silverman CPA's P.C., 4520 East-West Hwy Ste 300, Bethesda, MD, 20814 301-652-9100 [email protected] Eddie Sams Jr., Dixon Odom PLLC, P0 Box 2646 (272612646), 1829 Eastchester Dr, High Point, NC, 27265 336-889-5156 [email protected] Mark W. Scally, McGladrey & Pullen, LLP , 3600 W 80th St Ste 500, Minneapolis, MN, 55431 612-921-7724 mark_scally@rsnu,cin Joseph T. Schwebach, Wipfli Ullrich Bertelson LLP, PO Box 608, 515 W. Prairie View Rd., Chippewa Falls, WI, 54729 715-723-2888 [email protected] Teddy Selinger, Margolin, Winer & Evens LLP , 400 Garden City Plz Ste 500, Garden City, NY, 11530 516-747-2000 [email protected] David J. Sibits, Hausser & Taylor, LLP, 1001 Lakeside Ave Ste 1400, Cleveland, OH, 44114 216-522-1023 [email protected] Howard L. Stone, Georgia State Board of Accountancy, 30 S Wacker Dr., Ste 2600, Chicago, IL, 60606 312-207-2837 [email protected] William V. Voorhees III, Thomas Havey LLP , 900 17th St NW 8 Fl., Washington, DC, 20006 202-331-9880 [email protected] Robert R. Ward, Horne CPA Group, P. A. , 200 E. Capitol Street, Ste 1400, P.O. Box 22964, Jackson, M0, 39225 601-948-0940 [email protected] James A. Warren, Warren, Averett, Kimbrough, & Marino, P.C., 2500 Acton Rd, Birmingham, AL, 35243 205-979-4100 [email protected] Charles Weinstein, Richard A. Eisner & Company LLP, 575 Madison Ave, New York, NY, 10022 212-891-4030 [email protected] Irvine T. Welling III, Elliott, Davis & Company, LLP, 870 S. Pleasantburg Drive, PO Box 6286, Greenville, SC, 29606 864-242-3370 owe;;[email protected] Joseph W. Wentrack, Plante & Moran, LLP , PO Box 307 (48037-0307, 27400 Northwetern Hwy Ste 300, Southfield, MO, 48037 248-233-3214 [email protected] Steven D. Womack, Goodman & Company, LLP., 7301 Forest Ave, Ste 350, Richmond, VA, 23226 804-282-7636 [email protected] Alan W. Anderson, Staff, American Institute of Certified Public Accountants, 1211 Avenue of The Americas, New York, NY, 10036 212-596-6144 [email protected] Barbara Vigilante, Staff, American Institute of Certified Public Accountants, Harborside Financial Center, 201 Plaza III, Jersey City, NJ, 07311 201-938-3457 [email protected]

Page 90 Page 91 Executive Directors of State Society Offices

Page 92 Alabama Society of CPAs Bryan M. Hassler, Executive Director, 1103 South Perry Street, P.O. Box 5000, Montgomery, AL, 36104 334-834-7650 [email protected]

Alaska Society of CPAs Linda Plimpton, Executive Director, 341 W. Tudor, #105, Anchorage, AK, 99503 907-562-4334 [email protected]

Arizona Society of CPAs Gary L. Julian, Executive Director, 2120 N. Central Avenue, #100, Phoenix, AZ, 85004 602- 252-4144 [email protected]

Arkansas Society of CPAs Barbara S. Angel, Executive Director, 415 North McKinley, # 970, Little Rock, AR, 72205 501-664-8739 [email protected]

California Society of CPAs John Plymyer, Executive Director, 275 Shoreline Drive, Redwood City, CA, 94065 650-802- 2600 [email protected]

Colorado Society of CPAs Mary E. Medley, Executive Director, 7979 E. Tufts Avenue, #500, Denver, CO, 80237 303- 741-8601 [email protected] Lee D. Wunschel, Lublin, Sussman, Rosenberg & Damrauer, LLP., 3166 N. Republic Blvd., Toledo, OH, 43615 419-841-2848 [email protected]

Connecticut Society of CPAs Arthur J. Renner, Chair, Executive Director, 179 Allyn Street, #201, Hartford, CT, 06103 860-280-1100 ext. 214 [email protected]

Delaware Society of CPAs Dana L. Rubenstein, Executive Director, 8 The Commons, 3512 Silverside Road, Wilmington, DE, 19810 302-478-7442 [email protected]

Florida Institute of CPAs Lloyd "Buddy" Turman, Executive Director, 325 West College Avenue, P.O. Box 5417, Tallahassee, FL, 32301 850-224-2727 [email protected]

Georgia Society of CPAs James P. Martin Jr., Executive Director, 3340 Peachtree Road, N.E., #2700, Atlanta, GA, 30326 404-231-8676 (voice mail x808) [email protected]

Greater Washington Society of CPAs Robert F. Uttenweiler, Executive Director, 1023 15th Street, N.W., 8th Floor, Washington, DC, 20005 202-789-1844 [email protected]

Guam Society of CPAs Jerold W. Filush, Executive Director, 361 South Marine Drive, Tamuning, GU, 96911 671- 646-3884 Unknown

Page 93 Hawaii Society of CPAs Kathy Castillo, Executive Director, 900 Fort Street, #850, P.O. Box 1754, Honolulu, HI, 96813 808-537-9475 [email protected]

Idaho Society of CPAs Melissa R. Nelson, Executive Director, 250 Bobwhite Court, #240, Boise, ID, 83706 208- 344-6261 [email protected]

Illinois CPA Society Martin H. Rosenberg, Executive Director, 222 South Riverside Plaza, 16th Fl., Chicago, IL, 60606 312-993-0416 [email protected]

Indiana CPA Society Gary Bolinger, Executive Director, 8250 Woodfield Crossing Blvd., Indianapolis, IN, 46240 3177265000 [email protected]

Iowa Society of CPAs Stanton Bonta, Executive Director, 950 Office Park Road, # 300, West Des Moines, IA, 50265 515-223-8161 [email protected]

Kansas Society of CPAs T.C. Anderson, Executive Director, P.O. Box 5654, 400 Croix, Topeka, KS, 66611 785-267- 6460 [email protected]

Kentucky Society of CPAs Bernard W. Gratzer, Executive Director, 1735 Alliant Avenue, Louisville, KY, 40299 502- 266-5272 [email protected]

Society of Louisiana CPAs Grady Hazel, Executive Director, 2400 Veterans Blvd., #500, Kenner, LA, 70062 504-464- 1040 [email protected]

Maine Society of CPAs Wendy A. Whiting, Executive Director, 153 U.S. Rt. 1 #8, Scarborough, ME, 04074 207-883- 6090 [email protected]

Maryland Association of CPAs J Thomas Hood III, Executive Director, P.O. Box 4417, Lutherville, MD, 21093 410-296-6250 [email protected]

Massachusetts Society of CPAs Theodore J. Flynn, Executive Director, 105 Chauncy St. 10th Fl., Boston, MA, 02111 617- 556-4000 [email protected]

Michigan Association of CPAs Peggy A. Dzierzawski, Executive Director, P.O. Box 9054, 28116 Orchard Lake Road, Farmington Hills, MI, 48334 248-855-2288 [email protected]

Mississippi Society of CPAs Jack 0. Coppenbarger, Executive Director, P.O. Box 16630, 246 Highland Village, Jackson, MS, 39236 601-366-3473 [email protected]

Page 94 Minnesota Society of CPAs Clair G. Budke, Executive Director, Norwest Financial Center, 7900 Xerxes Avenue, South, #1230, Bloomington, MN, 55431 612-831-2707 [email protected]

Missouri Society of CPAs Cynthia Lund, Executive Director, 275 N. Lindbergh Blvd, # 10, PO Box 419042, Saint Louis, MO, 63141 314 997-7966 xl33 [email protected]

Montana Society of CPAs Roberta Knapp, Executive Director, P.O. Box 138, 44 West Sixth Avenue, Helena, MT, 59624 406-442-7301 [email protected]

Nebraska Society of CPAs Dan Vodvarka, Executive Director, 635 South 14th Street, #330, Lincoln, NE, 68508 402- 476-8482 [email protected]

Nevada Society of CPAs Dianne Ruud, Executive Director, 5250 Neil Road, #205, Reno, NV, 89502 775-826-6800, xl04 [email protected]

New Hampshire Society of CPAs Marlene Gazda, Executive Director, 1750 Elm Street, #403, Manchester, NH, 03104 603-622- 1999 [email protected]

New Jersey Society of CPAs Ralph Albert Thomas, Executive Director, 599 Lexington Avenue, 24th Floor, New York, NY, 10043 212-559-4375 [email protected]

New Mexico CPA Society

Gari Fails, 1650 University NE, #450, Albuquerque, NM 87102 505-246-1699 FAX: 505-246- 1686 [email protected]

New York State Society of CPAs Louis Grumet, Executive Director, 530 Fifth Ave., New York, NY, 10036 212-719-8301 [email protected]

North Carolina Association of CPAs James T. Ahler, Executive Director, P.O. Box 80188, 3100 Gateway Center Blvd., Morrisville, NC, 27560 919-469-1040 [email protected]

North Dakota Society of CPAs James Abbott, Executive Director, 2701 South Columbia Road, Grand Forks, ND, 58201 701- 775-7100 [email protected]

Ohio Society of CPAs J. Clarke Price, Executive Director, 535 Metro Place South, P.O. Box 1810, Dublin, OH, 43017 614-764-2727 [email protected]

Oklahoma Society of CPAs Daryl J. Hill, Executive Director, 50 Penn Place Ste. 910, 1900 N.W. Expressway, Oklahoma City, OK, 73118 405-841-3800 [email protected]

Page 95 Oregon Society of CPAs Cheryl L. Langley, Executive Director, P.O. Box 4555, 10206 S.W. Laurel Street, Beaverton, OR, 97005 503-641-7200 (voice mail x25) [email protected]

Pennsylvania Institute of CPAs Albert E. Trexler, Executive Director, 1608 Walnut Street, 3rd Floor, Philadelphia, PA, 19103 215-790-5101 (direct call) [email protected]

Colegio De Contadores Publicos Autorizados De Puerto Rico Edna I. Jimenez, Executive Director, Call Box 71352, Edif. Capital Center, 239 Ave. Arterial Hostos, Suite 1401, Torre Sur, San Juan, PR, 00936 787-754-1950 [email protected]

Rhode Island Society of CPAs Raymond C. Church, Executive Director, One Franklin Square, Providence, RI, 02903 401- 331-5720 [email protected]

South Carolina Association of CPAs Kathryn B. Anderson, Executive Director, 570 Chris Drive, West Columbia, SC, 29169 803- 791-4181, ext 1004 [email protected]

South Dakota CPA Society Laura Coome, Executive Director, P.O. Box 1798, 1000 West Avenue North, #100, Sious Falls, SD, 57104 605-334-3848 [email protected]

Tennessee Society of CPAs Brad Floyd, Executive Director, 201 Powell Place, P.O. Box 187, Brentwood, TN, 37027 615- 377-3825 [email protected]

Texas Society of CPAs Don Weldon, Executive Director, 14860 Montfort Drive, #150, Dallas, TX, 75240 972-687- 8500 [email protected]

Utah Association of CPAs Jeannie Fatton, Executive Director, 220 East Morris Avenue, #320, Salt Lake City, UT, 84115 801-466-8022 [email protected]

Vermont Society of CPAs Deborah Riley, Executive Director, 100 State Street, Montpelier, VT, 05602 802-229-4939 [email protected]

Virgin Islands Society of CPAs Francisco E Depusoir, Executive Director, Kingshill, P.O. Box 1734, St. Croix, VI, 00850 340-778-2243 [email protected]

Virginia Society of CPAs Thomas M. Berry, Jr., CAE, Executive Director, 4309 Cox Road, Glen Allen, VA, 23060 804- 270-5344 [email protected]

Washington Society of CPAs Marcia K. Holland, Executive Director, 902 140th Avenue, N.E., Bellevue, WA, 98005 425- 644-4800 (voice mail xll24) [email protected]

Page 96 West Virginia Society of CPAs Patricia M. Moyers, Executive Director, One Huntington Square, Ste 1201, Charleston, WV, 25301 304-342-5461 [email protected]

Wisconsin Institute of CPAs LeRoy C. Schmidt, Executive Director, 235 N. Executive Drive # 200, Brookfield, WI, 53008 414-785-0445 [email protected]

Wyoming Society of CPAs Renee Brower, Executive Director, 1603 Capitol Avenue, Suite 413, Cheyenne, WY, 82001 307-634-7039 [email protected]

Page 97 Alphabetical Index of All Members of Boards Executive Committees, Committees, Special Committees, Subcommittees and Affiliated Entities

Page 98 Abbott, James...... 701-775-7100....701-775-7430 95 Abelson, Gary Paul...... 925-646-2233....925-646-2649 59 Abrahams, Martin...... 203-322-6833....203-322-2277 80 Adams, Bart...... 414-543-2100....414-543-6681 19, 23 Adams, Richard Davis...... 410-465-6362....410-837-5722 69 Adkins II, Albert G...... 412-433-1162....412-433-1167 45 Adkins Jr, G Edgar...... 703-744-8626....703-903-5055 72 Adkins, T Michael...... 850-435-8300....850-435-8352 65 Aghimien, Peter A...... 219-237-4476 .... 219-237-4866 64 Aguerrebere Jr., Juan R...... 305-373-5500....305-373-0056 81 Aguiar, Carmen J...... 425-455-6721....425-453-2762 26, 54, 61 Ahler, James T...... 919-469-1040....919-469-3959 ...... 60,. 95 Albrecht, Jeffrey...... 210-384-8000....210-384-8011 ...... 63 Alerding, R James...... 317-574-9100....317-574-9707 ...... 54 Alport, Alan S...... 312-980-2940....312-207-1066 ...... 72 Anderson II, Robert F...... 972-391-1900....972-387-2018 ...... 22 Anderson, George D...... 406-442-6875 406-446-6748 ...... 26 Anderson, Kathryn B...... 803-791-4181 803-791-4196 ...... 96 Anderson, Rick J...... 206-621-2205 206-652-2099 ...... 89 Anderson, T.C...... 785-267-6460 785-267-9278 ...... 94 Andersonn III, J.W. Larry...... 806-797-3251 806-791-7816 ...... 61 Andres, J. Mason...... 870-773-2168 870-774-7244 ...... 26,. 48 Angel, Barbara S...... 501-664-8739....501-664-8320 ...... 48,. 93 Arant, Rhonda Cay...... 706-722-5337....706-724-3299 ...... 45 Arbogast, Paul E...... 304-343-8971....304-357-5994 ...... 84 Archambault, John L...... 312-602-8701....312-565-5868 ...... 79 Armstrong, M.S...... 317- 873-5675....317-873-5675 ...... 26 Askelson, Kenneth Duane...... 972-431-5018....972-431-7195 ...... 53 Atkinson, Jerrell Arthur...... 505-843-6492....505-843-6817 ...... 48,. 58, 61 Bagby, Carolyn R Jefferso...... 304-523-0332....304-523-0367 ...... 62 Baginski, Stephen P...... 812-855-2640....812 855-8679 ...... 63 Bailey Jr, Andrew D...... 217-333-7612....217-244-6565 ...... 49 Baldiga, Nancy A...... 508- 793-2684....508-793-3708 ...... 75 Baldyga, Jackie...... 630-623-5394....630-623-4783 ...... 55 Balhoff, William E...... 225-922-4600....225-992-4611 ...... 78 Balkcom, Keith D...... 505-293-0173....000-000-0000 ...... 24 Barber, Barry...... 732-516-5500....732-516-5502 ...... 64 Bardnell, Gregory E...... 703-918-3350....703-918-3115 ...... 54 Barnes, Carol Thomas...... 318- 222-8367....318-425-4101 ...... 22,. 70 Barnhouse, Karen A...... 301-989-9355....301-989-9347 ...... 62 Barnum, John Timothy...... 612-921-7766....612-921-7702 ...... 47 Barradale, David E...... 603-644-8211.... 603-644-8744 ...... 27 Barth, Mary Elizabeth...... 650-723-8536....650-725-0468 ...... 45 Barton, Thomas...... 904-620-2630 .... 904-223-3182 ...... 50 Bartz, Timothy James...... 406-442-1040....406-442-6748 ...... 69 Bass, Eric...... 212-624-5330....212-422-0144 ...... 54 Batty, Robert W...... 509- 624-1268....509-624-0926 ...... 62 Baugh Jr., Ernest F...... 800-782-8382....423-756-0510 ...... 81 Beall III, Leman...... 614-889-8725....614-889-0159 ...... 24 Beaton, Neil J 206-223-1182.. . .206-223-4774 ...... 54 Beau, Gary A...... 312-507-7370 .... 000-000-0000 ...... 75 Bellitto, John S...... 408-293-3004 .... 408-293-6243 ...... 81 Benson, David M 202-327-5788....202-327-6721 ...... 73 Bentley, Steven K...... 307-686-6677.. . .307-682-2604 ...... 69 Bergeron, Micheal D...... 504 851-0883.. ..504-851-3014 ...... 57 Bergstrom, Leroy R...... 775-853-2906.. ..775-853-5020 ...... 57 Bernstein, Rachelle...... 202- 481-7745.. ..202-481-7744 ...... 71 Berry, Jr., CAE, Thomas M...... 804-270-5344.. ..804-273-1741 ...... 63,. 96 Betts, Rick...... 509-747-2600.. . .509-624-5129 ...... 69 Bielstein, Mark Moeller...... 212-909-5419.. ..212-909-5699 ...... 45 Birkett, Brenda Stewart...... 255-771-2360.. . .255-771-2018 ...... 46,. 61 Bishop, Tobias J F...... 312-507-6010.. . .312-507-0857 ...... 52 Bissell, Patricia B...... 301-299-1811.. . .301-299-1924 ...... 65 Bitton, Val Raymond...... 203- 761-3128.. ..203-834-2260 ...... 45 Black, Lyndee J...... 402-483-7512.. ..402-483-6962 ...... 51 Blackburn, Michael Dale...... 801-521-7900.. ..801-521-7965 ...... 27 Blackman, Donna Meacham 202-467-3013....202-463-4843 ...... 75 Blake, Sarah G...... 520-323-2358 .... 520-325-1121 ...... 49

Page 99 Blessing, Linda J...... 602-229-2505. .602-229-2555 ...... 18, 19 Blum, Lawrence H...... 305-377-4228. .305-377-8331 ...... 89 Blume, Robert A...... 509-353-4156. .509-353-2278 ...... 75 Bolas, Michael A...... 716-668-6311. .716-668-7633 ...... 51 Bolinger, Gary...... 3177265000 3. .3177265005 ...... 94 Bolson, Adele Brady...... 425-562-2299. .425-562-0093 ...... 64, 65 Boma, John Clement...... 616-343-0653. .616-343-3533 ...... 72 Bond, Barbara Ann...... 415-781-0793. .415-421-2976 ...... 75 Bonn, Dale W...... 425-771-6055. .425-774-5371 ...... 61 Bonta, Stanton...... 515-223-8161. .515-223-7347 ...... 94 Booker, Quinton...... 601-968-2414. .601-968-2690 ...... 26 Boomer, L. Gary...... 785-537-2358. .785-537-4545 ...... 26 Boozer, Nancy H...... 803-779-9077. .803-256-6315 ...... 69 Borruso, William J...... 212-520-2975. .212-520-2280 ...... 54 Botwin, Bruce S...... 609-482-7842. .609-482-2280 ...... 58 Bowen, Robert Kent...... 801-532-2200. .801-532-7944 ...... 80 Boxer, David P...... 212-641-6721. .212-641 -688 ...... 57 Boyer, Mark W...... 202-414-1629. .202-414-1564 ...... 71 Bragg, Charles D...... 912-355-4725. .912-355-4527 ...... 24 Branson, Kevin E...... 907-272-1571. .000-000-0000 ...... 24 Brantley Jr., Wesley D...... 580-421-8737. .800-436-7297 ...... 23 Bratlie, Peter Michael...... 318-221-3615. .318-425-2904 ...... 78 Bratt, Richard Anders...... 520-321-4600. .520-321-4040 ...... 78 Breazeale, Paul V...... 601-969-7440. .601-355-9003 ...... 84 Brezik, Connie A...... 307-266-4525. .307-234-8554 ...... 68 Brokstein, Annise M...... 510-930-8108. .925-296-7250 ...... 27 Bronikowski, Joanne S...... 304-357-2853. .304-357-3597 ...... 56 Bronner, Gila...... 312-943-8680. .312-644-9772 ...... 18, 19 Brower, Renee...... 307-634-7039. .307-634-5110 ...... 97 Brown, Ivan C...... 732-842-3113. .732-741-7292 ...... 89 Brown, James Lee...... 219-236-8676. .219-236-8692 ...... 80 Bryan, Jeffery C...... 404-586-0133. .404-525-8705 ...... 64 Buchanan IV, Edward L...... 301-733-5020. .301-733-1864 ...... 79 Buckno, Gene M...... 610-821-8580. .610-821-9679 ...... 84 Budke, Clair G...... 612-831-2707. .612-831-7875 ...... 95 Budny, Linda A...... 219-236-8601. .219-236-8648 ...... 55 Buehler Jr., Raymond W...... 412-261-3644. .412-261-3806 ...... 89 Bukofsky, Ward M...... 310-278-5850. .310-271-7065 ...... 69 Bull, Ivan...... 217-333-7953. .000-000-0000 ...... 26 Bullard, Steven M...... 417-831-7283. .417-831-4763 ...... 74 Bunting III, Thomas...... 215-567-7770. .215-567-6081 ...... 27, 58 Bunting, Robert Louis...... 206-447-4265. .206-652-2099 ...... 61 Burke Jr, Timothy Joseph...... 781-380-0770. .781-848-0330 ...... 70 Burke, David W...... 910-768-2310. .910-768-8573 ...... 24 Burkes, Jimmy E...... 601-948-2924. .601-960-9150 ...... 23 Burner, Barbara Sharpe...... 407-723-3151. .407-723-7577 ...... 22 Burnett, Kenny Edward...... 212-909-5440. .212-909-5865 ...... 65 Burroughs, Gary S...... 503 697-1040. .503 697-1990 ...... 57 Butler, James J...... 212-872-6478. .212-872-6877 ...... 58 Butler, Kimberly Allison...... 770-989-3121. .770-989-3073 ...... 70 Cace, David A...... 908-272-7000. .908-272-7101 ...... 80 Cadematori, Ken G...... 201-891-3747. . same...... 80 Cadigan, Daniel W...... 217-789-0960. .217-789-2822 ...... 89 Calbom, Linda M...... 202-512-8341. .202-512-9193 ...... 59 Callahan, Patrick S...... 757-487-2513. .757-487-4381 ...... 23 Callif, Phillip E...... 203-761-3695. .203-834-2260 ...... 65 Cammarata, Joseph...... 202-659-8600. .202-659-8680 ...... 69 Camp, Cassandra A...... 508-791-3568. .508-753-3019 ...... 45 Capassakis, Evelyn M...... 212-259-2363. .212-259-1334 ...... 75 Capelli, Andrew J...... 212-909-5474. .212-909-5480 ...... 47, 67 Carmical, Ted...... 501-538-5063. .000-000-0000 ...... 24 Case, Gale L...... 310-273-2770. .310-273-6649 ...... 22 Case, Lloyd G...... 701-241-5404. .000-000-0000 ...... 24 Castellano, James G...... 314-727-8150. .314-727-9195 ...... 89 Castillo, Kathy...... 808-537-9475. .808-537-3520 ...... 94 Caswell, Brian Arthur...... 315-695-2061. .315-695-7027 ...... 64 Chandler, Mark Alan...... 304-353-5067. .304-353-5249 ...... 24 Chase, Janet I...... 847-940-1300. .847-940-1333 ...... 61 Cheatham, Linda K...... 703-924-9472. .703-924-9472 ...... 47 Christen, Timothy L...... 608-249-6622. .608-249-8532 ...... 89 Church, Raymond C...... 401-331-5720. .401-454-5780 ...... 96

Page 100 Ciesielski Jr, John T...... 410-783-0672.. . . 410-783-0687 ...... 45 Cingoranelli Jr., Dominic A..... 719-544-1047.. . .719-543-1903 ...... 54 Clark, James T...... 913-319-8603.. . .913-319-8606 ...... 27 Claus, Gary Robert...... 412-355-6144.. . .412-391-0609 ...... 22 Cleveland, S. Thomas...... 925-944-5371.. ..925-944-1012 ...... 63 Clift, Patti Janine...... 580-252-9500.. . .580-252-3964 ...... 65 Clyde, Nita J...... 972-387-8266.. . .972-387-8289 ...... 18, 46 Coates, Spencer A...... 270-781-0111.. . .270-843-0359 ...... 79 Coffey, Lester...... 301-907-0900.. ..301-907-2925 ...... 54 Cogbill, Gene...... 903-832-4339.. .. 903-832-4609 ...... 27 Cohen, Andrew Mark...... 516-488-1200.. . .516-488-1238 ...... 45 Cohen, Eli...... 212-840-3456.. . .212-840-7066 ...... 89 Cohen, Jacob J...... 410-296-4600.. . .410-828-6084 ...... 24 Cohen, Ronald S...... 219-236-8677.. . .219-236-8692 ...... 26 Cole Jr, William H...... 804-225-3350.. . .804-225-3357 ...... 59 Cole, Jimmie L...... 405-239-7961.. . .405-235-0042 ...... 65 Coleman, William B...... 414-278-0170.. . . 414-278-1169 ...... 63 Compton, John C...... 336-274-3000.. . .336-273-3730 ...... 79 Connell, John Richard...... 303-296-2229.. . .303-296-3731 ...... 62 Connor, James E...... 202-822-4225.. . .202-822-5835 ...... 75 Cook, J. Michael...... 203-629-3383.. . .203-834-2204 ...... 26 Cook, William R...... 515-288-1200.. . .000-000-0000 ...... 22 Cooley, Dexter H...... 317-686-5805.. . .317-686-5810 ...... 65 Coolidge, Leslie A...... 201-307-7888.. . .201-307-7131 ...... 55 Coome, Laura...... 605-334-3848.. . .605-334-8595 ...... 96 Cooper, Jr., W. Thomas...... 502-584-1101.. ..502-584-4960 ...... 48 Coppenbarger, Jack 0...... 601-366-3473.. . .601-981-6079 ...... 94 Corbet, Rene M...... 212-773-3046.. . .212-773-1776 ...... 70 Cornell, Richard Ervin...... 651-482-1698.. . .651-482-8737 ...... 27 Cornwell, Diane...... 502-587-3337.. . .502-583-4157 ...... 72 Corrick, Stephen R...... 202-481-7806.. . .202-481-7794 ...... 69 Costello, John J...... 310-552-0960.. . .310-557-3468 ...... 67 Cougill, David C...... 602-837-667 6.. . .000-000-0000 ...... 80 Coulson, Edmund...... 212-773-1945.. ..212-773-1990 ...... 64 Coustan, Harvey L...... 312-993-0407.. ..312-993-9954 ...... 27 Cox Jr., L. Thomas...... 850-878-8777.. . .850-878-2344 ...... 61 Cox, Richard R...... 252-756-2760.. ..252-756-4067 ...... 78 Cox, Roger A...... 412-281-2501 .. . .412-471-1996 ...... 82 Crain, Michael A...... 954-760-9000.. ..954-760-4465 ...... 49 Crnkovich, Robert J...... 202-327-8785.. ..202-327-6724 ...... 73 Crooch, G Michael...... 312-507-2339.. . . 312-507-1939 ...... 56, 86 Cueter, Mary Kline...... 248-952-0214 .. . .248-952-0290 ...... 22 Cummings, Joseph P...... 203-869-8190.. ..000-000-0000 ...... 27 Cuozzo Jr., Anthony A...... 301-986-0600.. . .301-986-0432 ...... 79 Curry, James L...... 617-261-8387.. ..617-261-1833 ...... 64 Curzon, John E...... 918-491-4036.. ..918-491-4708 ...... 65 Dacey, Robert Frank...... 202-512-3317.. ..202-512-9193 ...... 47 Dakdduk, Kenneth E...... 212-596-7140.. . .212-596-8990 ...... 64 Dale Sr., Donald M...... 757-423-8663.. . .757-624-5233 ...... 24 Dale, Robert 0...... 904-378-2461.. . .904-378-2505 ...... 45 Dana, Richard P...... 207-846-5143.. . .207-846-3674 ...... 24 Dance, Glenn E...... 202-862-6546.. . .202-785-3289 ...... 73 Danmola, Taiwo Kayode...... 212-708-8122.. . .212-708-5831 ...... 59 Davenport, Walter C...... 919-782-7100.. . .919-782-7160 ...... 49 Davis, Beryl...... 407-246-2678.. ..407-246-2878 ...... 64 Davis, Charles Elliot...... 254-710-6138.. . .254-710-1067 ...... 63 Davis, Nancy B...... 502-625-9176.. . .502-625-2295 ...... 48 De Mario, Joseph R...... 252 393-7347.. . .252-393-7949 ...... 57 Decelles, Robert K...... 212-872-3518.. ..212-872-5869 ...... 67 Deegan, Carol P...... 904-375-7739.. . .000-000-0000 ...... 24 Demaree, Gary F...... 406-443-2844.. ..406-443-4388 ...... 24 Demetrius, John A...... 973-812-0100.. . .973-812-0750 ...... 66 Denn, Peter M...... 907-276-0457.. ..000-000-0000 ...... 27 Dennis, Lynda Munion...... 407-246-2294.. . .407-246-2707 ...... 75 Dennis-Escoffier, Shirley...... 305-284-5577. . . .305-284-5737 ...... 63 Denny, Albert R...... 316-264-2335.. . .316-264-1489 ...... 61 Depusoir, Francisco E...... 340-778-2243.. . .340-778-3446 ...... 24, 96 Derieux, Samuel A...... 804-697-1534.. . .804-697-1825 ...... 27 Devine, Denise L...... 215-977-7355.. . .215-977-8181 ...... 18 Devlin Jr, Frank C...... 202-879-4910.. . .202-879-5309 ...... 75 Diamond, I.F...... 505-998-3205.. . .505-998-3333 ...... 84

Page 101 Dieter, Richard...... 617-330-5744....617-439-9731 ...... 47, 48 Dimattia Jr, Ronald D...... 440-899-3382....216-623-3571 ...... 54 DiRe, Elda A...... 212-773-3190....212-773-2215 ...... 72 DiSarro, Frances J...... 212-909-5629....212-909-5477 ...... 67 Doane, David Carl...... 302- 539-5543....302-539-6527 ...... 23 Docili, Robert A...... 415-781-0793....415-421-2976 ...... 50 Dockweiler, Raymond C...... 573-882-3478....573-882-2437 ...... 22 Dolinar, James A...... 630-574-1649....630-574-1617 ...... 66 Doll, Barry F...... 212-707-6756....212-259-2533 ...... 52 Dougherty, James A...... 202-879-4937....202-879-5309 ...... 70 DuBoff, Andrew L...... 973-992-1024 .... 973-994-2366 ...... 23,. 84 Dupke, Edward...... 616-975-4100....616-975-4400 ...... 18, 20, 68 Duquette, Rorbert E...... 717-651-7305....717-651-7444 ...... 23 Dustin, Daniel J...... 000-000-0000....000-000-0000 ...... 49 Duvall, William Scott...... 703-361-1794....703-361-2188 ...... 78 Dycus, E.D...... 812-882-7730....812-885-6343 ...... 89 Dzierzawski, Peggy A...... 248-855-2288....248-855-9122 ...... 94 Eads, John A...... 214- 361-7588....214-361-9726 ...... 23 Echelbarger, Dennis M...... 616- 247-8242....616-247-8414 ...... 23 Eckman, Mark Steven...... 908-221-8491....908-290-0772 ...... 56 Eddy, Kathy...... 304-428-8091....304-485-6252 ...... 18,. 20, 60, 68 Edwards, Dirk...... 503-222-4708....503-222-2557 ...... 62 Egland, Lori...... 612-473-1295....612-473-1011 ...... 22 Einhorn, David M...... 212-355-1700....212-355-2414 ...... 81 Elicker III, Lewis E...... 717-757-6999....717-757-4550 ...... 23 Ellefson, Kermit L...... 920-731-8111....920-996-1416 ...... 89 Elliott, Robert K...... 212-909-5766....212-909-5104 ...... 18,. 19, 20, 68 Ely, Mark Hillel...... 202-533-3042....202-533-8546 ...... 70 Engel, Richard J...... 802-362-1946....000-000-0000 ...... 27 Engelbach, J.H...... 405- 528-4000....405-528-4025 ...... 24 Engelhart, Mark W...... 605-225-8783....605-225-0508 ...... 24 Esposito, Domenick J...... 212-599-0100....212-922-0525 ...... 68,. 89 Esselstein, Jerry L...... 614- 326-4731....614-326-7431 ...... 53,. 68 Evans, Gary E...... 208-736-2285....208-736-2296 ...... 27 Evans, Vernon Dale...... 972-574-6334....972-574-5509 59 Evashenk, Marianne Pulli...... 916-445-0255....916-323-0913 53 Eveloff, Sheldon Howard...... 215- 881-8800....215-881-8801 54 Ezzell Jr, William F...... 202- 879-5385....202-638-7845 18, 19, 60, 68 Fagliarone, Robert...... 315-253-9744....315-253-8040 ...... 84 Fannon, Nancy Joanne...... 207-791-7111....207-774-1793 ...... 54 Farber, Arthur...... 312-207-2818....312-207-6172 ...... 24 Favere, Michael...... 831-647-3559....831-647-6506 ...... 52 Feaver, Ellen J...... 406- 442-1040....406-442-6748 ...... 48,. 78 Feeley, Thomas M...... 617- 7 42-7788 ....617-742-0210 ...... 84 Feeney, James E...... 401-658-1300....401-658-1534 ...... 57 Feldhake, James H...... 303- 694-8822....303-771-9232 ...... 61 Fensin, Daniel J...... 312-207-1040....312-207-1066 ...... 89 Ferriter, Kaye B...... 617-478-5063....617-478-5900 ...... 72 Fillpot, Bruce Shelby...... 505-889-3456....505-889-3807 ...... 62 Filush, Jerold W...... 671-646-3884....671-649-4265 ...... 93 Fingland Jr., William E...... 417-831-7283....417-831-4763 ...... 89 Fischer, Steven N...... 518-449-3166....518-427-8259 ...... 89 Fish, Gary L...... 309-622-1607....309-438-8431 ...... 24,. 60 Fishman, R Peter...... 404- 252-3773....404-252-2509 ...... 70 Fleming, Robert E...... 518-449-3166....518-427-8259 ...... 49,. 51, 53, 79 Flesher, Tonya Kay...... 601- 232-5731....601-232-7483 ...... 50 Floyd, Brad...... 615- 377-3825....615-377-3904 ...... 78,. 96 Flynn, Theodore J...... 617-556-4000....617-556-4126 ...... 61,. 94 Flynn, Thomas D...... 212-752-6079....000-000-0000 ...... 27 Foerster, William Michael...... 214-369-3242....214-369-5262 ...... 64 Fogarty Jr, John A...... 203- 761-3277....203-761-3013 ...... 48 Fogarty, Timothy Joseph...... 216- 368-3938....216-368-4776 ...... 51 Forbes, Kathryn...... 602- 256-2783....602-266-6491 ...... 18,. 20 Ford, Terrence Everett...... 972-448-6913....972-702-8321 ...... 80 Forth, Dorothy D...... 405- 382-2600....405-382-1422 ...... 28 Forton, John...... 309- 671-4560....309-671-4576 ...... 55 Foundotos, George T...... 516-244-3217....516-244-5098 ...... 22 Fowler, Anna Cook...... 512-471-9473....512-471-3904 ...... 69 Fox, Gary A...... 219-232-3992....219-236-8692 ...... 73 Frago, Charles J...... 860-297-5422....860-297-5516 ...... 28 Framson, Joel H...... 310- 473-0100....310-479-3145 ...... 62

Page 102 Frank, Robert Harrison...... 703-821-0702. .703-448-1236 ...... 66 Frankfort, Milton N...... 713-960-1706. .713-960-9549 ...... 89 Fraser, Wayne N...... 813-821-3133. .813-822-2890 ...... 24 Frecka, Thomas J...... 219-631-8395. .219-631-5255 ...... 63 Fredrick, Charles Preston...... 970-247-0506. .970-247-0587 ...... 28 French, Karin A...... 703-847-7533. .703-848-9580 ...... 66 Freundlich, Stanley H...... 212-832-000 . .212-371-1159 ...... 89 Friedlieb, James Allen...... 312-507-6609. .312-462-2789 ...... 67 Friedman, Irwin S...... 312-245-1666. .312-644-1542 ...... 89 Frigo, Robert Dean...... 806-378-3040. .806-378-3018 ...... 68 Fruehauf, Welling W...... 412-779-1870. .412-779-1844 ...... 50 Fulbright, Genevia G...... 919-544-0398. .919-544-8719 ...... 59 Gabosch, Bradley R...... 704-332-1489. .704-332-1482 ...... 79 Galdieri, Anna Maria...... 510-601-6691. .510-652-0454 ...... 72 Gansler, Jill S...... 410-539-2370. .410-539-1419 ...... 69 Garay, Mark...... 202-879-4989. .303-638-7318 ...... 71 Garbee, Richard A...... 540-387-0229. .540-387-2035 ...... 61 Gardner, John H...... 202-533-4178. .202-533-8546 ...... 75 Garten, Mark D...... 212-790-5700. .212-398-0267 ...... 89 Gates, Virginia A...... 408-537-1206. .408-537-1390 ...... 74 Gazda, Marlene...... 603-622-1999. .603-626-0204 ...... 95 George, Carl R...... 309-671-4574. .309-672-4305 ...... 26, 89 George, David Lowell...... 714-695-1442. .714-970-7417 ...... 24 Germane, Lisa C...... 804-379-4900. .804-379-9816 ...... 67, 72 Gerson, James S...... 973-236-7247. .973-236-7773 ...... 47, 56 Gervie, Mary L...... 301-654-7555. .301-656-9115 ...... 70 Gibgot, Neil A...... 516-482-3660. .516-482-3685 ...... 23 Giddens III, John M...... 912-934-7642. .912-934-0849 ...... 22 Gill, Lawrence M...... 312-258-5682. .312-258-5600 ...... 22, 67 Gillis, N Scott...... 310-772-6452. .310-772-6684 ...... 58 Gingras, Bernard Robert...... 973-227-8100. .973-227-4968 ...... 25 Glasper, Rufus...... 602-731-8555. .602-731-8120 ...... 28 Glaw Jr, W Carl...... 713-623-6314. .713-623-0074 ...... 78 Glazerman, Ellen...... 212-773-5686. .212-773-6504 ...... 64 Gleason, William W...... 304-343-4126. .304-343-8008 ...... 57 Glezen, William G...... 501 575-6126. .501 575-7687 ...... 57 Glover, Hubert Darnell...... 713-219-4210. .713-771-1006 ...... 75 Godbout Jr, Thomas G...... 203-761-3452. .203-761-3500 ...... 67 Goetz Jr, Paul Leland...... 518-449-3166. .518-449-5832 ...... 66 Goldstein, Robert Louis...... 212-682-4470. .212-286-9469 ...... 70 Goligoski, Richard M...... 203-761-3423. .203-761-3392 ...... 65 Golub, Gerry L...... 212-372-1234. .212-372-8234 ...... 89 Gomez De Torres, Sonia...... 787-754-6963. .787-765-8418 ...... '...... 23, 52 Gorochow, Mitchell E...... 301-897-3200. .301-897-2020 ...... 89 Grabowski, Thomas J...... 000-000-0000. .302-999-7183 ...... 28 Grabowsky, Louis J...... 214-741-8379. .214-698-3022 ...... 46 Graham Jr, Lynford Earle...... 212-885-8551. .212-697-5076 ...... 63 Grant, J. Louis...... 843 342-5151. .843 342-5180 ...... 57 Gratzer, Bernard W...... 502-266-5272. .502-261-9512 ...... 94 Gray, Robert L...... 212-719-8300. . 914-424-3815 ...... 23 Gray, Robert L...... 914-424-3946. .914-424-3815 ...... 64 Graziano, Joseph...... 732-516-5500. .732-516-5502 ...... 45, 81 Green, Jeffrey D...... 212-695-5003. .212-695-4638 ...... 66 Greene, Jeffrey Howard...... 954-963-2500. .954-963-7359 ...... 23 Greenspan, Arthur...... 409-835-5358. .409-838-4421 ...... 23 Greif, Martin E...... 212-372-1302. .212-6372-830 ...... 72 Griesbeck, William G...... 901-682-2431. .000-000-0000 ...... 22 Groveman, Howard...... 516-678-4379. .516-678-4376 ...... 80 Groves, Ray J...... 212-773-3131. .212-355-6231 ...... 27 Gruber, Arnold A...... 516-466-6550. .516-466-1634 ...... 89 Grumet, Louis...... 212-719-8301. .212-719-4759 ...... 67, 95 Guinan, John M...... 212-909-5449. .212-909-5475 ...... 64, 81 Gutierrez, Johnny Roland...... 214-754-2307. .214-754-2297 ...... 69 Guy, Dan Miller...... 505-984-8805. .505-984-8806 ...... 48, 51 Haag, Douglas W...... 414-554-2100. .414-554-2454 ...... 28 Haas, Michael C...... 818-552-2384. .818-552-3501 ...... •...... 66 Hackett, Peter J...... 937-399-2000. .937-399-6914 ...... 89 Haflinger, Margaret Anne...... 619-541-2727. .619-541-0335 ...... 72 Hale, James Russell...... 405-330-6000. .405-330-6088 ...... 71 Hambleton, Wendy M...... 312-856-9100. .312-856-9019 ...... 81 Hancock, H. Terry...... 410-453-0900. .000-000-0000 ...... 22

Page 103 Handler, Lawrence D...... 203-332-9738....203-332-4651 ...... 60 Hanke, Dan H...... 210-341-9400....210-341-9434 ...... 28, 54 Hannon, James P...... 212-885-8494....212-697-4879 ...... 57 Harano, Rodney M...... 808-988-8099....808-988-4427 ...... 78 Harden, Stuart H...... 209-431-6100....209-439-2968 ...... 50 Hardenberg, James L...... 973-226-44 94 .... 973-226-8608 55 Harding, Wayne Edward...... 303-290-0123....303-290-0772 56 Harnish, Michael W...... 888-386-9304....630-739-4282 50 Harper, Bruce J...... 713-662-2310....713-622-5613 25, 60 Harris, John D...... 317-383-4242....317-383-4266 ...... 89 Harris, Robert Russell...... 561-234-8484....561-234-8488 ...... 23,. 58 Harter, Julie...... 312- 240-1236... .312-240-3311 ...... 55 Hartig, Jay P...... 973-236-7248.. . .973-236-7662 ...... 81 Hartley, Bruce W...... 515-223-7300....515-223-8778 ...... 82 Hassler, Bryan M...... 334-834-7650....334-834-7310 ...... 93 Hayes, James Purcell...... 313- 394-3848.. . .313-394-3513 ...... 59 Hazel, Grady...... 504-464-1040....504-469-7930 ...... 94 Hazelbaker, Thomas D...... 513-424-5000....513-422-7882 ...... 84 Heeter, Charles...... 202-481-7312....202-481-7305 ...... 51 Hegt, Ronald B...... 212-572-5559 .... 212-572-5572 ...... 72 Heidenreich, Suzanne M...... 480-704-6301.... 480-785-2792 ...... 61 Heimbucher, Clifford V...... 415-845-8364.. ..000-000-0000 ...... 27 Heimer, Nancy M...... 612-673-0848.. ..612-673-9167 ...... 75 Hein, Clarence D...... 303-298-9600.. ..303-298-8118 ...... 80,. 89 Heisman, Arthur L...... 310-826-0855.. ..310-820-6164 ...... 84 Heller, Kenneth H...... 703-993-1765.. ..703-993-1809 ...... 73 Hensley, Jerry W...... 606-231-8678.. ..606-259-9871 ...... 61 Herbert, Thomas M...... 505 243-7434.. ..505 242-7235 ...... 57 Herdman, Robert Kent...... 212-773-1772.. . .212-773-1909 ...... 26, 80 Herman, Howard...... 404-551-2800. . ..000-000-0000 22 Herndon, Diane Peden...... 202-327-8819.. ..202-327-6734 69 Hertlein, Rudolph L...... 212-258-7900.. . .212-846-1717 18, 20 Herz, Robert H...... 973-236-7217.. ..973-236-7660 26, 81 Hesse, Christopher W...... 509-750-1849.. . .509-765-1931 75 Hildebrand, Mark L...... 317-706-2632. . ..317-706-2647 89 Hill, Daryl J...... 405-841-3800 .... 405-841-3801 ...... 56,. 95 Hill, DeAnn M Auman...... 316-856-5209.... 316-856-3941 ...... 79 Hilton, Thomas Edward...... 314-655-5515 .... 314-655-5501 ...... 54 Hinshaw, David W...... 704-377-1678 .... 704-377-6063 ...... 45 Hobbs, Mark T...... 803-799-0555 .... 803-799-4212 ...... 61 Hoffman, Gary S...... 972-960-5900.. . .972-960-5901 ...... 66 Hoffman, Sally L...... 212- 605-3117....212-605-3128 ...... 47 Holbrook-Lawrence, Terri...... 303-830-1120....303-830-8130 ...... 73 Holder, William W...... 213- 740-4855....949-642-9664 ...... 18,. 20, 50 Holland, Marcia K...... 425-644-4800....425-562-8853 ...... 96 Holmes, Christopher...... 202-327-8890....202-327-6320 ...... 81 Holstrum, Gary L...... 813-974-6507....813-974-6528 ...... 86 Holub, Steven F...... 813-222-8555....813-222-8560 ...... 69 Holyoak, David L...... 212- 624-5360....212-422-0144 ...... 56 Hood III, J Thomas...... 410-296-6250.. . .410-296-8713 ...... 53,. 94 Hooks, Karen L...... 954-525-5878....954-525-5879 ...... 26 Hope, Robert N...... 206 522-8000....206 523-2978 ...... 57 Horstmann, Charles A...... 312-507-3071....312-507-2548 ...... 26,. 81, 86 Hottman, Robert B...... 303-740-9400....303-846-3483 ...... 89 Hovdestad, Gary D...... 701-852-0196....701-839-5452 ...... 89 Howell, Winston K...... 904-668-8100....904-668-8199 ...... 84 Hughes, Jesse W...... 757-683-3520....757-683-4076 ...... 52 Hughes, Kenneth M...... 828-254-2254....828-254-6859 ...... 58,. 89 Huitz, Randy L...... 417-831-7283.. . .417-831-4763 ...... ,...... 55 Hunter, Pamela A...... 562-494-1121....562-597-1804 22 Hyatt, Larry R...... 615-377-4600....615-377-6688 74 Hyde, Nancy K...... 405-848-1099.. . .405-848-1163 70 Igdalsky, Hope Mintzer...... 860-643-8613....860-649-9482 79 lino, Thomas...... 213- 688-3201....000-000-0000 25 Illiano, Gary...... 212-599-0100.. . .212-286-1842 65 Inserra, Michael John...... 212-773-3168....212-773-5481 48 Inzina, J Michael...... 504-468-2258....504-464-1473 47 Isaacs, Jed P...... 212-297-4803....212-972-9088 89 Israeloff, Robert L...... 516-872-3300....516-872-3128 27, 55, 60 Isserman, Richard D...... 212-873-1085... .000-000-0000 49, 51, 53 Ito, Dennis A...... 415 951-7884....415-397-1128 ...... 52

Page 104 Jackson Jr., John H...... 207- 775-2387. . ..207-774-2375 ...... 79 Jackson, Steven J...... 330-758-8613.. ..330-758-0357 ...... 89 Jacobs, Fredric Howard...... 517-432-2911.. ..517-432-1101 ...... 53 Jacobs, Harriet A...... 847-982-0333.. ..847-982-0219 ...... 70 Jacobs, Patrick W...... 651-631-1224.. ..651-639-1965 ...... 57 Jacoby, Julian E...... 212-832-0401.. ..212-702-0138 ...... 52 Jansen, Susan L...... 860-678-9016.. ..860-674-0615 ...... 58 Jeffries, Larry A...... 208- 345-5383.. ..208-345-5505 ...... 84 Jenkins, William H...... 785-899-3676.. ..785-899-7331 ...... 90 Jensen, Sharon A...... 612-854-5700.. ..612-854-1163 ...... 57 Jevne, Ann D...... 203-847-4068.. ..203-849-0624 ...... 58 Jimenez, Edna I...... 787-754-1950.. . .787-753-0212 ...... 96 Johnson Jr, E C...... 203-761-3022.. . .203-761-3418 ...... 46, 86 Johnson, Brent C...... 850-224-2727.. . .850-222-8190 ...... 55 Johnson, Carlos E...... 405-552-3810.. . .405-552-3846 ...... 60,. 84 Johnson, Donald B...... 904-285-5306.. ..904-285-9225 ...... 80 Johnson, Keith LaVar...... 405- 522-3716.. . .405-521-3902 ...... 59 Johnson, Raymond N...... 503-725-3772.. ..503-725-5850 ...... 28 Johnson, Robert 0...... 904-630-1625.. ..904-630-2908 ...... 59 Jones, Daniel William...... 203-761-3366.. ..203-761-3513 ...... 81 Jones, Paul N...... 212-909-5617.. ..212-909-5475 ...... 65 Jones, Richard Allen...... 817-882-7717.. ..817-429-5936 ...... 45 Jordan, Thomas G...... 248-644-2300.. ..248-644-2313 ...... 58 Joseph, Douglas A...... 860-561-4000.. ..860-521-9241 ...... 74 Julian, Gary L...... 602-252-4144.. ..602-252-1511 ...... 93 Juravel, Philip M...... 770-475-9348.. ..770-475-1874 ...... 79 Jurinski, James John...... 503-943-7426.. ..503-943-8041 ...... 51 Kadlec, V. Frank...... 701-237-3343.. . .701-239-8600 ...... 28 Kahn, David N...... 212-372-1303.. ..212-372-8341 ...... 62 Kaland, Krista M...... 414-476-1880.. ..414-476-7286 ...... 80 Kamanitz, Larry S...... 410-244-3225.. ..410-837-0587 ...... 84 Kampel, Carl...... 410-727-5735.. ..410-727-1405 ...... 82 Kanaga, William S...... 212-773-2334.. ..212-773-1066 ...... 27 Kaplan, David B...... 973-236-7219.. ..973-236-7662 ...... 45 Karlinsky, Stewart...... 408-92-3482 .. ..408-924-3463 ...... 71 Kassouf, David Paul...... 205-443-2500.. ..205-443-2501 ...... 22 Katch, Ronald S...... 847-446-3700.. ..847-446-7514 ...... 69 Kaufmann, Farley S...... 612-377-4404.. . .612-377-1325 ...... 90 Kean, Lawrence M...... 262-787-6102.. ..262-786-3280 ...... 53 Kearns, Richard P...... 212- 707-6564.. ..212-259-4030 ...... 18,. 20 Keller III, Charles E...... 301-663-8600.. ..301-663-0525 ...... 58 Keller, Joseph L...... 213- 740-4846.. ..213-740-4846 ...... 71 Kelloway, Lisa A...... 202-467-3527.. . .202-822-8887 ...... 71 Kelly, Steven D...... 517-799-9580.. ..517-799-0227 ...... 90 Kennedy Jr, Dr. G. William...... 508-565-1219.. ..508-565-1444 ...... 54 Kennedy, John P...... 973-683-7018.. ..973-683-6721 ...... 73 Kennedy, Michael Bernard...... 215-963-8344.. ..215-963-3693 ...... 62 Kenney, M. Dean...... 617-859-6918.. . .000-000-0000 ...... 25 Kent, Ralph E...... 919-692-6734.. . .000-000-0000 ...... 27 Kessler, Stuart...... 212-372-1304.. . .212-372-8304 ...... 27, 46, 71 Kiel, Mark...... 336-334-7525.. . .336-334-7093 ...... 50 Kies, Howard J...... 804-673-4224.. ..804-673-5799 ...... 26,. 90 Kimmerling, Jeffrey C...... 317-383-3771.. . .317-383-3794 22 King, Kelly J...... 502-241-5656.. . .502-241-5657 22 Kirkman, William E...... 417-865-8701.. . . 417-865-0682 58 Kirtley, Olivia F...... 502-625-2110.. . .502-561-0047 19, 20, 61, 68 Klein, Mitchell L...... 914-634-4674.. . .914-634-2328 ...... 26 Kleinow, Edward...... 513-723-4281.. . .513-723-4331 ...... 54 Knafo, James...... 416-739-0828.. ..416-739-1451 ...... 52 Knapp, Roberta...... 406- 442-7301.. . .406-443-7278 ...... 95 Koepke, James A...... 248-244-3000.. . .248-244-3090 ...... 78 Koiins, Wayne A...... 212-885-8595.. . .212-697-5076 ...... 81 Komlyn, A M...... 850-894-8456.. . .850-894-8456 ...... 71 Koppel, Michael D...... 617-482-110 .. ..617-482-1565 ...... 70 Kostoglian, Aram G...... 212-885-8009.. ..212-697-1299 ...... 66 Koziol, Walter Stephen...... 810-362-2100.. . .248-362-2903 ...... 28 Krause, Ray Louis...... 612-921-7765.. ..612-921-7702 ...... 45 Kreinick, Theodore H...... 203 364-1999.. . .203 426-7149 ...... 23,. 57 Kreischer, John L...... 215-441-4600.. ..215-672-8224 ...... 25 Kretz, Richard V...... 860-236-1975.. ..860-236-1783 ...... 79 Kroner, Dennis R...... 312 251-0888.. . .312-251-1555 ...... 52

Page 105 Krostich, Henry J...... 516-621-4995. . . .516-621-5176 ...... 61 Krucher, Richard A...... 716-454-6996. . . .716-454-4024 ...... 46 Kruger, Allan I...... 954-772-4000. . ..954-771-9657 ...... 69 Krull Jr., George W...... 312-856-0001. . . .312-861-1340 ...... 55 Kubik, J F...... 316-687-1728. . . .316-687-0125 ...... 71 Kulish-Harvey, Carol...... 202-481-7770 . . . .202-481-7753 ...... 74 Kunz, Walter P...... 301 927 7150. . . .301 927-5407 ...... 57 Kuperstein, Paul D...... 310-278-5850. . . .310-271-0765 ...... 25 Lainhart IV, John...... 703-741-1647. . ..703-741-1602 ...... 46 Lambert, Deborah D...... 301-656-0040. ...301-656-0518 ...... 47, 61 Lamont, Sharon Lee Smith...... 609-683-4970. ...609-683-0523 ...... 28 Landes, Charles Elbert...... 513-241-5800. ...513-651-8303 ...... 47 Landes, Wayne C...... 419-247-2863. . ..419-247-2872 ...... 57 Landsittel, David Lee...... 847-441-8838. . ..847-441-8828 ...... 50 Lane, James L...... 407-843-1190. ...000-000-0000 ...... 25 Langley, Cheryl L...... 503-641-7200. . ..503-626-2942 ...... 96 LaPlace, Mark Burnell...... 614-221-1120. ...614-227-6999 ...... 28 Larkin, Dick...... 703-641-5522. ...703-641-5568 ...... 50 Larson, Rholan E...... 612-376-4770. ...612-376-4850 ...... 27 Lascari, Nicholas S...... 414-796-0701. . . .414-796-8422 ...... 73 Lauber, Christine A...... 219-288-4801. ...219-287-4286 ...... 54 Lawhon, William M...... 817-882-7700. . . .817-429-1017 ...... 26, 90 Layne, Richard Alan...... 415-502-2238. ...415-476-3326 ...... 23 Layton, Leroy...... 000-000-0000. ...000-000-0000 ...... 27 Lazor, William R...... 717-283-2727. ...717-283-1670 ...... 25 Lee, Bernard Z...... 713-626-3894. ...713-626-3894 ...... 27 Lee, Nadine Gordon...... 212-852-1943. ...212-852-1930 ...... 62 Lee, Rebecca Monroe...... 205-870-7555. . ..205-870-8676 ...... 26 Lerman, Jerry L...... 212-372-1305. ...212-372-8305 ...... 70 Lerner, Herbert J...... 202-327-8379. ...202-327-7406 ...... 48 LeSage, Jeffrey C...... 212-872-6964. ...212-872-6831 ...... 73 Levin, Allison T...... 312-701-5905. ...212-307-9020 ...... 75 Levin, Steven G...... 612-376-9202. ...612-376-9876 ...... 72 Levine, Richard S...... 215-881-8835. . . .215-881-8801 ...... 90 Lewis, Barbara Ann...... 505-843-6492. ...505-843-6817 ...... 28 Lewis, George A...... 318-988-4930. ...318-984-4574 ...... 46, 49, 50, 53 Lichty, John A...... 307-265-4311. ...307-265-5180 ...... 25 Liddiard, Evan M...... 202-530-6499. . ..202-822-8887 ...... 71 Lien, Dale P...... 612-835-9930. ...612-921-7702 ...... 79 Lienhoop, James D...... 812-376-9245. . ..812-379-4431 ...... 90 Lifson, David A...... 212-572-5555. . ..212-572-5557 ...... 69 Lipshie, Norman W...... 212-252-1600. ...212-252-1515 ...... 57 Lipton, William J...... 212-773-6000. ...212-773-3030 ...... 67 Lodden, Telford A...... 515-223-7300. . ..515-223-8778 ...... 28 Logan, Betty A...... 757-664-4045. ...757-441-2922 ...... 59 Longano, Donald R...... 202-414-1647. ...202-414-1564 ...... 71 Lopez, Thomas...... 409-845-7585. ...409-845-0028 ...... 59 Lopolito, Donna A...... 781-575-0775. ...781-575-1570 ...... 22 Lorenz, Wanda...... 214-220-7127. ...214-871-0011 ...... 49, 50 Lowe, Herman J...... 504-387-0011. . ..504-383-4420 ...... 27, 48 Loyd, D. Scot...... 316-241-1826. ...316-241-6926 ...... 82 Lubin, Gary Michael...... 201-269-6970. . ..201-269-1037 ...... 53 Lucas, John J...... 248-362-2100. ...248-362-2903 ...... 79 Lucas, Lawrence R...... 208-882-9504. . . .208-882-9503 ...... 78 Luchs, Lorin David...... 202-496-1700. . ..202-496-1717 ...... 71 Lund, Cynthia...... 314 997-7966. ...314 997-2592 ...... 60, 68, 95 Luoma, Gary Allan...... 803-77-6411 . . . .803-407-2674 ...... 56, 86 Lusby, III Roger W...... 404-659-2213. . . .404-659-4741 ...... 75 Lynn, Anthony D...... 417-882-0904. ...417-882-4343 ...... 61, 78 Lyons, Derald L...... 303-792-3020. ...000-000-0000 ...... 25 MacBain, Mary Rapp...... 913-492-8110. ...913-492-5650 ...... 56 MacDonough, Laura M...... 202-327-8060. ...202-327-6707 ...... 74 Macklin, James Harold...... 626-445-3866. ...626-445-3866 ...... 22 Madray, John Russell...... 864-859-1398. . ..864-896-8413 ...... 45 Malahoski, John J...... 570-820-0121. . ..570-824-9865 ...... 82 Mailer, Joel Seth...... 301-424-2388. ...301-424-4005 ...... 23 Malone, Charles Francis...... 336-334-7581. ...336-334-7093 ...... 64 Maloney, Richard J...... 508-879-5800. ...508-875-5756 ...... 28 Mandigo, Theodore R...... 630-279-8144. ...630-279-4701 ...... 22 Mann, Dewey E...... 423-756-6585. ...423-755-0742 ...... 66 Mann, Robert C...... 817-732-1029. ...817-732-6647 ...... 84

Page 106 Manrriquez-Esteban, Ann...... 310-392-4117.. ..310-314-2087 ...... 59 Marchbein, Joe B...... 314-727-8150. . ..314-727-9195 ...... 70 Mares, Michael E...... 757-873-1587.. ..757-873-2324 ...... 18 Marino Jr., Thomas J...... 973-403-6932.. ..973-364-6690 ...... 90 Marksman, Carol C...... 516-997-9067.. ..516-334-7668 ...... 73 Martens, Theodore F...... 212-596-7340.. ..212-596-7969 ...... 67 Martin Jr, Harold Greene...... 804-273-6240.. ..804-747-3632 ...... 54 Martin Jr., James P...... 404-231-8676.. ..404-237-1291 ...... 93 Martin, D. Edward...... 212-891-4020.. ..212-355-2414 ...... 55 Martin, James G...... 601-226-6779.. ..601-226-6799 ...... 62 Martin, Susan T...... 616-771-6672.. ..616-245-1810 ...... 69 Mason, Jimmie L...... 806-797-3251.. ..806-791-7816 ...... 25 Mason, Michael E...... 334-242-1182.. ..334-242-0550 ...... 74 Mason, Robert J...... 202-327-8394.. ..202-327-6716 ...... 71 Mathers, Robert A...... 920-231-5890.. ..920-231-1004 ...... 75 Mattia, Alfonse M...... 732-287-1000.. ..732-287-3200 ...... 90 Mattson, Andrew Marcus...... 408-364-7113.. ..408-866-2559 ...... 73 Maynard, Thomas C...... 503-644-5111.. ..503-644-5322 ...... 23 McAdams, Robert M...... 210-342-8000.. ..210-342-0866 ...... 22 McClanathan, Jeffrey P...... 727 821-6161.. ..727 822-4573 ...... 68 McCoy, Peter L...... 802-658-1808.. ..000-000-0000 ...... 25 McDaniel, David A...... 317-842-4466.. ..317-577-7724 ...... 73 McDonald, Julie Kay...... 850-526-3207.. ..850-526-5322 ...... 66 McDonald, W Scott...... 915-672-4000.. ..915-672-7049 ...... 47 McElroy, Charles J...... 612-376-4700.. ..612-376-4850 ...... 25, 79 McFetridge, Mel...... 406-586-9363.. ..406-994-6206 28 Mclntee, David G...... 973-492-5000.. ..973-492-9250 79 Mckay, Dianne...... 615-741-9743.. ..615-532-2332 59 Mckoy, Lawrence W...... 804 624-5144.. ..804 624-5233 52 McNamee, John J...... 401-331-0500. . ..000-000-0000 22 Meckley, Thomas E...... 704-372-6300.. ..000-000-0000 23 Medley, Mary E...... 303-741-8601.. ..303-773-6344 93 Mednick, Robert...... 312-642-0571.. ..312-642-4737 27, 48, 56, 84 Meehan, Daniel J...... 201- 403-6420.. ..201-226-8124 ...... 23 Melancon, Barry C...... 212-596-6001.. ..212-596-6128 ...... 18,. 19, 20 Mendelson, Dan L...... 202- 414-1034.. ..202-414-1301 ...... 69 Meservy, Dennis Kunzler...... 702-385-7080.. ..702-385-7743 ...... 28 Messier Jr, William.F...... 404-651-2611.. ..404-651-1033 ...... 48,. 63 Metz, William R...... 612-935-6868.. ..612-935-7940 ...... 62 Metzler, James C...... 716-842-6600.. ..716-842-6639 ...... 56 Meyer, Jon...... 502-583-0248. . . .502-589-1680 ...... 79 Meyers, Russell V...... 757-873-0006....757-873-0191 ...... 64 Midkiff, Kyle A...... 215-229-4711... .215-299 -145 ...... 57 Miller, Fred B...... 614-486-9014 .... 614-486-0934 ...... 25 Miller, Graciela L.... 954-435-5335....954-435-1946 ...... 76 Miller, Jonathan L... . 404-898-2344....404-876-4345 ...... 90 Miller, Michele K.... 630-444-9705....630-584-5581 ...... 55 Miller, Patricia L.... 212-357-8230....212-357-1146 ...... 68 Miller, Richard Lowell 216-861-2071....216-861-8166 ...... 79 Miller, Steve Glen.... 206-281-0281....000-000-0000 ...... 25 Miller, Warren D..... 540-463-6200....540-463-6208 ...... 50 Miller, Wayne C...... 509-735-1561....509-735-0730 ...... 90 Minkler, Robert J...... 314-231-2441.... 314-241-0609 ...... 57 Mitchell, Bert N...... 212-709-4500 .... 212-709-4695 ...... 48 Mitchell, James K...... 212-977-1580 .... 212-773-2215 ...... 62 Mitchell, Thomas E...... 212-492-3725....212-492-4077 ...... 55 Molvar, Roger H...... 213-237-3717 .... 213-237-2973 ...... 64 Monk Jr, Harold L...... 352-372-6300.... 352-375-1583 ...... 51,. 78 Montgomery, Z. H...... 803-256-0002....803-254-4724 ...... 18,. 19 Moore Jr., Guy W...... 203-761-3612....203-761-3500 ...... 79 Moore, Kenneth W...... 609-927-2222....609-653-0675 ...... 25 Moore, Randy W...... 305-294-5234....305-294-3056 ...... 28 Morano, Alfred P...... 781-275-0627....781-271-0960 ...... 68 Morgan, David K...... 615-377-4600....615-309-2527 ...... 28 Morin, Grace S...... 207-784-2338....207-795-0154 ...... 53 Morris, David Mark...... 212- 701-7007....212-701-7044 ...... 45 Morris, Jeffrey...... 213- 955-8505....212-955-8588 ...... 74 Morrissey, Eileen...... 973-455-3929....973-455-3491 ...... 53 Moseley, Phillip D...... 202-327-6319....202-327-6719 ...... 71 Moseley, Richard H...... 312-207-2965....312-207-6172 ...... 82 Moskowitz, Harvey D...... 212-759-9322....212-588-9116 ...... 67

Page 107 Moulton, Vincent A...... 617-723-7900....617-723-3640 25 Mountjoy, Michael B...... 502-589-5950....502-568-5626 18, 19, 84 Moyers, Patricia M...... 304-342-5461....304-344-4636 76,. 97 Muehling, Robert K...... 402-434-5500....402-434-5574 ...... 28 Muirhead, Thomas C...... 307-265-4311....307-265-5180 ...... 70 Mulligan, Thomas J...... 614-461-1040....614-469-1040 ...... 61 Mumm, Janice Marie...... 402-438-6866....402-438-6887 ...... 25 Murman Jr., Paul John...... 804-282-6000....804-282-6700 ...... 45 Murphy, Leslie A...... 248-223-3227....248-352-0018 79 Myeroff, Randall S...... 216-579-1040....216-579-0111 90 Myers II, Norman L...... 717-846-7000....717-843-1731 79 Myers, Nickolas G...... 000-000-0000....000-000-0000 28 Naghavi, Faranak...... 202-327-8033....202-327-8081 74 Nahon, Bea Lynne...... 425-641-5144....425-562-0093 22 Naus, James H...... 317-632-8989....317-706-2647 61 Neary, Robert D...... 216-583-8206 .... 216-583-8150 80 Neill, Thomas Graham...... 206-298-9811.... 206-298-9772 28 Nellen, Annette...... 408-924-3508. . . .408-924-3463 ...... 71 Nelson, David A...... 612-938-7703 .... 612-930-0052 ...... 65 Nelson, Gary S...... 408-267-7880 .... 408-267-3107 ...... 48,. 66 Nelson, Melissa R...... 208-344-6261.... 208-344-8984 ...... 94 Nelson, Scott R...... 319-233-0200 .... 319-233-1222 ...... 84 Nemec, Terrance A...... 605-336-0753 .... 605-334-0839 ...... 28 Netterville, Jake L...... 225-922-4600 225-922-4611 ...... 27,. 84 Neuhausen, Benjamin S...... 312-507-2307 312-507-1939 ...... 45 Newman-Limata, Nancy Louise..... 203-316-5732 203-316-5780 ...... 28 Newton, Keith 0...... 214-561-2316 214-561-2384 ...... 47 Nichols, Linda M...... 806-742-1541 806-742-3182 ...... 50 Nielsen, Patricia M...... 303-444-4814 303-444-9039 ...... 73 Noonan, Edmund R...... 203-661-6580....203-869-1254 ...... 51,. 56, 80 Norberg, Eric Anthony...... 703-716-6000....713-716-6020 52 Nusspickel, Francis Thomas...... 212-708-4143....212-245-3302 25 Nutter, Kathleen Atchison...... 915-672-4000....915-672-7049 ...... 78 O'Brien, Timothy M...... 303-376-5969....303-376-0087 ...... 23 Ochsenschlager, Thomas P...... 703-847-7540....703-848-9580 ...... 71 O'Connell, Edward W...... 201- 994-9400....201-992-6760 ...... 81 O'Connor, Walter F...... 212-636-6122....212-765-5573 ...... 62,. 63 O'Dell, Judith H...... 610-688-3200....610-688-1492 ...... 26,. 60 O'Grady, Edward J...... 610-446-4955....610-789-8263 ...... 57 Omer, Stanley Craig...... 801-237-1222....000-000-0000 ...... 23 Onedera Jr., John Edward...... 671-646-3884....671-649-4265 ...... 28 Orbach, Kenneth N...... 561-297-2779....561-297-7023 ...... 74 Orlando, Frank P...... 570-455-9408....570-455-3413 ...... 90 Orr, Donald W...... 405-275-1650....405-273-2691 ...... 70 Oshima, Isoo...... 808-521-6481....808-521-8844 ...... 25 Ostermueller, Ralph E...... 314-965-5921....314-821-3310 ...... 54 O'Sullivan, Barry J...... 914-253-4394....914-253-6127 ...... 73 Otten, Julius A...... 313-983-0200....313-277-1602 ...... 25 Oveson, W Val...... 202- 622-6100....202-622-7854 ...... 70 Page, Roger L...... 202-879-5360....202-879-5676 ...... 67 Pahssen, Wayne A...... 231-946-6652....231-946-3638 ...... 25 Pajakowski, Stephen E...... 219-236-8642....219-236-8692 ...... 74 Palmrose, Zoe-Vonna...... 213-740-5019...... 63 Panik, Paula C...... 860-277-7499.. . .860-954-3708 ...... 45 Parry, Thomas J...... 415-705-5615....415-705-5633 ...... 80 Pashke, Gregory Francis...... 814-453-6594....814-455-3642 ...... 22 Passailaigue Jr., Ernest L...... 803-881-6645....803-881-6645 ...... 84 Pastore, Ralph A...... 212-344-5900....212-344-5785 ...... 71 Patton, Jeannie...... 801-466-8022....801-485-6206 ...... 96 Pearson, David B...... 216-583-2072....216-583-8166 ...... 49,. 80 Pecarich, Pamela J...... 661-663-8815....661-665-2058 ...... 69 Pedersen, Robert A...... 312-665-5062....312-665-5577 ...... 62 Pendergast, Marilyn A...... 518-449-3166....518-427-8259 ...... 56,. 86 Pennock Sr., Richard A...... 504-599-8099....504-599-8132 ...... 23 Person, John William...... 514-350-4356....514-350-4314 ...... 52 Petito, Joseph P...... 202-822-5812....202-822-5640 ...... 67 Peto, Loretta...... 520-790-0044....520-790-0011 ...... 70 Pflieger, Deborah J...... 202-414-1018....202-414-1301 ...... 70 Piche, Christine A...... 612-376-4653....612-376-4850 ...... 64 Pielech, Marilyn...... 401-728-2400....401-724-1103 ...... 57 Pielech, Robert M...... 508-995-8590....508-995-0046 ...... 49, 50, 53

Page 108 Pierce, Jo Lynn...... 612-935-6422....612-935-6411 68 Pimentel, Michael A...... 209-527-1070....209-527-1080 22 Pincus, Karen...... 501-575-6119....501-575-4168 63 Pinkus, Hugh David...... 847-940-0277....305-422-2716 50 Pitre, Richard...... 713-313-7717....713-313-7253 59 Platner, Michael Lynn...... 202- 682-8418....202-682-8294 71 Plimpton, Linda...... 907-562-4334....907-562-4025 93 Plymyer, John...... 650-802-2600....650-802-2661 93 Points, Ronald James...... 703-741-1288....703-741-1601 57,. 86 Poore, Gary L...... 316- 265-5600....000-000-0000 ...... 22 Porter, Jeffrey A...... 304-522-2553....304-522-6265 ...... 69 Possin, James L...... 608-257-6761....608-257-0893 ...... 72 Potter, William C...... 225-922-4600....225-922-4611 ...... 90 Prather-Kinsey, Jenice J...... 573-882-3671....573-882-2437 ...... 63 Prescott, C Eugene...... 252-756-4463....252-756-0168 ...... 56 Prescott, Jason Hill...... 252-756-4463....252-756-0168 ...... 70 Previts, Gary John...... 216-368-2074....216-368-4776 ...... 26,. 46 Price, J. Clarke...... 614-764-2727....614-764-5880 ...... 55,. 95 Prieto Blanco, Jesus M...... 787-754-1915....787-751-1284 ...... 59 Purcell III, Thomas J...... 402-280-2062....402-280-1874 ...... 69 Purdue, Starr Hutchings...... 912-743-1212....912-743-2876 ...... 60 Purdum, Dennis R...... 212-773-3050....212-773-3051 ...... 26 Quinn, Peter Brian...... 212-773-5008....212-773-1999 ...... 66 Raasch, Barbara J...... 212-773-5460....212-773-3441 ...... 62 Ranweiler, Robert J...... 507- 233-5200....507-354-7850 ...... 24 Rasmussen, R. Craig...... 208-375-1771....000-000-0000 ...... 24 Rath, Darold D...... 701-239-8500....701-239-8611 ...... 90 Rayburn, Frank R...... 205-979-9871....205-823-9563 ...... 46 Raymon, Jeffrey Lee...... 508- 999-4548....508-990-0620 ...... 69 Rayner, Micheal...... 416-204-3222....416-204-3405 ...... 68 Reagan, John C...... 561-286-3060....000-000-0000 ...... 80 Reeb, William L...... 512-338-1006....512-338-4961 ...... 54,. 68 Reeves Jr., James Francis...... 817-332-3709....817-335-2927 ...... 70 Rennaker, Larry Allen...... 602-250-2620....602-250-3813 ...... 22 Renner, Arthur J...... 860-280-1100....860-280-1101 ...... 93 Ressino, Anthony G...... 317- 383-4005....317-383-4200 ...... 81 Ribaudo, Joseph A...... 781-749-6725....781-749-5285 ...... 24,. 57 Rich, Victor S...... 212-297-4812....212-661-6156 ...... 24 Richards, Donald R...... 732-906-3301....732-906-3364 ...... 22 Richardson, Dana R...... 203- 966-2300....203-966-8208 ...... 68 Rigby, Edward R...... 732-842-3113....732-741-7292 ...... 71 Riley, Deborah...... 802-229-4939....802-223-0360 ...... 96 Rimerman, Frank...... 415-854-3344....415-854-2234 ...... 27,. 57 Ripepi, Amelia A...... 312-507-7258....312-507-1939 ...... 81 Riticher, Carolyn C...... 404-898-2000....404-898-2010 ...... 57 Rivenbark, Burney R...... 910-323-3600....910-323-3640 ...... 57 Robertson Jr, Austin G...... 318- 221-3615....318-425-2904 ...... 78 Rockman, Edward F...... 412-281-2509....412-471-1996 ...... 46 Rockvam, Karen S C...... 307-778-0655....303-278-3069 ...... 76 Roedel, Richard W...... 212-885-8400 .... 212-681-6836 ...... 90 Roepke, Donald G...... 612-594-4011.... 612-594-4079 ...... 80 Rogers, John R...... 815-722-6693 .... 815-722-4263 ...... 57 Rogers, Monty W...... 912-743-9304 .... 912-743-3251 ...... 90 Rohan, Paul...... 203-401-2101. . . .203-777-5937 ...... 82 Roman, Armando G...... 602-468-3636....602-468-9414 ...... 60 Roscoe, Charles H...... 207-775-2387....207-774-2375 ...... 90 Rose, Elsie Laurene...... 804-553-1900....804-553-1908 ...... 22 Rosenberg, Martin H...... 312-993-0416. . . .312-993-0307 ...... 60,. 94 Rosenfield, Elliot I...... 508-999-4548....508-990-0620 ...... 65 Rosenthal, Robert C...... 410-727-5735....410-727-1405 ...... 50 Ross, Annette Henry...... 803-254-8196....000-000-0000 ...... 25 Ross, William...... 905-316-5975....905-316-2535 ...... 54 Roth Jr., Richard J...... 504- 522-0792....504-524-5235 ...... 54 Rothbarth, Jean L...... 312-507-2827....312-507-2548 ...... 61,. 64, 65 Rothman, Frederick H...... 212- 867-4000....212-867-9810 69 Rothstein, Harris...... 973-994-6666....973-994-0337 90 Rouse, Christopher...... 404-898-2000....404-898-2010 66 Rouse, Robert W...... 843-953-6347....843-953-5697 81 Roussey, Robert S...... 213- 740-5009....213-747-2815 48, 57, 86 Rowe, Katherine Marvel...... 505- 881-4996....505-881-6610 ...... 73 Rowen, Ellen Justina...... 215-986-4752....215-986-6961 ...... 73

Page 109 Roy, Barry Dennis...... 202-879-5617. .202-638-7311 ...... 69 Royston, C Don...... 423-246-6104. .423-378-4109 ...... 66 Rubenstein, Dana L...... 302-478-7442. .302-478-7412 ...... 93 Rubin, Jane Tzinberg...... 314-872-8481. .314-872-8495 ...... 63, 69 Rubin, Mahlon...... 314-727-8150. .314-727-9195 ...... 48 Rucker, Susan Camden...... 201-307-7228. .201-505-6211 ...... 46 Rutenberg, Jon R...... 301-652-9100. .301-652-1848 ...... 90 Ruud, Dianne...... 775-826-6800. .775-826-7942 ...... 95 Sams Jr., Eddie...... 336-889-5156. .336-889-2812 ...... 90 Samuel, Lawrence D...... 804-697-1555. .804-697-1825 ...... 28 Sanabria, Edgardo...... 787-754-0430. .787-754-0430 ...... 28 Sanderson, Diana Phillips...... 925-935-5328. .925-935-5294 ...... 24 Sandman, Stewart...... 212-372-1213. .212-372-8213 ...... 81 Sansone, James W...... 847-291-9600. .847-291-9693 ...... 74 Santos, Stella M...... 312-565-1318. .312-565-4386 ...... 60 Satinsky, Martin J...... 215-282-3505. .215-282-3510 ...... 63 Saunders-Aguirre, Kim L...... 817-252-4216. .817-877-1383 ...... 68 Savich, Richard S...... 760-345-3916. .760-360-8188 ...... 55 Scally, Mark W...... 612-921-7724. .612-921-7701 ...... 90 Schaefer, William H...... 513-424-5000. .513-422-7882 ...... 58 Scherer, Gordon E...... 412-391-2920. .412-391-4703 ...... 58 Schiffman, John T...... 603-643-5566. .603-643-6006 ...... 58 Schindler, Eric L...... 406-227-5302. .406-227-8522 ...... 56, 61 Schlingheyde, Richard...... 775-689-9280 . .775-689-9299 ...... 58 Schlotzhauer, David E...... 913-469-1066. .913-469-4373 ...... 25 Schmidt, LeRoy C...... 414-785-0445. .414-785-0838 ...... 62, 97 Schneid, Joseph W...... 503-620-4489. .503-624-0817 ...... 74 Schneider, Mark A...... 202-862-7422. .202-457-7570 ...... 72 Schultz Jr., Harold S...... 714-435-8725. .714-557-7022 ...... 25 Schwartz, Bill N...... 804-828-7194. .804-828-8884 ...... 63 Schwebach, Joseph T...... 715-723-2888. .715-723-0697 ...... 90 Schwitter, Frank J...... 212-486-0945. .212-758-3311 ...... 66 Scott, Janie McCartney...... 502-363-2687. .502-363-2680 ...... 26 Scott, Larry Paul...... 973-236-5113. .973-236-5714 ...... 63 Scott, Stanley J...... 214-960-2740. .000-000-0000 ...... 27 Scutellaro, Joseph F...... 732-240-7377. .732-505-8307 ...... 70 Searle, Karen J...... 207-985-3339. .207-985-1339 ...... 28 Seidel, Barry B...... 516-466-6550. .516-466-5649 ...... 25 Seigneur, Ronald L...... 303-980-111 . .303-716-0474 ...... 55 Selinger, Teddy...... 516-747-2000. .516-747-6707 ...... 90 Serotta, Abram J...... 706-722-5337. .706-724-3299 ...... 84 Sever, Mark Victor...... 216-861-5000. .312-879-2385 ...... 45 Sgro, Joseph P...... 610-687-8200. .610-687-8224 ...... 66 Shamis, Gary Steven...... 440-248-8787. .440-248-0841 ...... 78 Shapiro, Lawrence L...... 212-885-8560. .212-697-1299 ...... 64 Sharp, Florence Cowan...... 614-593-2014. .740-593-9342 ...... 50 Shenkir, William G...... 804-924-414 6. .804-924-7074 ...... 49 Sher, Robert S...... 248-357-6120. .248-357-6116 ...... 26 Sibits, David J...... 216-522-1023. .216-522-1490 ...... 90 Silva, David E...... 775-689-9100. .775-689-9299 ...... 82 Simko, David A...... 216-583-1377. .216-583-2034 ...... 56 Sizoo Bennett, Jeanne...... 202-942-1915. .202-942-9585 ...... 59 Sloyer, Sandra E...... 610-921-2242. .610-372-4076 ...... 53 Smiley, Antonia Browning...... 202-466-3945. .202-331-9841 ...... 52 Smith II, William D...... 205-349-2424. .205-758-1740 ...... 28, 84 Smith, Alvin Gerald...... 319-273-2394. .319-273-2922 ...... 64 Smith, Debra Gardner...... 775-329-4945. .775-329-5098 ...... 25 Smith, Derek A...... 781-272-8040. .781-221-4095 ...... 49, 52 Smith, Edward F...... 212-909-5437. .212-909-5480 ...... 80 Smith, James Nelson...... 860-621-6888. .860-621-6880 ...... 22 Smith, R David...... 440-967-7808. .440-967-7809 ...... 24, 45 Sokolski, P. Gerard...... 716-423-1860. .716-423-5966 ...... 25 Solakian, Michael...... 203-483-8115. .203-483-0367 ...... 62 Solomon, Jerome P...... 617-261-1515. .617-261-1520 ...... 58 Solomon, Norman S...... 619-459-1040. .619-459-7079 ...... 73 Somerville, Scott R...... 410-377-9276. .410-234-3855 ...... 24 Sonnenberg, Harvey L...... 212-641-6700. .212-641-6888 ...... 24 Sorelie, Nina S...... 609-853-0440. .609-845-4128 ...... 62 Sotomayor, Ivan J...... 818-637-7686. .818-637-7687 ...... 57, 86 Southworth III, Press C...... 614-225-8745. .614-224-1044 ...... 22 Stahlin, Paul V...... 609-987-3200. .609-987-3481 ...... 23

Page 110 Stanley, Virginia M...... 505-998-3499....505-998-3333 18, 19, 60 Starr, J W Mike...... •. 312-602-8705. . . .312-565-4719 ...... 46, 81 Starr, Samuel P...... 202- 822-4279....202-822-5830 ...... 74 Steiger, Alan L...... 503- 537-2712....503-537-2760 ...... 53 Stein, Ronald A...... 312-931-3488....312-462-3643 ...... 70 Steinhart, Paul John...... 602-965-8991....480-965-8392 ...... 56 Steiner, David J...... 303-740-9400....303-740-9009 ...... 80 Steiner, R C...... 203- 761-3438....203-761-3500 ...... 47 Stemlar, Thomas M...... 847-295-9791.,. . .847-615-1869 ...... 80 Stene, David A...... 612-944-6166....612-944-8496 ...... 66 Stern, Adrian Bradley...... 818-906-2230....818-789-8856 ...... 79 Stinson, Max L...... 317-248-6470....317-248-6486 ...... 25 Stives, Douglas P...... 732-747-0500....732-747-7700 ...... 69 Stockwell III, Leon L...... 504- 922-4600....504-922-4600 ...... 28 Stone, Howard L...... 312-207-2837....312-207-6172 ...... 90 Stone, Marvin L...... 303-573-2929....303-573-2901 ...... 27 Strain, William V...... 402-420-7300....402-420-7302 ...... 18,. 19, 20 Strait, A. Marvin...... 719-448-5939....719-448-5922 ...... 27,. 68 Strange Jr., Aubrey Edwin...... 919-7 82-344 4 .... 919-782-2552 ...... 28 Streuling, G F...... 801-378-3100....801-378-5933 ...... 71 Stricof, Robert I...... 212-708-4000....212-708-6266 ...... 73 Stringfellow, Tom L...... 210-220-4906....210-220-4152 ...... 61 Stringham, Robert B...... 408-377-8700....408-377-0821 ...... 24 Strobel, II George L...... 901-525-4451....901-526-5414 ...... 75 Stump, Mitchell L...... 561-776-0452....561-776-0454 ...... 72 Sullivan, Kevin M...... 317-231-1721....317-638-5028 ...... 51 Sullivan, Neil A.J...... 914-723-3078....914-723-3805 ...... 73 Sullivan, Richard T...... 618-223-0186....618-234-5804 ...... 23 Summers, Edward L...... 512-471-5330....512-471-2153 ...... 25 Suran, Sandra A...... 503-274-9381....503-274-9804 ...... 46 Suttle, Wallace F...... 304- 343-4126....304-343-8008 ...... 28 Sutton, Marian Mancuso...... 412-553-3915....412-553-4916 ...... 53 Svihla, Terri Joann...... 812-234-2777....812-232-1209 ...... 28 Swails, John Edward...... 202- 327-8721....202-327-6725 ...... 70 Sweeney, Michael D...... 425-451-1990....425-451-8324 ...... 60,. 79 Swick, Myra. A...... 312-663-4120....000-000-0000 ...... 24 Swingen, Judyth A...... 941-590-7340....941-590-7330 ...... 71 Tabor, Elizabeth A...... 404-762-7758....404-767-3217 ...... 66 Tabor, Richard H...... 334-844-6214....334-844-5875 ...... 63,. 64 Taitano, Taling M...... 671-472-3910....671-472-7565 ...... 25 Takala, Ralph J...... 203- 247-3100....860-668-9739 ...... 25 Tapajna, Joseph J...... 312-507-7198....312-507-3360 ...... 67 Tarantino, D. A...... 203-622-9141....203-861-2575 ...... 27,. 60 Tatum, Kay Ward...... 305- 284-6903....305-284-5737 ...... 48,. 51 Taylor, Marcia Lynne...... 412-343-3625....412-343-3753 ...... 59 Thomas, Paula Bevels...... 615-898-5655....615-898-5839 ...... 64,. 76 Thomas, Ralph Albert...... 212-559-4375....212-793-1986 ...... 26,. 53, 95 Thompkins, Ronald...... 305-947-1638....305-944-6225 ...... 23 Thompson, Melanie Griffin...... 210-979-3788....210-979-3799 ...... 24 Thompson, Patricia A...... 401-831-0200....401-331-8562 ...... 73 Thorne, Joe A...... 615-528-7433....000-000-0000 ...... 25 Thorp, Judith A...... 312-665-5632. . . .312-665-6036 ...... 72 Tierney, Thomas G...... 608-831-5831....608-831-7067 ...... 70 Tilton, Gwen Eileen...... 502-589-6050....502-581-9016 ...... 28 Tomlin, Curtis L...... 908-306-8783....908-306-8600 ...... 53 Totten, Jeffrey C...... 630-444-5184....630-584-7212 ...... 63 Tovig, Barry Alan...... 202-327-8821....202-327-6724 ...... 75 Towle, Peter Jeffrey...... 423-690-4636....423-690-4824 ...... 51 Tracy, Kenneth Larry...... 925-977-2902....925-977-2996 ...... 72 Travis, William D...... 612-921-7780....612-921-7702 ...... 81 Tredinnick, Kim L...... 608-249-6622....608-249-8532 ...... 80 Trepeck, Judith R...... 248-351-6270....248-351-6269 ...... 54 Trexler, Albert E...... 215-790-5101....215-735-3694 ...... 96 Trueheart, William E...... 202-287-7283 .... 202-287-3196 ...... 18,. 19 Truesdell, David W...... 617-471-0700 .... 617-472-9406 ...... 80 Trugman, Gary R...... 973-644-9499....973-644-5070 ...... 67 Tucker III, George H...... 216-861-8271....216-861-2034 ...... 47 Turman, Lloyd ...... 93 Turnbull, Carolyn B...... 225-922-4600....225-922-4611 ...... 71 Turner, Allyson...... 817-737-4077....817-737-4309 ...... 79 Turria, Linda...... 775-782-7874....775-782-8374 ...... 62

Page 111 Tzinberg, Neil Elliot...... 314-241-8881.. . .314-241-8842 ...... 74 Ueltzen, Michael G...... 916-563-7790.. . .916-563-7799 ...... 60 Ullmann, Peggy Hunter...... 602-224-0166.. . . 602-224-6062 ...... 23 Underwood, James L...... 770-447-2700.. . .770-447-2719 ...... 28 Uttenweiler, Robert F...... 202-789-1844 .. . .202-789-1847 ...... 93 Van Brunt Jr., Roy T...... 202-331-1853.. . .202-331-0838 ...... 81 Van Deveer, Mark A...... 757-422-4470.. . .757-422-0459 ...... 70 Vetter, Galen G...... 612-376-9249.. . .612-376-9513 ...... 56 Vice, Glenn J...... 504-876-6143.. ..504-851-3521 ...... 82 Viere, Gordon A...... 612-376-4800.. ..612-376-4850 ...... 26, 89 Visconty, Wendy Elizabeth...... 206-281-4444.. ..206-285-8677 ...... 46 Visotsky, Thomas Lawrence...... 804-282-6300.. ..804-282-6792 ...... 23 Vodvarka, Dan...... 402-476-8482.. ..402-476-8731 ...... 95 Voltin, Darwin M...... 612-376-9576.. ..612-376-9876 ...... 46 Volz, Steven R...... 414-271-7800.. ..414-271-6005 ...... 66 Voorhees III, William V...... 202-331-9880.. ..202-331-9890 ...... 90 Wachi, Stanley Shigeru...... 808-536-4444.. ..808-524-2632 ...... 29 Waitzer, Edward J...... 416-869-5587.. ..416-946-0866 ...... 18, 19 Walker, John B...... 605-342-5630.. . .605-342-2172 ...... 58 Walker, Norman R...... 203-316-5749.. . .203-351-5588 ...... 65 Walker, Sandra Terry...... 910-724-1000.. . . 910-724-9955 ...... 23, 76 Walker, Vernon...... 972-431-1513.. . .972-431-1875 ...... 25 Walsh, Scott J...... 212-773-5525.. . .212-773-6210 ...... 76 Walton, W. Ronald...... 973-236-7284.. . .973-236-7777 ...... 79 Ward, Robert R...... 601-948-0940.. . .601-973-2043 ...... 29, 90 Warren Jr, J Donald...... 713-356-6297.. . .713-356-4769 ...... 56 Warren, James A...... 205-979-4100.. . .205-979-9015 ...... 90 Warren, Robert Taylor...... 972-422-1040.. . .972-881-5504 ...... 79 Washington, Lydia M...... 212-719-8557.. . .212-719-6005 ...... 60 Watson, Randy S...... 303-792-3020.. . .303-792-5153 ...... 78 Weatherford, Kerry L...... 334-343-1200.. . .334-344-0966 ...... 62 Weatherman, Mark S...... 937-399-2000.. . .937-399-5528 ...... 66 Webb, Bruce P...... 515-284-8660.. . .515-284-1545 ...... 64 Webb, Walter H...... 918-225-4216.. . .918-225-4315 ...... 61 Weber, Vin...... 202-261-4000.. . .202-261-4010 ...... 18, 19 Webster, Victor Carroll...... 803-665-5900.. . .803-678-9523 ...... 29 Weiner, Alan E...... 516-752-7400.. . .516-752-1742 ...... 26 Weinshel, Micheal...... 203-377-2022.. . .203-377-0680 ...... 57 Weinstein, Charles...... 212-891-4030. . . .212-355-2414 ...... 90 Weirich, Thomas R...... 517-774-3314 .. . .517-774-3999 ...... 66 Weldon, Don...... 972-687-8500.. ..972-687-8618 ...... 96 Welling III, Irvine T...... 864-242-3370.. . .864-232-7161 ...... 90 Wentrack, Joseph W...... 248-233-3214.. . .248-352-0018 ...... 90 Wentzell, Charles John...... 803-765-2849.. . .803-929-3306 ...... 46, 48 Wenzinger, Cheryl A...... 303-312-4098.. ..303-312-4000 ...... 23 Wesling, Donna H...... 512-261-0816.. . .512-261-0868 ...... 55 Westgate, Thomas...... 401-274-1200.. . .401-274-1760 ...... 29 Wheeler, Carl W...... 307-587-4224 .. . .307-527-4224 ...... 29 White, Jaleigh Jeffers...... 812-456-3882 .. . .812-456-3551 ...... 58 White, Larry R...... 757-898-2225.. . .757-898-2126 ...... 59 Whiting, Wendy A...... 207-883-6090.. . .207-883-6211 ...... 60, 94 Whittington, Oliver R...... 312-362-6625.. . .312-362-6208 ...... 47 Wiesner, Philip J...... 202-467-3892 .. . .202-822-8887 ...... 69 Wilkinson Jr, James D...... 401-421-2710.. . .401-274-5230 ...... 66 Williams III, Carl L...... 770-396-2200.. . .770-390-0394 ...... 82 Williams, Albert S...... 303-985-1174.. . .303-716-0474 ...... 58 Williams, Doyle Z...... 501-575-5949.. . .501-575-4435 ...... 65 Williams, James L...... 205-930-9111.. . .205-930-9177 ...... 54 Williamson, A Louise...... 201-307-7234.. . .201-505-6211 ...... 48 Willie, George S...... 202-393-5600.. ..202-393-5608 ...... 26, 84 Wilner, Paul H...... 301-571-1900.. . .301-571-1932 ...... 73 Wilson Jr, Claude R...... 214-712-4318.. . .214-712-4402 ...... 69 Wilson, Cheryl Sue...... 312-930-1796.. . .312-930-8542 ...... 23 Wilson, David A...... 703-749-0131.. . .703-749-0169 ...... 68 Wilson, John I...... 410-727-5341.. . .410-727-1936 ...... 29 Wilson, Pat Leighton...... 210-691-3009.. . .210-691-5099 ...... 24 Wolpert, Robert E...... 301-929-2387.. . .301-929-4331 ...... 29 Womack, Steven D...... 804-282-7636.. . .804-282-1461 ...... 90 Wood, Stanley C...... 208-765-9500.. . .208-667-9174 ...... 62, 76 Wooten, Lynn P...... 734-763-0486.. . .734-936-0279 ...... 76 Wozniak, Marion R...... 608-833-2612 .. . .000-000-0000 ...... 26

Page 112 Wright, Candace E...... 225-922-4600....225-922-4611 ...... 81 Wright, James C...... 405-348 5200....405-348-5295 ...... 58 Wright, John Laurence...... 812-428-2600.. . .812-422-2019 ...... 66 Wright, Willoughby C...... 601-268-3135....601-261-3922 ...... 50 Wunschel, Lee D...... 419-841-2848....419-841-8178 ...... 24, 93 Yeanoplos, Kevin R...... 520-321-4600... .520-321-4040 ...... 55 Yellen, Sam...... 818-883-2333....818-883-2333 ...... 58 Young, Mary J...... 972-443-6553....972-443-6801 ...... 81 Zack, Jay A...... 612-376-9379....612-376-9876 ...... 76 Zambell, Patricia E...... 626-963-2098... .626-963-3329 ...... 24 Zarzar, Robert A...... 202-414-1705....202-312-7537 ...... 69 Zell, Gary A...... 212-773-3840....212-773-3986 ...... 67 Ziessman, Mark E...... 612-377-4404....612-377-1325 ...... 82 Zike, Harry W...... 407-281-2120... .407-281-5838 ...... 53 Zurcher, Carol E...... 407-599-5900....407-599-5901 ...... 72 Zwerling, Stuart Hugh...... 212-436-4348....212-436-5977 ...... 48

Page 113 Alphabetical Index of AICPA Committee Staff Liaisons

Page 114 Anderson, Alan W...... 212-596-6144 ....212-596-6104 ...... 140 Atherton, Dale R...... 201-938-3253 .... 201-938-3466 ...... 67, 72

Baum, Hadassah...... 212-5 96-6 901....212-5 96-6104 ...... 80 Bernstein, Phyllis...... 201-938-3663 . . . .201-521-5429 ...... 96 Biskin, Bruce H...... 201-938-3421 .... 201-938-3329 ...... 79 Borowicz, Donna...... 201-938-3210. . . .201-938-3329 ...... 25, 26 Brumbeloe, David...... 201-938-3638. . . .201-938-3210 ...... 127

Cabrera, Luis...... 212-596-6045. . . .212-596-6091 ...... 129 Ceynowa, Lillian...... 201-938-3759. . . .201-938-3210 ...... 103 Chapman, David...... 201-938-3178. . . .201-938-3210 ...... 100 Clark, James S...... 202-434-9229....202-638-4512 ...... 109, 118 Coffey, Susan...... 201-938-3177 . . . .2 01-521-5423 ...... 95 Cohen, Nancy...... 000-000-0000 . . . .212-596-6104 ...... 85

DelVecchia, Peter...... 201-938-3175 201-938-3210 ...... 103 Devonish, Linda...... 201-938-3196 201-938-3443 ...... 75 Donenfeld, Melanie...... 201-938-3181 201-938-3210 ...... 100 Drussel, Kirk...... 212-596-6059 212-596-6283 ...... 83 Durk, George...... 201-938-3174 201-521-5405 ...... 27

Fabian, Sheri...... 201- 938-3455....201-938-3210 ...... 125 Fender, Elizabeth A...... 212-596-6159....212-596-6104 ...... 66 134 Ferguson, Carol...... 202- 434-9243....202-638-4512 ...... 112, 117 Finkston, Herbert.A...... 212-596-6250....212-596-6104 ...... 77, 86, 134 Fischbach, Gretchen...... 212-596-6200....212-596-6104 ...... 69 Freundlich, Gary...... 201-938-3021....201-938-3056 ...... 95

Gehl, Edward...... 201-938-3423....201-938-3443 ...... 76, 78 Geoghan, Paul V...... 212-596-6099....212-596-6104 ...... 88, 105 Gibson, Kim...... 212-596-6026....212-596-6104 ...... 65 Gitstein, Jason...... 201-938-3186....201-938-3210 ...... 101 Glynn, Michael...... 201-938-3176....201-938-3210 ...... 103 Goria, Ellen...... 201-938-3179....201-938-3210 ...... 101 Green, Leonard I...... 201-938-3705....800-362-5066 ...... 88, 89, 105 Green, Pamela...... 212-596-6034....212-596-6025 ...... 90

Handrich, David...... 201-938-3034....201-938-3329 ...... 122, 124 Hecht, Leonard...... 201-938-3184....201-938-3210 ...... 103 Herskowitz, Israel.... 201- 938-3185. ...201-938-3367 ...... 103 Higginbotham, J. Thomas 202- 434-9205....202-638-4512 ...... 26, 132 Hunnicutt, John E..... 202-434-9203 . ...202-638-4512 ...... 26 Hyman, Marc A...... 202434-9231 ....202-638-4512 ...... 116, 117

Johnson, Gregory...... 212-596-6200 ... .212-596-6104 ...... 91 Jones, Susan S...... 212-596-6197 ... .212-596-6091 ...... 71

Kane, Cynthia R...... 212-596-6101....212-595-6104 ...... 88 Karl, Edward...... 202-434-9228....202-638-4512 ...... 108 Katusak, Frank J...... 212-596-6130....212-596-6104 ...... 71, 93 Keenan, William...... 201-938-3079....201-938-3210 ...... 101 Kendal, Anat...... 201-938-3555....201-938-3443 ...... 75 Knopf, Leigh W...... 212-596-6132....212-596-6104 ...... 107 Kobrin, Jennifer...... 201-938-3420....201-938-3443 ...... 79 Koppelman, Joel...... 201 938-3426....201-938-3329 ...... 76, 78

Lindstrom, Joanne...... 201-938-3806. . . .201-938-3210 92

Maher, Mary Beth...... 212-596-6261... .212-596-6104 ...... 84 Matherne, J. Louis...... 212-596-6027 ... .212-596-6104 ...... 85 Miele, Eileen C. 201-938-3221 201-938-3466 20 Miller, Richard I...... 212 596-6245 ... .212 596-6104 ...... 88 Mills, Craig N...... 201-938-3431 ....201-938-3210 ...... 73 Morrow, John...... 212-596-6200. . . .212-596-6104 ...... 80

Page 115 Nelson, Dowlan...... 201-938-3560. . . .201-938-3210 ...... 103

Padwe, Gerald...... 202-434-9226.... 202-638-4512 ...... 104, 108 Perry-Jones, Ramona...... 212-596-6226 .... 212-596-6292 ...... 120 Pugliese, Anthony...... 212-596-6200 ... .212-596-6104 ...... 68

Roddy, Jennifer R...... 201-938-3020 .... 201-521-5436 ...... 126 Romeo, Leticia...... 212-596-6221. . . .212-596-6104 ...... 98 Rothberg, Jay L...... 201-938-3980 .... 800-362-5066 ...... 88, 89, 105

Sacks, Steve...... 212-596-6069....212-596-6104 ...... 73 Sacks, Steven E...... 212-596-6069....212-596-6104 ...... 81, 82 Sanders, Beatrice C...... 212-596-6218....212-596-6104 ...... 67, 97, 98 120 Schumacher-Barr, Annette...... 202-434-9212....202-638-4512 ...... 128 Sharbaugh, John M...... 202-434-9257....202-434-9201 ...... 92 Sherr, Eileen...... 202-434-9256....202-638-4512 ...... 114 Snyder, Lisa...... 201- 938-3779....201-938-3367 ...... 100, 101 Stromsem, William...... 202- 434-9227....202-638-4512 ...... 108

Thomas, Arleen. 212-596-6115 212-596-6104 ...... 73 Tien, Tammy.... 201- 938-3189 201- 938-3210 ...... 103 Trompeter, Jean 202- 434-9279 202- 638-4512 ...... 1ll

Vigilante, Barbara...... 201-938-3457. . . .201-938-3329 122, 140

Weber, John...... 201-938-3180. . . .201-938-3056 ...... 103 White, George L...... 202-434-9268 .... 202-638-4512 ...... 112, 115 Winton, Lisa A...... 202-434-9234 .... 202-638-4512 ...... 113, 114

Page 116 Page 117

APPENDIX J Committee, Technical Resource Panel, Task Force Member Lists and Completed Task Force Projects

Document ID: 4.9.P06.101 117 Tax Executive Committee

Purpose

The Tax Executive Committee’s purpose is to speak for the AICPA on tax matters to policy makers and the public. The Committee is guided by the Tax Section’s mission which is defined in the February 1997 Report of the Strategic Planning Task Force. The mission does not change under the CPA Vision since it is aligned with that Vision and was adopted at a time when a Vision focus was already important.

The Tax Section is comprised of AICPA members who have a significant interest in taxation in their professional careers. These members, who have joined the Tax Section, receive educational and informational materials and have the opportunity to participate in Section activities.

The Tax Section:

• supports and represents the interests of all AICPA members in tax matters; • provides resources, information and communication opportunities to enable members to quickly and efficiently adapt to a changing tax practice environment; • operates in the public interest; and • promotes sound tax policy and administration.

The mission is carried out through committees, technical resource panels (TRPs), and task forces of appointed members and professional staff (referred to collectively as the Tax Division). The Tax Division deals with a wide variety of current and long-term tax matters by, among other things, developing practice guides and policy statements and by influencing the development and administration of laws and regulations.

Role and Objectives

The Tax Executive Committee has general authority to act in the area of taxes on behalf of the AICPA. It plans, initiates, supervises and coordinates all projects, programs and activities of the Division. The Tax Executive Committee approves or disapproves all policy recommendations of the committees, technical resource panels and task forces and authorizes all statements made by the AICPA in the area of taxes. It directs the work of all Tax Division committees, technical resource panels and task forces, maintains liaison with other national tax professional organizations and ensures that the Tax Division maintains an appropriate level of governmental liaison, either directly (particularly where no other Division body has jurisdiction, e.g., the small business area) or through other Tax Division committees, TRPs or task forces. It has overall responsibility for programs of the voluntary membership of the AICPA Tax Division.

Appointed Committee Members

Pecarich, Pamela J., Chair P.O. Box 25130, Ventura CA 93002 (805) 653-6300 (805) 000-0000/Fax E-mail: [email protected] Corrick, Stephen R., Vice Chair Andersen LLP, 1666 K Street, NW, 9th Fl., Washington, DC 20006-2873 (202) 481-7806 (202) 481-7794/Fax E-mail: [email protected]

118 Document ID: 4.9.P06.101 Bukofsky, Ward M. Moss Adams LLP, 11766 Wilshire Blvd., 9th Fl., Los Angeles, CA 90025 (310) 477-0450 (310) 477-0590/Fax E-mail: [email protected]

Ely, Mark H. KPMG LLP, 2001 M Street, NW, 4th Floor, Washington, DC 20036-3310 (202) 533-3042 (202) 533-8546/Fax E-mail: [email protected]

Gansler, Jill Regional Management, Inc., 11 East Fayette Street, Baltimore, MD 21202-1679 (410) 539-2370 (410) 539-1419/Fax E-mail: jgansler@regionalmgmt. com

Goldfarb, Robert L. Schoenfeld Mendelsohn & Goldfarb, 100 Crossways Park West, Woodbury, NY 11797-2012 (516) 364-0100 (516) 364-0364/Fax E-mail: [email protected]

Heller, Kenneth H. George Mason University, Mail Stop 5F4, Enterprise Hall, Room 116, 4400 University Drive, Fairfax, VA 22030-4444 (703) 993-1765 (703) 993-1809/Fax E-mail: [email protected]

Herndon, Diane P. Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor, Washington, DC 20036-6218 (202) 327-8819 (202) 32 7-6724/Fax E-mail: [email protected]

Hyde, Nancy K. Onstott, Craddick & Hyde CPAs, Inc., 16 NW 63rd Street, Suite 202, Oklahoma City, OK 73116 (405) 848-1099 (405) 848-1163/Fax E-mail: [email protected]

Lubozynski, Dennis J. PricewaterhouseCoopers LLP, 100 Pearl Street, Hartford, CT 06103 (860) 240-2020 (860) 240-2391/Fax E-mail: [email protected]

Nellen, Annette San Jose State University, Department of Accounting and Finance, One Washington Square, San Jose, CA 95192-0066 (408) 924-3508 (408) 924-3463/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 119 Ochsenschlager, Thomas P. Grant Thornton LLP, 1900 M Street, NW, Suite 300, Washington, DC 20036 (202) 521-1503 (202) 296-4745/Fax E-mail: [email protected]

Petersen, Robert A. Petrinovich Pugh & Company, LLP, 333 West Santa Clara Street, Suite 830, San Jose, CA 95113 (408) 287-7911 (408) 297-7836/Fax E-mail: [email protected]

Purcell, III Thomas J. Creighton University, College of Business Administration, 2500 California Street, Omaha, NE 68178 (402) 280-2062 (402) 280-2172/Fpx E-mail: [email protected]

Raymon, Jeffrey L. Rosenfield, Holland, Raymon & Pielech, P.C., 700 Pleasant Street, 3rd Floor, New Bedford, MA 02740 (508) 999-4548 (508) 990-0620/Fax E-mail: [email protected] andjray [email protected]

Rubin, Jane T. AACSB International, 600 Emerson Rd., Suite 300, St. Louis, MO 63141 (314) 872-8481 (314) 872-8495/Fax E-mail: [email protected]

Sansone, James W. McGladrey & Pullen LLP, 630 Dundee Road, Suite 425, Northbrook, IL 60062 (847) 291-9600 (847) 291-9693/Fax E-mail: [email protected]

Stretch, C. Clinton Deloitte & Touche, 555 12th Street, NW, Suite 500, Washington, DC 20004 (202) 879-4941 (202) 638-7318/Fax E-mail: [email protected]

Tate, William A. DeWitt & Dyer, 521 Energy Center Boulevard, Suite 1501, Northport, AL 35473 (205) 345-9898 (205) 345-0288/Fax E-mail: [email protected]

Whitson, James P. Delphi Automotive Systems Corp., M/C 483400626, 5725 Delphi Drive, Troy, MI 48098 (248) 813-2594 (248) 813-2648/Fax E-m ail: james.p. whitson@delphiauto. com

120 Document ID: 4.9.P06.101 Staff Liaisons

Gerald W. Padwe - Vice President - Taxation (202) 434-9226 (202) 638-4512/Fax E-mail: [email protected]

Edward S. Karl - Director (202) 434-9228 (202) 638-4512/Fax E-mail: [email protected]

William R. Stromsem - Director (202) 434-9227 (202) 638-4512/Fax E-mail: wstromsem @aicpa.org

Tax Executive Committee Active Task Forces Corporate Tax Shelter Task Force

OBJECTIVE/PROJECT DESCRIPTION: To analyze Congressional and Administration legislative proposals regarding corporate tax shelters and to develop appropriate AICPA positions on such proposals. To advocate reasonable approaches to perceived abuses and to promote adoption of solutions.

Appointed Task Force Members Pecarich, Pamela J., Chair P.O. Box 25130, Ventura CA 93002 (805) 653-6300 (805) 000-0000/Fax E-mail: [email protected] Blaylock, William B. Texas Instruments, Inc., 7839 Church Hill Way, MS 3998, Dallas, TX 75251 (972) 917-1277 (972) 917-6006/Fax E-mail: [email protected] Ely, Mark H. KPMG LLP, 2001 M Street, NW, 4th Floor, Washington, DC 20036-3310 (202) 533-3042 (202) 533-8546 /Fax E-mail: [email protected] Friedman, Ronald E. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8388 (202) 327-6717/Fax E-mail: [email protected] Marchbein, Joe B. Huber, Ring, Helm & Co., PC., 1600 S. Brentwood, Suite 600, St. Louis, MO 63144 (314) 962-0300 x277 (314) 963-1466/Fax E-mail: [email protected] Ochsenschlager, Thomas P. Grant Thornton LLP, 1900 M Street, NW, Suite 300, Washington, DC 20036 (202) 521-1503 (202) 296-4745/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 121 Starkman, Jay Jay Starkman, P.C., 2531 Briarcliff Road, NE, Suite 116, Atlanta, GA 30329 (404) 636-1400 (404) 636-1130/Fax E-mail: [email protected] Wilson, Jr. Claude R. Vial Hamilton Koch & Knox LLP, 1717 Main Street, Suite 4400, Dallas, TX 75201-7388 (214) 712-4318 (214) 712-4402/Fax E-mail: [email protected]

Staff Liaison Edward S. Karl - Director (202) 434-9228 (202) 638-4512/Fax E-mail: [email protected]

Tax Division Communications Task Force

Objective/Project DESCRIPTION: Review for effectiveness the media through which the AICPA Tax Division communicates, both internally (to AICPA members, especially those of its Tax Section) and externally (to government, other organizations and the press). Prepare recommendations for the Tax Executive Committee as to how communications can be improved and made more informative, effective and timely.

Appointed Task Force Members Corrick, Stephen R., Chair Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7806 (202) 481-7794/Fax E-mail: [email protected] Bentley, Steven K. Better Business Systems, P. O. Box 1029, Gillette, WY 82717-1029 (307) 686-6677 (307) 682-2604/Fax E-mail: [email protected] Funk, Bryan B. Weaver and Tidwell L.L.P., Three Forest Plaza, 12221 Merit Dr., #1400, Dallas, TX 75251-2216 (972) 448-6923 (972) 702-8321/Fax E-mail: bbfunk@weaverandtidwell. com Rosenberg, Jack N. Koch Reiss & Company, P. A., 4700 Sheridan St., Bldg. N, Hollywood, Fl 33021-3416 (305) 652-4255 (305) 962-1021/Fax E-mail: [email protected] Rubin, Jane T. AACSB International, 600 Emerson Road, Suite 300, St. Louis, MO 63141 (314) 872-8481 (314) 872-8495/Fax E-mail: [email protected]

122 Document ID: 4.9.P06.101 Stives, Douglas P. Wiss & Co., 125 Half Mile Road, Red Bank, NJ 07701 (732) 747-0500 (732) 74 7- 7700/Fax E-mail: [email protected] Tate, William A. DeWitt & Dyer, 521 Energy Center Boulevard, Suite 1501, Northport, AL 35473 (205) 345-9898 (205) 345-0288/Fax E-mail: [email protected]

Staff Liaisons Gerald W. Padwe - VP - Taxation Bonner Menking - Technical Manager (202) 434-9226 (202) 638-4512/Fax (202) 434-9277 (202) 638-4512/Fax E-mail: [email protected] E-mail: [email protected]

Tax Division Meetings Task Force Objective/Project Description; To review and make recommendations as to how to design and plan Tax Division meetings to effect better long term planning and scheduling, encourage attendance, resolve conflicts, regain a sense of community, and enhance Tax Division membership.

Appointed Task Force Members Porter, Jeffrey A., Chair Porter & Associates, CPA, P.O. 8129, 3327B, US Route 60 East, Huntington, WV 25705 (304) 522-2553 (304) 522-6265/Fax E-mail: [email protected] Fowler, Anna C. University of Texas at Austin, Accounting Department, CBA 4M 202, Austin, TX 78712 (512) 471-9473 (512) 471-3904/Fax E-mail: [email protected]. edu Galdieri, Anna Maria 6517 Dana Street, Oakland, CA 94609-1107 (510) 601-6691 (510) 652-0454/Fax E-mail: [email protected] Hyde, Nancy K. Onstott, Craddick & Hyde CPAs, Inc., 16 NW 63rd Street, Suite 202, Oklahoma City, OK 73116 (405) 848-1099 (405) 848-1163/Fax E-mail: [email protected] Kautter, David J. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8878 (202) 327-6714/Fax E-mail: [email protected] Luchs, Lorin D. BDO Seidman, LLP, 1129 20th Street, NW, Suite 500, Washington, DC 20036 (202) 496-1700 (202) 496-1717/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 123 Sinkewicz, Jr. Robert W. Goodrich Corporation, Fuel & Utility Systems, 100 Panton Road, Vergennes, VT 05491 (802) 877-4781 (802) 877-4996/Fax E-mail: [email protected]

Staff Liaison Edward S. Karl - Director (202) 434-9228 (202) 638-4512/Fax E-mail: [email protected]

Tax Executive Committee Operations Task Force

OBJECTIVE/PROJECT DESCRIPTION: To access the impact of the reorganization on the operational efficiency of the division. Develop a proposal to efficiently provide chairs, tax executive committee liaisons, and staff liaison with training sufficient to enable them to be successful in their tax division responsibilities; and develop a proposal for a mechanism to provide regular assessment of the operational efficiency of the division and its organizational structure.

Appointed Task Force Members Purcell, III Thomas J., Chair Creighton University, College of Business Administration, 2500 California St., Omaha, NE 68178 (402) 280-2062 (402) 280-2172/Fax E-mail: [email protected]

Capassakis, Evelyn M. PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, New York, NY 10019 (646) 394-2363 (646) 394-1334/Fax E-mail: evelyn. [email protected]. com

Holman, Robert Donaldson, Holman & West, P.C., 3595 Grandview Parkway, Suite 100, Birmingham, AL 35243 (205) 278-0211 (205) 278-0003/Fax E-mail: [email protected]

MacNeil, C. Ellen Andersen, 1666 K Street, Washington, DC 20006 (202) 481-7748 (202) 481-7794/Fax Email: ellenmacneil@us. andersen. com

Mares, Michael E. Witt, Mares & Company, PLC, 11742 Jefferson Avenue, Suite 300, Newport News, VA 23606 (757) 873-1587 (757) 873-2324 /Fax E-mail: m ichael@wittm ares, com

124 Document ID: 4.9.P06.101 Raymon, Jeffrey L. Rosenfield, Holland, Raymon & Pielech, P.C., 700 Pleasant St., 3rd Fl, New Bedford, MA 02740 (508) 999-4548 (508) 990-0620/Fax E-mail: [email protected] and [email protected]

Staff Liaison William R. Stromsem - Director (202) 434-9227 (202) 638-4512/Fax E-mail: [email protected]

Workload Compression Task Force Objective/Project Description: The Task Force is assigned the duty of formulated workable legislative, regulatory or administrative solutions to ease the workload compression of members brought about by the 1986 tax act that eliminated the option of fiscal years for passthrough entities.

Appointed Task Force Members Lifson, David A., Chair Hays & Company, 477 Madison Ave, 10th Floor, New York, NY 10022-5892 (212) 572-5555 (212) 572-5557/Fax E-mail [email protected] Heller, Kenneth H. George Mason University, Mail Stop 5F4, 4400 University Dr, Fairfax, VA 22030-4443 (703) 993-1765 (703) 993-1809/Fax E-mail: [email protected] Israeloff, Robert L. Israeloff, Trattner & Co., CPA’s, P.C., 11 Sunrise Plaza, Valley Stream, NY 11580-6169 (516) 872-3300 (516) 872-3128/Fax E-mail: [email protected] Kilinskis, Robert Andersen LLP, 33 W Monroe St, Chicago, IL 60603-5385 (202) 481-7760(DC) (312) 507-5436 (Chicago) (312) 462-3981/Fax E-mail: robert. a. kilinskis@us. andersen. com Koppel, Michael D. Gray, Gray & Gray, LLP, 34 Southwest Park, Westwood, MA 02090 (781) 407-0300 (781) 407-0303/Fax E-mail: mkoppel@graygraygray. com Longano, Donald R. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800 West, Washington, DC 20005 (202) 414-1647 (202) 414-1336/Fax E-mail: don. [email protected]. com Stone, Theodore Emst & Young, LLP, 8484 Westpark Dr., McLean, VA 22102-3502 (703) 747-1605 (703) 747-0127/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 125 Thorsen, Richard S. Richard D. Thorsen, CPA/ABV, CVA, 5429 Rowland Park Rd., Minnetonka, MN 55343-4358 (952) 930-9376 (952) 930-9385/Fax E-mail: [email protected] Wagner, C. Elizabeth KPMG LLP, 2001 M Street, NW, 5th Floor, Washington, DC 20036 (202) 533-5696 (202) 533-8570 /Fax E-mail: [email protected] Walker, S. Michael REDW, LLC, 6401 Jefferson St, NE, Albuquerque, NM 87199-3656 (505) 998-3200 (505) 998-3333/Fax E-mail: [email protected]

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

126 Document ID: 4.9.P06.101 Member Tax Practice Improvement Committee

Purpose

The purpose of the Member Tax Practice Improvement Committee is to develop and deliver products and services to AICPA members to improve the quality, efficiency and profitability of the member’s tax practice and to help members maintain high practice standards.

Objectives 1. Prepare, review and deliver practical, annual tax checklists that alert members to tax planning for future years and new tax saving ideas for the current year.

2. Prepare and review tax practice guides, tips and aids as deemed appropriate by the Committee or the Tax Executive Committee with particular emphasis on new, emerging or changing areas of tax practice to assist members in improving the scope and quality of their practices. Update and reissue, as appropriate, prior tax practice guides that have high continuing value or relevance to members.

3. Provide liaison with the IRS Director of Practice on application of Circular 230 to AICPA members and identify emerging issues or problem areas that need to be addressed with the Director.

4. Assist AICPA members with the application of the Responsibilities in Tax Practice, provide guidance on maintaining an ethical tax practice in the increasingly competitive environment, and identify and communicate with members on the issues that emerge as a result of the changes in tax practice.

5. Prepare, recommend, communicate and demonstrate technology applications for tax practices.

6. Conduct continuing education programs at Tax Division meetings on tax practice management, including technology applications, ethical behavior, and new aspects of the tax practice marketplace, such as emerging areas for consulting with clients.

7. Monitor the need for tax specialization accreditation and make appropriate recommendations to the Tax Executive Committee.

8. Communicate on areas of practice interest through regular Tax Adviser articles, email lists, KnowledgeNET postings, and other means as appropriate.

Appointed Committee Members

Starkman, Jay, Chair Jay Starkman, PC, 2531 Briarcliff Road, NE, Suite 116, Atlanta, GA 30329-3017 (404) 636-1400 (404) 636-1130/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 127 Adams, Richard D. Accounting Department, University of Baltimore, Baltimore, MD 21201 (410) 465-6362 (410) 837-5722/Fax E-mail: [email protected]

Bentley, Steven K. Better Business Systems, P.O. Box 1029, Gillette, WY 82717-1029 Federal Express 2201 S Douglas Highway, Suite 120 (82718) (307) 682-1500 (307) 682-2604/Fax E-mail: [email protected]

Betts, Rick Moss Adams LLP, 601 W Riverside, Suite 1800, Spokane, WA 99201 (509) 747-2600 (509) 624-5129/Fax E-mail: [email protected]

DiGiantommaso, Robert M. 152 Orne Street, North Attleboro, MA 02760, (P.O. Box 117, Attleboro, MA 02703) (508) 699-9568 (508) 699-8117/Fax E-mail: [email protected]

Grooms, William P.O. Box 23607, Columbia, SC 29224-3607 Federal Express Suite 203, 6 Calendar Court, Columbia, SC 29206 (803) 790-4400 (803) 760-4400/Fax E-mail: [email protected]

Igdalsky, Hope Igdalsky & Company, 945 Main Street, Suite 301, Manchester, CT 06040 (860) 643-8613 (860) 649-9482/Fax E-mail: [email protected]

Miller, Michael R. 2820 SE Woodward, Portland, OR 97202-1360 (503) 821-5251 (503) 821-5449/Fax E-mail: michael. m iller@lpcorp. com

Moore, Ann E. Baird, Kurtz & Dobson, 400 E Main Street, Suite 200, Bowling Green, KY 42101 (270) 781-0111 (270) 843-0359/Fax E-mail: [email protected]

Muirhead, T. Chris Porter, Muirhead, Comia & Howard, P.O. Box 2759, Casper, WY 82602 Federal Express: 123 West 1st, Suite 500, Casper, WY 82601-2483 (307) 265-4311 (307) 265-5180/Fax E-mail: [email protected]

128 Document ID: 4.9.P06.101 Orr, Donald W. Finley & Cook, P.L.L.C., 601 North Broadway, P.O. Box 1447, Shawnee, OK 74802-1447 (405) 275-1650 (405) 273-2691/Fax E-mail: [email protected]

Prescott, Jason H. P.O. Box 20037, Greenville, NC 27858; Federal Express 150 Arlington Blvd., Suite D (307) 686-6677 (252) 756-0168/Fax E-mail: [email protected]

Reeves, Janies F. Practitioners Publishing Co., 3221 Collinsworth, Fort Worth, TX 76107 (817) 332-3709 x212 (817) 335-2927/Fax E-mail: jim. reeves@ppctx. com

Rosenberg, Susan J. Saggar & Rosenberg, PC, 1 Church Street, Suite 204, Rockville, MD 20850 (301) 738-9040 (301) 738-9010/Fax E-mail: susanr@saggar-rosenberg. com

Sechler, Carolyn S. Carolyn S. Sechler, CPA, PC, 921 E. Orange Drive, Phoenix, AZ 85014 (602) 230-2700 (602) 230-2705/Fax E-mail: [email protected]

Turner, Allyson Sanford & Baumeister & Frazier, P.C., 201 Main Street, Suite 1250, Fort Worth, TX 76102 (817) 877-5000 (817) 877-5330/Fax E-mail: [email protected]

Tax Executive Committee Liaison Hyde, Nancy K. Onstott, Craddick & Hyde CPAs, Inc., 16 NW 63rd Street, Suite 202, Oklahoma City, OK 73116 (405) 848-1099 (405) 848-1163/Fax E-mail: [email protected]

Staff Liaison William R. Stromsem - Director (202) 434-9227 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 129 Member Tax Practice Improvement Committee Active Task Forces Tax Accreditation Task Force Objective/Project Description: To investigate the suitability of establishing an accreditation program for CPAs in tax practice, including both general tax specialization and tax subspecialties; to report its findings to the Member Tax Practice Improvement and Tax Executive Committees; and to coordinate all activities with the National Accreditation Commission. Appointed Task Force Members Kruger, Allan I., Chair Kruger & Company, P.A., 2400 W. Cypress Creek Road, #204, Fort Lauderdale, FL 33309 (954) 772-4000 (954) 771-9657/Fax E-mail: [email protected]

Coustan, Harvey L. 1111 North Judson, Evanston, IL 60202 (847) 733-1433 (847) 733-1434/Fax E-mail: [email protected] Gansler, Jill Regional Management, Inc., 11 East Fayette Street, Baltimore, MD 21202-1679 (410) 539-2370 (410) 539-1419/Fax E-mail: jgansler@regionalmgmt. com Karlinsky, Stewart San Jose State University, College of Business, San Jose, CA 95192-0066 (408) 924-3482 (408) 924-3463 /Fax E-Mail: [email protected] Muirhead, T. Chris Porter, Muirhead, Comia & Howard, P.O. Box 2759, Casper, WY 82602 Federal Express: 123 West 1st, Suite 500, Casper, WY 82601-2483 (307) 265-4311 (307) 265-5180/Fax E-mail: [email protected] Oppenheimer, Jack S. Geller, Ragans, James, Oppenheimer & Creel, 111 North Orange Avenue, Suite 1100, Orlando, FL 32801 (407) 425-4636 (407) 648-1938 /Fax E-mail: [email protected] Wahrmann, Sally A. 43 Mackey Avenue, Port Washington, NY 11050 (516) 883-3755 (516) 944-6431 /Fax E-mail: [email protected]

Staff Liaison George White - Technical Manager (202) 434-9268 (202) 638-4512/Fax E-mail: [email protected]

130 Document ID: 4.9.P06.101 Tax Practice Guides Task Force Objective/Project Description: To create and assemble various practice guides for distribution to members, including checklists, sample engagement letters, standard election wording, and other practice guides useful to members including a mechanism for technical support. Appointed Task Force Members Bartz, Timothy J., Chair Anderson ZurMuehlen & Co., P.C., 828 Great Northern Boulevard, Helena, MT 59601 (406) 442-1040 (406) 442-6748/Fax E-mail [email protected] Blalock, Colin E. Jones and Kolb, 10 Piedmont Center, Suite 100, Atlanta, GA 30305-9809 (404) 262-7920 (404) 23 7-4034/Fax E-mail: [email protected] Fisher, Craig A. Occidental Petroleum Corporation, 10889 Wilshire Boulevard, Los Angeles, CA 90024 (310) 443-6258 (310) 443-6821 /Fax E-mail: [email protected] Holman, Robert Donaldson, Holman & West, P.C., 3595 Grandview Parkway, Suite 100, Birmingham, AL 35243-0003 (205) 278-0211 (205) 278-0003 /Fax E-mail: [email protected] Herbert, Tom 5008 Lansdowne Drive, Durham, NC 27712-1902 (919) 382-8288 (000) 000-0000/Fax E-mail: [email protected] Kane, Robert F. 14820 Lake Terrace, Rockville, MD 20853-3633 (301) 545-6839 (301) 545-5113 /Fax E-mail: [email protected] Kersh, Arthur F. Britton, Schamber & Co., PLLC, 1316 Hardy Street, Hattiesburg, MS 39401-4982 (601) 544-8271 (601) 544-3662/Fax E-mail: [email protected] or [email protected] Littlefield, James M. P.O. Box 420, 10416 Windfall Court, Damascus, MD 20872 (301) 540-0595 (301) 414-0074/Fax E-mail: jlittlecpa.aol.com Orr, Donald W. Finley & Cook, P.L.L.C, 601 North Broadway, P.O. Box 1447, Shawnee, OK 74802-1447 (405) 275-1650 (405) 273-2691/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 131 Parr, T. Charles Parr & Associates, P.C., 100 North East Loop 410, Suite 770, San Antonio, TX 78216 (210) 349-4431 (210) 349-4481 E-mail: [email protected] Perdue, Thomas M. Hogan & Slovacek, 301 NW 63rd, Suite 290, Oklahoma City, OK 737116 (405) 848-2020 (405) 848-7359/Fax E-mail: [email protected] Robinson, Wilburn C. 4601 Central Avenue, St. Petersburg, FL 33713 (727) 823-2544 (72 7) 822- 7174/Fax E-mail: [email protected] Thomas, Rachel O. (Libby) Libby Thomas, 2200 NW 50, #129, Oklahoma City, OK 73112-8044 (405) 848-0001 (405) 848-0002/Fax E-mail: [email protected] Travers, Lorraine A. 97 Hollister Road, Swansea, MA 02777 (508) 336-6162 (508) 336-6458 /Fax E-mail: [email protected]

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

132 Document ID: 4.9.P06.101 Relations with the IRS Committee

Purpose

The purpose of the Relations with the IRS Committee is to act as the AICPA’s primary resource for day- to-day liaison on procedural and general administrative matters with the National Office of the Internal Revenue Service, its four operating divisions and support infrastructure to improve the current system of tax administration for the benefit of members, clients, the public and the government.

Objectives

Maintain ongoing communications with the IRS, the CPA practitioner community and the state CPA societies on matters affecting the administration of our federal tax system (including through a quarterly column in The Tax Adviser and the coordination of the National CPA/IRS Tax Issues meeting).

Initiate dialogue with the IRS on issues of concern to members, and propose solutions regarding tax administration matters, where the matter may evidence widespread or systemic problems.

Monitor legislative and regulatory developments related to procedural and general administrative matters and develop technical and policy recommendations as deemed appropriate for the Tax Executive Committee’s approval to submit to Congress, the General Accounting Office, the Treasury Department and/or the IRS.

Monitor/review Federal tax forms, instructions, publications, and taxpayer educational materials and make recommendations to improve and simplify these materials.

Work with the Service to assure that IRS organizational efforts are responsive to our members’ needs.

Act as a resource to assist the other committees, technical resource panels and task forces, as appropriate, on matters of tax administration and procedure.

Appointed Committee Members

Dougherty, James A., Chair Deloitte & Touche LLP, 555 12th Street, NW, Suite 500, Washington, DC 20004-1207 (202) 879-4937 (202) 638-7318/Fax E-mail: jdougherty@deloitte. com

Pflieger, Deborah J., Immediate Past Chair PricewaterhouseCoopers LLP, 1301 K Street, NW, 800W, Washington, DC 20005-3333 (202) 414-1018 (202) 414-1301/Fax E-mail: [email protected]

Barnes, Carol T. Cole, Evans & Peterson, Travis Place, 5th Floor, 666 Travis Street - Drawer 1768, Shreveport, LA 71101 (318) 222-8367 (318) 425-4101/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 133 Black, Jr. Daniel L. National Chief of Appeals, Internal Revenue Service, 1099 14th Street NW, Suite 4200 E, Washington, DC 20005 (202) 694-1800 (202) 694-1804/Fax E-mail: [email protected]

Blair, Ronald J. The University of Texas at Dallas, 1801 Lake Shore Lane, Plano, TX 75023-7418 (P.O. Box 830688 J052, Richardson, TX 75083-0688) (972) 883-4090 (972) 883-2799/Fax E-mail: [email protected]

Burke, Timothy J. Burke & Associates, 400 Washington Street, Suite 403, Braintree, MA 02184 (781) 380-0770 (781) 848-0330/Fax E-mail: [email protected]

Butler, Kimberly A. 2500 Windy Ridge Parkway, Atlanta, GA 30339 (770) 989-3121 (770) 989-3073/Fax E-mail: [email protected]

Corbet, Rene M. Ernst & Young LLP, 787 7th Avenue, New York, New York 10019-6018 (212) 773-3046 (212) 773-1776/Fax E-mail: [email protected]

De Georgio, Thomas J. Shell Oil Co., One Shell Plz, Houston, TX 77001 (713) 241-6832 (713) 241-6734/Fax E-mail: tjdegeorgio@shellus. com

Dolan, Michael P. KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-6150 (202) 533-8554/Fax E-mail: [email protected]

Gervie, Mary Lou Watkins, Meegan, Drury & Co., LLC, 4800 Hampden Lane, 9th Floor, Bethesda, MD 20814-2932 (301) 654-7555 (301) 656-9115/Fax E-mail: [email protected]

Jacobs, Harriet A. Michael Silver & Co., 8833 Gross Pointe Road, Suite 306, Skokie, IL 60077 (847) 982-0333 (847) 982-0219/Fax E-mail: [email protected]

134 Document ID: 4.9.P06.101 Merenda, Robert M. Andersen LLP, 1010 Market Street, St. Louis, MO 63101 (314) 425-9341 (314) 621-1956/Fax E-mail: [email protected]

Rosenberg, Jack N. Koch, Reiss, et al, P.A., 4700 Sheridan Street, Building N, Hollywood, FL 33021 (305) 652-4255 (305) 962-1021/Fax E-mail: [email protected]

Taylor, Frank Howard, Wershbale & Co., 4 Commerce Park Square, 23240 Chagran Blvd., Cleveland, OH 44122 (216) 831-1200 (216) 831-1842/Fax E-mail: [email protected]

Turner, II Thomas E. Dooley and Vicars LLP, 429 Strawberry Street, Richmond, VA 23220-3421 (804) 355-2808 (804) 359-3897/Fax E-mail: [email protected]

Van Deveer, Mark Thatcher & Benson PC, 1604 Hilltop West Executive Center, Suite 212, Virginia Beach, VA 23451 (757) 422-4470 (757) 422-0459/Fax E-mail: [email protected]

Welty, Michael Todd Meadows Owens Collier Reed Cousins & Blau LLP, 901 Main Street, Suite 3700, Dallas, TX 75202 (214) 749-2459 (214) 747-3732/Fax E-mail: [email protected]

Tax Executive Committee Liaison Ely, Mark H. KPMG LLP, 2001 M Street, NW, 4th Floor, Washington, DC 20036-3310 (202) 533-3042 (202) 533-8546/Fax E-mail: [email protected]

Staff Liaison Benson S. Goldstein - Technical Manager (202) 434-9279 (202) 638-4512/Fax E-mail: [email protected]

Relations with the IRS Committee Active Task Forces Penalty and Interest Reform Task Force Objective/Project Description: To provide input and reaction to the IRS, the Joint Committee on Taxation, and the Treasury Department in connection with their studies of possible penalty and interest reform, in an attempt to shape the various associated issues.

Document ID: 4.9.P06.101 135 Appointed Task Force Members Ely, Mark H., Chair KPMG LLP, 2001 M Street, NW, 4th Floor, Washington, DC 20036-3310 (202) 533-3042 (202) 533-8546/Fax E-mail: [email protected] Coustan, Harvey L. 1111 North Judson, Evanston, IL 60202 (847) 733-1433 (847) 733-1434/Fax E-mail: [email protected] Everidge, Kathryn L. Ernst & Young LLP, 2121 San Jacinto, Suite 1500, Dallas, TX 75201-2792 (214) 969-8237 (214) 969-8473 /Fax E-mail: [email protected] Heck, Pat Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8774 (202) 327-6497/Fax E-mail: [email protected] Kamerow, Martin, L. Kamerow, Weintraub & Swain, LLP, 11400 Rockville Pike, #800, Rockville, MD 20852-3004 (301) 468-2424 (301) 468-2480 /Fax E-mail: [email protected] Pflieger, Deborah J. PricewaterhouseCoopers LLP, 1301 K Street, NW, 800W, Washington, DC 20005-3333 (202) 414-1018 (202) 414-1301 /Fax E-mail: [email protected]. com

Staff Liaison Benson S. Goldstein — Technical Manager (202) 434-9279 (202) 638-4512/Fax E-mail: [email protected]

Tax Shelter Regulations Task Force

Objectfve/Project Description: To review and comment on the original set of corporate tax shelter temporary and proposed regulations relating to disclosure of certain transactions (section 6011), registration of shelters (section 6111), and maintenance of investor lists (section 6112); to review and comment on any revisions made to the regulations; and to consider the development of information to assist members in complying with the regulations. Appointed Task Force Members Pflieger, Deborah J., Chair PricewaterhouseCoopers LLP, 1301 K Street, NW, 800W, Washington, DC 20005-3333 (202) 414-1018 (202) 414-1301/Fax E-mail: [email protected]

136 Document ID: 4.9.P06.101 Ely, Mark H. KPMG LLP, 2001 M Street, NW, 4th Floor, Washington, DC 20036-3310 (202) 467-3854 (202) 822-8887/Fax E-mail: [email protected] Marchbein, Joe B. Huber, Ring, Helm & Co., PC., 1600 S. Brentwood, Suite 600, St. Louis, MO 63144 (314) 962-0300 x277 (314) 963-1466/Fax E-mail: [email protected] Reilly, Kevin F. Pannel Kerr Forster, PC, 10304 Eaton Place, Suite 440, Fairfax, VA 22030 (703) 385-8809 (703) 385-8890/Fax E-mail: [email protected] Rowen, Ellen Unisys Corporation, M/S E8 120, Unisys Way, Blue Bell, PA 19424 (215) 986-4752 (215) 986-6961 /Fax E-mail: [email protected] Starkman, Jay Jay Starkman, PC, 2531 Briarcliff Road, NE, Suite 116, Atlanta, GA 30329-3017 (404) 636-1400 (404) 636-1130/Fax E-mail: [email protected] Wilner, Paul H. Grossberg Company LLP, 6707 Democracy Boulevard, Suite 300, Bethesda, MD 20817-1129 (301) 571-1900, x206 (301) 571-1932/Fax E-mail: [email protected]

Staff Liaisons Edward S. Karl - Director Benson S. Goldstein - Technical Manager (202) 434-9228 (202) 638-4512/Fax (202) 434-9279 (202) 638-4512/Fax E-mail: [email protected] E-mail: [email protected]

Document ID: 4.9.P06.101 137 Tax Legislation and Policy Committee

Purpose

The purpose of the Tax Legislation and Policy Committee is to guide the Tax Division in its interactions with government so as to assure the Division’s effectiveness and its image of professionalism; to insure that Tax Division activities and positions with regard to tax legislation and tax policy matters are constructive and serve the public interest as well as the needs of Members; and to identify current and emerging issues affecting the members of the Tax Division and the entire profession or; to develop or recommend strategic responses thereto; and to advocate to Congress important, high priority AICPA tax positions and work to enact them.

Objectives

1. Advise the Tax Executive Committee and the AICPA Congressional and Political Affairs team as to tax legislative priorities and tax policy issues; assist these bodies with legislative matters as deemed appropriate including recommending legislative strategies and the lobbying of positions to Congress. 2. Advise the other Tax Division Committees and Technical Resource Panels (TRPs) and receive and consider their input, as appropriate, on tax legislative developments affecting their responsibilities and serve as a resource to those bodies and any appropriate task forces through regular interaction, consultation, strategic planning, or legislative assistance; communicate such developments to Members at semi-annual meetings, through articles and other means. 3. Liaison with Congressional tax-writing committees, IRS and the U.S. Treasury Department to ascertain that the AICPA’s views on proposed legislation or broader matters of tax policy are properly considered and to establish and maintain the necessary relationships in government. 4. Recommend significant tax policy issues for study, research and development of appropriate AICPA or Tax Division positions. 5. Research and prepare position papers (Statements of Tax Policy), studies or analyses on important and enduring tax policy subjects and insure that current statements and studies are updated and relevant. 6. Identify policy areas in which the AICPA can best serve its members with new or revised products, educational courses or practice aids, including the identification of actual or potential barriers to providing new services. 7. To direct the attention and coordinate the efforts of Tax Division committees, technical resource panels and task forces towards tax simplification initiatives; to oversee the submission of tax simplification recommendations to Congress and the Internal Revenue Service; and to assist the Internal Revenue Service and Joint Committee on Taxation in tax complexity analysis.

Appointed Committee Members Longano, Donald R., Chair PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800 West, Washington, DC 20005 (202) 414-1647 (202) 414-1336/Fax E-mail: don. [email protected]. com

138 Document ID: 4.9.P06.101 Bernstein, Rachelle B., Vice Chair Andersen, LLP, 1666 K Street, NW, Suite 900, Washington, DC 20006-2873 (202) 862-7445 (202) 785-5102/Fax E-mail: [email protected]

Beck, Allen, M. 43 Springbrook Road, Morris Township, NJ 07960 (973) 379-3397 (973) 401-0596/Fax E-mail: ambcpa@hellatlanatic. net

Byelich, Robert G. Plante & Moran, LLP, 67 W Michigan Avenue, Suite 500, Battle Creek, MI 49017 (616) 962-4079 (616) 962-4225/Fax E-mail: [email protected]

Garay, Mark Deloitte & Touche LLP, 555 12th Street, NW, Suite 500, Washington, DC 20004 (202) 879-4989 (202) 638-7318/Fax E-mail: [email protected]

Hale, James (Rusty) Hale & Company, 1300 E 15th Street, Suite 150, Edmond, OK 73013 (405) 330-6000 (405) 330-6088/Fax E-mail: [email protected]

Keller, Joseph L. University of South California, Leventhal School of Accounting, 3660 Trousdale Parkway, Los Angeles, CA 90098-1421 (213) 740-4846 (213) 747-2815/Fax E-mail: joseph.keller@marshall. usc.edu

Kessler, Stuart Goldstein Golub Kessler LLP, 1185 Avenue of the Americas, New York, New York 10036-2602 (212) 372-1304 (212) 372-8304/Fax E-mail: stuart. i. kessler@aexp. com

Kubik, J.F. 8315 Tamarac, Wichita, KS 67206 (316) 687-1728 (316) 687-0125/Fax E-mail: [email protected]

Luchs, Lorin D. BDO Seidman, LLP, 1129 20th Street, NW, Suite 500, Washington, DC 20036 (202) 496-1700 (202) 496-1717/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 139 Moseley, Phillip D. Ernst & Young LLP, 1150 17th Street, NW, Suite 601, Washington, DC 20036 (202) 327-6319 (202) 327-6719/Fax E-mail: [email protected]

Pier, Mary Lou Pier & Associates, Ltd., 300 W Washington, Suite 706, Chicago, IL 60606 (312) 629-8443 (312) 629-8445/Fax E-mail: [email protected]

Serotta, Abram J. Serotta, Maddocks, Evans & Co., 701 Greene Street, Suite 200, Augusta, GA 30901 (706) 722-5337 (706) 724-3299/Fax E-mail: [email protected]

Swingen, Judyth A. 82 Belle River Point, Maumelle, AR 72113 (501) 569-8882 (501) 569-8880/Fax E-mail: [email protected]

Wagner, C. Elizabeth KPMG LLP, 2001 M Street, NW, 5th Floor, Washington, DC 20036 (202) 533-5696 (202) 533-8546/Fax E-mail: [email protected]

Tax Executive Committee Liaison Ochsenschlager, Thomas P. Grant Thornton LLP, 1900 M Street, NW, Suite 300, Washington, DC 20036 (202) 521-1503 (202) 296-4745/Fax E-mail: [email protected]

Staff Liaison Carol B. Ferguson - Technical Manager (202) 434-9243 (202) 638-4512/Fax E-mail: [email protected]

140 Document ID: 4.9.P06.101 Tax Practice Responsibilities Committee

Objective: To be responsible for issues involved in the internal (AICPA tax standards and interpretations) and external (Circular 230 and statutory rules regarding preparer and practitioner penalties and other sanctions) rules regulating the conduct of tax practice. To make recommendations to the Tax Executive Committee on the Statements on Standards for Tax Services, on penalties on tax return preparers and advisers, on Treasury Department Circular No. 230 that regulates practice before the IRS, and on relations with the IRS Director of Practice who has authority to discipline practitioners in their practice before the IRS.

Appointed Committee Members

Mendelson, Dan L., Chair PricewaterhouseCoopers LLP, 1301 K Street, Suite 800W, Washington, DC 20005-3333 (202) 414-1034 (202) 414-1301/Fax E-mail: dan.l.mendelson @us.pwcglobal.com

Boozer, Nancy H. Nancy H. Boozer, 3103 Devine Street, P.O. Box 61168, Columbia, SC 29205 (803) 779-9077 (803) 256-6315/Fax E-mail: [email protected]

Carlton, Lawrence H. Carlton & Duran, CPAs, PC, P.O. Box 248, 110 The Great Road, Bedford, MA 01730 (781) 275-7520 (781) 275-9422/Fax E-mail: [email protected]

Ciesar, William W. Andersen LLP, 33 W. Monroe Street, Chicago, IL 60603 (312) 507-3940 (312) 507-3360/Fax E-mail: [email protected]

Einhorn, Alan R. Deloitte & Touche LLP, 555 12th Street, NW, 5th Floor, Washington, DC 20004-1207 (202) 879-4966 (202) 638-7311/Fax E-mail: [email protected]

Gardner, John C. P.O. Box 428, Onalaska, WI 54650 (608) 785-6829 (608) 785-8549/Fax E-mail: [email protected]

Holub, Steven F. Aidman, Piser & Company, 401 East Jackson Street, Suite 3400, Tampa, FL 33602 (813) 222-8555 (813) 222-8560/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 141 Laskin, Dori The Vanguard Group, 100 Vanguard Boulevard, Malvern, PA 19355 (610) 669-6447 (610) 669-6145/Fax E-mail: dori_laskin@vanguard. com

Lewis, Harve M. KPMG LLP, 2001 M Street, NW, Washington, DC 20036-3310 (202) 533-6024 (202) 533-8554/Fax E-mail: [email protected]

Peterson, Christine K. George A. Pennington & Co., LLC, 3490 Piedmont Road, NE, Suite 200, Atlanta, GA 30305 (404) 233-9415 (404) 233-9450/Fax E-mail: [email protected]

Predhomme, Michael J. Predhomme & Co., 255 E. Brown Street, Suite 420, Birmingham, MI 48009-6210 (248) 540-1040 (248) 540-1964/Fax E-mail: [email protected]

Scutellaro, Joseph F. Jump, Green, Holman and, Company, 1144 Hooper Avenue, Suite 302, Toms River, NJ 08753 (732) 240-7377 (732) 505-8307/Fax E-mail: joe. scutellaro@jumpcpa. com

Swails, J. Edward Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8721 (202) 327-6725/Fax E-mail: [email protected]

Tierney, Thomas G. School of Business, University of Wisconsin-Madison, 975 University Avenue, Madison, WI 53706 (608) 262-1943 (608) 831-7067/Fax E-mail: [email protected]

Tax Executive Committee Liaison Tate, William A. DeWitt & Dyer, 521 Energy Center Boulevard, Suite 1501, Northport, AL 35473 (205) 345-9898 (205) 345-0288/Fax E-mail: [email protected]

Staff Liaison Benson S. Goldstein - Technical Manager (202) 434-9279 (202) 638-4512/Fax E-mail: [email protected]

142 Document ID: 4.9.P06.101 Tax Practice Responsibilities Committee Active Task Forces Circular 230 Task Force Objective/Project Description: To review the proposed amendments to Circular 230, involving modifications in the standards for tax shelter opinions and certain other purposes, and to develop appropriate AICPA positions on such proposals.

Appointed Task Force Members Alport, Alan S. Blackman Kallick Bartelstein LLP, 300 S Riverside Plaza, Suite 660, Chicago, IL 60606-6696 (312) 980-2940 (312) 207-1066/Fax E-mail: [email protected] Boozer, Nancy H. Nancy H. Boozer, 3103 Devine Street, P.O. Box 61168, Columbia, SC 29205 (803) 779-9077 (803) 256-6315/Fax E-mail: [email protected] Ciesar, William W. Andersen LLP, 33 W. Monroe Street, Chicago, IL 60603 (312) 507-3940 (312) 507-3360 /Fax E-mail: william.w.ciesar@us. andersen.com Constan, Harvey L. 1111 North Judson, Evanston, IL 60202 (847) 733-1433 (847) 733-1434/Fax E-mail: [email protected] Einhorn, Alan R. Deloitte & Touche LLP, 555 12th Street, NW, 5th Floor, Washington, DC 20004-1207 (202) 879-4966 (202) 638- 7311/Fax E-mail: [email protected] Elgin, Eve KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-4268 (202) 533-8546 /Fax E-mail: eelgin@kpmg. com Gardner, John C. P.O. Box 428, Onalaska, WI 54650 (608) 785-6829 (608) 785-8549 /Fax E-mail: [email protected] Lewis, Alan D. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8066 (202) 327-6725 /Fax E-mail: [email protected] Mendelson, Dan L. PricewaterhouseCoopers LLP, 1301 K Street, Suite 800W, Washington, DC 20005-3333 (202) 414-1034 (202) 414-1301/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 143 Tierney, Thomas G. School of Business, University of Wisconsin-Madison, 975 University Avenue, Madison, WI 53706 (608) 262-1943 (608) 831-7067/Fax E-mail: [email protected]

Staff Liaison Benson S. Goldstein - Technical Manager (202) 434-9279 (202) 638-4512/Fax E-mail: [email protected]

SSTS TAX SHELTER TASK FORCE

Objective/Project Description: To determine whether any action was needed to address real or perceived improper behavior of CPA practitioners with regard to their involvement with tax shelters; and to determine whether the Statements on Standards for Tax Services (SSTSs) adequately address appropriate professional standards for CPA practitioners who are involved with tax shelters.

Appointed Task Force Members Mares, Michael E., Chair Witt, Mares & Company, PLC, 11742 Jefferson Avenue, Suite 300, Newport News, VA 23606 (757) 873-1587 (757) 873-2324 /Fax E-mail: michael@wittmares. com Elgin, Eve KPMG, LLP 2001 M Street, NW, Washington, DC 20036 (202)-533-4268 (202)-533-8546/Fax E-mail: [email protected] Gardner, John C. P.O. Box 428, Onalaska, WI 54650 (608) 785-6829 (H) (608) 783-1556 (608) 785-8549/Fax E-mail: [email protected] Katch, Ronald S. Katch, Tyson & Company, 191 Waukegan Road, Suite 103, Northfield, IL 60093-2726 (847) 446-3700 (847) 446-7514/Fax E-mail: [email protected] Potter, William C. Postlethwaite & Netterville, 8550 United Plaza, Suite 1001, Baton Rouge, LA 70809 (225) 922-4627 (225) 922-4611/Fax E-mail: [email protected] Swails, J. Edward Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8721 (202) 327-6725 /Fax E-mail: [email protected]

144 Document ID: 4.9.P06.101 Wilson, Jr. Claude R. Vial Hamilton Koch & Knox LLP, 1717 Main Street, Suite 4400, Dallas, TX 75201-7388 (214) 712-4318 (214) 712-4402/Fax E-mail: [email protected]

Staff Liaisons James Clark - Technical Manager Edward S. Karl - Director (202) 434-9229 (202) 638-4512/Fax (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected] E-mail: [email protected]

Document ID: 4.9.P06.101 145 Corporations & Shareholders Taxation Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to taxation of C corporations and their shareholders; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor legislative and regulatory developments relating to C corporations and their shareholders. To comment on recently announced proposed regulations interpreting the “Anti-Morris Trust” provisions of the Code (section 355(e)), as well as other related developments involving spin-offs, such as sections 355(f) and 358(g).

Appointed TRP Members

Schneider, Mark A., Chair Andersen LLP 1666 K Street, NW, 8th Floor, Washington, DC 20006 (202) 481-7722 (202) 481-7764/Fax E-mail: mark. a.schneider@us. andersen.com

Turnbull, Carolyn R., Immediate Past Chair Habif, Arogeti & Wynne, LLP, 5565 Glenridge Connector, Suite 200, Atlanta, GA 30342 (404) 879-2788 (404) 876-4328/Fax E-mail: [email protected]

Burnett, Davis S. Grant Thornton LLP, Mercantile Bank & Trust Building, Two Hopkins Plaza, Baltimore, MD 21201 (410) 244-3286 (410) 837-0587/Fax E-mail: [email protected]

Eckert, Richard T. General Motors Corporation, Mail Code 482-C14-B16, 300 Rencen Center, P.O. Box 300, Detroit, MI 48265-3000 (313) 665-3966 (313) 665-4121/Fax E-mail: [email protected]

Gray, James A. Thomas Howell Ferguson P.A., 2120 Killamey Way, Tallahassee, FL 32308-3402 (904) 668-8100 (904) 668-8199/Fax E-mail: [email protected]

Mason, Robert J. Ernst & Young, LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8394 (202) 327-6716/Fax E-mail: [email protected]

146 Document ID: 4.9.P06.101 Prettyman, James H. PricewaterhouseCoopers LLP, 1301 K Street, NW, 800W, Washington, DC 20005-3333 (202)414-1754 (202) 414-1563/Fax E-mail: james.prettyman(@us.pwcglobal.com Winston, Dorothy America Online Incoporated, 22000 AOL Way, Dulles, VA 20166-9323 (703) 265-3670 (703) 265-3001/Fax E-mail: [email protected]

Zent, Brenda KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-4158 (202) 533-8546/Fax E-mail: [email protected]

Tax Executive Committee Liaison Purcell, III Thomas J. Creighton University, College of Business Administration, 2500 California Street, Omaha, NE 68178 (402) 280-2062 (402) 280-2172/Fax E-mail: [email protected]

Staff Liaison George White - Technical Manager (202) 434-9228 (202) 638-4512/Fax E-mail: [email protected]

Corporations & Shareholders Tax TRP Active Task Forces

“Anti-Morris Trust” Task Force Objective/Project Description: To provide input to the Treasury Department and to the Internal Revenue Service on the regulations under section 355(e) issued in August 1999 relating to the “Anti-Morris Trust” provision.

Appointed Task Force Members Boyer, Mark W., Chair PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005-3333 (202) 414-1629 (202) 414-1564 /Fax E-mail: [email protected] Rigby, Edward R. Ernst & Young LLP, 99 Wood Avenue South, P.O. Box 751, Iselin, NJ 08830-0471 (732) 516-4106 (732) 516-4583/Fax E-mail: [email protected] Schneider, Mark A. Andersen LLP 1666 K Street, NW, 8th Floor, Washington, DC 20006 (202) 481-7722 (202) 481-7764/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 147 Turnbull, Carolyn R. Habif, Arogeti & Wynne, LLP, 5565 Glenridge Connector, Suite 200, Atlanta, GA 30342 (404) 879-2788 (404) 876-4328/Fax E-mail: [email protected]

Zent, Brenda KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-4158 (202) 533-8546/Fax E-mail: [email protected]

Staff Liaison George White - Technical Manager (202) 434-9268 (202) 638-4512/Fax E-mail: [email protected]

Consolidated Tax Issues Task Force

OBJECTIVE/PROJECT DESCRIPTION: To provide input to the Treasury Department and to the Internal Revenue Service on Separate Return Limitation Year (SRLY) regulations issued in June 1999.

Appointed Task Force Members Huber, William F., Chair 178 Island Estate Pkwy, Palm Coast, FL 32137-2205 (386) 446-9266 E-mail: [email protected] Banks, Jim PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800, Washington, DC 20005 (202) 414-1720 (202) 414-1564/Fax E-mail: james. [email protected]. com Collins, Bryan P. Andersen LLP, 1666 K Street, NW, Suite 921 Washington, DC 20006-2873 (202) 481-7798 (202) 481-7753/Fax E-mail: [email protected] Duvall, Kevin A. Ernst & Young LLP, 1221 McKinney Street, Suite 2400 Houston, TX 77010 (713) 750-8366 (713) 750-4865/Fax E-mail: Kevin.Duvall @ey.com Hennessey, Kevin M. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800, Washington, DC 20005 (202) 414-4564 (202) 414-1482/Fax E-mail: [email protected]

148 Document ID: 4.9.P06.101 Horst, Geoffrey Deloitte & Touch LLP, 191 Peachtree Street, NE, Suite 1500, Atlanta, GA 30303-1924 (404) 220-1560 (404) 631-8494/Fax E-mail: [email protected] Rosen, Robert M. 12102 Hitching Post Lane, Rockville, MD 20852-4428 (301) 770-3269 (301) 770-3270/Fax E-mail: [email protected] Yates, Richard F. KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 467-3654 (202) 822-8887/Fax E-mail: [email protected]

Staff Liaison George White - Technical Manager (202) 434-9268 (202) 638-4512/Fax E-mail: [email protected]

Section 382 Revenue Ruling Task Force Objective/Project Description: To provide input, via proposed Revenue Rulings, to the Treasury Department and to the Internal Revenue Service regarding the operation of section 382.

Staff Liaison George White - Technical Manager (202) 434-9268 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 149 Employee Benefits Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating employee benefit plans; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor legislative and regulatory activity in the employee benefits area. To suggest areas for modifications to simplify and clarify the employee benefits provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to employee benefits. To assist the AICPA conferences team in the planning of relevant seminars and conferences.

Appointed TRP Members

Zurcher, Carol E., Chair Thomas, Beck, Zurcher & White P.A., 1302 Orange Avenue, Winter Park, FL 32789 (407) 599-5900 (407) 599-5901/Fax E-mail: [email protected]

Levin, Steven G., Immediate Past Chair RSM McGladrey, Inc., 801 Nicollet Avenue, Suite 1300, Minneapolis, MN 55402 (612) 376-9202 (612) 376-9876/Fax E-mail: [email protected]

Adkins Jr., G. Edgar Ernst & Young LLP, 8486 Westpark Drive, McLean, VA 22102 (703) 747-1626 (703) 747-0124/Fax E-mail: [email protected]

Boma, John C. Mullin Consulting, Inc., 505 North Highway 169, Suite 465, Minneapolis, MN 55441 (763) 543-3825 (763) 543-3831/Fax E-mail: [email protected]

Dwyer, Cindy Mayer Hoffman McCann L.C., 420 Nichols Road, Kansas City, MO 64110 (816) 931-4044 (816) 931-3033/Fax E-mail: [email protected]

Elinsky, Peter I. KPMG LLP, 1676 International Drive, McLean, VA 22102 (703) 747-3892 (202) 822-8887/Fax E-mail: [email protected]

150 Document ID: 4.9.P06.101 Germano, Lisa C. Actuarial Benefits & Design Company, 1523 Huguenot Road, Midlothian, VA 23113 (804) 379-4900 (804) 379-9816/Fax E-mail: [email protected]

Johnson, Linda M. Kennesaw State University, Department of Accountancy, Kennesaw, GA 30144 (770) 423-6085 (770) 499-8920/Fax E-mail: [email protected]

Meyerhoffer, Linda A. Linda A. Meyerhofer, CPA, PC, 4198 Innslake Drive, Glen Allen, VA 23060 (804) 346-1948 (804) 346-2004/Fax E-mail: [email protected]

Tax Executive Committee Liaison Gansler, Jill Regional Management, Inc., 11 East Fayette Street, Baltimore, MD 21202-1679 (410) 539-2370 (410) 539-1419/Fax E-mail: jgansler@regionalmgmt. com Staff Liaison Lisa Winton - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: [email protected]

Employee Benefits Tax TRP Active Task Forces

AICPA/ABA JCEB TASKFORCE

OBJECTIVE/DESCRIPTION: To prepare a panel presentation for the American Bar Association’s Joint Conference on Employee Benefit Issues relating to the theme of the conference. This conference which is by invitation only attracts many government attendees. Project completion expected April 2002.

Appointed Task Force Members Thorp, Judy, Chair KPMG LLP, 303 E. Wacker Drive, 15th Floor, Chicago, IL 60601 (312) 665-5632 (312) 665-6036/Fax E-mail: [email protected] Boma, John C. Mullin Consulting, Inc., 505 North Highway 169, Suite 465, Minneapolis, MN 55441 (763) 543-3825 (763) 543-3831/Fax E-mail: johnbo@nullinconsulting. com Germano, Lisa C. Actuarial Benefits & Design Company, 1523 Huguenot Road, Midlothian, VA 23113 (804) 379-4900 (804) 3 79-9816 /Fax E-mail: [email protected]

Document ID: 4.9.P06.101 151 Levin, Steven G. RSM McGladrey, Inc., 801 Nicollet Avenue, Suite 1300, Minneapolis, MN 55402 (612)376-9202 (612)3 76-9876/Fax E-mail: [email protected]

Staff Liaison Lisa Winton - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: [email protected]

152 Document ID: 4.9.P06.101 Exempt Organizations Taxation Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to the taxation of exempt organizations; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor legislative and regulatory activity in the tax exempt organizations area. To suggest areas for modifications to simplify and clarify the tax exempt organizations tax provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to tax exempt organizations. To assist the AICPA conferences team in the planning of relevant seminars and conferences.

Appointed TRP Members

Blazek, Jody, Chair Blazek & Vetterling LLP, 3101 Richmond Ave., Suite 220, Houston, TX 77098-3018 (713) 523-5739 (713) 522-7842/Fax E-mail: [email protected]

Ferriter, Kaye B., Immediate Past Chair PricewaterhouseCoopers LLP, One Post Office Square, Boston, MA 02109-2176 (617) 478-5063 (617) 478-5900/Fax E-mail: kaye. [email protected]. com

Berger, Harvey J. Grant Thornton LLP, 33 John Carlyle Street, Suite 500, Alexandria, VA 22314 (703) 837-4465 (703) 837-4455/Fax E-mail: [email protected]

Kosnett, Deborah Tate & Tryon, 2011 Pennsylvania Avenue, NW, Washington, DC 20006 (202) 293-2200 x330 (202) 293-2208/Fax E-mail: [email protected]

O’Malley, Patricia A. Rubino & McGeehin, Chartered, 6905 Rockledge Drive, Suite 700, Bethesda, MD 20817 (301) 214-4166 (301) 564-2994/Fax E-mail: [email protected]

Rauschenberg, Mary E. Andersen LLP, 33 W Monroe Street, 9th Floor Chicago, IL 60603 (312) 507-7634 (312) 462-3287/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 153 Rothman, Frederick H. Loeb & Troper, 655 3rd Avenue, 17th Floor, New York, NY 10017 (212) 867-4000 (212) 867-9810/Fax E-mail: frothman@msn. com

Stump, Mitchell L. 26 Princewood Lane, Palm Beach Gardens, FL 33410-1493 (561) 776-0452 (561) 776-0454/Fax E-mail: [email protected]

Tax Executive Committee Liaison Goldfarb, Robert L. Schoenfeld Mendelsohn & Goldfarb, 100 Crossways Park West, Woodbury, NY 11797-2012 (516) 364-0100 (516) 364-0364/Fax E-mail: [email protected]

Staff Liaison Lisa Winton - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: [email protected]

154 Document ID: 4.9.P06.101 Individual Income Taxation Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to individual income taxation; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

Objectives: To monitor legislative and regulatory activity in the individual tax area. To suggest areas for modifications to simplify and clarify the individual tax provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to individual income taxes. To liaise and set up joint task forces with the AICPA Personal Financial Planning group.

Appointed TRP Members

Thompson, Patricia, Chair Piccerelli, Gilstein & Co., 144 Westminster Street, Providence, RI02903-2282 (401) 831-0200 (401) 331-8562/Fax E-mail: [email protected]

Hegt, Ronald B., Immediate Past Chair Hays & Company, 477 Madison Avenue, 10th Floor, New York, NY 10022-5802 (212) 572-5559 (212) 572-5572/Fax E-mail: [email protected]

DiRe, Elda A. Ernst & Young LLP, 787 Seventh Avenue, New York, NY 10019 (212) 773-3190 (212) 773-2215/Fax E-mail: [email protected]

Goodman, Steven S. The Goodman CPA Group PLLC, 500 Seaview Avenue, Staten Island, NY 10305 (718) 980-7405 (718) 980-7681/Fax E-mail: [email protected]

Mailer, Joel S. Joel S. Mailer, CPA, Certified Public Accountant & Business Advisors, 110 North Washington Street, Suite 400, Rockville, MD 20850 (301) 424-2388 (301) 294-4005/Fax E-mail: [email protected]

Markman, Carol C. Carol C. Markman, CPA, 638 Meadow Court, Westbury, NY 11590 (516) 997-9067 (516) 334-7668/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 155 Rowe, Katherine M. Rowe & Rowe PC, CPAs, 2616 Mesilla, NE, Suite 1-A, Albuquerque, NM 87110 (505) 881-4990 (505) 881-6610/Fax E-mail: [email protected]

Shangold, Dianne Dianne C. Shangold Chtd., 11921 Rockville Pike, Suite 407, Rockville, MD 20852-2737 (301) 984-3201 (301) 984-8404/Fax E-mail: [email protected]

Strain, William V. Strain, Guszak & Co., P.C., 7130 S 29th Street, Suite F, Lincoln, NE 68516 (402) 420-7300 (402) 420-7302/Fax E-mail: [email protected]

Westort, Peter J. University of Massachusetts Boston, Department of Accounting & Finance, Boston, MA 02125-3393 (617) 287-7687 (617) 287-7725/Fax E-mail: [email protected]

Tax Executive Committee Liaison Raymon, Jeffrey L. Rosenfield, Holland, Raymon & Pielech, P.C., 700 Pleasant Street, 3rd Floor, New Bedford, MA 02740 (508) 999-4548 (508) 990-0620/Fax E-mail: [email protected] [email protected]

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

Individual Income Tax TRP Active Task Forces

Disaster Area Practice Guide Task Force

OBJECTIVE/PROJECT DESCRIPTION: To review, expand, and update the Disaster Area Practice Guide to assist members and state societies with guidance in this area, and to continue to make the guide available to members online as an AICPA Tax Division resource.

Appointed Task Force Members

Galdieri, Anna Maria, Chair 6517 Dana Street, Oakland, CA 94609-1107 (510) 601-6691 (510) 652-0454/Fax E-mail: [email protected] Bishop, Karen D. Karen D. Bishop, CPA, 5A N. Zetterower Avenue, Statesboro, GA 30458 (912) 489-1976 (912) 764-9562/Fax E-mail: [email protected]

156 Document ID: 4.9.P06.101 Strauss, Kenneth J. Berkowitz, Dick, Pollack & Brant, 1 Southeast 3rd Avenue, Miami, FL 33131 (305) 379-7000 (305) 3 79-8200/Fax E-mail: [email protected]

Solomon, Norman S. Norman S. Solomon, CPA, Inc. 2255 Avenida De LaPlaya, Suite 6, La Jolia, CA 92037-3239 (858) 459-3307 (858) 459-3372/Fax E-mail: [email protected]

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

Domestic Interspousal Tax Relations Task Force

OBJECTIVE/PROJECT DESCRIPTION: To develop comments and to consider other appropriate follow-up regarding the IRS proposed regulations on innocent spouse relief. Appointed Task Force Members Thompson, Patricia A., Chair Piccerelli, Gilstein & Co., 144 Westminster Street, Providence, RI02903-2282 (401) 831-0200 (401) 331-8562/Fax E-mail: [email protected] Alport, Alan S., Vice Chair Blackman Kallick Bartelstein LLP, 300 S Riverside Plaza, Suite 660, Chicago, IL 60606-6696 (312) 980-2940 (312) 207-1066/Fax E-mail: aalport@bkbcpacom Bologna, Emily Greenstein, Rogoff, Olsen & Co., 2483 E. Bayshore Road, Suite 203, Paloalto, CA 94303 (650) 856-2382 (650) 856-2386 /Fax E-mail: [email protected] Hegt, Ronald B. Hays & Company, 477 Madison Avenue, 10th Floor, New York, NY 10022-5802 (212) 572-5559 (212) 572-5572/Fax E-mail: [email protected] Rowe, Katherine M. Rowe & Rowe PC, CPAs, 2616 Mesilla, NE, Suite 1-A, Albuquerque, NM 87110 (505) 881-4996 (505) 881-6610/Fax E-mail: [email protected] Ullman, Peggy Ullman & Company, PLC, 2400 E. Arizona Biltmore Circle, Suite 1220, Phoenix, AZ 85016 (602) 224-0166 (602) 224-6062/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 157 Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

Individual AMT Task Force

OBJECTIVE/PROJECT DESCRIPTION: To work with the American Bar Association on joint individual alternative minimum tax (AMT) proposals to be submitted to Congress. To communicate any relevant legislation to members via articles in various publications and on AICPA online.

Appointed Task Force Members Hegt, Ronald B., Chair Hays & Company, 477 Madison Avenue, 10th Floor, New York, NY 10022-5802 (212) 572-5559 (212) 572-5572/Fax E-mail: [email protected] Serotta, Abram J., Vice Chair Serotta, Maddocks, Evans & Co., 701 Greene Street, Suite 200, Augusta, GA 30901-2322 (706) 722-5337 (706) 724-3299/Fax E-mail: [email protected] DiRe, Elda A. Ernst & Young LLP, 787 Seventh Avenue, New York, NY 10019 (212) 773-3190 (212) 773-2215/Fax E-mail: elda. dire@ey. com Wahrmann, Sally A. 43 Mackey Avenue, Port Washington, NY 11050 (516) 883-3755 (516) 944-6431 /Fax E-mail: [email protected]

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

Residential Sales Issues Task Force

OBJECTIVE/PROJECT DESCRIPTION: To develop comments and to consider other appropriate follow-up regarding Section 121 residence sale issues.

Appointed Task Force Members Solomon, Norman S., Chair Norman S. Solomon, CPA, Inc., 2255 Avenida De LaPlaya, Suite 6, La Jolia, CA 92037-3239 (858) 459-3307 (858) 459-33 72/Fax E-mail: [email protected]

158 Document ID: 4.9.P06.101 Galdieri, Anna Maria 6517 Dana Street, Oakland, CA 94609-1107 (510) 601-6691 (510) 652-0454/Fax E-mail: [email protected] Markman, Carol C. Carol C. Markman, CPA, 638 Meadow Court, Westbury, NY 11590 (516) 997-9067 (516) 334-7668/Fax E-mail: [email protected] Mears, Mina Mears & McCullough, 29 South Avenue West, Cranford, NJ 07016-2660 (908) 276-7685 (908) 2 76-5999/Fax E-mail: [email protected] Thompson, Patricia, Piccerelli, Gilstein & Co., 144 Westminster Street, Providence, RI 02903-2282 (401) 831-0200 (401) 331-8562/Fax E-mail: [email protected]

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 159 International Taxation Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to international taxation; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor and actively participate in developments involving cross-border tax planning; multinational company mergers, joint ventures, etc. To participate in the debate on the legislative reform of the international tax system which is expected to take place next year. To monitor developments in negotiations involving the U.S. tax treaty with Canada, as well as the recently announced treaty with Italy. To comment on the upcoming Treasury Department deferral study.

Appointed TRP Members

Mattson, Andrew M., Chair Mohler, Nixon & Williams, 635 Campbell Technology Pkwy, Suite 100, Campbell, CA 95008 (408) 369-2400 (408) 879-9485/Fax E-mail: [email protected] Anson, Timothy F., Immediate Past Chair PricewaterhouseCoopers LLP, 1301 K Street, NW, 800 West, Washington, DC 20005-3333 (202) 414-1664 (202) 414-1376/Fax E-mail: [email protected] Barthelmai, Olaf Brown, Edwards & Company, L.L.P., 319 McClanaham Street, P.O. Box 12388, Roanoke, VA 24025 (540) 345-0936 xl020 (540) 342-6181/Fax E-mail: [email protected] Kennedy, John P. Deloitte & Touche LLP, Two Hilton Court, P.O. Box 319, Parsippany, NJ 07054 (973) 683-7018 (973) 683-6721/Fax E-mail:[email protected] Pimlott, Christopher J. Andersen LLP, 633 W 5th Street, Los Angeles, CA 90071-2008 (213) 614-1668 (213) 553-4005/Fax E-mail: [email protected] Rowen, Ellen Unisys Corporation, M/S E8 120, Unisys Way, Blue Bell, PA 19424 (215) 986-4752 (215) 986-6961/Fax E-mail: ellen. rowen@unisys. com Schmidt, Paul M. KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-3178 (202) 533-8568/Fax E-mail: [email protected]

160 Document ID: 4.9.P06.101 Sullivan, Neil A.J. 131 Arsdley Road, Scarsdale, NY 10583 (914) 723-3078 (914) 723-3078/Fax E-mail: [email protected]

Vernazza, Ben J. The Overseas Oversight Group, 1641 Calypso Drive, Aptos, CA 95003 (831) 688-6000 (831) 658-8233/Fax E-mail: [email protected] Wood, Kenneth Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8018 (202) 327-5699/Fax E-mail: [email protected]

Tax Executive Committee Liaison Whitson, James P. Delphi Automotive Systems Corp., M/C 483400626, 5725 Delphi Drive, Troy, MI 48098 (248) 813-2594 (248) 813-2648/Fax E-mail: james.p.whitson@delphiauto. com

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

International Tax TRP Active Task Forces Transfer Pricing Task Force

OBJECTIVE/PROJECT DESCRIPTION: To produce for The Tax Adviser an article on transfer pricing that will include discussion of IRS’s program for small company Advance Pricing Agreements.

Appointed Task Force Members Benson, David M., Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-5788 (202) 327-6721/Fax E-mail: [email protected] O’Sullivan, Barry J. Texaco, Inc., 2000 Westchester Avenue, Room 2438, White Plains, NY 10650 (914) 253-4394 (914) 253-6127/Fax E-mail: [email protected]

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 161 Partnership Taxation Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to partnership taxation; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor legislative and administrative activity in the partnership tax area. To identify issues and suggest, direct/oversee, participate in when possible, and review task force projects relating to partnerships and limited liability companies. To develop and produce new products and services to assist members in tax practice. To liaise and work on joint projects with the American Bar Association Tax Section’s Partnership Committee, Limited Liability Companies Task Force, Real Estate Committee and others where necessary, and with other committees and groups within the AICPA, either directly or through task forces.

Appointed TRP Members

Wilner, Paul H., Chair Grossberg Company LLP, 6707 Democracy Boulevard, Suite 300, Bethesda, MD 20817 (301) 571-1900, x206 (301) 571-1932/Fax E-mail: [email protected]

Case, Elizabeth Ann, Vice Chair PricewaterhouseCoopers LLP, 1301 K Street, NW, 800 W, Washington, DC 20005-3333 (202) 414-1628 (202) 414-1562/Fax E-mail: elizabeth. [email protected]. com

Burton, Hughlene A. University of North Carolina at Charlotte - Department of Accounting, 9201 University City Blvd., Charlotte, NC 28223 (704) 547-2117 (704) 547-3123/Fax E-mail: [email protected]

Dunavant, Stephen T. Thompson Dunavant PLC, 5100 Poplar Avenue, Suite 1400, Memphis, TN 38137 (901) 767-9024 (901) 767-5857/Fax E-mail: [email protected]

Fields, Deborah KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-4580 (202) 533-8534/Fax E-mail: [email protected]

162 Document ID: 4.9.P06.101 Lascari, Nicholas S. Virchrow, Krause & Company LLP, 115 S. 84th Street, Suite 400, Milwaukee, WI 53214-1475 (414) 777-5368 (414) 777-5555/Fax E-mail: [email protected]

McWilliams, John G. San Francisco State University, School of Business, 1600 Holloway, San Francisco, CA 94132 (415) 338-6345 (415) 285-8048/Fax E-mail: [email protected]

Norton, David G. Reznick, Fedder & Silverman, CPAs, P.C., 2 Hopkins Plaza, Suite 2100, Baltimore, MD 21201 (410) 783-7827 (410) 576-8814/Fax E-mail: [email protected]

Sowell, James B. Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7787 (202) 481-7764/Fax E-mail: [email protected]

Tax Executive Committee Liaison Heller, Kenneth H. George Mason University, Mail Stop 5F4, Enterprise Hall, Room 116, 4400 University Drive, Fairfax, VA 22030-4443 (703) 993-1765 (703) 993-1809/Fax E-mail: [email protected]

Staff Liaison Marc Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

Partnership Tax TRP Active Task Forces

Notice 2000-29 Partnership Options Task Force Objective/ Project Description: To respond to an IRS request for comments on notice 2000-29 dealing with the tax treatment of partnership options and convertible instruments.

Appointed Task Force Members Fox, Gary A., Chair Crowe, Chizek & Company LLP, 330 East, Jefferson Blvd., P.O. Box 7, South Bend, IN 46624 (219) 236-7604 (219) 236-8692/Fax E-mail: [email protected] Andreola, Mike BDO Seidman, LLP, 330 Madison Avenue, New York, NY 10017-4879 (212) 885-8388 (212) 697-4997/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 163 Crnkovich, Robert J. Ernst & Young, LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8785 (202) 327-6728/Fax E-mail: [email protected] Dance, Glenn E. Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7746 (202) 481-7763/Fax E-mail: [email protected] Greenwald, Michael J. BDO Seidman, LLP, 330 Madison Avenue, New York, NY 10017-4879 (212) 885-8366 (212) 697-4840/Fax E-mail: [email protected] Lefebvre, Guillaume Deloitte & Touche LLP, Two World Financial Center, New York, NY 10281-1414 (212) 436-6597 (212) 653-3272 E-mail: [email protected] Panock, Bruce I., CPA MST Director of Tax Services, George R. Funaro & Co., P.C., One Penn Plaza, Suite 3515, New York, NY 10119-3595 (212) 947-3333 xll6 (212) 629-3071/Fax E-mail: [email protected] Schneider, Steven R. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8083 (202) 327-6729/Fax E-mail: [email protected]

Wilner, Paul H. Grossberg Company LLP, 6707 Democracy Boulevard, Suite 300, Bethesda, MD 20817 (301) 571-1900, x206 (301) 571-1932/Fax E-mail: [email protected]

Staff Liaison Marc Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

Section 752 Practice Guides Taskforce Objective/Project Description: This practice guide is intended to enhance the practitioner’s knowledge of partnership liabilities and increase the ability to appropriately handle such issues. Among other things, the guide will provide the basics for allocating partnership debt, including recourse and nonrecourse debt, the allocation of debt among multiple properties and/or multiple partners, and will address the concepts of sections 704(b) and (c) in dealing with section 752. The guide will attempt to weave together all of the intricately interrelated rules into an understandable format and will include narrative, examples and traps for the unwary. 164 Document ID: 4.9.P06.101 Appointed Task Force Members Ricketts, Robert, Chair Texas Tech University, Box 42101, College of Business Administration, Lubbock, TX 79409 (806) 742-3180 (806) 742-3182/Fax E-mail: [email protected] Boman, Tom Advantage Capital Partners, 7733 Forsyth Boulevard, Suite 1850, St, Louis, MN 63105 (314) 725-0800 (636) 725-4265/Fax E-mail: [email protected] Masselli, John J. Texas Tech University, Box 42101, College of Business Administration, Lubbock, TX 79409 (806) 742-2392 (806) 742-3182/Fax E-mail: [email protected] Thorsen, Richard S. Richard D. Thorsen, CPA/ABV, CVA, 5429 Rowland Park Rd., Minnetonka, MN 55343-4358 (952) 930-9376 (952) 930-9385/Fax E-mail: [email protected]

Wilner, Paul H. Grossberg Company LLP, 6707 Democracy Boulevard, Suite 300, Bethesda, MD 20817 (301) 571-1900, x206 (301) 571-1932/Fax E-mail: [email protected]

Staff Liaison Marc A. Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

Section 1.469-7 Self-Charged Items Task Force Objective/Project Description: To respond to a Treasury business plan item and IRS request for comments on 1991 proposed regulations dealing with self-charged interest and to comment primarily on whether such regulations, in the light of the recent Hillman case and other cases, can be expanded to allow passive deductions to offset related-party non-passive income with regard to other self-charged items.

Appointed Task Force Members Lascari, Nicholas S. Virchrow, Krause & Company LLP, 115 S. 84th Street, Suite 400, Milwaukee, WI 53214-1475 (414) 777-5368 (414) 777-5555/Fax E-mail: nlascari@virchowkrause. com

Fox, Gary A. Crowe, Chizek & Company LLP, 330 East, Jefferson Blvd., P.O. Box 7, South Bend, IN 46624 (219) 236-7604 (219) 236-8692/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 165 Rewolinski, William Sattell, Johnson, appel & Co., S.C., 700 N Water Street, Suite 1100, Milwaukee, WI 53202-4206 (414) 273-0500 (414) 273-0184 E-m ail: william rewolinski@sattell. com

Section 1402 Legislative Task Force Objective/Project Description: To continue working with Congress, its staff and other organizations, including the American Bar Association, until an acceptable solution is implemented to resolve the uncertainties regarding the self-employment taxation of partners of partnerships and members of limited liability companies.

Appointed Task Force Members Koppel, Michael D., Chair Gray, Gray & Gray, LLP, 34 Southwest Park, Westwood, ME 02090 (781) 407-0300 (781) 407-0303 /Fax E-mail: [email protected] Dance, Glenn E. Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7746 (202) 481-7763/Fax E-mail: glenn.e.dance@us. andersen. com Hajduch, Mark A. Crowe Chizek and Company LLP, P.O. Box 3697, One Mid America Plaza, Oak Brook, IL 60522-3697 (630) 574-1615 (630) 574-1609/Fax E-mail: [email protected] Hegt, Ronald B. Hays & Company, 477 Madison Avenue, 10th Floor, New York, NY 10022-5802 (212) 572-5559 (212) 572-5572/Fax E-mail: [email protected] Heller, Kenneth H. George Mason University, Mail Stop 5F4, Enterprise Hall, Room 116, 4400 University Drive, Fairfax, VA 22030-4443 (703) 993-1765 (703) 993-1809/Fax E-mail: [email protected]

Staff Liaison Marc Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

166 Document ID: 4.9.P06.101 S Corporation Taxation Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to S corporation taxation; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor legislative and administrative activity in the S corporation tax area. To identify issues and suggest, direct/oversee, participate in when possible, and review task force project results concerning improvements to the law relating to S corporations. To develop and produce new products and services to assist members in tax practice and to communicate with them, including through periodic articles in The Tax Adviser. To liaise and work on joint projects with the American Bar Association Tax Section’s S Corporation Committee, and others where necessary, and with other committees and groups within the AICPA, either directly or through task forces.

Appointed TRP Members

MacDonough, Laura M., Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8060 (202) 327-6707/Fax E-mail: [email protected]

Orbach, Kenneth N., Vice Chair Florida Atlantic University, School of Accounting, College of Business, Boca Raton, FL 33431 (561) 297-2779 (561) 297-7023/Fax E-mail: [email protected]

Erickson, Jeffrey A. Andersen LLP, 1666 K Street, NW, 8th Floor, Washington, DC 20006- 2873 (202) 481-7740 (202) 481-7763/Fax E-mail: Jeffrey.a.erickson@us. andersen. com

Hajduch, Mark A. Crowe Chizek and Company LLP, P.O. Box 3697, One Mid America Plaza, Oak Brook, IL 60522-3697 (630) 574-1615 (630) 574-1609/Fax E-mail: [email protected]

Karlinsky, Stewart San Jose State University, College of Business, San Jose, CA 95192-0066 (408) 924-3482 (408) 924-3463/Fax E-mail: [email protected]

Porcaro, Gregorgy A. Brindamour, Otrando, Porcaro & Associates, Ltd., 1230 Greenwich Avenue, Warwick, RI 02886-4507 (401) 739-9250 (401) 739-7254/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 167 Smith, Greg W. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 414-1531 (202) 312-7538/Fax E-mail: [email protected]

Sokolski, P. Gerard Mengel, Metzger, Barr & Co., LLP, 100 Chestnut Street, Suite 1200, Rochester, NY 14604 (716) 423-1860 (716) 423-5966/Fax E-mail: [email protected]

Walton, Deanna KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-4156 (202) 533-8840/Fax E-mail: [email protected]

Tax Executive Committee Liaison Sansone, James W. McGladrey & Pullen LLP, 630 Dundee Road, Suite 425, Northbrook, IL 60062 (847) 291-9600 (847) 291-9693/Fax E-mail: [email protected]

Staff Liaison Marc Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

S Corporations Tax TRP Active Task Forces

Section 338(h)(10) Project Task Force

Objective/Project Descripton: To develop a practice tool, including a checklist, for small and mid-size firms, to assist in accurately making section 338(h)(10) (deemed asset sales between C and S corporations) elections. Such tool might be included in the annual Tax Practice Guide and Checklists publication or an alternate method of member dissemination may be used.

Appointed Task Force Members Orbach, Kenneth N., Chair Florida Atlantic University, School of Accounting, College of Business, Boca Raton, FL 33431 (561) 297-2779 (561) 297-7023/Fax E-mail: [email protected] Karlinsky, Stewart San Jose State University, College of Business, San Jose, CA 95192-0066 (408) 924-3482 (408) 924-3463/Fax E-mail: [email protected]

168 Document ID: 4.9.P06.101 Smith, Greg W. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 414-1531 (202) 312-7538/Fax E-mail: [email protected]. com

Starr, Samuel P. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 414-4423 (202) 414-1482/Fax E-mail: [email protected]. com

Staff Liaison Marc A. Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

Qualified Subchapter S Subsidiary (QSub) Implementation Guide Taskforce

OBJECTIVE: To develop a practice guide, including a checklist, for small and mid-size firms, to assist practitioners in understanding the uses of and procedures related to using QSubs as a part of an S corporation’s business structure. Such tool is to be published on www.CPA2Biz.com, but might also be included in the annual Tax Practice Guides and Checklists publication.

Appointed Task Force Members

Jamison, Robert W. Indiana University, Kelley School of Business, BS 4010, 801 W. Michigan St., Indianapolis, IN 46202 (317) 274-4936 (317) 274-3312/Fax E-mail: [email protected]

Porcaro, Gregory A. Brindamour, Otrando, Porcaro & Assoc., Ltd., 1230 Greenwich Avenue, Warwick, RI 02886-4507 (401) 439-9250 (401) 739-7254/Fax E-mail: [email protected]

Solomon, Norman S. Norm S. Soloman, CPA, Inc., 2255 Avenida De LaPlaya, Suite 6, La Jolla, CA 92037-3239 (858) 459-3307 (858) 459-33 72/Fax E-mail: [email protected]

Walton, Deanna KPMG, LLP, 2001 M Street, NW, Washington, DC 20036 (202) 533-4156 (202) 533-8840/Fax E-mail: [email protected] Staff Liaison Marc A. Hyman - Technical Manager 202-434-9231 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 169 State and Local Tax Technical Resource Panel

PURPOSE: To serve the members by supporting the Tax Executive Committee; acting as its primary resource in identifying and communicating important trends, emerging issues and significant events in state and local taxation; recommending formation of and assist the Tax Executive Committee and its constituent committees/technical resource panels (TRPs) in monitoring task force activities and performing technical reviews of their projects; and assisting the Tax Executive Committee and its constituent committees/TRPs in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVE: To monitor legislative and regulatory activity in the state and local tax area. To suggest areas for modifications to simplify and clarify the state and local tax rules. To identify issues and suggest, direct/oversee, participate in when possible, and review task forces concerning improvements to the law, rules and tax process relating to state and local taxes. To generally liaise with and set-up task forces to work on joint projects with the Multistate Tax Commission, Federation of Tax Administrators, Committee on State Taxation, Tax Executives Institute, Nation Tax Association, American Bar Association, and IRS Fed-State Relations Office. To liaise with, work on joint projects with, and respond to guidelines from the multistate Tax Commission on state tax nexus. To monitor developments and create AICPA positions in this area. To communicate with members, including periodic articles in The Tax Adviser.

Appointed TRP Members

Naghavi, Faranak, Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8033 (202) 32 7-8081/Fax E-mail: [email protected]

Boucher, Karen J., Immediate Past Chair Andersen LLP, 100 East Wisconsin Avenue, Milwaukee, WI 53202 (414) 283-3621 (414) 283-3200/Fax E-mail: [email protected]

Gates, Virginia PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, Suite #7 S-206, New York, NY 10019 (646) 394-3020 (646) 394-4900/Fax E-mail: [email protected]

Joseph, Douglas A. Blum, Shapiro & Company, P.C., 29 South Main Street, P.O. Box 272000, West Hartford, CT 06127 (860) 561-4000 (860) 521-2937/Fax E-mail: [email protected]

Mason, Michael E. Alabama Revenue Department, 50 Ripley, Montgomery, AL 36154 (334) 242-1182 (334) 242-0550/Fax E-mail: [email protected]

170 Document ID: 4.9.P06.101 Peterson, Daniel F. Larson, Allen, Weishaire & Co., LLP 220 S 6th Street, Suite 1000, Minneapolis, MN 55402 (612) 376-4709 (612) 376-4850/Fax E-mail: [email protected]

Raabe, William A. Samford University, 800 Lake Shore Drive, Birmingham, AL 35229 (205) 726-2446 (205) 726-2464/Fax E-mail: [email protected]

Schelthelm, Rick R. American Family Mutual Insurance Company, 6000 American Parkway, Madison, WI 53783 (608) 242-4100 (608) 243-4923/Fax E-mail: [email protected]

Warner, Karen L. Deloitte & Touche LLP, 1010 Grand, Suite 400, Kansas City, MO 64106 (816) 221-4200 (816) 881-5160/Fax E-mail: [email protected]

Tax Executive Committee Liaison Petersen, Robert A. Petrinovich Pugh & Company, LLP, 333 West Santa Clara Street, Suite 830, San Jose, CA 95113 (408) 287-7911 (408) 297-7836/Fax E-mail: [email protected]

Staff Liaison Carol B. Ferguson - Technical Manager (202) 434-9243 (202) 638-4512/Fax E-mail: [email protected]

State & Local Tax TRP Active Task Forces State Tax Checklists Task Force Objective/Project Description: To assist with updating the 2000 AICPA state tax checklists and practice guides. To liaise/communicate with the state tax revenue departments and state societies regarding technical state tax changes to the checklists. To inform the volunteer members in this area of changes.

Appointed Task Force Members Hyatt, Larry R., Chair Lattimore, Black, Morgan & Cain, P.C., 5203 Maryland Way, Suite 200, P.O. Box 1869 (37024- 1869), Brentwood, TN 37027 (615) 377-4600 (615) 377-6688 /Fax E-mail: [email protected]

Document ID: 4.9.P06.101 171 Evans, Marianne, Vice Chair KPMG LLP, 2001 M Street, NW, Washington, DC 20036-3310 (202) 533-4188 (202) 533-4189/Fax E-m ail: m evans@kpmg. com Boucher, Karen J. Andersen LLP, 100 East Wisconsin Avenue, Milwaukee, WI53202 (414) 283-3621 (414) 283-3200/Fax E-mail: [email protected]. com Lobins, Norman Deloitte & Touche LLP, 250 E. 5th Street, Suite 1900, Cincinnati, OH 45201 (513) 784-7173 (513) 984-0005/Fax E-mail: [email protected] Naghavi, Faranak Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8033 (202) 327-8081/Fax E-mail: [email protected] Nakamura, Karen M. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005-3333 (202) 414-4382 (202) 414-1482/Fax E-mail: [email protected]

Staff Liaison Carol B. Ferguson - Technical Manager (202) 434-9243 (202) 638-4512/Fax E-mail: [email protected]

Streamlining Sales Taxes Working Group Objective and Project Description: To monitor the activities of and to respond to resulting proposals of the Streamlined Sales Tax Project (SSTP). The SSTP is an effort created by state governments, with input from local governments and the private sector, to simplify and modernize sales and use tax administration. The project incorporates uniform definitions within tax bases, simplified audit and administration procedures, and emerging technologies with the goal of substantially reduce the burdens of tax collection. The SSTP is focusing on sales and use tax administration systems for both “main street” and “remote” sellers for all types of commerce.

The project is broken into four areas of emphasis that mirror the SSTP working group structure. Each task force member has been assigned primary responsibility for an area (shown in italics below).

Appointed Task Force Members Tax Base - Gates, Virginia (Ginny), Chair PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, Suite #7 S-206, New York, NY 10019 (646) 394-3020 (646) 394-4900/Fax E-mail: [email protected]

172 Document ID: 4.9.P06.101 Sourcing - Boucher, Karen J. Arthur Andersen LLP, 100 East Wisconsin Avenue, Milwaukee, WI 53202 (414) 283-3621 (414) 283-3200/Fax E-mail: karen. [email protected]. com Registration, Rates, Returns and Remittances - (Bill) Lundeen, William Clifton Gunderson L.L.C., 1301 West 22nd Street, Suite 1100, Oak Brook, IL 60523 (630) 573-8600 (630) 573-0798/Fax E-mail: [email protected]

Technology - Mason, Michael E. Alabama Revenue Department, 50 Ripley, Montgomery, AL 36154 (334) 242-1182 (334) 242-0550/Fax E-mail: [email protected] General Consultant - Oveson, W. Val PricewaterhouseCoopers LLP, Beneficial Life Tower, 36 South State Street, Suite 1700, Salt Lake City, UT 84111 (801) 537-5215 (801) 933-8106/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 173 Tax Accounting Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to the tax accounting; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor legislative and regulatory activity in the tax accounting area. To suggest areas for modifications to simplify and clarify areas surrounding tax inventory issues, accounting period issues and accounting method issues. To identify issues and suggest, direct, oversee, participate, and review task forces concerning improvements to the law and regulatory rules and regulations and the tax process relating to all tax accounting issues.

Appointed TRP Members

Kilinskis, Robert A., Chair Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7760(DC) (312) 507-5436 (Chicago) (312) 462-3981/Fax E-mail: [email protected]

Schneid, Joseph W., Immediate Past Chair Aldrich, Kilbride & Tatone, LLP, 5335 SW Meadows Road, Suite 401, Lake Oswego, OR 97035-3115 (503) 620-4489 (503) 624-0817/Fax E-mail: [email protected]

Flemmer, Jefry D. McGladrey & Pullen, LLP, 801 Nicollet Avenue, Suite 1300, Minneapolis, MN 55402 (612) 376-9250 (612) 376-9876/Fax E-mail: [email protected]

Graf, Margaret M. Briggs & Stratton Corporation, 8838 Lake Pointe Circle, Franklin, WI 53132 (414) 259-5431 (414) 259-5489/Fax E-mail: [email protected]

Hickman, Gary P. Oldcastle, Inc., 375 Northridge Road, Suite 350, Atlanta, GA 30350 (770) 677-2337 (770) 677-23 70/Fax E-mail: [email protected]

Kalis, Jr. Frank J. KPMG LLP, 2001 M Street, NW, Washington, DC 20036 (202) 467-3383 (202) 822-8887/Fax E-mail: fkalisjr(a)kpmg.com

174 Document ID: 4.9.P06.101 Tovig, Barry A. Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor, Washington, DC 20036-2618 (202) 327-8821 (202) 327-6724/Fax E-mail: [email protected]

Zarzar, Robert A. PricewaterhouseCoopers LLP, 1301 K Street, NW, 800 W, Washington, DC 20005 (202) 414-1705 (202) 312-7537/Fax E-mail: [email protected]. com

Zwick, Marc E. Zwick & Solomon, P.L.L.C., Suite 2300, 3000 Southfield Town Center, Southfield, MI 48075 (248) 356-2330 (248) 356-2328/Fax E-mail: [email protected]

Tax Executive Committee Liaison Herndon, Diane P., Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor, Washington, DC 20036 (202) 327-8819 (202) 327-6724/Fax E-mail: [email protected]

Staff Liaison George White - Technical Manager (202) 434-9268 (202) 638-4512/Fax E-mail: [email protected]

Tax Accounting TRP Active Task Forces

Inventory Issues Task Force

Objective/Project Description: To submit commentary and guidance on inventory issues regarding Uniform Capitalization and historic absorption method, LIFO and IRS efforts to minimize its use, and to develop and maintain the list of inventory discussion topics for liaison meeting with IRS inventory personnel. Task Force to disband upon either completion of meeting with IRS or if requested at that meeting by IRS, a written synopsis of our comments. Appointed Task Force Members Conjura, Carol, Chair KPMG LLP, 2001 M Street, NW, Washington, DC 20036-3310 (202) 467-3840 (202) 822-8887/Fax E-mail: [email protected] Davis, Richard O. 108 Deerfield Court, Selinsgrove, PA 17870 (717) 372-4460 (717) 3 72-4491/Fax E-mail: [email protected] Garrett, Richard W. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 822-4237 (202) 822-5835/Fax E-mail: richard.garrett @us.pwcglobal.com

Document ID: 4.9.P06.101 175 Kilinskis, Robert A. Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7760(DC) (312) 507-5436 (Chicago) (312) 462-3981/Fax E-m ail: robert.a.kilinskis@us. andersen. com Schneider, Leslie J. Ivins, Phillips & Barker, 1700 Pennsylvania Avenue, NW, Washington, DC 20006-4704 (202) 393-7600 (202) 347-4256/Fax E-mail: NA Tovig, Barry A. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8821 (202) 327-6724 /Fax E-mail: [email protected] Young, Barbara Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 862-2193 (202) 481-7763 /Fax E-mail: barbara.young@us. andersen.com Zarzar, Robert A. PricewaterhouseCoopers LLP, 1301 K Street, NW, Washington, DC 20005 (202) 414-1705 (202) 312-7537/Fax E-m ail: robert. zarzarla/us.pwcglobal. com

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

Tax Accounting Simplification Task Force

Objective/Project Description: To develop and submit simplification suggestions in the tax accounting areas regarding tax accounting periods, methods, and tax inventory accounting.

Appointed Task Force Members Herndon, Diane P., Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor, Washington, DC 20036 (202) 327-8819 (202) 327-6724/Fax E-mail: [email protected] Bullard, Jr. Steven M. Baird, Kurtz & Dobson, P.O. Box 1900, Springfield, MO 65801-1900 (417) 831-7283 (417) 831-4763/Fax E-mail: [email protected] Connor, James E. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, D.C. 20005 (202) 414-1771 (202) 312-7537/Fax E-mail: james. [email protected]. com

176 Document ID: 4.9.P06.101 Davis, Richard O. 108 Deerfield Court, Selinsgrove, PA 17870 (717) 372-4460 (717) 3 72-4491/Fax E-mail: [email protected] Devlin, Jr. Frank C. Deloitte & Touche, LLP, 555-12th Street, NW, Suite 500, Washington, D.C. 20004-1207 (202) 879-4910 (202) 879-5309/Fax E-mail: [email protected] Grooms, William P.O. Box 23607, Columbia, SC 29224-3607 (803) 790-4400 (803) 790-4400/Fax E-mail: [email protected] Hesse, Christopher W. LeMaster & Daniels, PLLC, 1350 S Pioneer Way, Moses Lake, WA 98837 (509) 750-1849 (509) 765-1931/Fax E-mail: [email protected] Kilinskis, Robert A. Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7760(DC) (312) 507-5436 (Chicago) (312) 462-3981/Fax E-mail: robert.a.kilinskis@us. andersen. com

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

Use of Cash Method Task Force

Objective/Project DESCRIPTION: To identify, develop and submit commentary and guidance on use of cash method of accounting, especially regarding IRS efforts to minimize such use for taxpayers with merchandise and or supplies. Task Force will disband after commentary is submitted on the proposed IRS regulations.

Appointed Task Force Members Anderson, Patricia, Chair Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7715 (202) 481-7763/Fax E-mail: patricia. anderson@us. andersen. com Conjura, Carol KPMG LLP, 2001 M Street, NW, Washington, DC 20036-3310 (202) 467-3840 (202) 822-8887/Fax E-mail: [email protected] Connor, James E. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W Washington, D.C. 20005 (202) 414-1771 (202) 312-7537/Fax E-mail: james. e. [email protected]. com

Document ID: 4.9.P06.101 177 Devlin, Jr. Frank C. Deloite & Touche, LLP, 555-12th Street, NW, Suite 500, Washington, D.C. 20004-1207 (202) 879-4910 (202) 879-5309/Fax E-mail: [email protected] Duys, Janies E. Rubino & McGeehin, Chartered, 6905 Rockledge Drive, #700, Bethesda, MD 20817-1818 (301) 652-7201 (301) 564-2994/Fax E-mail: [email protected] Gertzman, Stephen F. Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor Washington, DC 20036 (202) 327-8832 (202) 327-6724/Fax E-mail: [email protected] Hesse, Christopher W. LeMaster & Daniels, PLLC, 1350 S Pioneer Way, Moses Lake, WA 98837 (509) 750-1849 (509) 765-1931/Fax E-mail: [email protected] Minasian, Susan M. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8782 (202) 327-6724/Fax E-mail: [email protected] Panoutsos, Louis A. Crowe, Chizek & Company LLP, P.O. Box 3697, One Mid America Plaza, Oak Brook, IL 60522-3697 (630) 586-5126 (630) 574-1608/Fax E-mail: [email protected]

Staff Liaison James Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: [email protected]

178 Document ID: 4.9.P06.101 Trust, Estate, and Gift Tax Technical Resource Panel

PURPOSE: To support the Tax Executive Committee by acting as its primary resource in identifying issues and in developing technical and policy recommendations relating to trust, estate, and gift taxation; to recommend formation of and assist the Tax Executive Committee and its constituent committees in monitoring task force activities and performing technical reviews of their projects; and to assist the Tax Executive Committee and its constituent committees in maintaining appropriate liaisons with government, industry and other professional groups.

OBJECTIVES: To monitor legislative and regulatory activity in the trust and estate and gift tax area. To suggest areas for modifications to simplify and clarify the trust, estate and gift and generation skipping transfer tax provisions. To identify issues and suggest, direct/oversee, participate on when possible, and review task forces concerning improvements to the law and rules and tax process relating to fiduciary income taxes, estate and gift taxes, and generation skipping transfer taxes. To liaise and set up joint task forces with the AICPA Management Consulting Services and Personal Financial Planning groups. To liaise and meet with the estate tax technical staff at IRS, Treasury and Congress as well as other relevant organizations, e.g., the American Bar Association and the American Bankers Association, on relevant issues important to the AICPA. To communicate with members, including through periodic articles in The Tax Adviser.

Appointed TRP Members

Capassakis, Evelyn M., Chair PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, New York, NY 10019 (646) 394-2363 (646) 394-1334/Fax E-mail: evelyn. [email protected]

Lopez-Bowlan, Stephen, Vice Chair The Cheyne Walk Trust, Chief Financial Officer, 1325 Airmotive Way, Suite 262, Reno, NV 89502 (775) 348-0129 (775) 786-5414/Fax E-mail: [email protected]

Blume, Robert A. Washington Trust Bank, Trust Dept., W. 717 Sprague, P.O. Box 2127, Spokane, WA 99204 (509) 353-4156 (509) 353-2278/Fax E-mail: [email protected]

Bond, Barbara A. Hood and Strong, 101 California Street, Suite 1500, San Francisco, CA 94111 (415) 781-0793 (415) 421-2976/Fax E-mail: [email protected]

Cantrell, Carol Ann Briggs & Veselka Co., 6565 West Loop South, Suite 800, Bellaire, TX 77401 (713) 667-9147 (713) 667-1697/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 179 Mathers, Robert A. Clifton Gunderson L.L.C., 240 Algoma Blvd., Suite 200, P.O. Box 2886, Oshkosh, WI 54903 (920) 231-5890 (920) 231-1004/Fax E-mail: [email protected]

Perez, Robert L. KPMG LLP, Suite 3500, One Shell Square, New Orleans, LA 70139 (504) 584-1016 (504) 529-1518/Fax E-mail: [email protected]

Sawyers, Roby NC State University, Dept of Accounting, Box 8113, Raleigh, NC 27695-8113 (919) 515-4443 (919) 515-4446/Fax E-mail: [email protected]

Thorne, Steven A. Andersen LLP, 33 W Monroe Street, MS 04-54, Chicago, IL 60603 (312) 507-7216 (312) 462-3667/Fax E-mail: steven. [email protected]

Whitlock, Brian T. Blackman Kallick Bartelstein LLP, 300 S. Riverside Plaza, Chicago, IL 60606 (312) 980-2941 (312) 207-1066/Fax E-mail: [email protected]

Tax Executive Committee Liaison Bukofsky, Ward M. Moss Adams LLP, 11766 Wilshire Blvd., 9th Fl., Los Angeles, CA 90025 (310) 477-0450 (310) 477-0590/Fax E-mail: [email protected]

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

Trust, Estate & Gift Tax TRP Active Task Forces Expatriation Tax Task Force Objective/Project Description: To review and draft detail comments on the President’s Budget Proposal on Estate Tax Expatriation and related proposed legislation.

Appointed Task Force Members Capassakis, Evelyn M., Chair. PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, New York, NY 10019 (646) 394-2363 (646) 394-1334/Fax E-mail: evelyn. [email protected]. com

180 Document ID: 4.9.P06.101 Alden, Hank KPMG LLP, Washington National Tax, International Executive Services, 20001 M Street, NW, Washington, DC 20036 (202) 533-4094 (202) 533-4095/Fax E-mail: [email protected] Coplan, Robert Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8707 (202) 327-6725/Fax E-mail: [email protected] Gardner, John H. Andersen LLP, 1666 K Street, NW, Washington, DC 20006 (202) 481-7826 (202) 481-7794/Fax E-mail: john. h.gardner@us. andersen. com Jaffa, Tom Deloitte & Touche LLP, 2 World Financial Center, 225 Liberty Street, 8th FL, New York, NY 10281 (212) 436-4927 (212) 436-5500/Fax E-mail: [email protected] Lopez-Bowlan, Stephen The Cheyne Walk Trust, Chief Financial Officer, 1325 Airmotive Way, Ste. 262, Reno, NV 89502 (775) 348-0129 (775) 786-5414/Fax E-mail: Steve.lopez-bowlan@cheyne. com Schaefer, Michael K. Michael K. Schaefer, CPA, 185 Devonshire Street, Suite 1000, Boston, MA 02110-1407 (617) 423-2211 (617) 423-2625/Fax E-mail: [email protected] Spudowski, Michael A. Andersen LLP, 711 Louisiana Street, Suite 1300, Houston, TX 77002-2786 (713) 547-4325 (713) 547-4325/Fax (713) 408-6279 Cell Phone E-mail: michael.a.spudowski@us. andersen. com Sullivan, Neil A. J. 131 Arsdley Road Scarsdale, NY 10583-3630 (914) 723-3078 (914) 723-3078/Fax E-mail: [email protected]

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 181 Form 709 Task Force

Objective/Project Description: To draft comments to IRS on revisions to Forms 709 & 709A regarding the new GST law provisions. Project completion expected September 2001. Appointed Task Force Members Smith, Blake Chair Practitioners Publishing Co., 3221 Collinsworth, Fort Worth, TX 76107 (817) 252-4284 (817) 335-2927/Fax E-mail: [email protected] Barnes, Carol T. Cole, Evans & Peterson, Travis Place 5th Fl., 666 Travis Street - Drawer 1768, Shreveport, LA 71101 (318) 222-8367 (318) 425-4101/Fax E-mail: [email protected] Caplan, Robert Caplan & Solon, LLP, 563 Pilgram Drive, Suite D, Foster City, CA 94402-1211 (650) 573-5246 (650) 578-9278/Fax E-mail: [email protected] Hyde, Nancy K. Onstott, Craddick & Hyde CPAs, Inc., 16 NW 63rd Street, Suite 202, Oklahoma City, OK 73116 (405) 848-1099 (405) 848-1163/Fax E-mail: [email protected]

Lajoie, David E. David E. Lajoie, 1123 Over Lake Drive, Richardson, TX 75080 (972)235-4909 NO FAX

GST Exemption Allocation Task Force (joint task force with other professional organizations)

Objective/Project Description: To work to enact legislation to eliminate a tremendous liability problem for the profession regarding the GST exemption allocation.

Appointed Task Force Members Gardner, John H., Chair Andersen LLP, 1666 K Street, NW, Washington, DC 20006 (202) 481-7826 (202) 481-7794/Fax E-mail: john. h.gardner@us. andersen. com Abbin, Byrle M. Andersen LLP, 1666 K Street, NW, 10th Floor, Washington, DC 20006 (202) 862-3368 (202) 481-7801/Fax E-mail: [email protected] Blume, Robert A. Washington Trust Bank, Trust Dept., W. 717 Sprague, P.O. Box 2127, Spokane, WA 99204 (509) 353-4156 (509) 353-2278/Fax

182 Document ID: 4.9.P06.101 E-mail: [email protected] Capassakis, Evelyn M. PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, New York, NY 10019 (646) 394-2363 (646) 394-1334/Fax E-mail: evelyn. [email protected]. com Culver, Janice L. Key Trust Company, 436 Colonial Lane, Dayton, OH 45429-2106 (937) 586-7410 (937) 586-7287/Fax E-mail: [email protected] Sawyers, Roby NC State University, Dept of Accounting, Box 8113, Raleigh, NC 27695-8113 (919) 515-4443 (919) 515-4446/Fax E-mail: [email protected] Strobel, II George L. Andersen LLP, 100 Peabody Place, Suite 1100, Memphis, TN 38103 (901) 575-9224 (901) 575-9362/Fax E-mail: [email protected]. com

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

IRS Business Plan Task Force

Objective/Project Description:

Appointed Task Force Members

Bond, Barbara A. Chair Hood and Strong, 101 California Street, Suite 1500, San Francisco, CA 94111 (415) 781-0793 (415) 421-2976/Fax E-mail: [email protected]

Jones, Barbara A. Kerkering Berberio & Co., 1858 Ringling Blvd., Sarasota, FL 34236 (941) 365-4617, x230 (941) 954-3207/Fax E-mail: [email protected]

Perez, Robert (Bob) L. KPMG LLP, One Shell Square, Suite 2500, New Orleans, LA 70139 (504) 584-1016 (504) 529-1518/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 183 Transfer Tax Reform Task Force

Capassakis, Evelyn M. Chair PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, New York, NY 10019 (646) 394-2363 (646) 394-1334/Fax E-mail: evelyn. [email protected]. com

Gardner John H. Andersen LLP, 1666 K Street, NW, Washington, DC 20006 (202) 481-7826 (202) 481-7794/Fax E-mail: john. h.gardner@us. andersen. com

Sawyers Roby NC State University, Dept of Accounting, Box 8113, Raleigh, NC 27695-8113 (919) 515-4443 (919) 515-4446/Fax E-mail: roby [email protected]

Trust Income Task Force Objective/Project Description: To draft comments on the definition of trust income proposed regulations. To liaise with the state societies on the uniform principal and income act revisions. Appointed Task Force Members Cantrell, Carol Ann, Chair Briggs & Veselka Co., 6565 West Loop South, Suite 800, Bellaire, TX 77401 (713) 667-9147 (713) 667-1697/Fax E-mail: [email protected] Abbin, Byrle M. Andersen LLP, 1666 K Street, NW, 10th Floor, Washington, DC 20006 (202) 862-3368 (202) 481-7801/Fax E-mail: [email protected] Bond, Barbara A. Hood and Strong, 101 California Street, Suite 1500, San Francisco, CA 94111 (415) 781-0793 (415) 421-2976/Fax E-mail: [email protected] Blume, Robert A. Washington Trust Bank, Trust Dept., W. 717 Sprague, P.O. Box 2127, Spokane, WA 99204 (509) 353-4156 (509) 353-2278/Fax E-mail: [email protected] Capassakis, Evelyn M. PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, New York, NY 10019 (646) 394-2363 (646) 394-1334/Fax E-mail: evelyn. [email protected]. com Scriven, Suzanne Practitioners Publishing Co., 3221 Collinsworth, Fort Worth, TX 76107 (817) 252-4569 (817) 335-2927/Fax

184 Document ID: 4.9.P06.101 E-mail: [email protected]

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

Two Percent Task Force Objective/Project Description: Appointed Task Force Members Cantrell, Carol Ann, Chair Briggs & Veselka Co., 6565 West Loop South, Suite 800, Bellaire, TX 77401 (713) 667-9147 (713) 667-1697/Fax E-mail: [email protected]

Beane, D. Scott Dana S. Beane & Company, P.C., Certified Public Accountants, 376 Court Street, P.O. Box 695 Laconia, NH 03247 (603) 524-0507, ext. 15 (800) 585-2088 + (603)-528-2938/Fax E-mail: [email protected] Blume, Robert A. Washington Trust Bank, Trust Dept., W. 717 Sprague, P.O. Box 2127, Spokane, WA 99204 (509) 353-4156 (509) 353-2278/Fax E-mail: [email protected] Bond, Barbara A. Hood and Strong, 101 California Street, Suite 1500, San Francisco, CA 94111 (415) 781-0793 (415) 421-2976/Fax E-mail: [email protected]

Graham, Larry PricewaterhouseCoopers (206) 398-3020

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

Valuation Issues Task Force Objective/Project Description: To work with IRS in follow-up to comments previously submitted on proposed regulations. In conjunction with the MCS BV Committee, to develop a follow-up letter to the IRS on appraisal standards for adequate disclosure on gift tax returns. Appointed Task Force Members Mathers, Robert A., Chair

Document ID: 4.9.P06.101 185 Clifton Gunderson L.L.C., 240 Algoma Blvd., Suite 200, P.O. Box 2886, Oshkosh, WI 54903 (920) 231-5890 (920) 231-1004/Fax E-mail: robertmathers@cliftoncpa. com Bond, Barbara A. Hood and Strong, 101 California Street, Suite 1500, San Francisco, CA 94111 (415) 781-0793 (415) 421-2976/Fax E-mail: [email protected] Capassakis, Evelyn M. PricewaterhouseCoopers LLP, 1301 Avenue of the Americas, New York, NY 10019 (646) 394-2363 (646) 394-1334/Fax E-mail: evelyn. [email protected]. com Gardner, John H. Andersen LLP, 1666 K Street, NW, Washington, DC 20006 (202) 481-7826 (202) 481-7794/Fax E-mail: [email protected] Strobel, II George L. Andersen LLP, 100 Peabody Place, Suite 1100, Memphis, TN 38103 (901) 575-9224 (901) 575-9362/Fax E-mail: george.l.strobel@ us.andersen.com

Staff Liaison Eileen Sherr - Technical Manager (202) 434-9256 (202) 638-4512/Fax E-mail: [email protected]

186 Document ID: 4.9.P06.101 Alphabetical Listing of Voting and Task Force Members

Abbin, Byrle M...... 182, 184 Cantrell, Carol Ann...... 179, 184, 185 Adams, Richard D...... 128 Capassakis, Evelyn M...... 124, 179, 180, 183, 184, 186 Adkins Jr., G. Edgar...... 150 Caplan, Robert...... 182 Alden, Hank...... 181 Carlton, Lawrence H...... 141 Alport, Alan S...... 143, 157 Case, Elizabeth Ann...... 162 Anderson, Patricia...... 177 Ciesar, William W...... 141, 143 Andreola, Mike...... 163 Collins, Bryan P...... 148 Anson, Timothy F...... 160 Conjura, Carol...... 175,177 Connor, James E...... 176, 177 Coplan, Robert...... 181 B Corbet, Rene M...... 134 Corrick, Stephen R...... 118 Banks, Jim...... 148 Corrick, Stephen R.,...... 122 Barnes, Carol T...... 133, 182 Coustan, Harvey L... 130, 136, 143, 193 Barthelmai, Olaf...... 160 Cmkovich, Robert J...... 164 Bartz, Timothy J...... 131 Culver, Janice L...... 183 Beane, D. Scott...... 185 Beck, Allen, M...... 139 Benson, David M...... 161 D Bentley, Steven K...... 122, 128 Berger, Harvey J...... 153 Dance, Glenn E...... 164, 166 Bernstein, Rachelle B...... 139 Davis, Richard 0...... 175, 177 Betts, Rick...... 128 De Georgio, Thomas J...... 134 Bishop, Karen...... 156 Devlin, Jr. Frank C...... 177, 178 Black, Jr. Daniel L...... 134 DiGiantommaso, Robert M...... 128 Blair, Ronald J...... 134 DiRe, Elda A...... 155, 158 Blalock, Colin E...... 131 Dolan, Michael P...... 134 Blaylock, William B ...... 121 Dougherty, James A...... 133 Blazek, Jody...... 153 Dunavant, Stephen T...... 162 Blume, Robert A...... 179, 182, 184, 185 Duvall, Kevin A...... 148 Bologna, Emily...... 157 Duys, James E...... 178 Boma, John C...... 150, 151 Dwyer, Cindy...... 150 Bond, Barbara A...... 179, 183, 184, 185, 186 Boozer, Nancy H...... 141, 143 Boucher, Karen J...... 170, 172, 173 E Bowman, Tom...... 165 Boyer, Mark W...... 147, 149 Eckert, Richard T...... 146 Bukofsky, Ward M...... 119, 180 Einhorn, Alan R...... 141, 143 Bullard, Jr. Steven M...... 176 Elgin, Eve...... 143, 144 Burke, Timothy J...... 134 Elinsky, Peter I...... 150 Burnett, Davis S...... 146 Ely, Mark H...... 119, 121, 135, 136, 137 Burton, Hughlene A...... 162 Ericson, Jeffrey B...... 167 Butler, Kimberly A...... 134 Evans, Marianne...... 172 Byelich, Robert G...... 139 Everidge, Kathryn L...... 136

Document ID: 4.9.P06.101 187 Ferriter, Kaye B...... 153 Igdalsky, Hope.... 128 Fields, Deborah...... 162 Israeloff, Robert L. 125 Fisher, Craig A...... 131 Flemmer, Jefry D...... 174 Fowler, Anna C...... 123 Fox, Gary A...... 163,165 Friedman, Ronald E...... 121 Jacobs, Harriet A. 134 Funk, Bryan B...... 122 Jaffa, Tom...... 181 Johnson, Linda M. 151

Gardner John H...... 184 Kalis, Jr. Frank J...... 174 Gardner, John C...... 141, 143, 144 Kamerow, Martin, L. 136 Gardner, John H...... 181, 182, 186 Kane, Robert...... 131 Garrett, Richard W...... 175 Karlinsky, Stewart.... 130, 167, 168 Gates, Virginia...... 170, 172 Katch, Ronald S...... 144 Germano, Lisa C...... 151 Kautter, David J...... 123 Gertzman, Stephen F...... 178 Keller, Joseph L...... 139 Gervie, Mary Lou...... 134 Kelloway, Lisa A..... 147 Goldfarb, Robert L...... 119, 154 Kennedy, John P...... 160 Goodman, Steven S...... 155 Kersh, Arthur F...... 131 Graf, Margaret M...... 174 Kessler, Stuart...... 139 Graham, Larry...... 185 Kilinskis, Robert..... 125, 174, 176, 177 Gray, James A...... 146 Koppel, Michael D...... 125, 166 Greenwald, Michael J...... 164 Kosnett, Deborah.... 153 Grooms, William...... 128, 177 Kruger, Allan I...... 130 Kubik, J.F...... 139

Heck, Pat...... 136 Lascari, Nicholas S...... 163, 165 Hegt, Ronald B...... 155, 157, 158, 166 Laskin, Dori...... 142 Heller, Kenneth H..... 119, 125, 163, 166 Lefebvre, Guillaume.... 164 Hennessey, Kevin M...... 148 Levin, Steven G...... 150, 152 Herbert, Tom...... 131 Lewis, Alan D...... 143 Herndon, Diane P...... 119, 175, 176 Lewis, Harve M...... 142 Hesse, Christopher W...... 177, 178 Lifson, David A...... 125 Hickman, Gary P...... 174 Littlefield, James M...... 131 Holman, Robert...... 131 Lobins, Norman...... 172 Holub, Steven F...... 141 Longano, Donald R...... 125, 138 Horst, Geoffrey...... 149 Lopez-Bowlan, Stephen 179, 181 Huber, William F...... 148 Lubozynski, Dennis J.... 119 Hyatt, Larry R...... 171 Luchs, Lorin D...... 123, 139 Hyde, Nancy K...... 119, 123, 129, 182 Lundeen, William...... 173

188 Document ID: 4.9.P06.101 Porcaro, Gregorgy A...... 167 M Porter, Jeffrey A...... 123 Potter, William C...... 144 MacDonough, Laura M...... 167 Predhomme, Michael J...... 142 Mailer, Joel S...... 155 Prescott, Jason H...... 129 Marchbein, Joe B...... 121, 137 Prettyman, James H...... 147 Mares, Michael E...... 124, 144 Purcell, III Thomas J...... 120, 124, 147 Markman, Carol C...... 155, 159 Mason, Michael E...... 170, 173 Mason, Robert J...... 147, 149 r Masselli, John J...... 165 Mathers, Robert A...... 180, 185 Raabe, William A...... 171 Mattson, Andrew M...... 160 Rauschenberg, Mary E...... 153 McWilliams, John G...... 163 Raymon, Jeffrey L...... 120, 125, 156 Mears, Mina...... 159 Reeves, James F...... 129 Mendelson, Dan L...... 141, 143 Reilly, Kevin F...... 137 Merenda, Robert M...... 135 Ricketts, Robert,...... 165 Meyerhoffer, Linda A...... 151 Rigby, Edward R...... 147 Miller, Michael J...... 128 Robinson, Wilburn C...... 132 Minasian, Susan M...... 178 Rosen, Robert M...... 149 Moore, Ann E...... 128 Rosenberg, JackN ...... 122, 135 Moseley, Phillip D...... 140 Rosenberg, Susan J...... 129 Muirhead, T. Chris...... 128, 130 Rothman, Frederick H...... 154 Rowe, Katherine M...... 156, 157 Rowen, Ellen...... 137, 160 N Rubin, Jane T...... 120, 122

Naghavi, Faranak...... 170, 172 Nakamura, Karen M...... 172 s Nellen, Annette...... 119 Norton, David G...... 163 Sansone, James W...... 120, 168 Sawyers Roby...... 184 Sawyers, Roby...... 180, 183 Schaefer, Michael K...... 181 Schelthelm, Rick R...... 171 O’Sullivan, Barry J...... 161 Schmidt, Paul M...... 160 Ochsenschlager, Thomas P...... 120, 121, 140 Schneid, Joseph W...... 174 O'Malley, Patricia A...... 153 Schneider, Leslie J...... 176 Oppenheimer, Jack S...... 130 Schneider, Mark A...... 146, 148 Orbach, Kenneth N...... 167, 168 Schneider, Steven R...... 164 Orr, Donald W...... 129, 131 Scriven, Suzanne...... 184 Oveson, W. Val...... 173 Scutellaro, Joseph F...... 142 Sechler, Carolyn S...... 129 Serotta, Abram J...... 140, 158 P Shangold, Dianne...... 156 Sinkewicz, Jr. Robert W...... 124 Panock, Bruce 1...... 164 Smith, Blake...... 182 Panoutsos, Louis A...... 178 Smith, Greg W...... 168, 169 Parr, T. Charles...... 132 Sokolski, P. Gerard...... 168 Pecarich, Pamela J.,...... 118, 121 Solomon, Norman S...... 157, 158 Pension Compliance Task Force...... 197 Sowell, James B...... 163 Perdue, Thomas M...... 132 Spudowski, Michael A...... 181 Perez, Robert (Bob) L...... 183 Starkman, Jay...... 122, 127, 137 Perez, Robert L...... 180 Starr, Samuel P...... 169 Petersen, Robert A...... 120, 171 Stives, Douglas P...... 123 Peterson, Christine K...... 142 Stone, Theodore...... 125 Peterson, Daniel F...... 171 Strain, William V...... 156 Pflieger, Deborah J...... 133, 136 Strauss, Kenneth J...... 157 Pier, Mary Lou...... 140 Stretch, C. Clinton...... 120 Pimlott, Christopher J...... 160 Strobel, II George L...... 183, 186

Document ID: 4.9.P06.101 189 Stump, Mitchell L...... 154 Vemazza, Ben J. 161 Sullivan, Neil...... 161 Sullivan, Neil A. J...... 181 Swails, J. Edward...... 142, 144 w Swingen, Judyth A...... 140 Wagner, Elizabeth...... 126, 140 Wahrmann, Sally A...... 130, 158 T Walker, S. Michael...... 126 Walton, Deanna...... 168 Tate, William A...... 120, 123, 142 Warner, Karen L...... 171 Taylor, Frank...... 135 Welty, Michael Todd...... 135 Thomas, Rachel O. (Libby)...... 132 Westort, Peter J...... 156 Thompson, Patricia...... 155, 157, 159 Whitlock, Brian T...... 180 Thome, Steven A...... 180 Whitson, James P...... 120, 161 Thorp, Judy,...... 151 Wilner, Paul H...... 137, 162, 164, 165 Thorsen, Richard S...... 126,165 Wilson, Jr. Claude R...... 122, 145 Tierney, Thomas G...... 142, 144 Winston, Dorothy...... 147 Tovig, Barry A...... 175, 176 Wood, Kenneth...... 161 Travers, Lorraine A...... 132 Turnbull, Carolyn R...... 146, 148 Turner, Allyson...... 129 Turner, II Thomas E...... 135 Yates, Richard F...... 149

Van Deveer, Mark...... 135 Zwick, Marc E...... 175

190 Document ID: 4.9.P06.101 Completed Task Forces

Tax Executive Committee

Reorganization Effectiveness Task Force - Completed

Task Force Members

Porter, Jeffrey A., Chair Porter & Associates, CPA, P.O. 8129, 3327B US Route 60 East, Huntington, WV 25705 (304) 522-2553 (304) 522-6265/Fax E-mail: jporter@portercpa. com

Corrick, Stephen R. Andersen LLP, 1666 K Street, NW, 9th Floor, Washington, DC 20006-2873 (202) 481-7806 (202) 481-7794/Fax E-mail: stephen.r.corrick@us. andersen. com

Katch, Ronald S. Katch, Tyson & Company, 191 Waukegan Road, Suite 103, Northfield, IL 60093-2726 (847) 446-3700 (847) 446-7514/Fax E-mail: [email protected]

Kruger, Allan I. Kruger & Company, P.A., 2400 W. Cypress Creek Road, #204, Fort Lauderdale, FL 33309 (954) 772-4000 (954) 771-9657/Fax E-mail: [email protected]

Nellen, Annette San Jose State University, Department of Accounting and Finance, One Washington Square, San Jose, CA 95192-0066 (408) 924-3508 (408) 924-3463/Fax E-mail: [email protected]

Podolin, Leonard 6220 Sheaff Lane, Fort Washington, PA 19034-1819 (215) 793-9886 (215) 793-9886/Fax E-mail: [email protected]

Trepeck, Judith R. The Trepeck Group, LLC, 2000 Town Center, Suite 1900, Southfield, MI 48075-1137 (248) 351-6270 (248) 351-6269/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 191 Staff Liaison Karl, Edward S. - Director (202) 434-9228 (202) 638-4512/Fax E-mail: [email protected]

Split-Dollar Life Insurance Task Force - Completed May 2001

Task Force Members

Boma, John C., Chair 505 North Highway 169, Suite 465, Minneapolis, MN 55441 (763) 543-3825 (763) 543-3831/Fax E-mail: john. boma@mullinconsulting. com

Church, Elaine K. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 414-1461 (202) 414-1555/Fax E-mail: elaine. [email protected]. com

DiGilio, Anthony J. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 414-1702 (202) 312- 7754/Fax E-mail: [email protected]. com

Leifer, Steven J. Clark Bardes Partners, 281 Tresser Blvd., Stamford, CT 06901 (203) 353-5800 (203) 353-5844/Fax E-mail: [email protected]

Wirthlin, R. Lee Pacific Life Insurance Company, 700 Newport Center Drive, Newport Beach, CA 92660 (949) 219-3477 (949) 760-6810/Fax E-mail: lwirthlin@pacificlife. com

Staff Liaison Marc A. Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

Worker Classification/Workload Compression Task Force - Completed

Task Force Members Lifson, David A., Chair Hays & Company, 477 Madison Avenue, 10th Floor, New York, NY 10022 (212) 572-5555 (212) 572-5557/Fax E-mail: [email protected]

192 Document ID: 4.9.P06.101 Coustan, Harvey L. 1111 North Judson, Evanston, IL 60202 (847) 733-1433 (847) 733-1434/Fax E-mail: [email protected]

Herndon, Diane P. Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor, Washington, DC 20036-6218 (202) 327-8819 (202) 327-6724/Fax E-mail: [email protected]

Koppel, Michael D. Gray, Gray & Gray, 34 Southwest Park, Westwood, MA 02090-1548 (617) 482-1100 (617) 482-1565 /Fax E-mail: [email protected]

Mares, Michael E. Witt, Mares & Company, PLC, 11742 Jefferson Avenue, Suite 300, Newport News, VA 23606 (757) 873-1587 (757) 873-2324/Fax E-mail: michael@wittmares. com

Nellen, Annette San Jose State University, Department of Accounting and Finance, One Washington Square, San Jose, CA 95192-0066 (408) 924-3508 (408) 924-3463/Fax E-mail: [email protected]

Pflieger, Deborah J. PricewaterhouseCoopers LLP, 1301 K Street, NW, 800W, Washington, DC 20005-3333 (202) 414-1018 (202) 414-1301/Fax E-mail: [email protected]

Pier, Mary Lou Pier & Associates, 300 West Washington, Suite 1418, Chicago, IL 60606-2002 (312) 629-8443 (312) 629-8445/Fax E-mail: [email protected]

Stives, Douglas P. Wiss & Company, LLP, 125 Half Mile Road, Red Bank, NJ 07701 (732) 747-0500 (732) 747-7700/Fax E-mail: [email protected]

Staff Liaison Karl, Edward S. - Director (202) 434-9228 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 193 Tax Legislation & Policy Committee

Fundamental Tax Reform Task Force - Completed June 15,2001 Task Force Members Nellen, Annette, Chair San Jose State University, Department of Accounting and Finance, One Washington Square, San Jose, CA 95192-0066 (408) 924-3508 (408) 924-3463/Fax E-mail: [email protected]

Hale, James (Rusty) Hale & Company, 1300 E 15th Street, Suite 150, Edmond, OK 73013 (405) 330-6000 (405) 330-6088/Fax E-mail: jrh@halecpa. com

Kubik, J.F. 8315 Tamarac, Wichita, KS 67206 (316) 687-1728 (316) 687-0125/Fax E-mail: jfkub@msn. com

Rigby, Dennis L. (Pete) Dennis Lee Rigby, CPA, 12605 South Harrells Ferry, Suite 2, Baton Rouge, LA 70816-2563 (225) 293-6744 (225) 291-2452/Fax E-mail: 73422.1326 @compus erve.com

Staff Liaison Ferguson, Carol B. - Technical Manager (202) 434-9243 (202) 638-4512/Fax E-mail: [email protected]

Tax Practice Responsibilities Committee

SRTP Enforceability Task Force - Completed

Task Force Members Swails, John E., Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8721 (202) 327-6725/Fax E-mail: [email protected]

Einhorn, Alan R. Deloitte & Touche LLP, 555 12th Street, NW, 5th Floor, Washington, DC 20004-1207 (202) 879-4966 (202) 638-7311/Fax E-mail: aeinhorn@deloitte. com

194 Document ID: 4.9.P06.101 Gardner, John. P.O. Box 428, Onalaska, WI 54650 (608) 785-6829 (608) 785-8549/Fax E-mail: irenaeus@centurytel. net

Katch, Ronald S Katch, Tyson & Company, 191 Waukegan Road, Suite 103, Northfield, IL 60093-2726 (847) 446-3700 (847) 446-7514/Fax E-mail: [email protected]

Mares, Michael E. Witt, Mares & Company, PLC, 11742 Jefferson Avenue, Suite 300, Newport News, VA 23606 (757) 873-1587 (757) 873-2324/Fax E-mail: michael@wittmares. com

Mendelson, Dan L. PricewaterhouseCoopers LLP, 1301 K Street, Suite 800W, Washington, DC (202) 414-1034 (202) 414-1301/Fax E-mail: [email protected]. com

Noakes, Daniel A. PricewaterhouseCoopers LLP, 1301 K Street, Suite 800W, Washington, DC (202) 414-4386 (202) 414-7537/Fax E-mail: daniel. [email protected]. com

Potter, William C. Postlethwaite & Netterville, 8550 United Plaza, Suite 1001, Baton Rouge, LA 70809 (225) 922-4627 (225) 922-4611/Fax E-mail: [email protected]

Employee Benefits Tax TRP

Employee Benefits Taxation Practice Guides Task Force - completed August 2001

Task Force Members Germano, Lisa C., Chair Actuarial Benefits & Design Company, 1523 Huguenot Road, Midlothian, VA 23113 (804) 379-4900 (804) 379-9816/Fax E-mail: [email protected]

Adkins Jr., G. Edgar Ernst & Young LLP, 8486 Westpark Drive, McLean, VA 22102 (703) 747-1626 (703) 747-0124/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 195 Czaja, Scott A. Haynie & Company, 1785 West 2300 South, Salt Lake City, UT 84119 (801) 972-4800 (801) 972-8941/Fax E-mail: [email protected]

Haflinger, Peggy Haflinger & Associates, Inc., 4901 Morena Blvd., Suite 130, San Diego, CA 92117 (858) 270-2800 (858) 541-0335/Fax E-mail: [email protected]

Zurcher, Carol E. Thomas, Beck, Zurcher & White P.A., 1302 Orange Avenue, Winter Park, FL 32789 (407) 599-5900 (407) 599-5901/Fax E-mail: [email protected]

Staff Liaison Lisa Winton - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: hvinton@aicpa. org

Pension and IRA Simplification Task Force - Completed

Task Force Members

Kautter, David J., Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8878 (202) 327-6714/fax E-mail: [email protected]

Blinka, James R. BDO Seidman, LLP, Two Plaza E, 330 E Kilboum Avenue, Suite 950, Milwaukee, WI 53202- 3143 (414) 272-5900 (414) 272-1090/fax E-mail: jblinka@bdo. com

Germano, Lisa C. Actuarial Benefits & Design Company, 1523 Huguenot Road, Midlothian, VA 23113 (804) 3 79-4900 (804) 3 79-9816/fax E-mail: [email protected]

Levin, Steven G. RSM McGladrey, Inc., 801 Nicollet Avenue, Suite 1300, Minneapolis, MN 55402 (612) 376-9202 (612) 376-9876/fax E-mail: steve_levin@rsmi. com

196 Document ID: 4.9.P06.101 Zurcher, Carol E. Thomas, Beck, Zurcher & White P.A., 111 N Orange Avenue, #750, Orlando, FL 32801-2322 (407) 599-5900 (407) 599-5901/Fax E-mail: [email protected]

Staff Liaison Winton, Lisa - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: [email protected]

Pension Compliance Task Force - Completed April ’01

Task Force Members

Rothman, Frederick H, Chair Loeb & Troper, 655 3rd Avenue, 17th Floor, New York, NY 10017 (212) 867-4000 (212) 867-9810/Fax E-mail: frothman@msn. com

Corbert, Rene Ernst & Young LLP, 787 7th Avenue, New York, NY 10090-6018 (212) 773-3046 (212) 773-1776/Fax E-mail: [email protected]

Denkovich, Chip Citigroup, Inc., 399 Park Avenue, 16th Floor, New York, NY 10043 (212) 793-2674 (212) 793-5332/Fax E-mail: [email protected]

Goldberg, Seymour Goldberg & Goldberg, P.C., 666 Old Country Road, Suite 600, Garden City, NY 11530 (516) 222-0422 (516) 222-2773/Fax E-mail: [email protected]

Neumark, Avery E. Rosen Seymour Shapps Martin & Company, LLP, 757 3rd Avenue, New York, NY 10017 (212) 303-9035 (212) 755-5600/Fax E-mail: [email protected]

Staff Liaison Winton, Lisa - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 197 Exempt Organization Tax TRP

Tax Exempt Organization Practice Guides Task Force - completed August 2001

Task Force Members Arrigo, Marie, Chair Richard A. Eisner & Company, LLP, 575 Madison Avenue, New York, NY 10022-2597 (212) 891-4232 (212) 355-2414/Fax E-mail: marrigo@eisner. rae. com Blazek, Jody Blazek & Vetterling LLP, 3101 Richmond Ave., Suite 220, Houston, TX 77098 (713) 523-5739 (713) 522-7842/Fax E-mail: jody@blazek\>etterling. com Greif, Martin E. American Express, Tax and Business Services, Inc., 1185 Avenue of Americas, New York, NY 10036-2602 (212) 372-1302 (212) 372-8302/Fax E-mail: martin. e.greif@aexp. com Rothman, Frederick H. Loeb & Troper, 655 3rd Avenue, 17th Floor, New York, NY 10017 (212) 867-4000 (212) 867-9810/Fax E-mail: frothman@msn. com

Staff Liaison Lisa Winton - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: [email protected]

Taxation of Internet Services Task Force - Completed April 15,2001

Task Force Members

Blazek, Jody, Chair Blazek & Vetterling LLP, 3101 Richmond Ave., Suite 220, Houston, TX 77098 (713) 523-5739 (713) 522-7842/Fax E-mail: jody@blazekvetterling. com

Abowitz, Larry Ernst & Young LLP, 99 Wood Avenue South, Iselin, NJ 08830 (732) 516-4223 (732) 516-4583/Fax E-mail: [email protected]

198 Document ID: 4.9.P06.101 Cornwell, Diane Andersen LLP, 3200 Meidinger Tower, Louisville, KY 40202 (502) 587-3337 (502) 583-4157/Fax E-mail: diane. cornwell@us. andersen. com

Ferriter, Kaye B. PricewaterhouseCoopers LLP, One Post Office Square, Boston, MA 02109-2176 (617) 478-5063 (617) 478-5900/Fax E-mail: kaye. [email protected]. com

Hunt, Barbara Harvard University, Boston, MA (617) 496-0299 (617) 495-193 7/Fax E-mail: [email protected]. edu

Kosnett, Deborah Tate & Tryon, 2011 Pennsylvania Avenue, NW, Washington, DC 20006 (202) 293-2200 x330 (202) 293-2208/Fax E-mail: [email protected]

Possin, Jim Grant Thornton LLP, 2 E. Gilman Street, P.O. Box 8100, Madison, WI 53708-8100 (608) 286-6959 (608) 257-0893/Fax E-mail: jpossin@gt. com

Rauschenberg, Mary E. Andersen LLP, 33 West Monroe Street, Chicago, IL 60606 (312) 507-7634 (312) 507-0152/Fax E-mail: mary.e.rauschenberg@us. andersen. com

Rothman, Frederick H. Loeb & Troper, 655 3rd Avenue, 17th Floor, New York, NY 10017 (212) 867-4000 (212) 867-9810 /Fax E-mail: frothman@msn. com

Sorrells, Mike Lang Group Chartered, 7101 Wisconsin Avenue, Suite 900, Bethesda, MD 20814-4805 (301) 654-4900 (301) 654-3567/Fax E-mail: [email protected]

Stump, Mitch L. Goldberg Wagner Stump & Jacobs LLP, 2161 Palm Bch Lake Blvd., #450, West Palm Beach, FL 33409 (561) 615-8585 (561) 615-8888/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 199 Staff Liaison Winton, Lisa - Technical Manager (202) 434-9234 (202) 638-4512/Fax E-mail: [email protected]

Partnership Tax Technical Resource Panel

Section 755 Basis Allocation Task Force -Completed January 2001

Task Force Members

Lascari, Nicholas S., Chair Virchrow, Krause & Co., LLP, 19601 W. Bluemound Road, #3, Brookfield, WI 53045-5974 (414) 777-5368 (414) 777-5555/Fax E-mail: nlascari@virchowkrause. com

Heller, Kenneth H. George Mason University, Mail Stop 5F4, Enterprise Hall, Room 116, 4400 University Drive, Fairfax, VA 22030-4443 (703) 993-1765 (703) 993-1809/Fax E-mail: [email protected]

Orbach, Kenneth N. Florida Atlantic University, School of Accounting, College of Business, Boca Raton, FL 33431 (561) 297-2779 (561) 297-7023/Fax E-mail: [email protected]

Schreiber, Gerard H. Jr. Schreiber & Schreiber, One Galleria Blvd, Suite 1525, Metairie, LA 70001 (504) 832-1819 (504) 832-1897/Fax E-mail: jscpa@sprynet. com

Scully, James F. P.O. Box 90547, Pasadena, CA 91109 (626) 577-1953 (626) 577-1931/Fax E-mail: jfscully@scullycpa. com

Staff Liaison Hyman, Marc - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

200 Document ID: 4.9.P06.101 Split-Dollar Life Insurance Task Force - Completed

Task Force Members

Boma, John C., Chair 505 North Highway 169, Suite 465, Minneapolis, MN 55441 (763) 543-3825 (763) 543-3831/Fax E-mail: john. boma@mullinconsulting. com

Church, Elaine K. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 414-1461 (202) 414-1555/Fax E-mail: elaine. [email protected]. com

DiGilio, Anthony J. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 414-1702 (202) 312-7754/Fax E-mail: [email protected]. com

Leifer, Steven J. Clark Bardes Partners, 281 Tresser Blvd., Stamford, CT 06901 (203) 353-5800 (203) 353-5844/Fax E-mail: [email protected]

Wirthlin, R. Lee Pacific Life Insurance Company, 700 Newport Center Drive, Newport Beach, CA 92660 (949) 219-3477 (949) 760-6810/Fax E-mail: lwirthlin@pacificlife. com

Staff Liaison Marc A. Hyman - Technical Manager (202) 434-9231 (202) 638-4512/Fax E-mail: [email protected]

State & Local Tax TRP

Administrative Uniformity Task Force - Completed June 27,2001

Task Force Members

Morris, Jeffrey, Chair KPMG LLP, 335 S Grand Avenue, Suite 2000, Los Angeles, CA 90071 (213) 955-8505 (212) 955-8588/Fax E-mail: jmorris@kpmg. com

Document ID: 4.9.P06.101 201 Mason, Michael E., Vice Chair Alabama Revenue Department, 50 Ripley, Montgomery, AL 36154 (334) 242-1182 (334) 242-0550//Fax E-mail: [email protected]. al. us

Haskin, Melissa WL Gore & Associates, Inc., P.O. Box 9206, 551 Paper Mill Road, Newark, DE 19714-9206 (302) 292-403 7 (302) 292-4153/Fax E-mail: [email protected]

Lobins, Norman Deloitte & Touche LLP, 250 E. 5th Street, Suite 1900, Cincinnati, OH 45201 (513) 784-7173 (513) 984-0005/Fax E-mail: [email protected]

Nesi, Nicholas BDO Seidman, LLP, 330 Madison Avenue, New York, NY 10017 (212) 885-8420 (212) 697-4840/Fax E-mail: [email protected]

Preis, Alan J. Alan J. Preis, CPA, P.C., 30 Columbia Turnpike, 2nd Floor, Florham Park, NJ 07932-2203 (973) 650-0444 (973) 408-9001/Fax E-mail: [email protected]

Staff Liaison Ferguson, Carol B. - Technical Manager (202) 434-9243 (202) 638-4512/Fax E-mail: [email protected]

Nexus Task Force - Completed June 27, 2001

Task Force Members

Boucher, Karen J., Chair Andersen LLP, 100 East Wisconsin Avenue, Milwaukee, WI 53202 (414) 283-3621 (414) 283-3200/Fax E-mail: karen.j.boucher@us. andersen. com

Naghavi, Faranak, Vice Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8033 (202) 327-8081/Fax E-mail: faranak. naghavi@ey. com

202 Document ID: 4.9.P06.101 Kurtz, Jeannine Larson Allen Weishaie & Co., LLP, 220 South Sixth Street, Suite 1000, Minneapolis, MN 55402-4505 (612) 376-4537 (512) 376-4734/Fax E-mail: jkurtz@larsonallen. com

Lundeen, William Clifton Gunderson L.L.C., 1301 West 22nd Street, Suite 1100, Oak Brook, IL 60523 (630) 573-8600 (630) 573-0798/Fax E-mail: [email protected]

Mason, Michael E. Alabama Revenue Department, 50 Ripley, Montgomery, AL 36154 (334) 242-1182 (334) 242-0550/Fax E-mail: [email protected]

Stein, Eric Ryan & Company, Inc., 100 Congress, Suite 1900, Austin, Dallas, TX 78701 (512) 476-0022 (512) 476-0022/Fax E-mail: stein@ryanco. com

Staff Liaison Ferguson, Carol B. - Technical Manager (202) 434-9243 (202) 638-4512/Fax E-mail: [email protected]

Sales and Use Tax Simplification Task Force - Completed June 27,2001

Task Force Members

Lobins, Norman, Chair Deloitte & Touche LLP, 250 E. 5th Street, Suite 1900, Cincinnati, OH 45201 (513) 784- 7173 (513) 984-0005/Fax E-mail: [email protected]

Joseph, Doug, Vice Chair Blum, Shapiro & Company, P.C., 29 South Main Street, P.O. Box 272000, West Hartford, CT 06127 (860) 561-4000 (860) 521-2937/Fax E-mail: [email protected]

Staff Liaison Ferguson, Carol B. - Technical Manager (202 434-9243 (202) 638-4512/Fax E-mail: [email protected]

Document ID: 4.9.P06.101 203 Tax Accounting TRP

Inventory Issues Task Force - Completed

Task Force Members

Conjura, Carol, Chair KPMG LLP, 2001 M Street, NW, Washington, DC 20036-3310 (202) 467-3840 (202) 822-8887/Fax E-mail: [email protected]

Davis, Richard O. 108 Deerfield Court, Selinsgrove, PA 17870 (717) 3 72-4460 (717) 3 72-4491/Fax E-mail: [email protected]

Garrett, Richard W. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, DC 20005 (202) 822-4237 (202) 822-5835/Fax E-mail: richard.garrett @us.pwcglobal.com

Kilinskis, Robert A. Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7760(DC) (312) 507-5436 (Chicago) (312) 462-3981/Fax E-mail: robert. a. kilinskis@us. andersen. com

Schneider, Leslie J. Ivins, Phillips & Barker, 1700 Pennsylvania Avenue, NW, Washington, DC 20006-4704 (202) 393-7600 (202) 347-4256/Fax E-mail: NA

Tovig, Barry A. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036-2618 (202) 327-8821 (202) 327-6724 /Fax E-mail: [email protected]

Young, Barbara Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 862-2193 (202) 000-0000 /Fax E-mail: barbara.young@us. andersen. com

Zarzar, Robert A. PricewaterhouseCoopers LLP, 1301 K Street, NW, Washington, DC 20005 (202) 414-1705 (202) 312-7537/Fax E-mail: [email protected]. com

204 Document ID: 4.9P06.101 Staff Liaison Jim Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: jclark@aicpa. org

Tax Accounting Simplification Task Force- Completed

Task Force Members

Herndon, Diane P., Chair Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor, Washington, DC 20036 (202) 327-8819 (202) 327-6724/Fax E-mail: [email protected]

Bullard, Steven M. Jr. Baird, Kurtz & Dobson, P.O. Box 1900, Springfield, MO 65801-1900 (417) 831-7283 (417) 831-4763/Fax E-mail: sbullard@bkd. com

Connor, James E. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W, Washington, D.C. 20005 (202) 414-1771 (202) 312-7537/Fax E-mail: [email protected]. com

Davis, Richard O. 108 Deerfield Court, Selinsgrove, PA 17870 (717) 3 72-4460 (717) 3 72-4491/Fax E-mail: [email protected]

Devlin, Jr. Frank C. Deloitte & Touche, LLP, 555-12th Street, NW, Suite 500, Washington, D.C. 20004-1207 (202) 879-4910 (202) 879-5309/Fax E-mail: fdevlin@deloitte. com

Grooms, William P.O. Box 23607, Columbia, SC 29224-3607 (803) 790-4400 (803) 790-4400/Fax E-mail: [email protected]

Hesse, Christopher W. LeMaster & Daniels, PLLC, 1350 S Pioneer Way, Moses Lake, WA 98837 (509) 750-1849 (509) 765-1931/Fax E-mail: chesse@lemaster-daniels. com

Kilinskis, Robert A. Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7760(DC) (312) 507-5436 (Chicago) (312) 462-3981/Fax E-mail: robert. a. kilinskis@us. andersen. com

Document ID: 4.9.P06.101 205 Staff Liaison Jim Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: jclark@aicpa. org

Use of Cash Method Task Force- Completed

Task Force Members Anderson, Patricia, Chair Andersen LLP, 1666 K Street, NW, Washington, DC 20006-2873 (202) 481-7715 (202) 481-7763/Fax E-mail: [email protected] Conjura, Carol KPMG LLP, 2001 M Street, NW, Washington, DC 20036-3310 (202) 467-3840 (202) 822-8887/Fax E-mail: [email protected] Connor, James E. PricewaterhouseCoopers LLP, 1301 K Street, NW, Suite 800W Washington, D.C. 20005 (202) 414-1771 (202) 312-7537/Fax E-mail: [email protected]. com Devlin, Jr. Frank C. Deloite & Touche, LLP, 555-12th Street, NW, Suite 500, Washington, D.C. 20004-1207 (202) 879-4910 (202) 879-5309/Fax E-mail: fdevlin@deloitte. com Duys, James E. Rubino & McGeehin, Chartered, 6905 Rockledge Drive, #700, Bethesda, MD 20817-1818 (301) 652-7201 (301) 564-2994/Fax E-mail: jduys@rubino. com Gertzman, Stephen F. Ernst & Young LLP, 1225 Connecticut Avenue, NW, 5th Floor Washington, DC 20036 (202) 327-8832 (202) 327-6724/Fax E-mail: stephen.gertzman@ey. com Hesse, Christopher W. LeMaster & Daniels, PLLC, 1350 S Pioneer Way, Moses Lake, WA 98837 (509) 750-1849 (509) 765-1931/Fax E-mail: chesse@lemaster-daniels. com Minasian, Susan M. Ernst & Young LLP, 1225 Connecticut Avenue, NW, Washington, DC 20036 (202) 327-8782 (202) 327-6724/Fax E-mail: susan. minasian@ey. com

206 Document ID: 4.9.P06.101 Panoutsos, Louis A. Crowe, Chizek & Company LLP, P.O. Box 3697, One Mid America Plaza, Oak Brook, IL 60522-3697 (630) 586-5126 (630) 574-1608/Fax E-mail: lpanoutsos@crowechizek. com Staff Liaison Jim Clark - Technical Manager (202) 434-9229 (202) 638-4512/Fax E-mail: jclark@aicpa. org

Document ID: 4.9.P06.101 207