(Principal since 2001.)  Received Bachelor’s degree in Business Administration from Southern Adventist University in 1976 and began public accounting in that same year.  Licensed as a Certified Public Accountant in Tennessee in July, 1978 and in Florida in June, 1979.  Worked 4 years with an international CPA firm.  Operated his own CPA firm for 12 years before joining our Firm in 1994.  Member of AICPA and FICPA.  Received the Certified Valuation Analyst (CVA) designation in December, 1995, issued by the National Association of Certified Valuation Analysts.  Received the Accredited in Business Valuation (ABV) designation in February, 1999, and a Certificate of Educational Achievement in Business Valuation in September, 1997, both issued by the American Institute of Certified Public Accountants.