Primary Presenter: Kristin M. Anderson – PKF O'Connor Davies, LLP

Co-Presenter: Rob Cordero, CPA – PKF O'Connor Davies

Primary Presenter: Kathy Ferguson, CPA – Armanino LLP

Co-Presenter: Dean Quiambao, CPA – Armanino LLP

Co-Presenter: Bryan Vencill, CPA – Armanino LLP

Primary Presenter: Gary W. Mauger, CEBS – New Pinnacle Consulting Group

Co-Presenter: Evan Giller, JD – Boutwell Fay LLP