Since our founding in 1978, Salibello & Broder LLP (S&B) has grown into a full-service professional assurance, accounting, tax and business advisory firm with offices in New York and Los Angeles. Our growth has not come from mergers or acquisitions, but from our client-driven process that delivers services tailored to our clients' individual needs year-round.

 As members of the American Institute of Certified Public Accountants (AICPA), our firm is required to have a Peer Review every three years. S&B has successfully completed all Peer Reviews, most recently in January 2003. We also are a registered member of the Public Company Accounting Oversight Board (PCAOB).

 A primary goal of all S&B engagements is to provide our clients with superior value-added services that are relevant to their needs in an efficient and cost-effective manner. The firm's professionals are totally committed to close and personal client relationships, accessibility, and timely delivery of services. We recognize that our organization must provide sound, business-like engagement management that includes clear communication of objectives, focused policies and practices, and a dedication to all aspects of client service.

 Our professionals bring an extensive breadth of knowledge and experience to each engagement and are meticulous in producing the best product that meets the highest standards. The firm is proactive and entrepreneurial in approach, building on fresh ideas and innovative solutions as the foundation of a solid decision-making process.

 Key to the delivery of outstanding service is the long tenure of senior management, along with a selective hiring process and our investment of substantial resources in training our personnel. The firm has an active in-house continuing education program that is supplemented by outside seminars. Our professionals have a strong skill base and are knowledgeable in the latest laws, regulations, and developments.

 The firm's low turnover rate and rigorous standards translate into continuity of outstanding client service. The senior management group-not including Sal Salibello and Gary Broder-has been with the firm in excess of ten years.

 The scope of available services has expanded over the years to better serve our clients' evolving needs, but S&B has never sacrificed quality for growth. All our partners are certified public accountants and everyone in our management group is an active member of professional organizations, including the AICPA and various state CPA societies. We also are active members of the International Foundation of Employee Benefits Plans and partner Gary Broder is a member of the IFEBP's Accountants' Committee, speaking frequently at their conferences. He is also a member of the AICPA's Employee Benefit Plan Audit Quality Center.

 Neither our firm nor any of its professionals have ever been subject to litigation or professional malpractice or been under investigation, nor have any claims ever been made against our professional liability insurance. Quality control of all of our products is maintained by being technically reviewed by senior management, including independent technical review by someone who provided these services as a partner at a Big Four firm for 25 years.

 S&B recognizes that globalization and the widespread use of technology have created an environment that requires access to information at all times to maintain high efficiency and to provide clients with more control over their information. We have invested significant resources in state-of-art proprietary software because we understand our clients' need for secure, efficient, time-saving systems that permit communication and access to their records around the clock, regardless of time zones. This system includes the ability for Internet access of certain information by clients and has all necessary security protections in place. It also permits our staff 24/7 access to information to better serve our clients' needs and meet deadlines, even when they are not in the office.

PARTNER BIOGRAPHIES

	SAL SALIBELLO, CPA
	Sal founded the firm in 1978 by providing accounting, tax, and other advisory services to foreign and domestic clients. He has extensive experience in performing financial audits, due diligence reviews, organizational and operational assessments, and tax planning for many different types of organizations. In addition, he advises clients with an entrepreneurial approach on business activities and oversees our international clients with establishing businesses and investments in the U.S. Sal currently sits on the boards of three closed-end mutual funds. He has also sat on the Board of Directors of three other public companies.
	GARY BRODER, CPA
	Gary coordinates all accounting, auditing and consulting services for the firm’s New York and Los Angeles offices and provides clients with a full range of auditing, accounting, consulting and special services. He joined S&B in 1979 after ten years with a Big Four accounting firm. His domestic and international experience in financial statement audits includes manufacturing, distribution, retail, fuel distribution and services companies, and employee benefit funds and union organizations. Gary is a recognized leader in providing professional services to employee benefit funds.
	TONY CALABRESE, CPA
	Tony is responsible for many of our major multiemployer benefit fund clients and is chairman of our Financial Services and Investment Companies Group. His experience covers financial statement audits, forensic audits and investigations, expense allocation studies and other special projects. Tony also manages complex agreed-upon procedure engagements at some of the largest entertainment companies in the U.S. He also advises clients on internal accounting and operational control tax and accounting issues and MIS controls. He was formerly with a Big Four accounting firm.
	ROSS RIZZO, CPA
	Ross as Director of Tax oversees the firm’s personal, corporate and executive tax planning services and its Family Office Services, International Services and Outsourcing of Tax Services groups. He advises entrepreneurial, middle-market and large companies on the tax aspects of mergers and acquisitions, international operations, state and local tax planning, and high net worth individual tax consulting. He has particular expertise in providing tax planning and compliance and business advisory services to foreign-owned companies and foreign nationals in the U.S. He was previously with a Big Four accounting firm.
	GEORGE RUSH, CPA
	George is an Audit Partner who has managed financial and compliance engagements for Fortune 500 corporations, lending institutions, venture capital groups, and closely held businesses. He manages S&B’s Internal Assurance Services Group and co-chairs our Sarbanes-Oxley compliance engagements, including the financial and operational investigations of internal audit clients. George also performs highly specialized investigative and forensic services, royalty auditing, and forensic auditing. Prior to joining S&B he managed audits and special assignments for start-up ventures to major public companies at a Big Four accounting firm.