Alan A. Nadel, C.P.A., John Carroll University (B.S. Mathematics, 1972), City University of New York (M.B.A., Taxation, 1976), New York University (M.S., A.P.C., Actuarial Science, 1977); member, American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants; author, Accounting for Equity Compensation (1st and 2nd editions) and Executive Compensation for the Limited Liability Company and various articles on executive compensation; contributor, Employee Benefits Handbook, The Stock Options Book and Executive Compensation in ESOP Companies; expert advisor to the Financial Accounting Standards Board; Managing Director, Strategic Apex Group, LLC in New York.