Avery E. Neumark, B.A., Yeshiva University, 1974; J.D., Brooklyn Law School, 1977; LL.M (in Taxation), New York University School of Law, 1980; CPA, 1983; Partner-in-Charge, Employee Benefits & Executive Compensation, Rosen Seymour Shapss Martin & Company LLP; Member AICPA, ABA, NYSBA; Board of Directors, NYSSCPA's; speaker on employee benefits, health and welfare plans, executive compensation and estate and tax planning; contributions to various publications.