Joseph L. Ferst, B.S., State University of New York atBinghamton, 1975; Service Line Leader, National Federal TaxServices, Deloitte Tax LLP, Atlanta, Georgia; member AICPA,NYSSCPA, NAREIT, ULI; speaker on real estate, partnershipand financial instruments tax issues; author, books andarticles on real estate, partnership, and financialinstruments taxation, including contributions to BNA RealEstate Journal, Real Estate Investment Trusts Handbook, TheHandbook of Commercial Mortgage-Backed Securities, TheAppraisal Journal, Journal of Real Estate Taxation, andJournal of Taxation of Financial Institutions publications.