Levittown Associates Inc, 190 Jerusalem Ave, Levittown, NY 11756, US

STEPHEN S. KURCIAS, CPA, J.D. is a graduate of The Wharton School of the University of Pennsylvania ( B.S. in Economics ) and Fordham University School of Law ( J.D. ). He is admitted as an Attorney to the New York Bar and admitted to practice as a Certified Public Accountant in New York and the U.S. Virgin Islands. He has practiced as a CPA and concentrates in the Audit, Taxation and Accounting area. He has served a diversified clientele in the retail and wholesale industries, professional law firms, service organizations, real estate partnerships, condominium associations, non-profit organizations including employee benefit funds, estates and trusts and provides tax and estate planning services for individual clients. He has been servicing clients in the U.S. Virgin Islands for many years and travels to the territory several times a year in order to service many of the firm's clients. As a result of his many years of service to clients in the U.S. Virgin Islands, he has developed a background in the tax regulations of the territory as well as the tax incentive programs available in the Virgin Islands. Stephen is a member of The American Institute of Certified Public Accountants, The New York State Society of Certified Public Accountants, National Conference of CPA Practitioners and The New York County and Great Neck Lawyers Associations. IRA JAFFE, CPA is a graduate of New York University ( B.S. - Major: Accounting ). He is admitted to practice as a Certified Public Accountant in New York, New Jersey, Florida, and the U.S. Virgin Islands and is registered as a CPA in Connecticut. He has practiced as a CPA and concentrates in the area of Auditing, Quality Review, Taxation and Litigation Support. He has served a clientele consisting of non-profit organizations, charities, foundations, law firms, real estate, condominiums, housing cooperatives, estates, trusts, and other diversified Private and Publicly owned Companies. He is a member of The American Institute of Certified Public Accountants ( AICPA ), The New York State, New Jersey and Connecticut Societies of Certified Public Accountants, The Florida Institute of Certified Public Accountants and the National Conference of CPA Practitioners. He was a past volunteer member of the AICPA Tax Division Estate and Gift Tax Sub-Committee and a former volunteer consultant for The Florida Institute of Certified Public Accountants Consultation Service. He also served on The New York State Society of CPA's Nassau Chapter Litigation Support Services Committee, former Chairman of its Library and Matrimonial Matters Sub-Committees and past member of the AICPA Division for Management Advisory Services and The National Association of Housing Cooperatives. He has written numerous professional articles and has participated in professional seminars. Ira is a member of the AICPA and National Conference of CPA Practitioners team of Peer Reviewers and is qualified to perform Peer Reviews of the practice, procedures and standards of other CPA firms. Ira has served in the ACIPA Advisory Grading Service as a grader of the uniform CPA examination. Ira is also a reviewer for the New Jersey Board of Accountancy Quality Enhancement Program and a New York State licensed life, health, and accident insurance agent. JOSEPH F. SOFO, CPA is a graduate of Brooklyn College ( B.S. Major: Accounting ). He is admitted to practice as a Certified Public Accountant in New York and the U.S. Virgin Islands. He has practiced as a CPA and concentrates in the areas of Auditing, Accounting, Taxation and Computer Technology. He has served a clientele consisting of retail, wholesale and manufacturing industries, market research, condominiums, housing cooperatives, nonprofit organizations, employee benefit plans, hedge funds and other diversified privately owned companies. He has also assisted clients in setting up their own internal automated accounting systems. Joseph is a member of The American Institute of Certified Public

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