WEISS & WEISSMAN, INC.

FIRM RESUME

Mr. Weiss has practiced law in San Francisco since 1980. He concentrates in the areas of real estate and taxation, including planning, audit defense, collections and U.S. Tax Court litigation. Mr. Weiss is a licensed (inactive) California Real Estate Broker. Mr. Weiss has been active in the Bay Area fine arts community and currently serves as legal advisor to and board member of New Langton Arts, a founding alternative arts venue in San Francisco for over 20 years.

MARC S. WEISSMAN:
Certified Specialist: Estate Planning, Trust and Probate Law
Certified by the California Board of Legal Specialization of The State Bar of California
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B.B.A. (Accounting) (1977), College of William and Mary in Virginia;
J.D. (1979), Southwestern University.

Mr. Weissman practiced law for three years in Connecticut and in the San Francisco Bay Area since 1983, now concentrating on estate planning, real estate transactional work, tax planning, and tax aspects of real estate. Mr. Weissman is a licensed (inactive) California Real Estate Agent. Mr. Weissman has been published in Real Estate Today and other real estate publications.

ALAN R. SEHER:
Certified Specialist: Taxation
Certified by the California Board of Legal Specialization of The State Bar of California
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B.A. [With Distinction] (1973), Cornell University
J.D. [cum laude] (1981), University of San Francisco
L.L.M. in Taxation (1985), Golden Gate University.

Mr. Seher has practiced law for fourteen years in the Bay Area. Mr. Seher is active in the management and legal affairs of several large non-profit organizations, and has experience in the formation, operations, and tax problems of such organizations. Mr. Seher has been published in California Lawyer, the Wine Country Real Estate Reader, and the Journal of the American Society of CLU and ChFC. Mr. Seher concentrates on real estate, probate, and tax litigation and corporate and transactional tax matters. In addition, Mr. Seher is a licensed California Real Estate Broker.

The firm also has a Certified Public Accountant on its staff:

MICHAEL EISENBERG, CPA
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B.S. (1967), and M.B.A. (1968), U. C. Berkeley
J.D. (1975), George Washington University
M.S. (Taxation) (1981), Golden Gate University; C.P.A.

Mr. Eisenberg has an extensive background in tax planning and compliance, and in the tax and accounting aspects of real estate and business planning. He was formerly a Captain in the Army Finance Corps, a Tax Accountant with a National C.P.A. firm, and an Attorney with the IRS. He is a member of the Virginia State Bar.

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