Michael Bernstein received his BBA from Texas Western College (now University of Texas at El Paso) and did graduate work at the University of Texas at Austin. He served overseas in the U.S. Army as a Captain. Mr. Bernstein has been a CPA since 1969, with a practice concentrated in taxation, estate and financial planning, and litigation support. He has been an expert witness in state and federal courts, in cases ranging from divorce to white collar crime. Mr. Bernstein has also authored 30 continuing education courses in various areas of tax law and has taught more than 500 seminars for CPAs and attorneys across the United States since 1974. He has also spoken and presented papers at numerous professional conferences. Mr. Bernstein has also taught at both UTEP and UT Austin. His work experience has included serving as a Tax Manager at Peat Marwick Mitchell (now KPMG), partner in local CPA firms, and Comptroller of IDC Real Estate, and he presently owns his own CPA firm in El Paso. Mr. Bernstein will maintain his CPA practice and, for the foreseeable future, will be a part-time employee of the Company.