Mitchell A. Yelen, Founder

WORK EXPERIENCE Pinchasik, Yelen, Muskat, Stein, LLC

f/k/a Pinchasik, Strongin, Muskat, Stein & Company, P.A., Certified Public Accountants and Associates, July 1984

to present.

Director of tax services with a special emphasis on:

• Litigation support - establishing damage models in complex commercial litigation matters

• Planning for closely held corporations and the related shareholder issues

• Assistance to clients in valuation and negotiations for buying and selling businesse

• Complex tax research

• Estate and financial planning

Kaufman, Rossin & Co., P.A., Certified Public Accountants, 1977 to 1984. Director of tax services.

Alexander Grant & Co., P.A., Certified Public Accountants, 1975 to 1977.

EDUCATION B.S.B.A. in Finance - Northwestern University

M.B.A. in Finance - Northwestern University

J.D. - University of Miami

LL.M. in Taxation - University of Miami

LITIGATION

CASE EXPERT Retained as expert in approximately 189 litigation cases since 1990

PROFESSIONAL

AFFILIATIONS Florida Bar Tax Section

American Bar Association Tax Section

PRO-BONO NASD Arbitrator since 1984

DIRECTORSHIPS Independent Director of Femwell Group Health, Inc.

Independent Director of Spanish Broadcasting Systems, Inc.

(Publicly traded on the NASDAQ) and Chairman of Audit Committee