SAMUEL ISRAEL, Certified Specialist-Taxation Law and Estate Planning, Trust and Probate Law, The State Bar of California Board of Legal Specialization; Commissioner, Estate Planning, Trust, and Probate Advisory Commission of the California State Bar; partner of Israel, Friedberg & Korbatov, LLP; formerly a principal and shareholder of Cohen Primiani & Foster and associated with Christensen White Miller Fink & Jacobs and Mitchell, Silberberg & Knupp; admitted to bar, California, 1982; U.S. District Court, Northern and Central Districts of California; U.S. Tax Court, 1984. Education: State University of New York at Binghamton (B.S. Accounting, 1978); University of California at Los Angeles (J.D., 1981); New York University (LL.M. in Taxation, 1982). Extern to Hon. Ellsworth Van Graafeiland, US Court of Appeals for the Second Circuit, 1980. Former Chairman of the Tax Section of the Beverly Hills Bar Association. Former Board Member of the Beverly Hills Bar Association. Chairman of the Corporate Tax Committee of the Los Angeles County Bar Association. Instructor, UCLA Extension Program on Employee Benefits. Frequent lecturer for the Los Angeles County and Beverly Hills Bar Associations. Publications: Nonqualified Preferred Stock: a Proposal for Guidance under Internal Revenue Code Sections 351, 354, 355, and 1036 (April 6, 1998), also published in California Tax Lawyer, Volume 8, Number 1 (Winter 1999); Co-Author, The Taxpayer Relief Act of 1997: A Summary of Selected Corporate Provisions, (November 4, 1997); Estate Planning for the Entertainment Industry Client, Entertainment Industry Conference, 1997 (July 16, 1997); Generation Skipping Transfer Tax, Maximizing Transfer Techniques, Second Annual Advanced Trust and Tax Forum (March 6, 1997); Co-Author, Buying and Selling S Corporations, Los Angeles County Bar Association (February 20, 1997); Planning for Property, Licenses and Services During Life and Upon Death, Entertainment Tax Institute (November 16, 1996); Planning Opportunities for Expatriates Under the Final Section 911 Regulations, Tax Magazine, November, l985.

JAMES A. FRIEDBERG, partner of Israel, Friedberg & Korbatov, LLP; formerly a principal of Law Offices of James A. Friedberg and associated with Christensen, White, Miller, Fink & Jacobs and Wyman, Bautzer, Christensen, Kuchel & Silbert; admitted to bar, California, 1984. Education: Stanford University (A.B., 1979); University of California, Los Angeles (J.D., 1982); State Bar of California (Member, Sections of Business Law and Real Property Law).

IGOR KORBATOV, partner of Israel, Friedberg & Korbatov, LLP; past director of the Los Angeles Downtown Property Owner’s Association; of counsel to McMillan & Herrell; formerly general counsel of the Downtown Property Owners Association and Fisch Properties, partner of Korbatov, Rose & Rubinstein, associated with Alschuler, Grossman, and Christensen, White, et. al.; admitted to bar, California, 1988.  Education: University of Southern California (B.S., 1985); University of California at Berkeley (“Boalt Hall”) School of Law (J.D., 1988); Licensee of the California Department of Real Estate;  Member, State Bar of California (Member, Real Property Section).