

| Jerri LS Langer, Esq. Jerri has been a leading advisor in firms that include Deloitte Tax, ProBusiness Services, and Balance Consulting. She is a member of the Internal Revenue Service Information Reporting Program Advisory Committee (IRPAC); and received her JD and LLM from the University of Florida - College of Law. Marianne Couch, Esq. Marianne is a nationally known advisor who formerly served as Research Director of Balance Consulting. She received her JD from the Michigan State University College of Law. |

