GMPW - Key Persons

Job Titles:

• ABV
• Chairman of the NJ Society of CPAs ( NJSCPA ) Business Valuation Committee
• Global Chairman
• Member of the Board of Directors of the Society

Don is a graduate of LaSalle University and is licensed as a CPA in New Jersey and Pennsylvania. He is a senior shareholder in the firm and a member of the American Institute of CPAs, the New Jersey Society of CPAs, the Institute of Business Appraisers, and is the Chairman of the Business Valuation Committee of the New Jersey Society of CPAs. He has attained an Accreditation in Business Valuation (ABV) from the American Institute of CPAs signifying experience and expertise in the valuation of businesses. He also specializes in federal and state taxation, multi-state taxation, matrimonial taxation, and tax nexus issues. Don has provided court and arbitration testimony in various matters, including matrimonial, minority stockholder, and economic damages litigation, as well as bankruptcy proceedings, and has been qualified as an expert witness by the federal and state courts. He has prepared valuation reports for businesses and professional practices for purposes of estate planning and compliance, succession planning and mergers & acquisitions. He has also prepared damage study reports in connection with stockholders, insurance claims, contract breach and lost profits litigation. Don has represented companies and stockholders in mergers, acquisitions, sales, and startups of businesses and professional practices. Don has chaired and been a frequent speaker and panelist at various national and international conferences and webinars as well as state and local seminars conducted by the AICPA, the NJSCPA, the PICPA, the American Bar Association, the New Jersey Administrative Office of the Courts, and the New Jersey Institute for Continuing Legal Education covering business and professional practice valuation, forensic accounting and federal taxation. He is Global Chairman of Integra International, Inc., a worldwide association of independent accounting and consulting firms. He is past president and a member of Integra's Americas, Asia and Australia board. Don DeGrazia is Global Chairman and a member of the Global and Americas Executive Committee of Integra International, an international association of independent accounting firms of which GMPW is a member. Don recently returned from the 9th Annual World Wide Conference of Integra International in Hong Kong, where he assumed the Chairmanship of Integra. At this conference, members shared ideas with accounting and consulting experts from around the world. Don met with representatives of 92 firms from North America, South America, Europe, Africa, and Asia where they discussed current technical issues and innovative practice management/consulting techniques that will help businesses to grow at the local level. He also attended Integra's European division's regional meeting in Luxembourg and the Americas' division meeting in Atlanta, GA. Don is also a chairman of the NJ Society of CPAs (NJSCPA) Business Valuation Committee. He was a speaker in May at the 2008 American Institute of CPAs and American Academy of Matrimonial Lawyers Joint National Divorce Conference in Las Vegas. He will also chair the NJSCPA Business Valuation Conference in September 2008. He is a member of the Family Law Task Force of the AICPA. The task force has developed a Practice Aid for the accounting, tax and business valuation aspects of family law. He also serves on the "Ask the Experts" Panel of the AICPA E-Valuation Alert Newsletter published monthly. Don is a member of the Board of Directors of the Society of Financial Service Professionals - South Jersey Chapter. SFSP is a multidisciplinary association of professionals providing services in the area of estate planning, investment advisory and risk management. In January 2008 he spoke to the chapter about the Taxation and Valuation of Stock Options. Don was a presenter in a nationally broadcast webinar on the Valuation Methodologies and Issues for Small and Medium Size Businesses. Don is a contributing author to the AICPA publication entitled "Income Reconstruction: A Guide to Discovering Unreported Income." He also edits the annual publication "Divorce Engagements" issued by Practitioners Publishing Corp (PPC).

Edward A. Plasky is a graduate of the Temple University School of Business and Management, and is licensed as a CPA in New Jersey and Pennsylvania. He is a member of the American Institute of CPAs' Tax Division and the New Jersey Society of CPAs, as well as several other professional organizations. Ed is a senior shareholder in the firm, and director of the tax department. He has over thirty-five years of experience in tax planning for corporations, partnerships, trusts and estates, and individuals. Ed represents numerous closely held businesses engaged in manufacturing, distribution, food service, retailing, finance, real estate, construction, nonprofit organizations and professional practices. He has extensive experience with tax audits, tax planning and works closely with clients in the purchase and sale of businesses and professional practices, and participates in the drafting of shareholder and partnership agreements. He has lectured on a variety of tax, financial and accounting subjects. Ed holds leadership positions in numerous civic, professional and philanthropic organizations. Ed Plasky attended Integra International's 2007 World Conference in Hong Kong which included independent CPAs and Chartered Accountants from 92 firms from North America, South America, Europe, Africa, and Asia. Ed is a member of the Board of Directors of the Temple University Owl Club. The Owl Club is a nonprofit organization funded by private contributions to support Temple University's 20 sport intercollegiate athlete program and to increase Temple's visibility at a national level. He is also a member of the Board of Directors of the Jewish Federation of Southern New Jersey where he is also on the Executive Committee and is the Chairman of the Finance Committee. The Southern NJ Federation encompasses Camden, Burlington and Gloucester counties and is the third largest federation in the State of New Jersey.

Bart is a graduate of Temple University and is licensed as a CPA in Pennsylvania. Bart is a member of the American Institute of CPAs, the New Jersey Society of CPAs, and the Pennsylvania Institute of CPAs. He is a senior shareholder in the firm. Bart represents numerous closely-held businesses engaged in manufacturing, wholesaling, and retailing. He also represents many professionals in the medical, dental, legal, and engineering fields. Bart holds leadership positions in many civic and charitable organizations and has been appointed as the administrator of several trusts and estates.

Harmon Wise has completed a 2 day course on how to conduct a peer review under the AICPA practice-monitoring programs. Harmon has submitted his reviewers resume to the AICPA and is now qualified to conduct a peer review under the uniform professional standards.

Job Titles:

• Shareholder

Marty is a 1979 cum laude graduate of Temple University School of Business. He is licensed as a CPA in New Jersey and Pennsylvania. Marty is a member of the American Institute of CPAs, the New Jersey Society of CPAs, and the Pennsylvania Institute of CPAs. Marty is a shareholder whose background consists of national firm experience in audit and taxation. He has represented companies and stockholders in acquisitions, sales and startups of businesses and professional practices, and has advised individuals and attorneys in the formulation of partnership and stockholder agreements. Marty specializes in Philadelphia taxes. He has provided matrimonial litigation support, forensic accounting and tax analysis in various marital disputes, and has been declared an expert witness by the court. Marty has been a speaker at various seminars at Temple University on business formulation, business startup, and the tax implications of selecting a type of business entity. He supervises audits and is a senior tax specialist for the firm. He is Co-Chairman of the GMPW educational program. Marty has successfully passed the Investment Advisors exam and is a Registered Investment Advisor in the State of New Jersey. He also has his Life and Health Insurance License. Marty is the managing member of Pleasant Valley Advisors, LLC, a financial planning and consulting service. Marty Mellman has been appointed to represent GMPW with the Cherry Hill Jewish Business Network Organization. He also rode in the long-distance bicycle fund raiser for the benefit of the American Cancer Society. Marty has received his Life & Health Insurance License. He is a registered Investment Advisor in the state of NJ. GMPW is able to provide Life & Health services to all their clients. Marty will be happy to discuss any investment or insurance questions that you may have.

Stacey Udell has become an Accredited Senior Appraiser in the American Society of Appraisers (ASA). A Candidate in the ASA must demonstrate five years of full-time equivalent experience in business valuation, have experience in appraising a wide variety of companies and pass the ethics and USPAP exams. She is also designated as an ABV (Accredited in Business Valuation) by the AICPA (American Institute of Certified Public Accountants) and certified as a CVA (Certified Valuations Analyst) by the NACVA (National Association of Valuation Analysts). In May, Stacey D. Udell spoke at the 15th Annual NACVA Consultants Conference in Las Vegas on the topic of Reasonable Compensation - How to Support It. In July, she was a speaker on the topic of reasonable compensation in a teleseminar offered by Business Valuation Resources.

Job Titles:

• Director of Litigation Support Services

Stan Meltzer attended the AICPA National Business Valuation Conference in Las Vegas dealing with the latest techniques of business valuations including the valuation of S-corps and medical practices, differences between performing business valuations and calculating lost profits, an in-depth look at discounts for lack of marketability and new professional standards for business valuation.

Job Titles:

• ABV

Stan is a graduate of the Wharton School at the University of Pennsylvania, and is licensed as a CPA in New Jersey and Pennsylvania. He is a member of the American Institute of CPAs, the New Jersey Society of CPAs, the Pennsylvania Institute of CPAs and several other professional organizations. He has also attained the Accreditation in Business Valuation designation issued by the American Institute of CPAs. Stan is a senior shareholder in the firm and has practiced accounting for more than thirty years. His expertise includes business valuation and all aspects of taxation and tax planning. Stan is director of litigation support services for the firm, with extensive experience in negotiating the purchase and sale of businesses and professional practices. He has also participated in the drafting of numerous business contracts including buy/sell agreements. Stan has been chairman of national AICPA conferences and has lectured nationally on various subjects including damage measurement, business and professional practice valuations, federal taxation and forensic accounting. He has been qualified as an expert witness and has testified in both New Jersey and Pennsylvania courts. He has also been active as a mediator and negotiator in a variety of business and matrimonial litigation matters. Stan holds leadership positions in a variety of civic and philanthropic organizations.