Consultations and analysis to determine fair and reasonable compensation for executives, including report preparation and testimony if neccessary.

None

Professional Experience Moore Kirkland & Beauston L.L.P. Partner June 1992 to date `Provides extensive planning and consulting services to executives and businesses on a variety of financial issues, including structuring of compensation packages and employee benefits. `Teaches professional education seminars for CPAs, and classes for financial planners preparing for the Certified Financial Planner examination. `Writes articles for publication on compensation and employee benefit issues. `Has served as an expert witness on reasonable compensation issues in U.S. Tax Court cases. PricewaterhouseCoopers Columbia, SC September 1982 to June 1992 ` Provided financial and tax services to executives, business owners, and corporations in a wide range of industries. Education Master of Tax Accounting - University of Alabama, August 1982 Bachelor or Business Administration - Emory University, June 1981 Professional & Civic American Institute of Certified Public Accountants South Carolina Association of Certified Public Accountants Society for Human Resource Management Communicare, Inc., Board of Directors (Communicare is the nation's largest tax-exempt direct-fill pharmacy.) Pension Trust and Employee Benefits Seminar, sponsored annually by the USC School of Business, Planning Committee and Moderator, 1988 to date Council on Aging of the Midlands, former president, former Treasurer National Eagle Scout Association

Reasonable Unreasonable Compensation Comp Executive Pay Tax Wages Earnings Compensation

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