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DAVID F. CONLEY is a sole practitioner in Concord, where his practice consists of tax, business and estate planning. Mr. Conley served as a law clerk for the U.S. Tax Court and served as an attorney advisor for the Internal Revenue Service in the Office of Chief Counsel in Washington, D.C. from 1976 to 1980. He chaired the tax department of Sulloway & Hollis, PLLC, from 1980 until his retirement in 2002. He earned his B.S. degree, with honors, from the University of Nebraska and his J.D. degree from Arizona State University. Mr. Conley is a member and past chair of the Tax Section of the New Hampshire Bar Association and is honored to have been listed in Best Lawyers of America under the Tax and Trusts and Estates headings. He has served as special counsel to the New Hampshire Securities Bureau and is currently the New Hampshire attorney general's prosecuting attorney for the Board of Accountancy. MARK D. FERACO is a partner in the firm of Brayman, Houle, Keating & Albright, PLLC, where he practices in the areas of accounting, auditing, tax and management consulting and business valuations. Mr. Feraco is licensed as a certified public accountant in New Hampshire and Massachusetts and is accredited by the American Institute of Certified Public Accountants in business valuations. He earned his B.S. in management from University of Massachusetts and is a member of the American Institute of Certified Public Accountants. Prior to joining Brayman, Houle, Keating & Albright, PLLC, Mr. Feraco was a senior tax specialist with KPMG Peat Marwick. WAYNE B. GEHER, CPA, CFE is the director of the forensic and litigation division at Nathan Wechsler & Company, P.A. Mr. Geher earned his B.S. degree in business administration in public accounting from Pace University, Lubin School of Business. He has extensive forensic accounting experience and is a certified fraud examiner. Mr. Geher has extensive knowledge in governmental (yellow book) audits and compliance issues. He is skilled in detecting fraudulent behavior and assists clients with fraud prevention, detection and investigation. Mr. Geher is a member of the Association of Certified Fraud Examiners, the Granite State Chapter of Certified Fraud examiners, the New Hampshire Society of Certified Public Accountants and the American Institute of Certified Public Accountants. He was appointed by the Governor's office for a five-year term, to the New Hampshire State Board of Accountancy, which commenced on January 1, 2007. JOHN E. LABOE is the managing member of the law firm of Laboe Associates P.L.L.C., where his practice has focused upon representing closely-held businesses, and families with their business and personal planning. Over the past three decades, Mr. Laboe has coupled this transactional work with courtroom representation of clients in his topical areas of expertise. Mr. Laboe's litigation experience has included trying cases (jury and bench trials) making extensive use of business and financial records of the litigating parties. Mr. Laboe is a member of the New Hampshire (member, Real Property Section, Elder Law, Estate Planning and Probate Section and Taxation Section) and the American (member, Section of Litigation, Section of Real Property, Trust and Estate Law, Section of Corporation, Banking and Business Law) bar associations, and is a founding member of the National Academy of Elder Law - New Hampshire Chapter (NAELA). He is the former chairman of the Elder Law, Estate Planning and Probate Section of the New Hampshire Bar and is currently a lobbyist before the New Hampshire Legislature for NAELA. He earned his B.A. degree, summa cum laude, from Boston College and his J.D. degree from Georgetown University Law Center. KIRK B. LEONI is the managing director of Nathan Wechsler & Company, P.A. Mr. Leoni has extensive audit experience in a variety of industries including construction, manufacturing and non-profit entities. He has also worked with multi-national clients from Belgium, Italy, Canada, and Great Britain. Mr. Leoni leads the firm's Employee Stock Ownership Plan (ESOP) and manufacturing practice groups, and provides consultation on both ownership and management succession planning. He is the former chairperson of the Executive Committee of the New England Peer Review, an organization responsible for the American Institute of Certified Public Accountants (AICPA) quality review for CPA firms. Mr. Leoni has presented for the AICPA, Independent School Association of Northern New England, New Hampshire Center for Nonprofits, UNH Center for Family Business, New Hampshire Chapter Institute of Management Accountants, and for Bank of America Nonprofit Seminar Series. He is a member of the New Hampshire Society of Certified Public Account and the American Institute of Certified Public Accountants and is a graduate of Leadership New Hampshire class of 2009. Mr. Leoni earned his B.S. degree in business administration, cum laude, at the University of Massachusetts, Isenberg School of Business.
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