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DOUGLAS L. BERMAN is a partner with ParenteBeard LLC, and serves as the firm's not-for-profit industry group leader. Mr. Berman has more than 15 years of experience in public accounting and specializes in engagements for not-for-profit organizations, governmental entities and educational institutions. As a partner, he is responsible for planning engagements, reviewing workpapers/financial statements prepared by staff and supervising and evaluating staff assigned to his engagements. Mr. Berman has comprehensive experience in public accounting, with augmented experience in matters relating to accounting and auditing of not-for-profit organizations. Additionally, he assists clients in training and development to improve operations within their organizations. Mr. Berman also has completed the prestigious AICPA Academy for Exempt Organizations FELLOW program. This program required 80-hours of intensive curriculum, and provided graduates with the ability to provide a higher level of service to each of their clients. Mr. Berman is a member of the American and Pennsylvania Institute of Certified Public Accountants; the Pennsylvania Association of Nonprofit Organizations (Board of Directors, November 2007-present; president, April 2009-present); and was a 2009 recipient of the Central Pennsylvania Business Journal's "Forty Under 40" award. MICHAEL CHEREWKA is a sole practitioner in Wormleysburg, Pennsylvania, where his areas of practice include estate planning, corporation law, nonprofit organization, taxation, probate law and real estate law. He has been a participant in many seminars and debates on income tax and estate planning issues. Mr. Cherewka is a contributing author of the 2001 book, Strictly Business: Planning Strategies for Privately Owned Businesses. He is a member of the Dauphin County and the Pennsylvania bar associations, the Estate Planning Council of Central Pennsylvania and WealthCounsel. Mr. Cherewka also is a co-founder of the Keystone Family Business Center, an organization which focuses on helping family-owned businesses in such areas as estate planning, succession planning and ownership transfer, tax and retirement planning, and conflict resolution. He earned his B.S.B.A. degree, cum laude, from Bucknell University and his J.D. degree, cum laude, from The Dickinson School of Law. SUZANNE S. FRIDAY is chair of the tax, trusts and estates practice group with Nauman, Smith, Shissler & Hall, LLP, where she primarily practices in tax and estate planning, non-profit organizations, and corporate and transactional matters. A graduate of the University of Texas at Austin, Ms. Friday earned her J.D. degree, cum laude, from Widener University School of Law in Wilmington, Delaware, where she served on the staff of the Delaware Journal of Corporate Law, received a Widener University faculty award scholarship, and was a member of Phi Kappa Phi and Phi Delta Phi, Harrington Inn. In addition, she earned her Masters of Law from Georgetown University Law Center. Prior to joining the Nauman, Smith, Shissler & Hall, LLP, Ms. Friday represented The Nature Conservancy, a large non-profit conservation organization, as an in-house counsel. She volunteers her time to the Junior League of Harrisburg, the Latino Hispanic American Community Center and the Women's Fund at The Foundation for Enhancing Communities. Ms. Friday has provided pro bono services to small, start-up non-profits and worked with the Dauphin County Bar Association's continuing legal education program. She is a member of the State Bar of Texas and Pennsylvania Bar Association. MATTHEW A. GROSH is an attorney in the law firm of Russell Krafft & Gruber, LLP, where he focuses his practice in the areas of business law, taxation, tax-exempt organizations and commercial lease negotiations. Mr. Grosh has previously lectured for the Lancaster Bar Association on tax considerations for employment lawyers. He also has lectured on estate planning and commercial lease topics for the general public on various occasions, and is a frequent lecturer for the Building Industry Association of Lancaster County. Mr. Grosh earned his B.A. degree, magna cum laude, from Pennsylvania State University, his J.D. degree from Villanova University and his LL.M. degree from Villanova University. Mr. Grosh is a member of the Pennsylvania and Lancaster County bar associations. He also is a member and active in the Pennsylvania Association of Nonprofit Organizations.
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