Harold Paul Katner, MD

A well-known internist, Dr. Katner has been widely published in a variety of medical and popular journals such as National Geographic and The Washington Post. He also has given more than 340 presentations to physicians and medical professional groups, including presentations on infectious diseases given to groups in China, the Philippines, Bermuda and the Bahamas. In addition, he has given nearly 500 AIDS education programs to U.S. schools, communities and churches. Dr. Katner currently serves on the faculty of Mercer University School of Medicine and on the consulting staff at Macon Northside Hospital, Middle Georgia Hospital and Columbia Coliseum Medical Center.

Gabrielle Kaufman, CPA, MS

Ms. Kaufman has been practicing in public accounting for 18 years. Prior to joining American Express Tax and Business Services Inc., Ms. Kaufman was a senior tax manager for Friedman & Fuller, P.C. and was associated with the international accounting firm of Deloitte & Touche in the tax department. Ms. Kaufman has extensive experience in the following areas: tax consulting and managing compliance for domestic and international corporations facing multi-state filings; tax planning and consulting for closely held businesses and their shareholders with an emphasis on government contracting and technology companies; structuring and advising on the tax implications of transactions regarding business formation, choice of entity, mergers and acquisitions and sales of businesses; personal tax planning and managing tax returns for high net worth individuals; representing businesses and individuals before the Internal Revenue Service; research of complex tax matters including state and local and sales tax issues; structuring and analyzing C-corporation and S- corporation conversions.

Michael A. Smigocki, CPA, BS

Mr. Smigocki is the Managing Director of the Government Contractor & Technology Group of American Express Tax and Business Services. The group provides accounting, tax, financial, regulatory and management consulting, as well as litigation support and expert testimony to the government contract industry. A sample of Mr. Smigocki's responsibilities include the following: cost allowability and allocability issues under the Federal Acquisition Regulations and Cost Accounting Standards, as applicable; cost accounting systems evaluations and installations, with expertise in government contractor specific packages such as DELTEK, COSTPOINT, JAMIS, SYMPAQ, et al; cost proposal preparation, pricing strategies and contract negotiation services; liaison with DCAA and other agency auditors; indirect cost rate model development and methodologies implementation; incurred cost submission preparation and review; business valuation and due diligence services; bid protest support services (recognized expert by GAO); claim analysis, preparation and support services including expert testimony; budgeting, business plan preparation, and forward pricing reviews; Federal, State & Local tax planning, compliance, and preparation services; compensation reviews and operational audits; policy and procedure manual development, implementation and review.

Mr. Smigocki is a frequent national lecturer and has authored many articles on issues affecting the government contract industry. In addition he is the Executive Editor for the publication "The Government Contractor" and is a contributing columnist for the publication "Set-Aside Alert"

Gregory Y. Tiu, MD

A medical consultant to Aliron International, Inc., Dr. Tiu currently serves as staff radiologist at the Appalachian Regional Healthcare corporate headquarters. His professional affiliations include the American College of Radiology, the Radiological Society of North America, and the American Society of Neuroradiology. He has been published on a wide range of subjects, including percutaneous transluminal angioplasty of subclavian steals, and percutaneous transluminal angioplasty of the carotid artery.

Previously, Dr. Tiu served internships at the Philippine General Hospital, the Philippine Ministry of Health, and the St. Barnabas Medical Center. His residency in diagnostic radiology was completed at St. Barnabas Medical Center. His fellowships included computed tomography and ultrasound at the University of Iowa Hospitals and clinics in neuroradiology and interventional radiology at the Truman Medical Center. Dr. Tiu's academic appointments include an associate fellowship at the University of Iowa and assistant professor at the University of Missouri.