Includes services that are provided through

the partnership of CPAs:

Summary of services for:

Taxes and Accounting

 Brief biographies of the partners of

Sisco and Honigman, LLP

 (For a more detailed biography, click the dollar sign.)

Frank Sisco has a unique blend of skills and experience enabling him to create significant financial strategies for his clients. He has been serving hundreds of clients in personal financial analysis and planning for over 20 years. The foundation of his financial analytical skills and tax expertise was begun at Price Waterhouse (NYC office) during 1971 to 1977, where he became a Certified Public Accountant in 1974. He sharpened his investment and insurance skills by being a registered representative at Prudential Securities and now at FSC Securities Corporation (owned by Sun America, Inc.), member of NASD and SIPC, and by being a licensed insurance agent. By managing his own small businesses and consulting for many businesses, he enhanced his ability to think creatively and develop significant money-making financial strategies for clients, especially business owners and professionals.

Frank has a high profile in the financial services community and an extensive network of contacts. He has been an active member of the board of directors of both the Westchester Chapter of the NYS Society of CPAs and the Estate Planning Council of Westchester. He is a frequent speaker and writes and edits for business publications.

Frank graduated from Iona College, BBA, cum laude in 1971. He was licensed as a CPA in New York in 1974, and has been a member of the American Institute of CPAs and the New York State Society of CPAs since then. Frank has been accredited by the AICPA as a Personal Financial Specialist, after passing a national examination and meeting certain experience requirements. He is also an accredited Estate Planner. He lives with his wife and daughter in New Rochelle, NY.

 Larry Honigman has extensive experience as a CPA serving individuals and businesses. He has a keen understanding of the operational aspects of businesses as well as the considerations for taxes, accounting, and reporting. Larry began forming this expertise at Touche Ross & Co.(NYC office) where he was involved primarily in audits of publicly traded companies. From 1990 to 1993, Larry held several private controllerships positions, including a leveraged-buy-out dental product distribution firm, a start-up bottled water manufacturer and distribution company, and a high-rise concrete and structural steel construction firm. In 1993, he began his own certified public accounting practice in Westchester County, concentrating on individual, corporate, and partnership accounting and taxes.

Larry received a bachelor of science degree in accounting from the University Center at Binghamton, State University of New York in 1985, and a masters in business administration from the same college in 1986. He was also a graduate teaching assistant in accounting in 1986. Larry lives with his wife and two children in Briarcliff, NY.

 Brief biographies of the

Associate CPAs of Sisco and Honigman

132 Ocean Druve East

Stamford, CT 06902

203.357.8973

PROFESSIONAL EXPERIENCE

June, 1991- Present
Schnitzer & Kondub P.C. Certified Public Accountants
550 Mamaroneck Avenue Harrison, New York 10528 Telephone 914-698-6500

Partner in a two Partner Accounting practice. Increased practice from $50,000 to $500,000.
Responsible for all aspects of client service from individual tax clients to corporate audit and tax filings.

MAJOR CLIENTS SERVED

Tower Insurance Company, (8 years)
Assisted in statutory financial filings and recommendations for accounting systems since company’s inception.
Prepared statutory filings for first year of company’s existence.
Performed audit of financial statements and prepared federal and state corporate tax filings,

Interstate Guaranty Insurance Co. (6 years)
Performed audit of financial statements and prepared federal and state corporate tax filings.
Assisted in statutory financial filings and recommendations for accounting systems since company’s inception.

Hermitage Insurance Company (15 years)
Assisted in statutory financial filings and recommendations for accounting systems since company’s inception.
Performed audit of financial statements and prepared federal and state corporate tax filings.
Performed due diligence work for the sales of Hermitage to Queensway Financial Corporation in 1995.Consulted with the Company on tax aspects of transaction from the holding company level.

Transtate Insurance Company( 2 years)
Assisted in statutory financial filings and recommendations for accounting systems since company’s inception.
Performed audit of financial statements and prepared federal and state corporate tax filings.

Hagedorn Communications Inc.(8 years)
Performed review and tax services for three publishing companies controlled common shareholders.
Performed acquisition reviews for the purchase of two companies.
Assisted in structuring the financing for acquisition of major printing equipment.
Assisted in structuring the buyout of major shareholder.
Consulted on various tax and estate projects.

Barson Composites Corporation( 5 years)
Performed audit of financial statements and prepared federal and state corporate tax filings.
Assisted in Internal Revenue service audit of corporate tax return.

DCI Telecommunications Inc.(5 years)
Performed audit of financial statements and reviewed federal and state corporate tax filings.
Assisted in preparation and review of SEC filings (10k and 10q).
Assisted in the preparation of responses to the SEC regarding certain accounting transactions.

JBird Records LTD(2 years)
Performed audit of financial statements and prepared federal and state corporate tax filings,
Assisted in preparation and review of SEC filings (10k and 10q)
Assisted in the preparation of responses to the SEC regarding certain accounting transactions

1978-1991 Deloitte & Touche
New York and Stamford Offices
Partner in 1988 Audit Department

Hired in 1978 by Stamford office of Touche Ross & Co as staff accountant. Admitted to partnership in 1998.
Transferred to New York City office in 1999 to serve in HealthCare division of firm.

Insurance clients served
Security Insurance Company, Hermitage Insurance Company, Interstate Guaranty Insurance Co, Union Indemnity Insurance Company, Frank B. Hall & Co., Minet Group Inc.
Have performed audit of financial statements of the above entities in positions ranging from staff accountant through senior manager on all of the above accounts. I was the second partner on Frank B. Hall & Co for one year.
Performed acquisition reviews for Frank B. Hall & Co. and Minet Group Inc.
Assisted in preparation and review of SEC filings (10k and 10q) for Frank B. Hall & Co

Healthcare clients served
Greenwich Hospital, Stamford Hospital, Mount Vernon Hospital, Westchester Square Hospital, Doctors Hospital of Staten Island

Have performed audit of financial statements of the above entities in positions ranging from staff accountant through partner on all of the above accounts. I assisted in a major accounts receivable billing project at Greenwich Hospital.

Other SEC Accounts
National Guardian
Lloyds Shopping Center
Have performed audit of financial statements of the above entities in positions ranging from staff accountant through senior manager. I was the second partner on National Guardian for one year.
Performed acquisition reviews for National Guardian
Assisted in preparation and review of SEC filings (10k and 10q) for the above accounts.

EXPERTISE
Financial Reporting, Insurance Healthcare, Small Business,

EDUCATION University of Connecticut BS, 1978 Magna Cum Laude

PROFESSIONAL MEMBERSHIPS
American Institute of Certified Public Accountants, Connecticut Society of CPA'S, Society of Insurance Accountants,
Healthcare Financial Management Association

COMMUNITY ACTIVITIES
Board of Directors - Treasurer, Halloween Yacht Club and Sea Beach Association, Inc
Former member of the board of directors, Greenwich YMCA Mt.Vernon Hospital and Greenwich Boy Scouts
Former member United Way of Stamford, Allocation Committee, Fundraiser, Stamford Hospital
Stamford Youth Soccer Coach, Darien Youth Basketball Coach
Member Stamford Yacht Club ,Trout Unlimited

PERSONAL
Married, two children