EXPERIENCE Excel Capital Management, LLC Corte Madera, CA 05/00 - Present Managing Partner of Hedge Fund

• Implemented proprietary methodology in investment decision and analysis resulting in 18% annual return during year 2000 and 20% during year 2001. Methodology based on a balance between technical and fundamental analysis as well as macroeconomic analysis. • Research industry sectors for new investment candidates. Extensive knowledge of trends in high-technology sector and companies. • Oversee compliance with funds trading and risk management policies. • Collaborated on development of logo and marketing collateral. • Execute trades and manage day-to-day operating affairs.

WINSTON & COMPANY Corte Madera, CA 01/99 – 05/02 Tax Manager

• Prepared individuals’, corporate, partnership, fiduciary, pension plans’, and estate and gift tax returns. • Advised on accounting adjusting entries for small corporate and partnership entities. • Provided investment advice to clients in the context of their tax situation. • Managed client relations directly with clients on a daily basis. • Provided tax-planning advice to clients. • Represented clients before revenue authorities during disputes and/or audits. • Assisted owner of the tax practice in business making decisions related to the tax practice as well as client risk management and policies.

09/96 – 12/98 PricewaterhouseCoopers, LLP San Francisco, CA Senior Tax Associate-International Tax Consulting

* Prepared high net worth individuals’ tax returns. Prepared partnership, C Corp and S Corp tax returns. • Prepared numerous memos on a wide variety of issues in partnership, corporate and individual taxation. • Significant experience in outbound and inbound international taxation issues including FIRPTA, anti-deferral regimes, branch-profits tax, Foreign Tax Credit. Prepared calculation of the Foreign Tax Credit of a multi-billion-entertainment company. Prepared E&P studies. • Prepared cashflow analyses based on given tax savings tools and projected operating conditions. • Worked on the implementation of planning ideas for large multinational companies. * Participated actively in recruitment of professional staff.

01/95 - 04/95 BROWN, EDWARDS & COMPANY, CPA’s Bluefield, WV 01/94 - 04/94 Paid Internship • Prepared individual tax returns. Prepared small S Corp tax returns. Performed bookkeeping for small businesses. EDUCATION UNIVERSITY OF DENVER Denver, CO 1995 - 1996 Master of Taxation. GPA 85.84 (A=85-100) 1993 - 1995 CONCORD COLLEGE Athens, WV Bachelor of Science in Business Administration. Major Accounting Summa Cum Laude. Valedictorian of Class 1995. GPA 3.93 1991 - 1992 J. WOLFGANG VON GOETHE UNVERSITY Frankfurt, Germany Industrial Management

ADDITIONAL QUALIFICATIONS • Excellent computer skills and general knowledge of computer networking and related technologies. • Ability and willingness to handle multiple tasks and projects simultaneously. • Excellent analytical skills. • Proficient in CLR FastTax Gosystem, CCH Prosystem F/x (both technical and administrative), MS Excel, MS Word, CCH Access, Lexis-Nexis, Lotus Notes, BNA Planer, BNA Portfolios. • Fluent in Russian, German and Bulgarian languages.

REFERENCES AVAILABLE UPON REQUEST