Ms. Gail A. Kasmir
CPA, CFE, CVA, CFFA, CFD, FLMI

PROFESSION Certified Public Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified Forensic Financial Analyst, Certified Fraud Deterrence Analyst

EMPLOYER:

Forensic, Litigation, and Accounting Consultants, PLLC, President and Managing Member

Services Provided:

EMPLOYER:

NATIONAL HERITAGE LIFE INSURANCE COMPANY in Liquidation (1995 to 2006)

POSITION:

ACCOUNTING and FINANCE DIRECTOR, including LITIGATION SUPPORT AND FORENSIC ACCOUNTING

Responsibilities:

:: Litigation support and forensic accounting
:: Assisting attorneys in preparation for trial regarding accounting and fraud    matters
:: Investigation of complex corporate fraud schemes
:: Testimony in trials and depositions on behalf of company in both civil and criminal    lawsuits
:: Provided forensic accounting and litigation support to FBI and IRS which resulted    in numerous criminal convictions of former officers and third parties responsible    for financial misstatement and asset misappropriation
:: Corporate Financial Reporting, including monthly financial statement preparation    and analysis
:: Supervision and management of all daily accounting activities and staff, including    accounts payable, cash receipts, mortgage and real estate accounting, payroll,    and human resources
:: Corporate treasury oversight and cash management
:: Preparation of consolidated tax returns; tax planning and reporting
:: Investment planning, reporting, and analysis; liaison with corporate investment    advisors
:: Development, implementation, and maintenance of computerized accounting    systems
:: Audit support; liaison with external auditors

CERTIFICATIONS:

:: Certified Public Accountant, State of Florida (1980)
:: Certified Fraud Examiner (2005)
:: Certified Fraud Deterrence Analyst (2005)
:: Certified Valuation Analyst (2005)
:: Certified Forensic Financial Analyst (2006)
:: Fellow, Life Member Institute (1983)

PROFESSIONAL EXPERIENCE:

:: Lifeco Investment Group, Inc. Orlando, FL and subsidiary companies, including    National Heritage Life Insurance Company
   POSITION: TREASURER, SECRETARY, AND CHIEF FINANCIAL OFFICER (1985 to    1995)

:: Harvest Life Insurance Company, Orlando, FL.
   Subsidiary of Harcourt Brace Jovanovich, Inc.
   POSITION: FINANCIAL MANAGER (1983 to 1985)

:: Ernst and Young (Formerly Ernst and Whinney),Orlando, FL.
   POSITION: AUDIT SENIOR (1979 to 1983)

TESTIMONY EXPERIENCE:

Experience includes extensive consulting and testimony experience in both civil and federal court in the accounting, financial, and business issues of litigation, with an emphasis regarding corporate fraud activities.

EDUCATION:

University of Central Florida, Orlando, FL (1977-1979)
Degree - BSBA Accounting GPA: 3.89
Graduated Summa Cum Laude on accelerated time-shortened program
National Dean's List, President's List

LICENSES:

:: Department of Business and Professional Regulation
   Board of Accountancy
   Certified Public Accountant

:: Life Office Management Association
   Fellow, Life Member Institute

PROFESSIONAL AFFILIATIONS:

:: American Institute of Certified Public Accountants
:: Florida Institute of Certified Public Accountants
:: Florida Institute of Certified Public Accountants; Valuation, Forensic Accounting,    and Litigation Services Section Member
:: National Association of Certified Valuation Analysts
:: Association of Certified Fraud Examiners
:: Life Office Management Association
:: Insurance Accounting and Systems Association
:: Beta Alpha Psi National Accounting Fraternity
:: Beta Gamma Sigma National Business Honor Society
:: University of Central Florida Alumni Association

HONORS:

:: Who's Who in Finance and Industry
:: Who's Who of Women Executives
:: Who's Who in Accounting
:: Who's Who of Emerging Leaders of America