WILLIAM J.  CUROSH

ATTORNEY AT LAW

EXPERIENCE:
An attorney and C.P.A. with 40 years of legal experience.

Services to clients and friends include the following areas of law:

Estate Planning: Planning and preparation of documents including, but not limited to: trusts, wills, medical directives, health care power-of-attorney, durable general power-of-attorney.

Probate:  Probate and estate administration, court accounting, etc.

Entity Creation:  Formation of corporations, partnerships, limited liability companies, and foundations.  Corporate minute books, Arizona Corporation Commission Annual Reports.

Drafting and execution of business related agreements, such as: business buy/sell agreements (asset purchase or stock purchase agreements), non-competition agreements, stockholder upon death/disability buy-sell agreements, deeds of trust, promissory notes, leases, etc.

Tax and Financial Planning: Income, estate and gift tax planning and research; pre-year end planning and projections; the creating, buying, selling, and/or merging of businesses.  Tax compliance for individuals, corporations, partnerships, expatriates, aliens, not for profits, bankruptcy estates, foundations, trusts and estates.

Representation:  Represent individuals and companies before governmental authorities, including the Internal Revenue Service, the Arizona Department of Revenue, the U.S. Department of Labor, the U.S. Tax Court, the Department of Economic Security, Department of Health, as well as City, State or Superior Courts regarding collection of fees, or enforcement of contracts, etc.

Qualified Domestic Relations Orders:  Division of qualified retirement plans indicant to a divorce.

ADMITTED TO

PRACTICE LAW:                   Supreme Court of the United States

                                                United States Tax Court

                                                Supreme Court of Arizona

                                                Supreme Court of Illinois

                                                Federal District Court for the District of Arizona

FORMAL

EDUCATION:                         University of Notre Dame

                                                Notre Dame, Indiana

                                                B.B.A. (Accounting and Finance), 1971

                                                Member Beta Alpha Psi, national

                                                honorary accounting fraternity

                                                Arizona State University, School of Law

                                                Tempe, Arizona

                                                J.D., 1974

                                                Member Phi Alpha Delta, legal fraternity

                                                New York University, School of Law

                                                Graduate Division

                                                New York, New York

                                                L.L.M. (Taxation), 1978

CERTIFIED PUBLIC

ACCOUNTANT:                     In the state of Arizona

PROFESSIONAL
MEMBERSHIPS:                   American Institute of Certified Public Accountants and Tax Division

                                              Arizona Society of Certified Public Accountants and Tax Section
    
                                              American Bar Association and Tax Section, Real Property, Probate &
                                                Trust Section
             
                                              State Bar of Arizona and Tax Section

                                              Maricopa County Bar Association, Estate Planning, Probate &
                                                Trust Section

                                               Valley Estate Planners (President 1985-1986)

                                               Phoenix Tax Workshop

                                               College of Estate Planning Attorneys

CIVIC/COMMUNITY
INVOLVEMENT:                     Knights of Columbus (Grand Knight 1990-1991; 
                                               Faithful Navigator 1991-1992)

                                               Victory High School; Member, Advisory Board of Directors

MILITARY SERVICE:             Lieutenant in the U.S. Navy, Judge Advocate Generals Corps at Naval 
                                               Legal Service Office, Philadelphia, Pennsylvania; served alternately                                                   as Government Counsel or as Defense Counsel at over 200 Courts-                                                     martial between 1974 to 1977.

PERSONAL HISTORY:          Born July 8, 1949, Whiting, Indiana; 
                                                Arizona resident since 1970, wife: Marcy.