Richard J. Alphonso, born New Orleans, Louisiana, April 15, 1961; Certified Public Accountant, 1983; Admitted to bar 1990, Louisiana; 1992, U.S. Tax Court. Preparatory and graduate education, University of New Orleans (B.S. in Accounting, 1982; M.S. in Accounting (Taxation Option), 1987), Beta Alpha Psi (National Accounting Honor Fraternity), Beta Gamma Sigma (National Business Honor Fraternity); Legal education, Tulane University School of Law (J.D. cum laude, 1990), recipient of Maxwell MacMillan (Prentice-Hall) Annual Taxation Award, 1990. Notary Public, Louisiana, 1991. Personal Financial Specialist (PFS) of the American Institute of Certified Public Accountants. Member: The Louisiana Bar; United States Tax Court; United States Supreme Court; American Institute of Certified Public Accountants; Louisiana Society of Certified Public Accountants; Texas Society of Certified Public Accountants; American Bar Association; National Association of Personal Financial Advisors; Accredited Estate Planner (“AEP”) by the National Association of Estate Planning Councils. Registered Investment Advisor, U.S. Securities and Exchange Commission and various states.