Nancy A. Geary is a CPA with over 22 years of accounting and tax experience. Ms. Geary has been a partner at ECS Financial Services, Inc. (formerly Edwin C. Sigel, Ltd.), a 25-person accounting firm in Northbrook, Illinois since 1990. Ms. Geary's expertise includes financial statement compilations, reviews and audits, financial projections, business and personal tax preparation, management consulting, accounting and portfolio management services for equipment lessors and brokers, and personal and corporate tax planning.

PROFESSIONAL EXPERIENCE:

ECS Financial Services, Inc. (Formerly Edwin C. Sigel, Ltd.), Northbrook, Illinois - April 1984 to present - Partner since 1990

COLLEGE DEGREE:

Bachelor Degree in Accountancy, University of Illinois, Champaign/Urbana, IL 1982

EXPERT WITNESS ENGAGEMENTS:

Pulte Home Corporation v. Skipco, Inc, Toshiba America Business Solutions, Inc., Lyon
Financial Services, Inc. d/b/a US Bancorp Office Equipment Finance Services, et. al.;
Clark County, NE District Court, Case No. A463726, 2006

J. Christopher Stuhmer, Inc. v. Skipco, Inc. and Lyon Financial Services, Inc. d/b/a US
Bancorp Office Equipment Finance Group; Clark County, NE District Court, Case No.
A459429, 2006

Farm Credit Leasing Services Corporation v. Farmco Partners et.al., Superior Court of
Arizona, Maricopa County, Case No. CV2003-010108, 2005

Phil Tolkan Leasing v. Peter J. Kivlin, et al., State of Wisconsin Circuit Court,
Milwaukee County, Case No. 02-CV-011741, 2005

First National Bank of Lucendale v. J. Dan Stephens, Jr., Hinds County Circuit Court,
Cause No. 251-02-1141CIV, 2004

Noritsu America Corporation v. Kmart Corporation, U.S. Bankruptcy Court, Northern
District of Illinois, Adversary Proceeding No. 02-A00609, 2003

Larry Ramirez, et al., vs. The Nutrasweet Company, U.S. District Court, Northern District of Illinois, No. 95 C 0130, 1997

Mario C. Yu, M.D., S.C. vs. Elmhurst Clinic, 18th Judicial Circuit Court, County of
DuPage, Wheaton, Illinois, No. 95 CH 0356, 1997

PROFESSIONAL MEMBERSHIPS:

American Institute of Certified Public Accountants
Illinois CPA Society
Equipment Leasing Association
United Association of Equipment Lessors
National Association of Equipment Lease Brokers
Certified Lease Professional Foundation

OFFICES/POSITIONS HELD:

2006 - United Association of Equipment Lessors, Board Member
2004 - Certified Lease Professional (CLP) Foundation, Vice President
2003, 2004 - Certified Lease Professional Exam Rewrite Committee Chairperson
2004 - Equipment Leasing Association, Business Council Steering Committee
2003 - Certified Lease Professional (CLP) Foundation, Treasurer
2002, 2003 - United Association of Equipment Lessors, Chicago Regional Director

PUBLICATION AND PROFESSIONAL EDUCATION:

2004 - Authored the Equipment Leasing Handbook, Chapter 14 - Financial and Tax
Accounting for Leases
2003, 2004 - Accounting Instructor, Equipment Leasing Association's Principles of
Leasing II Workshops
2004 - Instructor, Certified Lease Professional Foundation's CLP Exam Review Course