GARY M. REMER is a shareholder of the firm. He received his law degree from the Detroit College of Law at Michigan State University where he graduated summa cum laude in May 1997 and obtained a Bachelor of Arts in Accounting from Michigan State University in 1990. Mr. Remer was a Revenue Agent with the Internal Revenue Service, Employee Plans Division, from 1992 through 1996. He concentrates his practice in the areas of employee benefits, corporate law, taxation and estate planning. Mr. Remer has lectured extensively on qualified retirement plans and other tax topics. He is the co-author of The Insider's Guide to IRS Plan Audits. He is a Certified Public Accountant and a past Chair of the MACPA Employee Benefits Committee. Mr. Remer is a frequent guest on The Hardcore Mortgage Real Estate and Business Show heard on FM 97.1.

Education

• DETROIT COLLEGE OF LAW, Detroit, Michigan, Juris Doctor, summa cum laude, 1997
• MICHIGAN STATE UNIVERSITY, East Lansing, Michigan, B.A., Accounting, 1990

Professional Memberships

• STATE BAR OF MICHIGAN
• MICHIGAN ASSOCIATION OF CERTIFIED PUBLIC ACCOUNTANTS