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<HTML> <HEAD> <TITLE>Hillman & Glorioso: Frank F. Glorioso, CPA, Managing Member, Hillman & Glorioso</TITLE> <!---"#99CCCC"---> </HEAD> <BODY BGCOLOR="#FFFFFF" TEXT="#000000" BACKGROUND="bios/bgblk.gif" LINK="#003333" VLINK="#999999" MARGINWIDTH="0" MARGINHEIGHT="0"> <TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0"> <TR> <TD ALIGN=LEFT VALIGN=TOP COLSPAN="5" WIDTH="435"> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="45" BORDER="0" HSPACE="0" VSPACE="0"><br> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><br> </TD> </TR> <TR> <TD ALIGN=LEFT VALIGN=TOP WIDTH="10"> <IMG SRC="home/tpx.gif" WIDTH="10" HEIGHT="1" HSPACE="0" VSPACE="0"> </TD> <TD ALIGN=LEFT VALIGN=TOP WIDTH="150"> <a href="people.htm" TARGET="_top"><IMG SRC="bios/back_butt.gif" ALT="back" BORDER="0"></a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="54" HSPACE="0" VSPACE="0"><BR> <FONT FACE="arial,helvetica,verdana,geneva" SIZE="-2"> Frank F. Glorioso, CPA<BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="rmiller.htm" TARGET="_self">Rex Miller, CPA</a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="jschneid.htm" TARGET="_self">Joanne F. Schneider, CPA</a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="aelliott.htm" TARGET="_self">Anne T. Elliott, CPA</a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="jcalhoun.htm" TARGET="_self">Janet S. Calhoun, CPA</a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="lbarton.htm" TARGET="_self">Laurie P. Barton, CPA</a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="jouelet.htm" TARGET="_self">Jeffrey Ouellette, CPA</a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="igorres.htm" TARGET="_self">M. Isabel Gorres</a><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="5" HSPACE="0" VSPACE="0"><BR> <a href="blapoin.htm" TARGET="_self">Brian LaPointe</a><BR> </FONT> </TD> <TD ALIGN=LEFT VALIGN=TOP WIDTH="10"> <IMG SRC="home/tpx.gif" WIDTH="10" HEIGHT="1" HSPACE="0" VSPACE="0"> </TD> <TD ALIGN=LEFT VALIGN=TOP WIDTH="440"><IMG SRC="bios/frank_gl1.gif" ALT="Frank F. Glorioso" WIDTH="204" HEIGHT="27" BORDER="0"><br> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="40" HSPACE="0" VSPACE="0"><br> <FONT FACE="arial,helvetica,verdana,geneva" SIZE="2"> Frank's 21-year accounting career has been spent growing the firm that bears his name. He specializes in general business consulting with an emphasis in the real estate industry; he has been involved in financing transactions in excess of $900 million, and has worked with real estate legislators in Virginia and Maryland to change and/or amend laws relating to the real estate industry. Frank has participated in multiple IRS tax audits and property tax appeals for real estate clients, and has extensive experience in tax planning and minimization for residential homebuilders, land developers and rental real estate owners. In his career, Frank started and subsequently sold several real estate-related businesses (home remodeling, residential real estate rehabilitation, rentals and management). He received a Bachelor of Science in Accounting from the University of Maryland, and is licensed in Maryland and Virginia.</FONT><BR> <IMG SRC="home/tpx.gif" WIDTH="1" HEIGHT="15" HSPACE="0" VSPACE="0"><br> <FONT FACE="verdana,arial,helvetica" SIZE="-2">E-mail: <a href="mailto:[email protected]">[email protected]</a> </TD> <TD ALIGN=LEFT VALIGN=TOP WIDTH="10"> <IMG SRC="home/tpx.gif" WIDTH="10" HEIGHT="1" HSPACE="0" VSPACE="0"> </TD> </TR> </TABLE> </BODY> </HTML>