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<TITLE>Hillman & Glorioso: Rex Miller, CPA, Manager</TITLE>

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	<a href="fglorio.htm" TARGET="_self">Frank F. Glorioso, CPA</a><BR>
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	Rex Miller, CPA<BR>
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	<TD ALIGN=LEFT VALIGN=TOP WIDTH="440"><IMG SRC="bios/rex_mill1.gif" ALT="Rex Miller, CPA" WIDTH="114" HEIGHT="27" BORDER="0"><br>
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	Rex's accounting career spans more than 21 years, of which more than 6 
	have been with Hillman &amp; Glorioso. His areas of concentration include 
	tax planning and business consulting for small businesses and individuals, 
	gift and estate tax planning, retirement planning, personal financial 
	planning, wealth preservation planning, intra-family transfer planning 
	and estate and trust administration and accounting. In the area of real 
	estate, Rex also has considerable experience working with land developers 
	and homebuilders in providing tax planning, feasibility studies and cash 
	flow projections.  He has worked extensively with the financing of residential 
	and commercial real estate properties by providing lenders with both 
	historical and forecasted normalized net operating income figures. 
	His real estate experience includes structuring tax deferral techniques 
	of like-kind exchanges, three corner exchanges and condemnation replacements. 
	He has significant experience working with high net worth individuals and 
	their C corporations, S corporations, LLC, partnerships, trusts and estates. Rex's 
	clients include small businesses, attorneys, manufacturers, restaurants, 
	retailers, wholesalers, real estate developers, homeowners' associations, 
	and insurance agencies. Prior engagements include work for doctors, 
	dentists, hardware stores, building suppliers, pharmacies, auto dealerships, 
	time-share developers, and hospitals. He is experienced in the LIFO 
	Inventory Method and in the Simplified LIFO Inventory Method. 
	He has represented clients and individuals before the IRS in individual 
	tax return audits, estate tax return audits and in S and C corporation 
	return audits. Prior to joining Hillman &amp; Glorioso, Rex served for 
	9 years as a partner in a local CPA firm, for 6 years in a regional 
	firm (spanning the merger with a Big 5 national firm), and for 1 year 
	in the accounting department for a chain of restaurants. 
	Rex also taught accounting at the community college level, and has owned 
	and operated a fast food restaurant. He holds a Bachelor of Arts degree 
	from Michigan State University, has held a CPA designation for 19 years, 
	and was accredited by the AICPA as a Personal Financial Specialist in 1995. 
	Rex is a member of AICPA, VSCPA, NCACPA, and is licensed in Virginia, 
	Maryland and North Carolina.</FONT><BR>
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	<FONT FACE="verdana,arial,helvetica" SIZE="-2">E-mail: <a href="mailto:[email protected]">[email protected]</a>
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