GRABEL, SCHNIEDERS, HOLLMAN & CO., PC

Bachelor of Science - Business Administration - 1970, Pittsburg State University, Pittsburg, Kansas

Certified Public Accountant in the State of Kansas - 1974

Certified Public Accountant in the State of Missouri - 1975

Member of: American Institute of Certified Public Accountants: member of the taxation
committee.
Missouri Society of Certified Public Accountants: past member of the taxation committee;
past-chairman and current member of the ethics committee.
Missouri Association of Tax Practitioners (past President): member of the IRS liaison committee.
International Foundation of Employee Benefit Plans

Managing Partner since 1976.

Taught with Missouri Real Estate School; teaching "Tax Laws & Your Client". Course material
included documentation of travel and entertainment expenses.

Partner in charge or senior in charge of audits of Labor organizations and Taft-Hartley plans for
over 30 years. An area of responsibility for these audits has been the review of expenses related
to travel and entertainment to determine accuracy and documentation thereof.

Clients range in size from 100 million dollar retirement plans to self employed individuals and
the related tax planning thereof.

Involved in special areas, which include individual, corporate and estate tax planning,
management advisory services, installation of computerized accounting systems, and elder care
services.

Served as Trustee of the City of Kirkwood, Missouri Employees Retirement Pension Fund for
eight years and a second term of three years.

Past President of the Rotary Club and a member of Rotary for the past 20 years.

Member of Board of Directors of Kirkwood Des Peres area Chamber of Commerce from 2007 to
2010.

Awarded "CPA of The Year" for 2007 by the Missouri Society of Certified Public Accountants.

LLOYD W. SCHNIEDERS
Certified Public Accountant
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