Instructor/Faculty 1999: Business Appraising For Estate and Gift Tax Purposes, IBA Course Number 1012

Special Qualifications: Larry Gibbs is a graduate of the University of Texas School of Law (1966); a Fellow in the American College of Trust & Estates Council (since 1961); Board Certified by the Texas Board of Legal Specialization in Probate and Estate Law (since 1977); and Board Certified by the Texas Board of Legal Specialization in Tax Law (since 1981, Exam Commissioner 1987-1989). Admitted: Texas Supreme Court; United Tax Court; United States Court of Appeals for the Fifth Circuit; United States District Court., Northern District of Texas; United States District Court, Western District of Texas.

Special Qualifications: Bob Loalbo was employed for seven years from 1982 to 1989 with Ernst & Whinney (now Ernst& Young) as an audit manager. He was involved in managing all technical and administrative aspects of audits and projects for companies in a variety of industries including cable television, radio and television stations, newspapers, direct marketing, photo finishing, savings and loan, retail, manufacturing and healthcare. Several of these companies were large, publicly traded entities and Mr. Loalbo was involved in the SEC registration statements and filings. He also worked closely with certain investor groups preparing business plans and complex financial projections and coordinating the due diligence process in their efforts to acquire certain companies. Mr. Loalbo left Ernst & Whinney in 1989 and went to work as the CFO of a client that was in the startup phase. The company had one location and during Mr. Loalbo’s employment with the company they grew to twelve company-owned or franchised units located in six different states and Mexico with over 600 employees. During this period he was involved in all phases of the company’s development including accounting and finance functions, computer and POS systems, controls and systems at both the corporate level and the store level and heavy interaction with underwriters, attorneys and investors as the company’s need for financial backing increased with their growth. When that company relocated its corporate office to Boston, MA in 1995, Mr. Loalbo opted not to relocate and started his own consulting and accounting practice and is currently active with a number of companies as their CFO/CPA. Special skills with regard to forensic accounting, financial statement analysis, and accounting/professional due diligence.