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| | Ronald J. Gilbert, President, ESOP Services, Inc. (Site not responding. Last check: 2007-10-22) |
 | | Ronald J. Gilbert (“Ron”) is cofounder and President of ESOP Services, Inc., an international consulting firm specializing in all aspects of Employee Stock Ownership Plan applications for private and public companies. |
 | | Ron Gilbert holds a Bachelor’s Degree from the McIntire School of Commerce at the |
 | | Ron Gilbert is an editor and co-author of Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation, the most complete work on the subject. |
| www.esopservices.com /bio.htm (236 words) |
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