ALAN C. ROEDER is a shareholder of the firm. He was admitted to the State Bar of Michigan in 1973. He received his B.B.A. with distinction from The University of Michigan in 1970; his J.D. with honors from The George Washington University in 1973, and his LL.M. in Taxation from New York University in 1974. Mr. Roeder has authored "Postponing the Taxation of Property Dispositions" in the Oakland County Bar Association Journal; "Passive Activity Loss Limitations - Two Years Later", in the Oakland County Bar Association Journal, and "Partnership Liability Allocations under the Final 752 Regulations", in the Michigan Tax Lawyer. He has lectured for the Chartered Life Underwriter Programs in Estate Planning and Employee Benefit Planning through the University of Michigan and Wayne State University. He has been President of the Michigan Chapter of Real Estate Securities and Syndication Institute, and Director and President of the Oakland Executives Association. His memberships include Oakland County Bar Association, State Bar of Michigan and the American Bar Association. Mr. Roeder's primary concentration areas include Real Estate Development and/or Syndications Law, Federal Income Law, Estate Planning Law and Gift Taxation Law. Email to: Alan.Roeder@Couzens.com