Mr. Richard S. Willinger

Richard S. Willinger, CPA, MSTrwillinger@mercadien.com

Richard S. Willinger is a managing director of The Mercadien Group and principal in Mercadien, P.C., Certified Public Accountants, where he is chairman of the firm's Tax Department.He has more than 20 years of experience providing innovative tax planning and compliance services to individuals and companies in a wide variety of industries.Prior to joining the firm, Mr. Willinger was a tax partner at KPMG, LLP.

In addition to teaching undergraduate tax courses at Rider University, Mr. Willinger has designed and taught numerous continuing professional education courses, has authored numerous articles and has frequently lectured on tax and business topics.

He currently serves on the Taxation Committee for the New Jersey Business and Industry Association, the Finance Committee for the Mercer County Chamber of Commerce, and the Board of Trustees for Adath Israel Congregation.Mr. Willinger has previously served on the Tax and Finance Committee of the Biotechnology Council of New Jersey and was instrumental in drafting favorable state tax legislation for New Jersey-based biotechnology companies.He has also served on the tax and legislative tax force for the Biotechnology Industry Organization ("BIO").

Mr. Willinger graduated Magna Cum Laude from Rider University with a Bachelor of Science degree in Commerce.He also holds a M.S. in Taxation from Seton Hall University.Mr. Willinger is a member of both the American Institute and the New Jersey State Society of Certified Public Accountants and is licensed in the State of New Jersey.

Richard S. Willinger, CPA, MSTrwillinger@mercadien.com

Richard S. Willinger is a managing director of The Mercadien Group and principal in Mercadien, P.C., Certified Public Accountants, where he is chairman of the firm's Tax Department.He has more than 20 years of experience providing innovative tax planning and compliance services to individuals and companies in a wide variety of industries.Prior to joining the firm, Mr. Willinger was a tax partner at KPMG, LLP.

In addition to teaching undergraduate tax courses at Rider University, Mr. Willinger has designed and taught numerous continuing professional education courses, has authored numerous articles and has frequently lectured on tax and business topics.

He currently serves on the Taxation Committee for the New Jersey Business and Industry Association, the Finance Committee for the Mercer County Chamber of Commerce, and the Board of Trustees for Adath Israel Congregation.Mr. Willinger has previously served on the Tax and Finance Committee of the Biotechnology Council of New Jersey and was instrumental in drafting favorable state tax legislation for New Jersey-based biotechnology companies.He has also served on the tax and legislative tax force for the Biotechnology Industry Organization ("BIO").

Mr. Willinger graduated Magna Cum Laude from Rider University with a Bachelor of Science degree in Commerce.He also holds a M.S. in Taxation from Seton Hall University.Mr. Willinger is a member of both the American Institute and the New Jersey State Society of Certified Public Accountants and is licensed in the State of New Jersey.

Richard S. Willinger, CPA MST

Managing DirectorThe Mercadien Group

rwillinger@mercadien.com

Rick Willinger, CPA
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Richard Willinger, CPA

Rick Willinger, CPA

Richard S. Willinger, CPA

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RICHARD S. WILLINGER, CPA

Richard S. Willinger, CPA, the newest Principal at Druker, Rahl & Fein, seeks to concentrate his practice on the structuring of complex corporate tax transactions and individual and corporate tax planning.He will serve as the Chairman of the Tax Department.

Mr. Willinger has more than 18 years of experience providing innovative tax planning and tax compliance services in a wide variety of industries.Prior to joining Druker, Rahl & Fein, Mr. Willinger was a tax partner at KPMG, LLP where he was involved with their healthcare practice.

Mr. Willinger has taught undergraduate tax courses at Rider University and has designed and taught continuing professional education courses to fellow CPAs.A nationally recognized author, he has published numerous articles and has lectured on various tax and business topics.He has served on the Tax and Finance Committee of the Biotechnology Council of New Jersey and was instrumental in drafting favorable state tax legislation for New Jersey-based biotechnology companies.He also has served on the tax and legislative task force for the Biotechnology Industry Organization (BIO).Currently, Mr. Willinger serves on the Taxation Committee for the New Jersey Business and Industry Association, the Tax Advisory Group for the State of New Jersey Office of the Treasurer and the Finance Committee for Mercer County Chamber of Commerce.

Mr. Willinger graduated Magna Cum Laude from Rider University with degrees in Accounting and Finance and received a Masters of Science in Taxation from Seton Hall University.He is licensed to practice in the State of New Jersey and is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Certified Public Accountants.

"Generally, you don't want to go to a preparer that promises to give you an exorbitant refund," said Richard Willinger, a principal in Mercadien PC in Hamilton.

Richard S. Willinger, CPA, MSTrwillinger@mercadien.com

Richard S. Willinger is a managing director of The Mercadien Group and principal in Mercadien, P.C., Certified Public Accountants, where he is chairman of the firm's Tax Department.He has more than 20 years of experience providing innovative tax planning and compliance services to individuals and companies in a wide variety of industries.Prior to joining the firm, Mr. Willinger was a tax partner at KPMG, LLP.In addition to teaching undergraduate tax courses at Rider University, Mr. Willinger has designed and taught numerous continuing professional education courses, has authored numerous articles and has frequently lectured on

tax and business topics.

He currently serves on the Taxation Committee for the New Jersey Business and Industry Association, the Finance Committee for the Mercer County Chamber of Commerce, the Board of Trustees for Adath Israel Congregation, and the Board of Trustees for HomeFront.Mr. Willinger has previously served on the Tax and Finance Committee of the Biotechnology Council of New Jersey and was instrumental in drafting favorable state tax legislation for New Jersey-based biotechnology companies.He has also served on the tax and legislative tax force for the Biotechnology Industry Organization ("BIO").

Mr. Willinger graduated Magna Cum Laude from Rider University with a Bachelor of Science degree in Commerce.He also holds a M.S. in Taxation from Seton Hall University.Mr. Willinger is a member of both the American Institute and the New Jersey State Society of Certified Public Accountants and is licensed in the State of New Jersey.

Richard S. Willinger, CPA

Managing DirectorThe Mercadien Group

rwillinger@mercadien.com