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Edwin S. Mruk has been accepted by federal, tax and several state courts as an expert on matters relating to executive compensation, employment, outplacement, executive search, employability, and earnings capacity. Mr. Mruk is managing partner of Mruk and EMA Partners, an executive search and human resource consulting firm based in New York and a retired senior partner of Ernst & Young. He has authored several books and articles on organization, compensation and corporate governance. A graduate of The Johns Hopkins University, Mr. Mruk is an accredited diplomate of the American Compensation Society. Mr. Mruk is based in New York.

Richard D. Sbarbaro is Chairman of Lauer, Sbarbaro Associates • EMA Partners International, an executive search organization. He has conducted over 1,400 senior-level search assignments including industrial, commercial, financial services, consulting, technology, healthcare and the academic/not-for-profit sectors. He has advised clients nationally on issues of organization and compensation, and has provided valued counsel to senior management regarding executive appraisals and management evaluation. Mr. Sbarbaro has been retained to provide his expertise in matters of executive search, compensation, employability and earnings capacity. He holds both a BS and MBA from DePaul University in Chicago, where he is based.

Christopher S. Reece has more than 25 years experience in executive search and management consulting. He currently serves as Managing Director of EMA Partners • Boston, a firm that provides executive search consulting services. He also co-founded Group/HSA, a management consultancy specializing in human capital management based in Boston, and earlier Reece & Mruk Partners • EMA, an executive search and management consulting firm. Mr. Reece is a graduate of the University of Pennsylvania and he has conducted over 200 executive searches and numerous organizational and executive assessments.

William J. Yacullo is the President of Lauer, Sbarbaro Associates • EMA Partners International. Mr. Yacullo has conducted over 1,400 senior-level search assignments within the industrial, commercial, financial services, consulting, healthcare and academic/not-for-profit sectors. Prior to Lauer, Sbarbaro, he worked in the telecommunications industry. He has served as Chairman of the Board of a large skilled-care nursing home and is a founding member and past Chairman of the Business Executives for Economic Justice. He currently serves on the Board of St. Francis Hospital. Mr. Yacullo received his BS from DePaul University, and an MBA from Northwestern University. Mr. Yacullo resides in the Chicago area.

Thomas S. Tilghman has more than 30 years of senior consulting and management experience in executive and international compensation. He continues to maintain a practice in this area as Tilghman Associates, LLC. Mr. Tilghman has conducted compensation and human resource-related projects in a variety of industries including high tech, pharmaceutical and banking. Earlier in his career, he was a senior consultant with Towers Perrin and Ernst & Young. He received his AB from Harvard and his MBA from Amos Tuck, and is a member of World at Work and SHRM. Mr. Tilghman is based in Tampa, Florida.

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