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Morrison, Brown, Argiz & Company LLP Promoted Raul Incera, CPA, To Partner

MIAMI - July 29, 2003 - Morrison, Brown, Argiz & Company LLP, an accounting and management consulting firm, promoted Raul Incera, CPA, to partner. A member of the firm's Tax Consulting and Compliance Services Group, Incera focuses his practice on international tax services with an emphasis on financial institutions.

"Raul's extensive experience working with financial institutions, in particular international agencies, has contributed greatly to our outstanding growth in that industry niche over the past year," said Tony Argiz, CPA, managing partner of Morrison, Brown, Argiz & Company. "His depth of knowledge in cross-border transactions and investments, income tax treaties and foreign tax credits is a valuable asset to MBA clients and our team of tax professionals."

Previously with the Miami office of KPMG, LLP, Incera joined MBA in 2002 as director of tax services. He has more than 11 years of experience providing extensive services to entities in the financial services industry, such as international and domestic banks, broker-dealers, and investment funds. Incera specializes in the taxation of foreign investments in the United States and U.S. investments abroad.

A graduate of the University of Miami with a bachelor's degree in business administration, Incera completed his master's of science in taxation from Florida International University. He is an active member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, as well as the Florida International Bankers Association and the Institute of International Bankers. Incera is also a volunteer with both the Southwest YMCA and the South Miami Khoury League.

Based in Miami, with offices in Fort Lauderdale, Florida and Boulder, Colorado, Morrison, Brown, Argiz & Farra LLP is one of the nation's leading independent accounting and management consulting firms. With a portfolio of services that goes far beyond traditional accounting, MBAF provides business solutions to a broad range of clients, from individuals to public and private entities. For more information, visit www.mba-cpa.com.

Editor's Note: Raul Incera resides in Miami, FL.