Timothy B. Matz, born Pittsburgh, Pennsylvania, May 18, 1944, is the firm's senior and managing partner. Mr. Matz joined the firm in 1971. He was formerly associated with the firm of Bryan, Cave, McPheeters and McRoberts in St. Louis, and was Associate General Counsel of the Federal Home Loan Mortgage Corporation. He is a graduate of the University of Virginia, George Washington University Law School (J.D.) and Georgetown University Law School (L.L.M.). His principal areas of activity in the firm are in mergers and acquisitions, corporate reorganizations and recapitalizations, IPO's and corporate tax.

Raymond A. Tiernan, born Providence, Rhode Island, October 18, 1950, joined the firm in 1979. Prior to joining the firm, Mr. Tiernan was a senior member of the Securities Division of the Federal Home Loan Bank Board. The Securities Division had primary authority with respect to securities matters affecting stock savings and loan associations and for processing conversion applications. Since leaving the agency, Mr. Tiernan has assumed responsibility for a large number of the firm's clients which have converted to stock form of ownership or who are in the process of converting to stock form.

Gerard L. Hawkins, born Norwood, Massachusetts, December 23, 1953, joined the firm in 1983. Mr. Hawkins practiced corporate, securities and banking law with Arnold & Porter from 1978 to 1982 and taught Business Planning at the Georgetown University Law Center in 1981 and 1982. Mr. Hawkins is a co-author of Shark Repellents and Golden Parachutes: A Handbook for the Practitioner. Mr. Hawkins is a graduate of Boston College (summa cum laude) and the Georgetown University Law Center (magna cum laude). Mr. Hawkins was an editor of the Georgetown Law Journal in 1977-1978.

John P. Soukenik, born Warren, Ohio, October 5, 1951, joined the firm in 1985. Mr. Soukenik was a member of the Corporate and Securities Division of the Federal Home Loan Bank Board for six years. His last position at the agency was as an Associate General Counsel and Director of the Corporate and Regulatory Structure Division. Mr. Soukenik's principal areas of expertise in the firm are savings and loan holding companies and federal regulatory matters. He is a graduate of Kent State University (cum laude) and Catholic University School of Law where he served as a member of the Catholic University Law Review.

Jeffrey A. Koeppel, born Washington, D.C., July 31, 1953, joined the firm in 1983. Prior thereto, Mr. Koeppel was a Senior Branch Attorney - Adviser in the Division of Corporate Finance at the SEC for three years. Mr. Koeppel's principal areas of specialization are in the areas of corporate and securities law, mergers and acquisitions and general corporate financings. Mr. Koeppel is the author of a number of articles relating to insurance company demutualizations, including "Eliminating the Myths About Demutualization," which appeared in the March 1993 edition of Best's Review. Mr. Koeppel is also the author of The State of Demutualization. Mr. Koeppel graduated from the University of Maryland, College Park, the University of Baltimore School of Law and has a Master of Finance degree from The Joseph Sellinger School of Business, Loyola College. He is a member of the Bar of the States of Maryland, New York and Washington, D.C. The Martindale-Hubbell © Rating System (a national rating system which reflects the confidential opinions of bar members, members of the judiciary and clients of the attorney concerning the attorney's legal ability and adherence to professional standards of ethics) lists Mr. Koeppel as an AV-rated attorney, the highest possible level of achievement.

Gerald F. Heupel, Jr., born Trenton, New Jersey, June 4, 1956, joined the firm in 1983. Mr. Heupel was a Senior Branch Attorney - Adviser in the Division of Corporate Finance at the SEC for three years. Mr. Heupel's principal areas of expertise are mutual to stock conversions and general corporate financings. Mr. Heupel graduated from Widener College (summa cum laude) and Boston University School of Law (cum laude).

Philip Ross Bevan, born Atlanta, Georgia, September 28, 1954, joined the firm in 1983. Mr. Bevan was Staff Judge Advocate, Commander Fleet Air, Western Pacific, Atsugi, Japan prior to joining the firm. Mr. Bevan's principal areas of expertise are general corporate financings, mutual to stock conversions, mergers and acquisitions and securities law. Mr. Bevan graduated from Franklin and Marshall College and Duke University School of Law.

Hugh T. Wilkinson, born Washington, D.C., June 7, 1956, joined the firm in 1987 and was made a partner in 1991. Prior to joining the firm, Mr. Wilkinson was an Attorney-Adviser in the Division of Market Regulation and the Division of Corporate Finance at the SEC for three years. Mr. Wilkinson also received a Master of Law degree in securities regulation from the Georgetown University Law Center. Mr. Wilkinson's areas of expertise are general corporate financings, mergers and acquisitions and securities law. Mr. Wilkinson graduated from Georgetown University (cum laude) and the Georgetown University Law Center. Mr. Wilkinson served as Editor of the American Criminal Law Review.

Kenneth B. Tabach, born New York, New York, July 18, 1957, joined the firm in 1988 and was made a partner in 1996. Prior to joining the firm, Mr. Tabach was a Senior Attorney-Adviser in the Division of Corporate Finance at the SEC for four years. He is a member of the Bar in the State of Maryland, the Commonwealth of Virginia and the District of Columbia. Mr. Tabach's areas of expertise are mutual to stock conversions, general corporate financings, mergers and acquisitions and general corporate and securities law. Mr. Tabach graduated from the University of Maryland and the T.C. Williams School of Law at the University of Richmond.

David Max Seltzer, born New York City, New York, May 14, 1969, joined the firm in 2000. Mr. Seltzer is a member of the Maryland Bar. He is a graduate of the University of Colorado at Boulder (B.S., 1991) and the University of Baltimore School of Law (J.D., 1997). He has received a Certificate of Employee Benefits Law and LL.M. in Taxation from the Georgetown University Law Center. Mr. Seltzer's practice focuses on executive compensation, employee benefits and corporate tax.

Eric M. Marion, born Dover, New Hampshire, September 3, 1972, joined the firm in 1998. Mr. Marion is a member of the Virginia Bar. He is a graduate of Franklin & Marshall College and the College of William & Mary, Marshall-Wythe School of Law. While attending William & Mary, Mr. Marion was an Associate Articles Editor/Board Editor for the William & Mary Law Review and a staff member of the Bill of Rights Law Journal. Prior to his third-year of law school, Mr. Marion held a law clerk position with the Honorable Bruce C. Levine at the Commodity Futures Trading Commission in Washington, D.C.

Of Counsel Biographical Information

Sheryl Jones Alu, born Allentown, Pennsylvania, January 7, 1953, joined the firm in1981. In 1991, Ms. Alu left Elias, Matz, to become Senior Vice President and General Counsel with Perpetual Financial Corporation and Perpetual Savings Bank, F.S.B. Ms. Alu, who returned to the firm in 1993 as of counsel, is a graduate of Franklin and Marshall College and Emory University School of Law. She is a member of the Maryland and District of Columbia Bar.