| CREDENTIALS:
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| David K Tomney received his J.D. degree
from St. John's University School of Law in 1980 and his LL.M.-Taxation in 1986 from New York Universtiy
School of Law. Mr. Tomney serves as Assistant County Attorney for Hamilton County and his practice concentrates
in the areas of real estate, estate planning, probate, elder law, business law and income tax. Prior to starting
his own law practice, Mr. Tomney was Tax Counsel for Citibank, Barclays Bank, Marine Midland Bank (HSBC) and
Chemical Bank (JPMorganChase). Mr. Tomney is a member of the Shenedehowa Rotary Club and the Stoney Creek Parks
District Committee. Mr. Tomney is also a director for ACTION, a not-for-profit company in Indian Lake, NY.
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