Steven D. Lustig, J.D., CPA Galapagos Financial Partners LLC//Gaithersburg, MD Mr. Lustig is the founder of Galapagos Financial Partners, LLC, based in Gaithersburg, Maryland and La Jolla, California, which, for businesses and individuals, specializes in Financial and Tax Planning, Budgeting, Funding Sources and Uses of Funds, Tax Strategies, Management Structure, Finance Department Operations and Human Resource issues. Mr. Lustig has lectured throughout the United States for the AICPA, ABA, CPA firms, and national and local business organizations and has authored tax material and courses in closely held business areas, estate planning and negotiating with the IRS. Mr. Lustig is the recipient of the AICPA Outstanding Discussion Leader Award in years 2005 - 2008.