CARLOS F. ARAZOZA                                              

CURRICULUM VITAE

Mr. Arazoza earned his undergraduate degree in business administration in 1982 from Loyola University, Shortly thereafter he passed the Certified Public Accountant examination. He is also an attorney, having received the degree of Juris Doctor from the University of Florida in 1986. Mr. Arazoza was admitted to the Florida Bar in 1987, to the U.S. Southern District Court in 1988, and to the U.S. Tax Court in 1990.    Mr. Arazoza is or has been a member of the tax, real property, probate, and wills and trust law sections of the Florida Bar.  He also  is or has been a member of the tax division of the Florida and American Institutes of Certified Public Accountants, the Cuban American Certified Public Accountants Association,  the Miami Foreign Trade Association, National Health Lawyers Association and the Cuban-American Bar Association. He is Chairman of the Alliance for Aging, Chairman of the Development and Administration Committees of the South Florida National Parks Trust and Yakmaster of the South Florida Bush Paddlers Association.  Mr. Arazoza lectures to business and professional groups on matters such as tax and estate planning and related topics.  The primary focal points of his practice are tax and corporate planning and organization, healthcare, estates and trusts, real estate, foreign investment and entertainment. Mr. Arazoza is a shareholder in the firm of Arazoza & Company, P.A., Certified Public Accountants and the law firm, Arazoza & Fernandez-Fraga, P.A.