Lester Rosenbaum recently retired from a CPA firm, having spent more than 35 years in Berdon LLP’s State and Local Tax Group, and continues to consult for the firm. As the firm’s specialist in sales and use tax, he worked closely with many real estate organizations and professional service firms, including advertising agencies, law firms, and architecture and engineering firms. Prior to joining Berdon LLP in 1980, he served at a Big Four firm and in private industry. Mr. Rosenbaum regularly wrote on state and local tax issues and has contributed to The CPA Journal, Real Estate Weekly, and Long Island Business News. He has also delivered his expertise at the New York State Society of CPA’s morning and evening technical sessions, the Building Owners’ and Managers’ Association seminar, and a week-long tax seminar sponsored by Hofstra University, and has chaired sessions on various state and local tax issues sponsored by the Foundation of Accounting Education. Mr. Rosenbaum graduated from Pace University in 1971 with a Bachelor of Business Administration degree in Accounting. He is a 52 year member of the Barbershop Harmony Society and has three international medals competing with the Big Apple Chorus from Manhattan, New York.