Michael has been with Grant Thornton for over 14 years. He has been an audit partner for 9 years, and has served as the National Asset Management sector leader for approximately 4 years. Michael has over 19 years of experience in public accounting, and extensive expertise working with private and public companies. He oversees asset management industry strategy and business development in the firm?s primary US markets, including New York, Chicago, Boston, San Francisco, Florida, Dallas, and Philadelphia. Michael is a critical resource for the firm, and is recognized as an industry expert for accounting, auditing, financial reporting, internal control, risk management, regulatory, and operational issues impacting alternative investments. His former and current clients include hedge funds, fund of funds, private equity funds, venture capital funds, clearing and introducing brokers, mutual funds, exchanged-trade funds (ETFs), unit investment trusts (UITs), public global diversified holding companies, registered investment advisors and other alternative investment vehicles.

Joseph Pacello is a Partner in the NYC office of Grant Thornton Advisors LLC. Joe has extensive experience providing tax services to private equity funds, hedge funds venture capital funds and other alternative investment vehicles. He has been an asset management tax professional for over 25 years, including experience as a Big 4 tax partner. Joe earned his Bachelor of Science degree in accounting from Seton Hall University, a Juris Doctor degree from New York Law School and a Master of Laws degree (LL.M.) in taxation from Temple University School of Law. Joe's professional affiliations have included the American Institute of Certified Public Accountants (AICPA), the Managed Funds Association (MFA) and the Wall Street Tax Association (WSTA). Joe has written numerous articles regarding tax issues and is the author of a treatise entitled "Tax Compliance and Reporting for Hedge Funds", published by Thomson Reuters. In addition, Joe has taught graduate courses at Fairleigh Dickinson University and Grand Canyon University on the topics of financial products taxation and entity taxation.

Philip S. Gross, JD, LLM, Partner, Kleinberg Kaplan, Wolff & Cohen, P.C., advises hedge funds and private equity funds on federal, state, local and international tax issues. Phil counsels clients on structuring (and restructuring) funds, structuring investment managers and general partners, compensating managers and employees, investing in funds and seeding managers, and how financial instruments are taxed. He also advises clients on how to avoid being subject to ERISA and what to do if they are, how to plan and structure securities transactions, FIRPTA, nonqualified deferred compensation, Puerto Rico, and numerous other tax issues.

Noam Hirschberger has more than 20 years of experience in providing valuation services. Noam has extensive experience working with private equity and private debt funds, providing valuations of portfolios consisting of numerous types of financial instruments. He advises Chief Financial Officers at private and public companies on financial reporting matters, such as purchase price allocations, goodwill impairment, and equity compensation. Noam has also collaborated with attorneys to provide estate planning solutions for numerous founders and executives at various types of funds. In addition, he has testified as an expert witness on various valuation matters. Noam founded the complex financial instruments group at the Firm. The team consists of specialists with expertise and knowledge of the capital markets and quantitative credentials, such as the Chartered Financial Analyst (CFA), Financial Risk Management (FRM) and Master of Business Administration (MBA). Their analyses often require advanced financial modelling techniques, such as Monte Carlo simulations and lattice models. The analyses have been used for financial reporting purposes and been reviewed and accepted by the ?Big Four? and numerous national accounting firms.

Chris has over 25 years of experience including as Legal Counsel and CCO for RIA of multibillion dollar fund-of-hedge funds business. Most recently Chris was Managing Director at Kroll (formerly Duff & Phelps). Throughout his career Chris has worked closely with investment advisory clients on matters such as: establishing compliance and operations infrastructures, identifying and addressing risks and conflicts, operational due diligence, mock regulatory examinations, and preparing for and navigating regulatory examinations. He is a frequent lecturer and speaker on panels on all matters related to GRC. Chris has a BS, and MBA from American University, and JD from St. Thomas University School of Law.

Alex focuses on clients in the financial services industry, including mutual funds, interval funds, business development companies, private equity and venture capital funds. He has extensive experience with both AICPA and PCAOB auditing standards and SEC reporting requirements. From 2020 to 2023, Alex served as an Assistant Chief Accountant at the SEC?s Division of Investment Management. While at the SEC, he contributed significantly to the development of recommendations for policies aimed at ensuring the full and fair disclosure of financial information by investment companies. He also provided valuable insights into interpretations of rules relating to the form and content of financial statements, and actively participated in establishing uniform standards of auditing and accounting practices within the investment companies sector.

Rian is an accounting resident in EY?s Professional Practice Group covering ASC 946 topics and has served clients in the alternative investments space, including private equity funds, venture capital funds, fund-of-funds, business development companies, and management companies. Rian holds a Bachelor?s degree in Philosophy from the University of Notre Dame; a Master of Letters in Philosophy from the University of St. Andrews; and a Masters in Accounting from the University of North Carolina at Chapel Hill. He is a certified public accountant in California and a member of the AICPA.

Brett Cotler is a partner in the Taxation Group. Brett advises investment funds, private fund managers, and public and private companies on U.S. federal income tax matters, including partnership, corporate and international tax matters. Brett advises on business transactions, securities offerings, structured finance and securitization vehicles, and joint ventures. Brett received his LL.M. (in Taxation) from New York University School of Law, his J.D., cum laude, from Rutgers School of Law-Newark, where he was a member of the Order of the Coif, and his B.A., summa cum laude, Phi Beta Kappa, from Rutgers School of Arts and Sciences. Brett is also a contributor to Seward & Kissel?s Cryptocurrency and Blockchain blog, SKrypto.

Ed Dartley is a partner and practice area leader in the firm's Asset Management and Investment Funds practice. He concentrates his practice on private funds, alternative investment and finance firms, and sophisticated family offices. Ed works with both established firms and newly launched and expanding businesses that are seeking new paths, serving as a trusted advisor who helps clients navigate into new territory. Ed is driven by his enthusiasm for helping clients build businesses and create value. Ed advises established and emerging private equity, private credit, and real estate fund sponsors, counseling on fund formation, operational, transactional, and regulatory matters, as well as on co-investments, continuation funds, and other secondaries strategies. He also regularly counsels on seeding arrangements, GP stakes deals, and joint venture relationships. In addition, Ed guides family offices on a wide range of asset management matters, providing sound advice on investment structuring and regulatory matters. Ed has experience in a broad range of investing strategies, including seeding, infrastructure, digital assets, impact investing, and alternative energy. From first-time private equity founders to institutional investment professionals to family office CIOs, Ed provides practical and business-minded legal guidance. Ed spent over a decade as in house counsel and chief compliance officer at an investment manager, and brings a valuable perspective on how investment firms work from the inside to all that he does. Ed continues to utilize this experience by providing holistic advice and strategic vision as regular outside counsel to numerous clients. When possible, Ed combines his work and recreational time, fielding calls while kayaking, hiking, or skiing in New York's Catskill Mountains.

John D'Agostino is Head of Strategy for Coinbase Institutional. He is the Former Head of Strategy of the New York Mercantile Exchange. John is the subject of two NY Times bestselling books, and lectures in Fintech at Oxford, MIT and Columbia Universities. John is Chair of the UK Consulate Financial Services Working Group, an AIF Global Financial Innovation Institute Fellow, Research Affiliate at MIT CSAIL, and the co-founder of the AIMA Digital Asset Working Group.

Anthony Hallett is a Certified Public Accountant in the State of New York and has nearly thirty years of experience in the Financial Services Industry. Anthony is an experienced Financial Controller and an accomplished Technical Accounting Expert, who currently serves as Senior Vice President and Head of the Accounting Policy Group at D. E. Shaw & Co., L.P. Anthony currently serves as a member of the AICPA Expert Panel for Investment Companies, where he participates in the deliberation of technical accounting matters for the asset management industry. Additionally, Anthony is member of the Managed Funds Association (MFA) Accounting Policy Working Group, where he works with the MFA and industry peers to resolve and advocate for accounting policies in order to benefit the asset management industry. Anthony started his career as an auditor at PwC in 1996 and subsequently worked at Citigroup and Credit Suisse as a Financial Controller. In 2004, Anthony transitioned from his role as a financial controller at Credit Suisse to work in their Accounting Policy Group until 2006. Anthony joined D. E. Shaw & Co., L.P. in 2006 as Head of the Accounting Policy Group where he is currently responsible for the research, analysis, implementation, and monitoring of the firm?s accounting policies in accordance with U.S. Generally Accepted Accounting Principles (U.S. GAAP), International Financial Reporting Standards (IFRS), and Local GAAP in other jurisdictions. Anthony holds a Bachelor?s Degree in Accounting from Pace University and a Certificate in Business Excellence ? Chief Financial Officer Program from the Columbia University Business School, where he focused on strategic financial leadership and the assortment of challenges facing the modern day Chief Financial Officer, with a heavy emphasis on financial planning/analysis, mergers, acquisitions, and corporate governance. Additionally, Anthony holds a Certificate in Executive Leadership from Cornell University.

Michael has over 20 years of experience as an accounting and risk professional, drawing from his variety of private and public sector experiences to provide unique perspectives on the interaction amongst financial accounting, assurance, risk management, banking regulation and public policy. In his current role, Michael in charge of developing audit methodology and enablement for blockchain-based business activities and associated digital assets. Michael more broadly covers audit matters impacting the financial services industry, including banking, capital markets, insurance, wealth and asset management. Michael has also served as a technical accounting partner and resident in Professional Practice focused primarily on banking and capital markets matters. Michael started his EY career in the Los Angeles assurance practice serving commercial banking, mortgage banking and specialty finance clients. From 2015 to 2017, Michael served as a Professional Accounting Fellow at the Federal Reserve, where he focused on Basel III finalization and CCAR. Michael was also an Associate Fellow at the Financial Accounting Standards Board from 2009 to 2011, working primarily on the lease accounting standards. Michael has a BS in Accounting from the University of Southern California and an MS in Accountancy from the University of Notre Dame

Markus is the national leader of Grant Thornton's Blockchain, web3 & Digital Assets Industry Practice and is the leader of the Northeast Financial Institutions Practice. He is also an SEC and IFRS specialist. Markus has over 20 years of experience in the financial services industry and in public accounting. Markus has led audit and advisory projects for a variety of multinational digital asset companies such as cryptocurrency exchanges, trading desks, digital asset custodians, wallet companies and payment processors for over 9 years. As Industry Leader Markus has authored and developed our firm?s audit methodology and helped build our Blockchain technology center of excellence. Additionally, he leads audits of both public and private financial services organizations ranging from large multinational financial institutions to broker dealers and fintechs. He also leads internal audit and other risk management engagements as well as consulting projects on loan reviews, operational process reviews, post-merger integration, due diligence and asset securitization. Other areas of expertise include capital raises and IPOs. He also works and assists other offices with IFRS audits, reviews and conversions. He works with a variety of digital asset companies, banks, fintechs, securities and commodities broker dealers, REITs, BDCs, private equity groups, finance and investment companies. His clients include companies with multistate and multinational operations. Prior to joining Grant Thornton , Markus worked for Deloitte and RSM. He began his career in Europe with an affiliate of DZ BANK AG ? one of Europe?s leading financial organizations. 10/18/24

David Frigeri is a Partner and the Chief AI Officer in the firm, leading the firm?s AI strategy and innovation initiatives. With more than 25 years of experience, David is ranked one of the top 10 global AI leaders and consultants helping businesses navigate AI adoption with a focus on responsible and effective implementation. David works closely with leadership to align AI initiatives with the firm?s vision, identifying areas where AI can improve operations and deliver measurable value. He bridges the gap between technology and business, guiding teams in leveraging generative AI, machine learning, and automation. He has deep expertise in guiding organizations on governance frameworks that promote transparency, mitigate bias, and ensure regulatory compliance. He integrates AI tools, RPA, and machine learning platforms to optimize internal processes and scale solutions for clients. David brings a wealth of experience in building and managing a high-performing team of AI specialists and overseeing the full AI development lifecycle from concept to deployment. He also plays a key role in expanding EisnerAmper?s digital transformation efforts, working with the Managing Partners of Advisory to develop AI-driven service offerings. Prior to joining the firm, David was a Managing Director at a global business and technology consulting company. David Frigeri is a recognized AI thought leader with contributions in cybersecurity, AI governance, and predictive analytics. He has co-authored Physical and Cyber Security Working Group, Public Network and Wireless Best Practices, and CIO Wisdom II: More Best Practices. He also holds patents in AI-driven healthcare solutions, including A Method and System for Predictive Analytics for Wound Care Environments and A Machine Learning Training Method and Resulting Expert System for Identifying Wound Type, Size, and Condition. His work bridges AI research with real-world applications, shaping the future of AI-driven security and healthcare solutions.

Dan Skelly is a managing director, head of the Market Research & Strategy equity team and a member of the Global Investment Committee (GIC), within Morgan Stanley Wealth Management. The team manages eight long-only equity portfolios within the separately managed account platform known as Managed Advisory Portfolio (MAPS) with ~$40 billion in assets under management collectively. Dan serves as the lead portfolio manager for the US Model and Dividend Equity portfolios. These strategies are derived from the model portfolio franchise which originated in 1995 in Morgan Stanley & Co. Equity Research before migrating to the Wealth Management division. Dan joined Morgan Stanley & Co. in 2005 in the Global Wealth Management analyst program and is a regular guest on CNBC and Bloomberg. He holds an AB degree from Brown University.

Charmone Adams is an Advisory Partner with Grant Thornton LLP and is based in the New York Office. Since joining the firm, Charmone has been working closely with many SEC, FRB and FINRA regulated entities. He has over 14 years of experience in financial services and his portfolio comprises U.S., U.K. and APAC based companies, such as, investment managers, investment advisory firms, banks, and broker-dealers. In recent years, his focus has been on providing clients with guidance on key enterprise risk, regulations, internal controls, and internal audit. Additionally, Charmone has experience in corporate accounting and external reporting. Charmone holds a BSc. (Business Administration) from Central State University and an M.B.A. and MSc. (Accounting) from Franklin University. In addition, he holds a Certified Public Accountant (CPA) license with the state of New York and is a Certified Fraud Examiner (CFE). Charmone serves on the Board of Directors for multiple organizations, such as, The AICPA Foundation, Charter High School of Law, and Social Justice (CHSLSJ) and Blacks on Wall Street (BoWS).

Jeff Steinberg is a Senior Manager in the Financial Services Group at EisnerAmper and a member of the firm?s National Office of Professional Practice, working with both the asset management and capital markets teams. Jeff currently serves as the Chair of the Private Equity and Venture Capital community of practice of the New York State Society of CPAs. Jeff has over 10 years of audit and accounting experience. He provides audit services with a primary industry focus on private equity and hedge funds. Jeff also has prior experience providing services to investment advisors and family offices. Jeff is responsible for all phases of the audit, including planning, organization, supervision, and review of the fieldwork. He is also deeply involved in developing course content and instructing internal private equity training, as well as mentoring staff and recruiting new employees.

Kyle Daddio?is a Partner in the Risk Advisory Group, where he leads the firm?s AML and Economic Sanctions Practice. Mr. Daddio?s expertise includes designing and implementing AML, KYC, Fraud, Trade Surveillance and Sanctions programs for global financial institutions including banks, broker dealers, investment advisors, digital asset firms, fintechs, casino and gaming operators, payment processors, and money service businesses. Kyle has more than 15 years? experience assessing financial crimes compliance programs, identifying gaps and regulatory issues, and providing meaningful solutions. He assists financial institutions in efforts to remediate their AML programs due to pending enforcement actions and in response to consent orders. He has been an AML expert and liaison to investigators from federal, state and local agencies, such as the Securities and Exchange Commission, FINRA, National Futures Association, Commodity Futures Trading Commission, U.S.? Department of Treasury, and Southern District of New York.? Prior to joining Grant Thornton, Kyle was a leader in the Regulatory Compliance and Financial Crimes Practice at Stout. He also held senior positions at FTI Consulting and served as the Chief AML Officer at one of the largest global trading firms, where he was responsible for overseeing AML, KYC, Sanctions, and Trade Surveillance programs. Kyle was hired in response to a multi-regulator enforcement action as the first solely dedicated AML Officer, where he developed and enhanced the AML, Sanctions and Trade Surveillance programs, to include enhancing policies and procedures, implementing technology solutions, building the organizational staffing structure, developing AML specific training, and all aspects of operationalizing a Financial Crimes Compliance program. Kyle began his career at the FBI in the Counter Terrorism Division working international investigations and representing the FBI on the Joint Terrorism Task Force (JTTF) in NY and National Cyber Investigative Joint Task Force (NCIJTF). He spent time in the Middle East as a member of the Joint Interagency Task Force, part of the U.S. Joint Special Operations Command, as well as in Guantanamo Bay as a member of the FBI?s High Value Detainee Prosecution Task Force. He received the Joint Civilian Service Commendation Medal from the Department of Defense for his service overseas.

Alain Farrelly is the Co-Head of Morgan Stanley?s Family Office Portfolio Solutions team which oversees the investment needs of the Firm?s largest family office clients. Alain joined Morgan Stanley in 2019 and was most recently the Head of Hedge Fund Research within Global Investment Manager Analysis (GIMA), where he led sourcing and diligence of hedge fund investments. Previously, Alain worked at Ramius LLC where he served as the Head of Equity Investments within the Firm?s alternatives advisory business. Mr. Farrelly was responsible for investment research, trade structuring, and portfolio management of customized solutions for the Firm?s institutional and family office clients. Alain began his investment career at Merrill Lynch Investment Management (MLIM) after receiving a B.A. in Economics & History from Drew University. He has an M.B.A. from Fordham University?s Gabelli School of Business and currently serves as an Advisory Board Member for the Brooklyn Chambers of Commerce, TigerCat Cyber LLC and BKG Coffee Roasters LLC, a company which he co-founded.

Zak Nugent is the Chief Executive Officer of Scalar and has been involved in all phases of the firm?s development since joining in 2009. He has overseen thousands of valuation engagements for tax, financial reporting, transaction advisory, and litigation consulting purposes. Zak has provided valuation consulting to management teams and boards of directors for deferred compensation, purchase price accounting, mergers and acquisitions, capital fundraising, secondary transactions, equity buybacks, shareholder disputes, and succession planning. Zak currently sits on the board of directors for Excalibur Industries, Inc. Zak received his Bachelor of Science in Economics from the University of Utah. He also holds the Certified Valuation Analyst (CVA) credential from the National Association of Certified Valuators and Analysts.

As a Family Wealth Director and Financial Advisor, John collaborates with high-net-worth families to develop customized wealth management plans to address their concerns. This includes intergenerational wealth transfer, investment management, liabilities management, and philanthropy. John has spent his entire career of over 25 years with Morgan Stanley. He has advanced professional credentials including the Family Wealth Director title, the Alternative Investments Director title, and the Certified Financial Planner? designation, which is recognized as one of the industry?s standards of excellence for competent and ethical financial planning. John was also included in the 2024 Forbes Best- In-State-Wealth Management Teams list, and is frequently asked to speak to other Morgan Stanley Financial Advisors on issues specific to ultra-high-net-worth families. John graduated with a B.A. in economics from the College of the Holy Cross and earned his M.B.A. from Northeastern University. A former Division I college baseball player, he is an active member of Holy Cross? career mentoring program, a class representative for the Delbarton School Alumni Association, a member of Mensa, and supports several volunteering efforts through his church. John, his wife, and their two children live in Mount Sinai, NY.