Raymond L. Liebman, Esq., CPA, is a highly respected and accomplished legal professional who brings a wealth of experience to the fields of law and finance. With an impressive career spanning over five decades, he has established himself as a prominent practicing attorney specializing in real estate and business transactions. Mr. Liebman's expertise is widely acknowledged, as evidenced by his extensive track record of delivering informative seminars to fellow attorneys, certified public accountants, and realtors. His focus lies in imparting in-depth knowledge on the intricate art of structuring real estate transactions to align with the stringent requirements set forth in the Internal Revenue Code Section 1031. Beyond his role as an esteemed attorney, Mr. Liebman has played diverse roles, acting as both an attorney and a qualified intermediary, in multimillion-dollar real estate exchanges nationwide. His versatility and astute understanding of complex transactions have earned him widespread acclaim and success throughout the country. Since 1988, Mr. Liebman has held the esteemed position of Chairman of the Richmond County Bar Association Committee on Taxation, where he continues to provide invaluable leadership and guidance. Additionally, he has garnered recognition for his engaging continuing legal education (CLE) seminars, where he delves into various pertinent topics with great passion and expertise. Adding to his extensive portfolio, Mr. Liebman serves as a faculty member at the esteemed Academy for Professional Education. Through his extensive lecturing engagements across the nation, he consistently imparts knowledge and fosters professional growth within the legal and financial communities. His expertise has been sought after by prominent local entities such as the Bay Ridge Lawyers Association, the New York State Society of CPAs, the Department of the U.S. Treasury, the Civil Court City of New York (including court attorneys and small claims arbitrators), the Staten Island Board of Realtors, and the New Jersey Enrolled Agents. Raymond L. Liebman, Esq., CPA, stands as a testament to professionalism and excellence within the legal and financial spheres. His distinguished career and commitment to sharing his expertise have sol d ted h s standing as a trusted authority in real estate and business transactions.

Philip Guarnieri is the Chief Executive Officer of ES Bancshares, Inc., and Empire State Bank. In 2004, he was instrumental in the organization and the chartering of Empire State Bank, a bank providing commercial banking products and services to the communities in the Tri-State area. Through Phil’s oversight and strategic planning, this start-up bank has grown to over $535 million in assets and has become a banking leader in the small business community. With more than 40 years of banking experience, Phil’s distinguished banking career began at Hamilton Federal Savings FA as a customer service representative and as a teller. Phil’s dedication and professionalism quickly earned him promotions; he went on to hold positions such as Assistant Branch Manager, Assistant Vice President/Mortgage Officer, Vice President, and Branch Administrator during his 21-year tenure. After leaving Hamilton Federal Savings, Phil went on to serve as Vice President /Loan Origination at Home Federal Savings Bank and as Senior Vice President/Chief Lending Officer with The Yonkers SLA, FA. From 2002-2004, Phil then served as President /COO of Atlantic States Mortgage Corp. and was responsible for all facets of mortgage banking. As an active member of the community, Phil is currently a director of the Empire State Bank Foundation, an Executive Director and Treasurer of the Staten Island Economic Development Corporation, Director of the Staten Island Chamber of Commerce Foundation, Director of the Brooklyn Chamber of Commerce, a Board Member and Treasurer of the Asian Real Estate Association of America Brooklyn Chapter, Director of the Chance of Life, Director of the New Dorp BID, Director of the Victory Boulevard Merchants Association, Vice Chair of the Diversity, Equity and Inclusion Committee of Patterns for Progress, and the Financial Advisory Board Member of the Dominican Sisters of Hope. He received his B.A. in Banking and Finance from Hunter College before completing a continuing education program on Real Estate and Commercial Bank Lending at New York University.