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Free: Fortune Special HSA section

Advisory Board

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J. Terence MacAvery

J. Terence MacAvery, an attorney admitted to practice in NY and a CPA licensed in NY, has 29 years of tax service experience working with clients in a wide variety of industries. He was with KPMG in NYC for 27 years, the last 16 years as Partner. For the past two years he has been a Partner with Hamilton & MacAvery CPAs, also in NYC.

His professional background includes experience in domestic and international tax, strategic planning, mergers and acquisitions and presentations to boards of directors, government agencies, and trade and professional organizations.

He currently is active on the NYS Society of CPA's Closely Held & S Corporations Committee. He holds a B.A. in Economics from Hamilton College (1972), a J.D. from Albany Law School (1975) and an M.S. in Accountancy from NYU's Graduate School of Busisness Administration (1976).

Dr. Kenneth Eugene Lehrer

Kenneth Lehrer is the Managing Director of the Houston-based
Economic / Financial / Valuation Consulting firm, Lehrer Financial &
Economic Advisory Services, since 1984.

He studied the Consumer Directed Healthcare market for several years. His analysis of HSA adaptation rates will appear in the book The Small Business Guide to HSAs.

Dr. Lehrer holds four (4) degrees in Finance and Economics from New York University ("NYU"). Dr. Lehrer taught in the Finance Department at the University of Houston, Graduate School of Business Administration, from 1984 to 2002.

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