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Practice Area • Tax, Especially Employee Benefit, Estate Planning and Real Estate Transactions.

Professional and Civic Affiliations • Certified Public Accountant, Oregon License 1989 • Attorney, Admitted to Oregon State Bar 1987 • Member of the American Institute of CPA's - Member of Tax Division • Member of the Oregon Society of CPA's - Past Chair, Estate Planning Committee - Past Chair, Attorneys Committee (joint committee with Oregon State Bar) • American Bar Association - Tax Section, Real Estate and probate Section, Business Law Section • Oregon State Bar - Tax Section, Estate Planning Section, Business Law Section • Adjunct Professor, Willamette University, Atkinson Graduate School of Management • Treasurer, Oregon Technical Assistance Corporation (assistance to agencies serving developmentally disabled individuals) • Past-President, Friends of Marion/Polk County CASA (assistance to children who are victims of abuse and neglect) • Past-President, Oregon Symphony Association in Salem • Member of Willamette Valley Estate Planning Council • Treasurer, Society of Financial Services Professionals • Chemeketa Community College Foundation, Planned Giving Committee

Education • Belmont College, Nashville, Tennessee, Bachelor of Business Administration (Cum Laude) • Willamette University, College of Law, Doctor of Jurisprudence

Devan Esch joined Grove, Mueller & Swank in 1987 after spending seven years with another firm. Devan has extensive experience in providing financial services to a large range of clients in the Construction, Manufacturing/Food Processors and Government/Not for Profit areas. In addition to providing financial service to the firms larger clients he also provides business consulting and assists with tax services. He is also responsible for the firms internal Practice Development Group as well as assisting the Director of financial services with the firms quality assurance standards.

Practice Area • Financial statement audit, reviews and compilation services • Cash management and budgeting • General business and tax consulting

Professional History • Grove, Mueller & Swank, P.C. 1987-Present • Boldt, Carlisle and Smith 1980-1987

Professional & Civic Affiliations • Certified Public Accountant, State of Oregon • Municipal Auditor, State of Oregon • Member of the American Institute of CPA’s • Member of the Oregon Society of CPA’s • Past Member, Board of Directors, Queen of Peace School; Camp Fire Boys and Girls • Past Member of the Oregon Society Litigation Support Services Committee; Management Consulting Services Committee; Consumer Complaints Committee

Education • BS, Accounting and Finance, Oregon State University, Corvallis, Oregon, 1980

Larry Grant joined Grove, Mueller & Swank in 1998, after spending fourteen years working with another firm and more than four years in private business. In addition to providing audit services to school districts and other governmental entities and employee benefit plans, he also provides general business and individual tax compliance services.

Practice Area • Accounting and Auditing – Commercial, Employee Benefit Plans, Governmental and Non Profits • General Business and Tax Consulting • Management Advisory Services

Professional History • Grove, Mueller & Swank, P.C. 1998-Present • Key Title Company 1994-1998 • Boldt, Carlisle & Smith 1980-1994

Professional and Civic Affiliations • Certified Public Accountant, State of Oregon 1984 • Municipal Auditor, Oregon 1987 • Member of the American Institute of CPA's • Member of the Oregon Society of CPA's • Oregon State Board of Accountancy, Assisted Practice Review Committee with reviews of Municipal Reports • Treasurer and Board of Directors member for several nonprofit organizations, including: - Madrona Swim Club - Treasurer and Board Member - Salem Alliance Church - Past Treasurer and Board Member - Candalaria Elementary School - PTA President - Friends of Marion-Polk County CASA - Treasurer and Board Member

Education • Eastern Oregon State University, Bachelor of Science Degree in Business/Economics With Accounting Concentration, 1980