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Paul R. Comeau and John F. State speakers at ELA tax conference

July 25, 2006

FOR IMMEDIATE RELEASE

Contact:  Lisa Kane

212.661.3535

lkane@hodgsonruss.com

Hodgson Russ partners Paul R. Comeau and John F. State speakers at ELA tax conference

NEW YORK, N.Y. — Hodgson Russ LLP partners Paul R. Comeau and John F. State were featured speakers at the "Tax Executives Roundtable" conference, held recently in Chicago, Illinois. The conference, sponsored by the Equipment Leasing Association, addressed a wide range of tax issues for senior-level tax practitioners in the equipment leasing and finance industry.

Mr. Comeau and Mr. State presented "Documentation Issues: Sales and Personal Property Taxes," which detailed special documentation considerations for various types of equipment leases, lease syndication transactions, passages of title, and more.

Mr. Comeau is the chair of Hodgson Russ and a partner in the firm's State & Local Tax Practice Group. He works out of the Firm's New York City, Buffalo, and Boca Raton, Florida, offices and is licensed to practice law in both Florida and New York. His practice concentrates in taxation, business planning, and estate planning, and he is listed in The Best Lawyers in America. Mr. Comeau serves as co-editor of New York Tax Service and co-editor of New York Tax Cases, and he is co-chair of the Multistate Tax Committee of the New York State Bar Association Tax Section.

Mr. State is a partner in the Real Estate & Finance Practice Group and practices from the firm's Albany office. He has extensive experience representing banks and other financial institutions in commercial asset-based lending and equipment leasing and financing transactions. He regularly deals with most types of assets, including commercial and corporate aircraft, railroad rolling stock, real estate facilities, and motor vehicles.

With more than 230 attorneys practicing in all major areas of law, Hodgson Russ is among the 200 largest law firms headquartered in the United States. It is one of approximately 100 firms in the country listed in America's Greatest Places to Work With a Law Degree. In June 2005, Hodgson Russ received the Carol S. Knox Family-Friendly Employer Award from the Capital District Women's Bar Association. Established in 1817, Hodgson Russ is among the oldest law firms in the United States. Hodgson Russ has offices in Albany, Buffalo, Johnstown, and New York, New York; Boca Raton, Florida; and Toronto, Ontario, Canada.