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William A. MacNeil Executive Vice President and Chief Financial Officer 4725 Piedmont Row Drive Suite 800 Charlotte, NC 28210

Bill MacNeil spent ten years with The Crosland Group, a Charlotte-based real estate firm, before joining Lincoln Harris in 1997 to manage the financial and accounting operations of the company. Prior to that time he was employed with Ernst & Young, providing auditing and management services to a variety of clients. Mr. MacNeil is a former certified public accountant and is a member of the American Institute of Certified Public Accountants and the North Carolina Association of CPAs. He received his bachelor of science degree in accounting from Virginia Tech and earned a master degree in business administration from the University of North Carolina at Charlotte.