VINCENT L. VALENZA Business and Tax McNamee, Lochner, Titus & Williams, P.C. P.O. Box 459 677 Broadway Albany, NY 12201-0459 (518) 447-3391 (518) 447-3341 (Fax) valenza@mltw.com

Mr. Valenza counsels clients in connection with new, emerging and established businesses and not-for-profit organizations. His practice encompasses providing clients with advice and assistance on a broad range of business issues and transactions including start up issues regarding the formation and operation of business entities; business expansions through mergers and acquisitions; raising capital via debt and equity financing, including private placements to raise venture capital; investment of capital in new, emerging and established businesses; real estate transactions, including likekind exchanges; federal, state and local taxation; and family business and management succession planning.

Mr. Valenza joined the firm in 1991 and has been a principal since 1997. Mr. Valenza received an LL.M. degree in taxation in 1989 and a J.D. degree, with honors, from the University of Florida College of Law in 1988. He received his B.S. degree in Finance, with honors, from the University of Florida in 1985. While in law school, he was a Teaching Fellow for the University of Florida Legal Research and Writing Program. He has been an adjunct professor at Albany Law School where he taught a course on business planning which covered various aspects of business startups, financing and joint ventures. Mr. Valenza is a graduate of the 1995 Capital Leadership Class. He was a founding director and past president of the Albany County Land Conservancy. Mr. Valenza is currently a member of the Siena College School of Business Dean’s Advisory Board, the Albany Executives Association, where he serves as general counsel, and the Niskayuna Community Foundation Board of Directors.