Mr. Turner is a partner of Cohen Pollock Merlin & Small, P.C.

Mr. Turner graduated with honors from the University of North Carolina at Chapel Hill where he received both his B.S. and J.D. degrees. He received his Master of Laws in Taxation from Emory University, graduating first in his class. Mr. Turner has also passed the Certified Public Accountant examination. He has significant experience in the areas of estate planning, qualified and nonqualified retirement plans, and executive compensation.