Mr. Walters has published numerous articles in trade publications regarding tax and valuation issues relating to the communications industry: (1) Feature Story “Five Fearless Forecasts ‘Industry Consultants Gaze Into Their Crystal Balls to Predict the Wireless Future,'” PCIA Journal, February 1995, pp. 14, 16-17; (2) “Trends in the Paging and Cellular Industries ‘Industry Consultants Speculate on Growth, Consolidations and Financial Implications,'” PCIA Journal, February 1994, pp. 24, 26-27; (3) “Limited Liability Companies – New Corporation Form”, American Mobile Telecommunications Association: Open Channels, Vol. 1, No. 5, December 1991, pp. 14-15; (4) “Thaw In the Estate Tax Freeze,” American SMR Network Association SMR Newsletter, February 1991, pp. 12, 15; (5) “Update on FCC License Amortization: Part II,” American SMR Network Association SMR Newsletter, July/August 1990, pp. 12-14; (6) “Update on FCC License Amortization,” American SMR Network Association SMR Newsletter, March 1990, pp. 8-9; and (7) “Buyer Beware: Plan for Taxes Before the Purchase,” Telocator, Vol. 13, No. 9, September/October 1989, pp. 66-74.