MICHAEL L. GINGRAS is the Firm Administrator for RWGM. He is responsible for the firm's accounting, finance, purchasing, information systems, pension plan, personnel, and administration. His background includes public accounting services for a regional CPA firm, Treasurer and Vice President for a holding company involved with real estate, real estate development, machine tools, and cold storage facilities.  In addition, he was the lead person in the syndication of a racetrack and serves on its Board of Directors.