Research Interests Income Tax effects on personal and business transactions Teaching Interests Income Tax, Business Law, Accounting

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1 Gail D. Moore, J.D. Assistant Professor, Lander University Department of Business College of Business & Public Affairs 320 Stanley Avenue, Greenwood, SC Professional Interests Research Interests Income Tax effects on personal and business transactions Teaching Interests Income Tax, Business Law, Accounting Academic Background AACSB sponsored Post- Doctoral Bridge Program, University of Florida, Hough Graduate School of Business, Gainesville, FL, Accounting, 2012 J.D. University of South Carolina, School of Law, Columbia, SC, Juris Doctor, 1995 B.S.B.A. University of South Carolina, Columbia, SC, Accounting, 1992 Certifications Licensed as a South Carolina CPA, 2002 Licensed to practice law in SC, 1995 Memberships American Bar Association American Institution of Certified Public Accountants Greenwood Bar Association South Carolina Association of Certified Public Accountants South Carolina Bar Association WORK EXPERIENCE Academic Experience Assistant Professor of Business Administration, Lander University (August, Present). Currently teaching Legal Environment of Business, Commercial Law, Income Tax and Accounting.

2 Part- Time Instructor, Lander University (August, December, 2006). Part- time Professor of Accounting, Lander University. Non- Academic Experience National Tax Attorney and Certified Public Accountant, Greene & Company, LLP (October, August, 2007). Team- oriented tax professional representing corporate and individual clients in a variety of transactions. Experienced in public accounting, financial, tax and business- related legal issues. Prepared and reviewed financial statements and tax returns. Advised clients on tax implications of business transactions. Provided estate and gift tax planning and trust services. Developed strategies for client estate planning and fiduciary transactions. Versed in probate administration. Attorney, Degenhart Law Firm (November, September, 2000). Attorney in small office specializing in business law, real estate, and corporate transactions. Represented clients in matters involving legal accounting, tax, corporate, estate and securities issues. Prepared partnership, corporate and trust tax returns for clients. Specialized in estate and gift planning, including document preparation. Advised small businesses through formation and daily operations. Applied accounting expertise in the small- business context by handling cash flow, payroll, tax and office management for the law firm. Courses Taught Courses from the Teaching Schedule: Commercial Law, Financial Accounting, Income Tax I, Income Tax II, Intermediate I, Introduction to Business, Legal Environment Other Teaching Activities Student Assign- Students Advised (UG) Student Assign- Students Advised (UG). 44 students Student Assign- Students Advised (UG). 47 students Student Assign- Students Advised (UG). 34 students Student Assign- Students Advised (UG). 40 students. INTELLECTUAL CONTRIBUTIONS: Refereed Articles Tolbert, S., Moore, G. D., & Wood, C. (2010). Not- For- Profit Organizations and For- Profit Businesses: Perceptions and Reality. Journal of Business and Economic Research. Sridharan, U. V. & Moore, G. (2009). Risk Management, Law and Ethics: Merck. International Journal of the Academic Business World.

3 Moore, G. D. (2008). Add the Total of Line 23, Page 1 to Line 49, Page 2...Discussion In Favor of a Forms- Based Approach to Teaching Income Tax. Journal of Learning in Higher Education. Moore, G. D. (2006). AMT - It's Not Just for Rich People Any More. South Carolina Tax Reports. Refereed Proceedings Full Paper Tolbert, S. H., Moore, G. D., & Wood, C. P. (2010). Not- For- Profit Organizations and For- Profit Businesses: Perceptions and Reality. Clute Institute Applied Business Research Conference, Orlando FL. Moore, G. D. (in press, 2008). Teaching to the AICPA's Model Tax Curriculum. SEINFORMS. Moore, G. D. (2008). Add the Total of Line 23, Page 1 to Line 49, Page 2...Discussion In Favor of a Forms- Based Approach to Teaching Income Tax. Academic Business World International Conference. Non- Refereed Articles Moore, G. D. (2004). A Penny Saved...A Degree Earned. South Carolina Lawyer, 15 (4), 56. Presentation of Refereed Papers SERVICE: National Tolbert, S. H., Moore, G. D., & Wood, C. P. (2010, January). Not- For- Profit Organizations and For- Profit Businesses: Perceptions and Reality. Clute Institute Applied Business Research Conference, Orlando FL, Orlando, Florida. Moore, G. D. & Cassidy, L. D. (2008, October). Teaching to the AICPA's Model Tax Curriculum. SEINFORMS, Myrtle Beach, South Carolina. Moore, G. D. (2008, May). Risk Management, Law and Ethics: Merck. Academic Business World International Conference, Nashville, Tennessee. Moore, G. D. (2008, May). Add the Total of Line 23, Page 1 to Line 49, Page 2...Discussion In Favor of a Forms- Based Approach to Teaching Income Tax. Academic Business World International Conference, Nashville, Tennessee. Regional Moore, G. D. (2011). Obamacare...Constitutional or Unconstitutional? South Carolina Political Science Association Annual Conference, Greenwood, South Carolina. Moore, G. D. (2010, October). Teaching to the Difficult and Hard- to- Reach Student. Eastern Regional Competency Based Education Consortium, Myrtle Beach, South Carolina. Service to the University

4 College Assignments Chair: : Scholarship Committee: Current committee chair for the DBA Scholarship Committee. Duties include reviewing scholarship applications, recommending awards, and overseeing Dean's List and Scholarship Luncheons : Teaching to Freshman Committee: Spearheading effort in our college to determine if teaching today's freshman requires different preparation or teaching methods. Faculty Advisor: : Lander Professional Business Society - Faculty Advisor: Faculty Advisor for LPBS. Member: : DBA Faculty University Assignments Chair: : Budget Advisory Committee of the Faculty Senate Member: : Parking and Traffic Committee : Lander University Faculty Senate : Lander University Faculty Senate: Currently serving first year of a three year term on the Lander University Faculty Senate : Freshman Move- in 2008: Participated in Freshman Move- In 2008 to help the freshman and their parents move- into Lander housing and become acquainted with the University : L.I.F.E. Advisory Council: Serve on committee to bring continuing education classes to the Lander and Greenwood community Other Institutional Service Activities: : Faculty Workshop: Co- led the Faculty Workshop on Meeting Student Expectations. This workshop dealt with determining what are the student's expectations of faculty? Have we defined those expectations and are we as a faculty doing a good job of meeting those expectations? : Faculty Workshop: Presented Dealing with Difficult Students in Lander Faculty Workshops. Workshop dealing with what do you do with the difficult student who is always tardy or who comes unprepared no book, no paper, no pen, but he does, of course, have a cell phone? How do you reach the student who continually falls asleep in class? We will explore how to help students meet faculty expectations in this session : The Moore Factor Radio Program: Educational radio program for prospective law students on XLR, Lander Radio Station.

5 , , : Presented Tax Workshop for International Students: I prepared and presented a series of workshops for Lander's international students regarding their United States income tax issues. Service to the Profession Academic Conference: Discussant 2008: SEINFORMS, Discussant during a presentation at the SE Informs conference, Myrtle Beach, SC, Myrtle Beach, South Carolina. Academic Conference: Moderator / Facilitator 2008: Academic Business World International Conference, Moderator at the Academic Business World International Conference, Nashville, Tennessee, Nashville, Tennessee. Invited Lecture 2009: South Carolina Bar Law School for Non- Lawyers South Carolina Bar Law School for Non- Lawyers, Invited Speaker on Wills, Estates & Probate for Law School for Non- Lawyers through the South Carolina Bar, Greenwood, South Carolina. Member: Committee/Task Force 2010: South Carolina Association of CPAs South Carolina Association of CPAs, Member of the Financial Literacy Task Force. The Financial Literacy Task Force is committed to seeing that all South Carolinians are financially literate and understand the importance of managing their finances responsibly, Greenwood, South Carolina. 2010: South Carolina Association of CPAs South Carolina Association of CPAs, Member of the Accounting Careers & Academic Relations Task Force for SCACPA. The task force organizes programs to attract high school students into the accounting profession and serves as a link between accounting educators and practicing professionals, Columbia, South Carolina. 2010: South Carolina Bar Speaker's Bureau South Carolina Bar Speaker's Bureau, The South Carolina Bar Speaker's Bureau is a committee of the South Carolina Bar that is called upon to give presentations to civic, community, school or other groups requesting a presentation on a legal topic., Greenwood, South Carolina. Service to the Community Chair of a Committee 2010: Self Regional Healthcare Foundation Mid- Winter Ball Silent Auction, Chair of the Silent Auction and Volunteer Coordination for the Self Regional Healthcare Foundation's 22nd Annual Mid- Winter Ball. 2009: Self Regional Healthcare Foundation, Special Events Development Board, Chair of the Silent Auction and Volunteer Coordination for the Self Regional Healthcare Foundation's 21st Annual Mid- Winter Ball.

6 2008: Self Regional Healthcare Foundation, Special Events Development Board, Chair of the Silent Auction Committee of the Self Regional Healthcare Foundation Special Events Development Board 2007: Leadership Greenwood Steering Committee, Chair of the Leadership Greenwood Steering Committee. Leadership Greenwood is a leadership program set up through the Greenwood Chamber of Commerce. 2007: Self Regional Healthcare Foundation, Special Events Development Board, Chair of the 2007 Mid- Winter Ball, the Self Regional Healthcare Foundation's Largest Annual Fundraiser. Member of a Committee 2008: Leadership Greenwood Steering Committee, Member of the Leadership Greenwood Steering Committee. 2008: Greenwood Women's Forum, Member of Greenwood Women's Forum Other Community Service Activities : Northside Baptist Church Children's Program, Co- Director of Northside Baptist Church's Little Church Program - the instructional program for 4 and 5 year olds , : Lander Food Drive, Led a food drive with DBA students to gather food at Thanksgiving for the Greenwood Food Bank , , : Northside Baptist Church Bible School, Led the 4 year old Bible School Program at Northside Baptist Church Positions Held in Civic Organizations 2011: Palmetto Christian Academy PTA, Elected President of the PTA for the and School Years. Current Member of the Special Events Development Board. Elected Secretary/Treasurer of the Palmetto Christian Academy PTA for the School Year and for the school years. 2006: Greenwood Women's Forum, Treasurer of Greenwood Women's Forum Speech / Presentation at a Community Meeting 2010: Career Night - Frank G. Russell Career Center, Represented Lander accounting program at Career Night at the Frank G. Russell Career center, attended by 4 high schools in Greenwood Districts 50, 51 and : Presentation to G. Frank Russell Career Center Accounting Students, Presented a discussion on Careers in Accounting and achieving an Accounting Degree to high school accounting students at the G. Frank Russell Career Center - part of Greenwood School District : Law School for Non- Lawyers - Invited Speaker, I spoke at the Law School for Non- Lawyers on the topic of Probate and Estate Planning hosted by Piedmont Technical College and the South Carolina Bar. Faculty Development Instructional- Related Conference

7 2011: South Carolina Bar Ethics Update. South Carolina Bar Ethics Update. Columbia, South Carolina. 2011: Professional Issues Update. A discussion of the professional and ethical issues facing South Carolina CPA's. Greenville, South Carolina. 2011: Clemson University Annual Tax Update. An update of current tax issues. Clemson, South Carolina. 2011: South Carolina Association of CPA's Annual Tax Update. An overview of the changes to the State and Federal Tax Codes. Greenville, South Carolina. 2011: South Carolina Association of CPAs. An overview of Lean Accounting Methods and their cost saving benefit to large and small companies. Greenwood, South Carolina. 2011: South Carolina Association of CPAs. Private Company Reporting. Greenwood, South Carolina. 2010: South Carolina Association of CPAs Professional Issues Update. Columbia, South Carolina. 2010: SC Bar/SCACPA Conference New Law and Roth Conversion Update. Columbia, South Carolina. 2009: Common Issues Facing Accountants and Lawyers. A seminar to help lawyers and CPA's work together successfully in a business advisory and litigation capacity. Columbia, South Carolina. 2009: SCACPA Professional Issues Update. A seminary to help CPA's stay informed of important trends in accounting and business, the legislature, regulations, best practices and technology. Anderson, South Carolina. 2009: Clemson University Annual Tax Update. Annual Tax Update. Clemson, South Carolina. 2009: South Carolina Association of CPAs. Annual Educators Forum, focusing on technology issues. Columbia, South Carolina. 2008: South Carolina Association of Accounting Educators Annual Conference. Annual meeting of the South Carolina Association of Accounting Educators. Anderson, South Carolina. 2008: South Carolina Association of CPA's 2008 Professional Issues Update. An update of professional issues affecting South Carolina Certified Public Accountants. Greenville, South Carolina. 2008: Elliott Davis Annual Business Update Seminar. Greenville, South Carolina. 2008: Clemson University Annual Tax Update. An annual continuing education class focusing on current tax law awarding 18 hours of Tax Instruction including 2 hours of Ethics. Spartanburg, South Carolina. 2008: South Carolina Association of CPA's Annual Tax Update. Walter Nunnallee led the South Carolina Association of CPA's in an update of tax changes for 2008 through the 2009 filing season. Columbia, South Carolina. 2007: Elliott Davis Annual Business Update Seminar. Greenville, South Carolina.

8 2007: Clemson University Annual Tax Update. Annual Tax Update discussing new tax laws, changes in forms and updates to rules and regulations. Spartanburg, South Carolina. 2007: South Carolina Association of CPA's Annual Tax Update. Seminar discussing the new tax regulations and their impact on individual and corporate income tax clients. Greenville, South Carolina. Other Professional Development 2009: Clute Institute Applied Business Research Conference, Orlando FL. Orlando, Florida. 2008: SEINFORMS. A discussion of the AICPA's model curriculum to be used in teaching Income Tax I and Income Tax II. Myrtle Beach, South Carolina. 2008: Academic Business World International Conference. Nashville, Tennessee. Technology- Related Training 2009: The Basics of Online Teaching - COBPA level 1.0. Three hour faculty lead seminar on techniques used in teaching online courses. Greenwood, South Carolina. Honors- Awards- Grants Award 2011: Faculty Development Grant awarded for presentation of paper Teaching to the Difficult and Hard- to- Reach Student. Lander University. 2010: Faculty Development Grant awarded for publication of paper Not- For- Profit Organizations and For- Profit Businesses: Perceptions and Reality Lander Foundation. 2010: Received Lander University Young Faculty Teach Award for Lander University. 2009: Feagle Funds awarded by the Lander Foundation for the published article Add the Total of Line 23, Page 1 to Line 49, Page 2...A Discussion in Favor of a Forms- Based Approach to Teaching Income Tax. Lander Foundation. 2009: Feagle Funds awarded by the Lander Foundation for the published article Risk Management, Law and Ethics: Merck. Lander Foundation. 2008: Received the Presentation Excellence Award at the Academic Business World International Conference in Nashville, TN, May Academic Business World International. 2008: Received a Best Paper Award for 'Add the Total of Line 23, Page 1 to Line 49, Page 2...Discussion In Favor of a Forms- Based Approach to Teaching Income Tax' at the Academic Business World International Conference, Nashville, TN Academic Business World International. 2008: Received a Best Paper Award for 'Risk, Management, Law and Ethics - Merck' at the Academic Business World International Conference, Nashville, TN Academic Business World International. References

9 Peggy Cromer Lander University Foundation 320 Stanley Avenue Greenwood, SC Sharon W. Harwell, CPA, PFS, CVA PO Box Greenwood, SC Robin C. Whitt, CPA Hospice Care of the Piedmont 408 W. Alexander Ave. Greenwood, SC Last updated by member on 09- Apr- 12 (02:49 PM)

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