Eli S. Loebenberg is Chief Executive Officer of Madison SPECS, LLC, an affiliate of MCRES. A CPA with many years of broad-based tax experience, Mr. Loebenberg partnered with MCRES to form Madison SPECS, LLC in 2006 to provide expert cost segregation and fixed asset review services. Mr. Loebenberg started his career with Deloitte and Touche in New York, where he focused on the real estate and banking and securities industries. Leaving Deloitte in 2000, Mr. Loebenberg joined IDT Corporation, a publicly-traded multi-billion dollar telecom company, where he was primarily responsible for M and A tax planning and tax minimization for the consolidated entity. From 2001-2004, Mr. Loebenberg was with KPMG as a Senior Manager in the company’s Federal Solutions Group. In 2004, Mr. Loebenberg was hired by Grant Thornton to be responsible for identifying and implementing a variety of tax planning solutions focusing on cost segregation studies. Mr. Loebenberg received a Bachelor's degree in accounting and business administration from the University of Maryland, Baltimore County. He is a member of the American Institute of Certified Public Accountants. Most recently, Mr. Loebenberg was selected as an "Industry Leader" in 2010 by Real Estate Weekly, a publication serving the real estate industry.