Martin H. Kaplan is the managing member of Gusrae Kaplan Nusbaum PLLC, a firm specializing in all facets of the securities laws since 1975, including broker/dealer registration, enforcement, compliance, member activity, and association in SROs. The firm and Mr. Kaplan have been at the cutting edge in providing counsel to broker/dealers, associated persons, members of various securities exchanges and self-regulatory organizations, clearing and introducing firms, and issuers in private capital formation, initial public offerings and periodic reporting. The firm and Mr. Kaplan's litigation experience includes Federal and state courts, arbitration and administrative work at the Securities and Exchange Commission and Commodities Futures Trading Commission. Mr. Kaplan frequently represents broker-dealers in regulatory matters, arbitrations and law enforcement investigations; and he has acted as an independent compliance consultant approved by the NASD and State of Connecticut to review and revise procedures at broker/dealers, to review trading and account activities, and to verify compliance with the securities laws, NASD regulations and industry practices.