Introducing 8 new partners;

              INTRODUCING
8
new
partners
The late summer merger of H&S with
Niles & Niles, a New York City based
firm whose practice is concentrated in
the public utility industry, added six
new names to the Firm's roster of
partners. They are: William T.
Meglaughlin, James P. Waite, Jr.,
Kenneth T. Mayberry, Frederick G.
Heineck, Edward J. Potosnakand
Howard S. Fiala. Also admitted to the
Firm in August was Roger K. Lindland,
director of the Federal Savings and
Loan Insurance Corporation.
The eighth new partner is B. Theodore
Jacobs, who had been a partner in the
Hartford firm of Harry Jacobs &
Company whose practice was acquired
by H&S in October.
Here, in alphabetical order, are brief
biographical sketches of the eight new
partners.
Howard S. Fiala was born in Passaic,
New Jersey and attended Nutley
High School and the Peddie School.
He graduated from Fairleigh Dickinson
University with a BS degree in
accounting. He joined Niles & Niles in
1963 and became a partner there in
1971. Mr. Fiala and his wife, Barbara,
live in Nutley, New Jersey, with their
three children, Robert, Carolyn and
Andrew.
Frederick G. Heineck is a native of
New York City and attended City
College of New York. He was a
partner in Niles & Niles for nine years
prior to the merger with H&S, and was
chiefly responsible for the New Jersey
Public Service engagement. He is a
member of the Greater Newark
Chamber of Commerce. Mr. Heineck
and his wife, Virginia, live in Red Bank,
New Jersey.
B. Theodore Jacobs was born in
Hartford, Connecticut. He attended
Defiance College and Denison
University, where he received a BA
degree. He also holds an MBA degree
from the Wharton School of Finance
and Commerce, University of
Pennsylvania, where he studied
accounting and general management.
He joined his father's firm in Hartford
in 1956 and was a partner there for
twelve years. Mr. Jacobs has been
active in Temple Beth Israel in Hartford
for many years, serving on the board
of trustees and as chairman or member
of finance, budget and planning
committees. Mr. Jacobs and his wife,
Sheila, live in West Hartford,
Connecticut, with their three children,
David, Gary and Terry.
Roger K. Lindland was born in Detroit,
Michigan. He is a graduate of Wayne
State University. Prior to joining H&S,
he was director of the Federal Savings
and Loan Insurance Corporation and
also a member of the Executive/
Administrative Committee of the
Federal Home Loan Bank Board.
Mr. Lindland was an MAS manager with
a major accounting firm, then assistant
corporate controller and later director
of corporate development for a large
corporation, before joining the
government in 1971. He has published
several articles in the Federal Home
Loan Bank Board Journal and was the
recipient of FHLBB outstanding
service awards in 1972 and 1973.
Mr. Lindland and his wife, Doris, live in
Chevy Chase, Maryland.They have
three sons, Matthew, Stuart and
Christopher.
Kenneth T. Mayberry was born in
Albany, New York. He graduated from
Syracuse University with a BS degree,
received a JD degree from St. Johns
University Law School, and an LLM
degree (taxes) from New York
University Law School. He had been a
partner with Niles & Niles for 16 years
prior to the merger. Mr. Mayberry is a
past president of the Bergen County
chapter of the New Jersey Society of
CPAs and has served on federal and
state tax committees with the state
society. He served on the Atomic
Energy Committee of the American
Institute of CPAs in 1973. Mr. Mayberry
and his wife, Virginia, live in Ridgewood,
New Jersey. They have a daughter,
Diane Lynn.
William T. Meglaughlin is a recognized
specialist in public utilities accounting.
He has testified in utility rate
proceedings and in connection with
financing programs and other utility
matters. He has served on the AICPA
Committee on relations with the Federal
Power commission and earlier AICPA
and state society committees on public
utility accounting. Mr. Meglaughlin was
born in Brooklyn, New York, and joined
Niles & Niles in 1934. He became a
partner in that firm in 1943, and was
managing partner there for 15 years
prior to the merger with H&S. Mr.
Meglaughlin and his wife, Mathilda,
liveinWestfield, New Jersey. They have
two sons and a daughter, all married.
Edward J. Potosnak was born in
Passaic, New Jersey. He graduated
from Seton Hall University, then after
two years in the U.S. Army Finance
Corps, joined Niles & Niles in 1957. He
became a partner in that firm in 1968.
Mr. Potosnakand his wife, Lina, and
their children, Karen and Alan, live in
Ridgewood, New Jersey.
James P. Waite, Jr., was born in Salt
Lake City, Utah. He graduated from
New York University with a BS degree
in accounting in 1935, and joined
Niles & Niles that year. He became a
partner in that firm in 1958. Mr. Waite
and his wife, Clarice, live in Westfield,
New Jersey. They have a son, James P.
Waite III.