Steven H. Nathan has since 1997 served as President of Progressive Planning, Inc. a tax and financial consulting firm in Jericho, New York. From 1993 through 1997 he was Vice President and Chief Financial Officer of L & J  Marketing,  Inc.  d/b/a Alliance  Distributors,  a regional video game software and hardware distributor based in College  Point,  New York. He held similar positions from 1984 to 1993 with Wren/AP Distributors.