Mr. Roesner received his Masters of Business Administration degree with a concentration in Finance from the University of Arizona. Since joining the Fontana Group in 1990, Mr. Roesner has conducted or participated in hundreds of research and consulting projects primarily related to the automobile industry. He has directed numerous market representation studies assessing the need for and impact of changes to a manufacturer's dealer network. He has also conducted analyses relating to the retail dealer performance in the retail automobile industry, the heavy truck industry, and the motor sports industry. Mr. Roesner is a Certified Management Accountant and a Certified Valuation Analyst. He is a longtime member of the Institute of Management Accountants, the American Economics Association and the American Marketing Association. He has provided expert testimony in numerous venues throughout the United States, including testimony before mediation boards, binding arbitration panels, administrative law judges, administrative boards, and in State and Federal courts.