Joseph D. Hyman joined Sterling Equities in 1999 as Treasurer.  Prior to Sterling, Mr. Hyman was the Director of Taxation, Cash Management and Risk Management at the New York headquarters of a major foreign bank and a Senior Tax Manager at one of the Big 4 accounting firms where he developed sophisticated real estate and tax expertise.  His clients owned billions of dollars of real estate throughout the United States which enabled him to specialize in structuring real estate investments, minimizing tax liabilities, overseeing financial reporting and devising risk management programs.  Mr. Hyman received a J.D. from Benjamin N. Cardozo School of Law and is a Certified Public Accountant. He has a MBA from Hofstra University and a B.B.A. degree from Adelphi University.