Elyse Bluth, Managing Director at Duff & Phelps, is scheduled to speak at the ESOP Association Annual Two-Day Seminar held in Las Vegas on Nov. 20 and 21, 2003. Elyse Bluth is a nationally-recognized financial expert in structuring public and private company ESOP/ERISA transactions. Duff & Phelps is one of the nation's leading ESOP & ERISA financial advisory firm. Each year, Duff & Phelps renders approximately 500 financial opinions and executes approximately 50 middle market investment banking transactions, including many IRS 1042 tax-deferred ESOP buyout transactions.