EMCO/Hanover specialists have authored various articles on executive compensation plus given testimony as a compensation specialist before the United States Tax Court (i.e.: L&B Pipe & Supply Co., Inc., wholesale/plumbing and irrigation supplies; Lumber City, a wholesaler and retailer of building products; and Norman Wright Mechanical Equipment Corp., a representative for various manufacturers of heating and air conditioning equipment). EMCO/Hanover has also acted as an expert before the Internal Revenue and California Franchise Board (i.e.:B&B Surplus Inc., Coast Fixtures and Liquidators, Inc. and Tenneblatt Corporation). In addition, EMCO/Hanover specialists have acted as corporate executives for a number of middle-market companies where responsibilities have included the design, writing, approval and implementation of various executive management compensation programs.