Mr. Niemann is a Managing Director of Andersen Tax LLC (formerly known as WTAS LLC). He is also the president and chief operating officer of Arthur Andersen LLP, and has been since 2003. Mr. Niemann has served as a director and Chairman of the Audit Committee of Hines Global Income Trust, Inc. since August 2014. Since May 2012, he has also served as a director and is currently the Chairman of the Audit Committee of HMS Income Fund, Inc. He previously served as a director and Chairman of the Audit Committee of Gateway Energy Corporation from June 2010 until December 2013 (when the company went private). Mr. Niemann graduated with a Bachelor of Arts in Managerial Studies (magna cum laude) and a master’s degree in accounting from Rice University, received a juris doctor (summa cum laude) from the South Texas College of Law and a Masters of Law (LL.M.) in taxation (summa cum laude) from the University of San Francisco School of Law.