Ken Apple
Kenneth W. Apple, CPA, earned the Certified Public Accountant designation in 1984 and has over 35 years of public accounting experience. A cum laude 1978 graduate of Shepherd College, Ken holds a B.S. in Business Administration/Accounting with a minor in Mathematics. Ken opened his own public accounting practice in 1995 in Martinsburg, West Virginia, after having worked for a regional CPA firm for 13 years.
Ken is a member of the American Institute of Certified Public Accountants, the West Virginia Society of Certified Public Accounts, and the Maryland Society of Accounting and Tax Professionals. He also is a past-president of the Mason-Dixon Chapter of the Institute of Management Accountants and is a frequent guest speaker on the topics of income taxes and pension benefits.
His business valuation experience is extensive. Most of his valuations are for the purpose of equitable distribution. Ken’s valuation of passive vs. active appreciation of a closely-held business was upheld by the West Virginia Supreme court and is used as a precedent when dividing passive and active appreciation. Ken regularly attends continuing education courses specifically geared to the valuation of closely-held businesses and the unique tax implications of marriage and divorce.
Michael E. Caryl
Michael E. Caryl is a life-long resident of West Virginia, who grew up in Hampshire County. After graduating in 1968 from West Virginia University with a bachelor’s degree in Business Administration, he enlisted to serve on active duty with the U.S. Army from which he was honorably discharged in 1971. He then enrolled in the Yale Law School, where in 1974, he was awarded a Juris Doctor degree. Thereafter, except for service as West Virginia State Tax Commissioner from 1985-1988, he has practiced law for over 45 years with either Bowles Rice LLP or one of its predecessors. He is currently of-counsel with that firm. Among his many community activities throughout his career, in 1991, Mr. Caryl was one of fifteen local business leaders who founded the Eastern Panhandle Business Association.
Elliot Simon
Elliot is a retired executive from the business travel industry has been an active member for 10 years. He serves on the boards of the Eastern Panhandle Business Association as the Vice Chair, the Jefferson County Emergency Services Agency as the Chair and the Blue Acres Civic Association as Treasurer. He has been married to his wife Isabel for 23 years and she serves on the board of the West Virginia Human Rights Commission. Elliot received his BA from the University of Chicago in 1976.
Elliott Kletter
Elliott is an active entrepreneur and cybersecurity professional with 10+ years of experience supporting multiple
government & commercial clients in Program Oversite, Consulting, Cybersecurity, & Cyber Business Solutions. Elliott received his BA from American Public University System in 2014. He holds multiple professional IT certifications primarily focused on cybersecurity tools/tactics. He has resided in Jefferson County WV for over 25 years and is an active member of the community. He is a newly appointed member on the board of the Eastern Panhandle Business Association as the head of the Marketing and Recruiting Committee.
Don Forsht
Don Forsht served in the U.S. Air Force. Forsht earned a bachelor's degree in business and information technology from the University of Maryland. His career experience includes owning several businesses. Forsht was a member of the WV House of Delegates from December 1, 2020 – December 1, 2022. Forsht is also a newly appointed member of the Eastern Panhandle Business Association.