As of January 1, 2005, Bain, Freibaum, Sagona & Co., LLP no longer provides professional services. 

Partners Nick Sagona, David Bourg, Barry Lee and Bill Matthew have formed the firm of
Sagona, Bourg, Lee, Matthew & Co., LLC.

Partners Elliott Bain and Gus Freibaum have formed the firm of Bain, Freibaum & Co., LLC.