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Van T. Lam, CPA, Chief Financial Officer, joined Merit in 1999. Van was previously an Associate at Heller Financial, Inc., a middle-market finance company, working in their Corporate Finance group. Prior to joining Heller in 1997, she worked at Arthur Andersen L.L.P. in their Audit and Business Advisory group. Van is a C.P.A. and received her B.S. in Accountancy from the University of Illinois at Urbana-Champaign.