P. Sherrill Neff has served as a director of ACRES Commercial Realty since March 2005 and chairs the Audit Committee. He is currently Chairman of Homestead Smart Health Plans, a private company providing services for self-funded employer health plans, and was a founding partner of Quaker Partners, a health care venture and growth equity fund manager, from 2002 to 2024. From 1994 to 2002 he was President, Chief Operating Officer and Chief Financial Officer, and from 1994 to 2003 a director, of Neose Technologies, Inc., a then publicly traded life sciences company. He earlier served as a senior executive of U.S. Healthcare, as a Managing Director in the Investment Banking Division of Alex. Brown & Sons, and as a corporate attorney at Morgan, Lewis & Bockius.