Byrle M. Abbin, CPA., J.D., is a nationally known authority in Federal taxation, specializing in estate planning matters, specifically wealth succession planning and family business continuity for those with significant high personal worth. These activities involve technical expertise in gift, estate and generation skipping taxes, and income taxation of fiduciaries and beneficiaries. He has authored in excess of sixty papers featured in major tax journals, as well as tax conference and institute proceedings. He has appeared in excess of one hundred fifty occasions as a guest speaker at all major tax and estate planning conferences, with an emphasis on thirty presentations before the American Law Institute-American Bar Association (ALI-ABA) large estates course, and a number of presentations and workshops at the Heckerling Institute on Estate Planning Institute, the premier estate planning conference in the United States, and on whose advisory board he has been active for twenty eight years. In addition, Byrle has served over thirty years on various technical committees and task forces of the American Institute of CPAs. His leadership resulted in a multi-disciplinary group of the American Bar Association, American Bankers Association, and the AICPA drafting simplification and relief legislation with regard to generation skipping tax that was enacted into law by the EGTRRA of 2001. Other conferences and institutes in which Byrle has participated as a speaker are the University of Southern California Tax Institute, the New York University Tax Institute, the South California Tax and Estate Planning Forum (frequent occasions, the last being in 1999), the University of Chicago Federal Tax Conference, the Great Plains Federal Tax Conference, the Heart of America Tax Conference, the Southern Federal Tax Conference, the University of Virginia Federal Tax Conference (a number of times), and two prestigious tax policy meetings: the World Economic Forum in Davos, Switzerland and the Brookings Institution Conference on Tax Policy, Washington, D.C. Additionally, he has spoken at a myriad of local and regional estate planning council meetings, AICPA and state CPA tax conferences, and training seminars. Byrle is the author of a most successful treatise, “ Income Taxation of Fiduciaries and Beneficiaries” (Panel Publishers /CCH)) that is in its tenth edition, and co-authored and edited a two volume treatise, “The Corporate AMT” (published by CCH). Recently he was a co-author and editor of “Tax Economics of Charitable Giving” (published by Warrren, Gorham & Lamont). He currently is on the editorial advisory board of Estate Planning and Tax Management’s Estates and Gifts and Trust Journal - two of the major tax journals emphasizing estate planning. Prior activities include acting as a Director of the American Council for Capital Formation, Tax Council, National Association of Estate Planning Councils, and Institute for Research on the Economics of Taxation (of which he also acted as Chairman). He was Chair of the AICPA Consumption Tax Task Force that issued a definitive study, “Flat Tax and Consumption Taxes: The Guide to the Debate.” For a number of years, he served on the National Conference of Lawyers and CPAs - a joint effort of the ABA and AICPA. Byrle was awarded the Elijah Watts Sells Gold Medal by the American Institute of CPAs for writing the best examination in the nationwide CPA examination in November, 1959. In October, 2001 he was presented the Arthur J. Dixon Award, the accounting profession’s highest award for tax service, recognizing a “Career of Service with Distinction in the Field of Taxation.” He received his B.B.A. with Distinction from the University of Michigan and his J.D. from Harvard Law School. Byrle retired as a partner of the firm of Arthur Andersen in 1993. While at Andersen, he was Managing Director, Tax Competence (firmwide) twice, and founder and Managing Director of the Office of Federal Tax Services.

Jay D. Adkisson Bachelor of Arts, University of Oklahoma, 1986; Juris Doctor, with honors, University of Oklahoma, 1988; and Oklahoma Law Review, 1987-88. Mr. Adkisson is a member of the law firm of Riser Adkisson LLP, and is a member in good standing of the Oklahoma Bar Association, 1989-present; State Bar of Texas, 1993-present; American Bar Association, various sections and the ABA Center for Professional Responsibility, and admitted to practice before the Supreme Court of Oklahoma, 1989; Supreme Court of Texas, 1993; United States Supreme Court, 1992; United States Fifth Circuit Court of Appeals, 1993; United States Tenth Circuit Court of Appeals, 1989; United States Eleventh Circuit Court of Appeals, 1997, and various U.S. District Courts. Mr. Adkisson is Not Certified by the Texas Board of Legal Specialization. Nationally known as a leading critic of abusive asset protection and offshore strategies, Mr. Adkisson is the author, along with Mr. Chris Riser, of "Asset Protection: Concepts and Strategies" (McGraw-Hill, 2004). Professional articles published by Mr. Adkisson include Ninth Circuit Eviscerates Foreign APTs in the Anderson Case, 1 Offshore Finance U.S.A. (Sept/Oct 1999); Walking Through Thin Ice -- And Falling Through: The Perils of Offshore Trusts (FTC v. Affordable Media LLC), 2 Asset Protection Journal 22 (Spring 2000); and A Conversation on the Anderson Case Between Jay Adkisson and Denis Kleinfeld, 2 Asset Protection Journal 15 (Spring 2000). Mr. Adkisson has been quoted on a wide array of legal and financial planning topics by such publications as Forbes, BusinessWeek, the Wall Street Journal, the Financial Times, and National Public Radio. Although he is not a tax professional and has never practiced tax law, Mr. Adkisson has long been a leading foe of those who run financial scams or promote abusive tax schemes. Mr. Adkisson is the Creator of Quatloos! at http://www.quatloos.com, an internationally famous internet website which exposes financial frauds and scams, and which has won many honors. Since Quatloos.com went online in 1998, it has helped tens of thousands of people avoid being scammed out of literally billions of dollars, and helped to educate many thousands of people (and also enforcement personnel) about tax scams and tax scam promoters. Mr. Adkisson later founded Financial and Tax Fraud Education Associates, Inc., as a non-profit charity whose purpose is to provide public education about financial frauds and tax schemes. Mr. Adkisson is currently the director of that charity, and donates hundreds of hours of his time yearly to maintaining and promoting Quatloos.com as a free educational resource though, threats of violence and lawsuits against him by scam artists who are mentioned in Quatloos.com are not uncommon. Mr. Adkisson has testified as an expert witness before the U.S. Senate Finance Committee regarding tax scams and frauds (see below), and was featured in the Forbes’ Article “Build Your Own Soapbox” in the Fall 2000 Best of the Web special edition for his work with Quatloos! Mr. Adkisson has also appeared on ABC's 20/20 and in financial publications such as the Wall Street Journal, and numerous other television and radio programs to discuss various financial frauds and tax scams. Mr. Adkisson was an invited attendee to the 4th International Financial Fraud Convention in London, 1999. Mr. Adkisson is also currently the Director of Private Client Services of Select Portfolio Management, Inc., a registered investment advisory firm in Aliso Viejo, California, and is qualified as a Registered Options Principal currently holding NASD Series 4, 7, 63 and 65 designations. Select Portfolio Management, Inc., is affiliated with Securities Equity Group (member NASD, SIPC, MSRB). After losing his eye to deadly choroidal melanoma cancer in 2000, Jay started the first internet website at http://www.losteye.com that was dedicated to addressing the concerns of those who had lost an eye to whatever cause. This website has provided substantial information and support to tens of thousands of such persons worldwide. Mr. Adkisson is currently writing his next book, "Lost Eye: Dealing with Monocular Vision" to assist others with the physical changes and psychological trauma occasioned by the loss of an eye, using his experiences in obtaining his private pilot's license after losing his eye as an example that one's life does not end with the loss of an eye.

Steve K. Akers is an attorney with 27 years of experience in estate planning and probate law matters. Mr. Akers is a managing director at Bessemer Trust, where he directs the family estate and legacy planning practice for the Southwest Region. Mr. Akers received his B.S. degree in Chemical Engineering from Oklahoma State University and his J.D. degree from the University of Texas Law School, where he served on the Texas Law Review. Mr. Akers has lectured on a variety of estate planning, estate administration, and family business planning topics at national meetings of the American College of Trust and Estate Counsel; American Bar Association Real Property, Probate and Trust Law Annual CLE Meetings; the U.S.C. Tax Institute; the University of Miami Philip E. Heckerling Institute on Estate Planning; the Annual Notre Dame Tax and Estate Planning Institute; the Southern Federal Tax Conference in Atlanta, Georgia; the UCLA Estate Planning Institute; the Annual AICPA Advanced Estate Planning Conference; the ALI-ABA Annual Seminar on Estate Planning for the Family Business Owner (co-chair of this annual national seminar since its inception 10 years ago); the ALI-ABA Annual Seminar on Estate Planning for Large Estates (held in San Francisco and New York), the ALI-ABA Estate Planning In-Depth Annual Seminar (held annually in Wisconsin), and national teleconference to Internal Revenue Service estate and gift tax agents. He has also spoken to a variety of other groups, including bar groups and estate planning councils in a number of different states. Mr. Akers has presented numerous lectures and served as program chair for a wide number of estate planning seminars in Texas, including State Bar of Texas Advanced Estate Planning Course (Course Director in 1997); State Bar of Texas Advanced Drafting: Estate Planning Probate (Course Director in 1990, the inaugural year for this annual course); State Bar of Texas Advanced Estate Planning Strategies Course (Course Director in 1995); State Bar of Texas, Building Blocks of an Estate Plan (all day course presented by Mr. Akers and one other speaker); State Bar of Texas Video Teleconferences on Wills, Estates and Probate. Mr. Akers is the past-chairman of the Texas State Bar Real Estate, Probate and Trust Law Section. He is also a past chairman of the Dallas Bar Association Probate, Trusts, and Estates Section. He has served as a member of the Board of Governors of the Dallas Estate Planning Council. He is a fellow of the American College of Trust and Estate Counsel and of the Texas Bar Foundation. Mr. Akers previously served as Co-Chair of the Task Force on Chapter 14 Proposed Regulations for the American Bar Association Section of Real Property, Probate and Trust Law (for preparing comments to the Internal Revenue Service regarding proposed regulations), as Chair of the Lifetime Transfers Committee of the Section, as the Co-chair of the Probate and Trust CLE Committee of the Section, as the Assistant Secretary of the Section, and as a member of the Supervisory Council for the Section. He is currently serving as the Finance Officer and a member of the Executive Committee of the American Bar Association Real Property, Probate and Trust Law Section. Mr. Akers is a member of the Advisory Committee to the University of Miami Philip E. Heckerling Institute on Estate Planning (held annually in Miami), and he has spoken at that Institute on various occasions.

Ronald D. Aucutt is a partner in the McLean, Virginia (Tysons Corner) office of McGuireWoods LLP and is the group leader of the firm's trusts and estates practice group. Mr. Aucutt concentrates on planning and controversy matters involving the estate, gift, and generation-skipping transfer taxes, the income taxation of trusts and estates, the rules regarding tax-exempt organizations and charitable contributions, and related tax issues. He has extensive experience in assisting clients with the transfer of wealth from one generation to another, particularly including the orderly and tax-efficient succession of family-owned businesses. He also advises lawyers and other professionals on tax planning and controversy issues across the entire spectrum of estate planning and charitable giving, including the complex rules governing generation-skipping transfers under chapter 13 and the special valuation rules under chapter 14 of the Internal Revenue Code. Mr. Aucutt is experienced in resolving tax issues through rulings and technical advice in the Internal Revenue Service's National Office and in administrative appeals throughout the country. He has contributed to the formation of estate tax policy through legislation and has served as an expert witness in estate and gift tax matters. Mr. Aucutt is the President-Elect of the American College of Trust and Estate Counsel (ACTEC), a member of the Executive Council of the International Academy of Estate and Trust Law, the immediate past Vice Chair (Committee Operations) of the American Bar Association's Section of Taxation, the Liaison from the Section of Taxation to the Probate and Trust Division of the Section of Real Property, Probate and Trust Law, a Fellow of the American College of Tax Counsel and the American Bar Foundation, and a member of the Christian Legal Society. He is also a member of the Advisory Committee of the University of Miami Philip E. Heckerling Institute on Estate Planning, the Editorial Board of Estate Planning, the Board of Advisors of Business Entities, Tax Management's Advisory Board on Estates, Gifts, and Trusts, the Editorial Advisory Board of Shannon Pratt's Business Valuation Update®, the Board of Visitors of the University of Minnesota Law School, and the Board of Regents of Trinity International University, Deerfield, Illinois. He was awarded the 1995-1996 Estate Planner of the Year Award by the Washington, D. C. Estate Planning Council, was named one of "Washington's 50 Best Lawyers" in the February 1997 issue of Washingtonian magazine, and was named one of the 45 "Best Trusts and Estates Lawyers in the U.S." in the August 1998 issue of Town & Country magazine. His biography appears in Who's Who in America, Who's Who in American Law, Who's Who in Finance and Industry, and Who's Who in the World, and he is listed in The Best Lawyers in America. Mr. Aucutt received a B.A. degree in 1967 and a J.D. degree in 1975, both from the University of Minnesota. He is a lecturer in law at the University of Virginia School of Law. He has lectured on estate planning subjects at over one hundred tax institutes and conferences nationwide and is the author of more than fifty published articles on estate planning and other tax subjects. Mr. Aucutt is co-author of Structuring Estate Freezes, published by Warren, Gorham & Lamont in 1991, 1992, 1993, and 1996. Ron and his wife Bunny live in Falls Church, Virginia. They have two sons-David, 19, who is a freshman at Wheaton College in Wheaton, Illinois, and Jamie, 15, who is a sophomore at Falls Church High School in Falls Church, Virginia.

SusanT. Bart is a member of the Private Clients, Trusts & Estates group in the Chicago office of Sidley Austin LLP. Susan is a Fellow of the American College of Trust and Estate Counsel, a member of ACTEC’s Estate and Gift Tax Committee and Editorial Board Committee and serves as Editor for the ACTEC Journal. Susan is active in the Chicago Bar Association where she is a member of the Trust Law Committee and the Probate Committee and a member of the Chicago Estate Planning Council, and a member of the American Bar Association. Susan received her J.D. summa cum laude in 1985 from the University of Michigan, where she was Articles Editor (1984-85) of the University of Michigan Law Review. Ms. Bart received her B.A. in 1982 with honors from Grinnell College. She served as Judicial Clerk (1985-86) for the Honorable Richard D. Cudahy, U.S. Court of Appeals for the Seventh Circuit. Susan has written extensively on trust and estate topics. She has authored two books for the Illinois Institute for Continuing Legal Education (IICLE) – the award-winning Illinois Estate Planning: Forms and Commentary (3rd Edition 2005, co-author), which contains numerous estate planning forms used by many Illinois attorneys, and Education Planning and Gifts to Minors (January 2004). She writes a monthly Q&A column on Section 529 college savings accounts for MorningstarAdvisor.com. Susan has lectured to numerous professional groups, including the Heckerling Institute on Estate Planning (University of Miami), the American College of Trust & Estate Counsel, the Notre Dame Tax & Estate Planning Institute, ALI-ABA, the Illinois Institute for Continuing Legal Education, the Chicago Bar Association and the American Bankers Association Advanced Program for Trust Professionals. Susan served as a member of the Board of Directors of the Illinois Institute for Continuing Legal Education, and is currently Vice-Chair of IICLE, a board member and former board president of the Domestic Violence Legal Clinic, a not-for-profit organization which provides legal assistance to abused women, a member of the Board of Trustees of Roosevelt University, of Chicago and Schaumburg, Illinois, and a member and secretary of the Board of Directors of the Next Theatre, in Evanston, Illinois, a theater dedicated to producing socially provocative plays.

Jeff A. Baskies, Esq. is a native of Peabody, MA and a graduate of Trinity College (with highest honors) and Harvard Law School (with honors). He is a founding partner of Katz Baskies LLC – located in Boca Raton, Florida and concentrating on trusts and estates, tax and business law. Jeff is board certified by the Florida Bar as a specialist in Wills, Trusts and Estates law, is AV© rated by Martindale-Hubbell, and was listed as one of Worth magazine’s “Top 100 Attorneys in America” in that magazine’s inaugural and second annual ranking of lawyers. In addition to his experiences practicing law, from 2000-2004, Jeff was also the President and CEO of Massachusetts Lawyers Weekly. Jeff Baskies’ articles have been published in various legal periodicals including Estate Planning, Trusts and Estates, The Family Advocate, The Florida Bar Journal, LAN, and Probate and Property. Jeff has been quoted as an expert in various publications including the New York Times, the Boston Globe, USA Today, the Miami Herald and many others. He also writes a regular column on estate planning (“The T & E Advisor”) for the national legal newspaper, Lawyers Weekly USA. Further, Mr. Baskies co-authored chapters in The Florida Bar publications entitled Basic Estate Planning in Florida, Administration of Trusts in Florida and Basic Guardianship Practice. In addition to his experiences in advising clients, Jeff spent four years of his career (2000-2004) as President and CEO of a national legal publishing company. He helped grow this closely-held family business and then oversaw its sale to a larger publisher. Jeff’s experiences in these capacities provide him unique insight and empathy in working with family business owners on their succession and business planning.

Frank Berall is the principal of Copp & Berall, LLP and Senior Tax Counsel to Andros, Floyd & Miller, both firms of Hartford, CT. He is Co¬Chair of the Notre Dame Estate and Tax Planning Institute, on the Editorial Boards of the Connecticut Bar Journal, Estate Planning and The Practical Tax Lawyer, a Life Member of the American Law Institute, a Fellow of both the American College of Trust and Estate Counsel, the American College of Tax Counsel and a Vice President of the International Academy of Estate & Trust Law. He was Co¬Chair of the Hartford Tax Institute’s Advisory Council for 10 years, President of the Hartford Tax Club and an adjunct faculty member at Yale and Connecticut Law Schools, the University of Hartford's Graduate Tax Program and the American College. He was a Regent of the American College of Trust and Estate Counsel, chaired two of its committees, was on its Editorial Board, was chair of four committees of the American Bar Association's Tax Section, four of its Probate Section and chaired both the Tax and Probate Sections of the Connecticut Bar Association, remaining a member of their executive committees. He is the President of the Hartford Yale Club, a Past President of The Culver Summer Schools Alumni Association and a former Trustee of The Culver Educational Foundation. The National Association of Estate Planning Councils has designated him as an Accredited Estate Planner, he is listed in Who's Who in America, the World, the East and American Law. He recognized for his expertise in both trusts and estates law and tax law in the 1987 through 2007 editions of The Best Lawyers in America, by Connecticut Magazine as a 2006 and 2007 Super Lawyer and as one of the New York areas best lawyers.

Alexander A. Bove, Jr., Esq. is a principal in the Boston law firm of Bove & Langa, P.C. In 1998 he was admitted to practice as a Solicitor of the Supreme Court of England and Wales. For over 18 years, Mr. Bove was an adjunct professor of law at Boston University Law School in the Graduate Tax Program. He is a fellow of the American College of Trust and Estate Counsel, and was recently admitted as an academician of The International Academy of Estate & Trust Law. In 1996 Mr. Bove was honored by the Boston Estate Planning Council as the Estate Planner of the Year. He currently serves as chair of the American Bar Association’s Asset Protection Planning Committee. Mr. Bove has published hundreds of articles and several books on trusts and estates and related estate planning topics. His articles have appeared in Estate Planning, Trusts & Estates Magazine, Trusts and Trustees, Probate & Property, and Offshore Investment, among other legal periodicals. His books include Joint Property, Simon & Schuster, and Nearly Free Tuition, Viking/Penguin. His book, The Complete Book of Wills and Estates, was published by Holt & Co., and its successor, The Complete Book of Wills, Estates and Trusts, was released by Henry Holt & Co. in 2000, and a third edition will be published by Holt in 2005. Mr. Bove served as Editor in Chief of the Asset Protection Journal, Panel Publishers Law Division, from its inception in 1999 through June 2002. He is Editor in chief of Asset Protection Strategies, Volume I, published in 2002 by The American Bar Association, and is also Editor in chief of Asset Protection Strategies, Volume II, published in 2005. Mr. Bove is a nationally known lecturer, and has presented at the Annual Heckerling Institute on Estate Planning, the annual meeting of the Association of Advanced Life Underwriters in Washington, D.C., the annual meeting of the American College of Trust and Estate Counsel, and the annual convention of the Million Dollar Round Table.

Jonathan Blattmachr is a member of the Alaska, California and New York Bar, and a partner in the law firm of Milbank, Tweed, Hadley & McCloy. He has served as a lecturer-in-law of the Columbia University School of Law and an Adjunct Professor of Law at New York University Law School. He is a former Chairperson of the Trusts & Estates Law Section of the New York State Bar Association and of other committees of the New York State Bar Association and the American Bar Association. Mr. Blattmachr is a Fellow and a former Regent of the American College of Trust and Estate Counsel and past Chair of its Estate and Gift Tax Committee. He is author or co-author of over 100 articles and four books on estate planning topics. He was the Editor of The Chase Review, during its entire 18-year publication history by The Chase Manhattan Bank. Mr. Blattmachr also is a co-developer of Wealth Transfer Planning, a software system published for lawyers which provides specific client advice and automated document assembly for Wills, trusts, powers of attorneys and other estate planning documents. He is also the Editor-in-Chief of Conspectus Current.

Lawrence Brody ,is a Partner of Bryan Cave LLP, an international law firm, resident in the St. Louis office. He is the leader of its Private Client Service Group and is a member of its Entrepreneurial, Technology & Commercial Practice Client Service Group. He is an Adjunct Professor at Washington University School of Law, teaching Estate Planning and Drafting, a visiting Adjunct Professor at the University of Miami Law School, teaching a course on Life Insurance, and is the author or co-author of numerous articles and books on the use of life insurance in estate and employee benefit planning, including two BNA Tax Management Portfolios, two books for the National Underwriter Company, and a number of volumes in the ABA Insurance Counselor Series. Mr. Brody is a member of The American College of Trust and Estate Counsel (ACTEC) and The American College of Tax Counsel, is a frequent participant at ALI-ABA programs and Society of Financial Professionals programs and teleconferences, and has spoken at all major life insurance industry programs (including the MDRT, the Top of the Table, AALU and the International Forum), many local estate planning council meetings, several state bar association conferences, and many national estate planning programs. He is a member of the Advisory Committee for the Philip E. Heckerling Institute on Estate Planning, of the University of Miami School of Law, and a member of the Editorial Boards of BNA’s Estates, Gifts, and Trusts Journal, and the Society of Financial Service Professionals CLU Journal. Mr. Brody received the designation of Accredited Estate Planner by the National Association of Estate Planners and Councils, and was awarded its Distinguished Accredited Estate Planner designation in 2004.

CAROL ANN CANTRELL, CPA, CFP, J.D. EDUCATION The University of Houston Law Center • J.D., cum laude The University of Texas at Austin •B.A. in mathematics, cum laude LICENSES AND DESIGNATIONS Licensed Texas Attorney (2004) – admitted to practice in U.S. Tax Court, the U.S. Court of Appeals for the Fifth and Second Circuits, and the U.S. District Court Southern District of Texas Certified Public Accountant (1976) AICPA Specialization Accreditation - Personal Financial Specialist (PFS)(1995) Certified Financial Planner (1982) Registered Investment Adviser (1995) PROFESSIONAL EXPERIENCE § Briggs & Veselka Co., Bellaire, Texas (2000 to present) – Shareholder § Cantrell & Company, Houston, Texas (1976-2000) - Shareholder § Ernst & Young (Arthur Young), Houston, Texas (1974-1976). – staff accountant AREAS OF SPECIALTY Fiduciary Income Tax Partnership Income Tax Employee Stock Options Personal Financial Planning and Eldercare SPEAKER 40th Annual Heckerling Institute on Estate Planning – “Beauty and the Beast: Partnership Interests in Your Estate or Trust Administration” - 2006 American Institute of CPAs, National Conference on Federal Taxes – “Fiduciary Income Tax Workshop” - 2005 National Association of Stock Plan Professionals, 13th Annual Conference - “Learning to Live with 409A: Action Plans for Nonqualified Deferred Compensation” 2005 State Bar of Texas, Advanced Tax Law Course – “Trust Taxation after the Uniform Principal and Income Act” 2005 TSCPA Advanced Estate Planning Conference - “Practical Applications of the Texas Uniform Prudent Investor and Principal and Income Acts” 2004 and 2005 Houston CPA Society 1st Annual ElderCare Symposium – “CPA Ethics in ElderCare” 2004 University of Texas School of Law, Current Issues Affecting Partnerships, Limited Partnerships, and Limited Liability Companies - “Family Limited Partnerships Panel” 2004 Houston Bar Probate, Trusts & Estates Section – “Income Tax Considerations on Death of an FLP Partner” 2003 State Bar of Texas 2003 Advanced Estate Planning & Probate Course – “Compensation, Distributions, Withdrawals, and Other Income Tax Problems of the Mature FLP” Houston Bar Probate, Trusts & Estates Section - “Income Taxation of Estates & Trusts Including the Impact of the New Texas Uniform Principal and Income Act” 2002 TSCPA Advanced Estate Planning Conference – “Fiduciary Income Tax Update and Preview of the New Texas Uniform Principal and Income Act” 2002 State Bar of Texas 2001 Advanced Estate Planning & Probate Course – “New Sec. 643 Regulations Redefine Fiduciary Income” 2002 FPA Annual Financial Planning Symposium – “Stock Options – Planning in a New Tax & Economic Climate” 2001  Lone Star Planners Conference, Houston Bar Wills & Probate Institute, State Bar of Texas Advanced Estate Planning & Probate Course, South Texas College of Law Wills & Probate Institute, and National Association of Stock Plan Professionals Annual Conference - “Stock Options - A New Challenge for Estate Planners” 1999 and 2000 Houston Bar Association 1998 Wills & Probate Institute - “Income Tax Considerations in Administering Estates & Trusts” 1998 State Bar of Texas 1998 Advanced Estate Planning & Probate Law Course - “Practical Income Tax Guidance On Forming, Operating, and Liquidating Your Family Limited Partnership” Texas Society of CPAs 1998 Advanced Estate Planning Conference - “Congratulations on Your New FLP - Now, Let’s Talk Income Tax” University of Texas 46th Annual Taxation Conference - “Income Tax Considerations in Administering Estates & Trusts” 1998 Attorneys in Tax and Probate and Houston Business and Estate Planning Council - "Income Tax Issues in Estate Planning for the S Corporation Shareholder" 1995 and 1996 Disability and Elder Law Attorney's Association - "Financial Planning: The Industry, The Process, and a Special Focus on Retirement Planning" 1995. AUTHOR ? CCH INCORPORATED, “Guide to Estate, Tax and Financial Planning with Stock Options” ? The Tax Adviser, December 2005, “New Sec. 643 Capital Gain and Loss Carryout Regs” ? The Tax Adviser, October 2005, “Partnership Interest for Services Regs. Offer Estate Planners a “Bona Fide” Solution” ? “Trust Income and Community Property – Applying Old Rules to New Twists and the Power to Adjust”- unpublished manuscript on file with the author ? Journal of Taxation, May 2003, When is a Transferee Partner a Contributing Partner? § Journal of Taxation, August 1997, Living and Dying with the Complex Rules of Incentive Stock Options § The Tax Adviser, October 2002, Deducting Third-Party Investment Management Fees Under Sec. 67(e) § The Tax Adviser, August 2001, Sec. 643 Prop. Regs. Redefine Trust Income § Trusts & Estates, March 1999, Separate Share Regulations Propose Surprising Changes § RIA Estate Planner’s Alert, April 2000, Separate Share Rules of Administration Give Subchapter J a Much Needed Facelift § RIA Estate Planner’s Alert, May 1999, Separate Share Regulations Suggest A Fresh Look at Will Drafting Techniques MEMBERSHIPS AND BOARD POSITIONS American Bar Association Houston Bar Association – Tax Section and Probate, Trusts, & Estate Section Editorial Board of The Tax Adviser Magazine (2003-2008) AICPA Trust, Estate, & Gift Tax Committee – Fiduciary Income Task Force (2003-2006) AICPA Personal Financial Planning and Tax Sections – Member Texas Society of CPAs Board of Directors (2006-2008) Texas Society of CPAs Legislative Advisory Committee – (2001-2006) Houston Chapter of TSCPA ElderCare Committee Chair - (2004-2006) National Association of Personal Financial Advisors (NAPFA) National Association of Stock Plan Professionals (NASPP) Houston Business and Estate Planning Council Board of Directors (2002-2007) Phi Beta Kappa

April K. Caudhill J.D., CLU, ChFC , is the Managing Editor of Tax Facts and the Advanced Sales Reference Service at The National Underwriter Company, headquartered outside Cincinnati, Ohio. Her areas of specialty include qualified plans, ERISA, distribution planning, and the taxation of investments.
Ms. Caudill is also a columnist and Associate Editor for the Journal of Financial Service Professionals, and a member of the national board of the Society of Financial Service Professionals. She is active in the Cincinnati Bar Association and is licensed to practice law in Ohio and Kentucky.

Natalie B. Choate, Esq is an attorney with the Boston law firm of Bingham Dana. Her practice is limited to estate planning for retirement benefits. Her book, Life and Death Planning for Retirement Benefits has sold over 22,000 copies to estate planning and money management professionals. Miss Choate is a former chairman of the Boston Bar Association Estate Planning Committee, which she founded in 1981. She is a Regent of the American College of Trust and Estate Counsel, and a member and former officer of the Boston Probate and Estate Planning Forum. She was named "Estate Planner of the Year" by the Boston Estate Planning Council and is listed in The Best Lawyers in American.
Her other publications include the QPRT manual (2nd Edition due in 2002) as well as articles for ACTEC Notes, Estate Planning, Trusts and Estates, Tax Practitioner's Journal, and Tax Management. She is a contributing author and former co-editor of the book, Drafting Wills and Trusts in Massachusetts published by Massachusetts Continuing Legal Education, Inc. (MCLE) and a member of the editorial advisory board of Trusts and Estates magazine. Miss Choate has taught professional-level courses in estate planning for ALI-ABA (the American Law Institute-American Bar Association), American College of Trust and Estate Counsel, International Association of Financial Planners, MCLE, the Boston and Massachusetts Bar Associations, and other organizations, and has spoken at the Heckerling, Notre Dame, Heart of America, New England, Southern California, Mississippi, Tennessee, Washington State and Southern Federal Tax Institutes. Her comments on estate and retirement planning have been quoted in The Wall Street Journal, Newsweek, Kiplinger's Personal Finance, Forbes, Financial Planning, and Financial World.
From 1990 to 1992, Miss Choate served as Chairman of the Boston Bar Association's ERISA and Employee Benefits Law Committee. A Boston native, she is a graduate of Radcliffe College and Harvard Law School.

Virginia F. Coleman, Esq. is a partner in the Private Client Group of Ropes & Gray LLP in Boston. Specializing in estate planning and fiduciary income taxation, Virginia was named in Best Lawyers in America and Massachusetts Super Lawyers, and honored as Estate Planner of the Year (2002) by the Boston Estate Planning Council. Virginia is a member of the American Law Institute, Fellow, American College of Trust and Estate Counsel (Regent, member of Employee Benefits and International Estate Planning committees), Academician, International Academy of Trust and Estate Law, on the Editorial Boards of both Estate Planning magazine and the Practical Tax Lawyer, and also serves on the Estate Planning Curriculum Advisory Committee for Massachusetts CLE.

Robert D. Colvin is a partner in the Houston, Texas law firm of Baker & McKenzie advising high net worth international private clients on international business, tax, asset protection, estate planning and wealth accumulation strategies through foreign and domestic trusts, life insurance products, private companies, partnership entities and other creative planning vehicles. Mr. Colvin earned a degree in Business Administration and Accounting from Washington and Lee University in 1980. He received his Doctor of Jurisprudence from the University of Houston Law Center in 1986 followed by an LL.M. in Taxation from the University of Houston Law Center in 1992. Mr. Colvin is a Fellow of the American College of Trust and Estate Counsel (“A.C.T.E.C.”) and an active member of the ACTEC International Estate Planning Committee. He is also a member of the International Tax Planning Association (“I.T.P.A.”) and the U.K. based Society of Trust and Estate Practitioners (“S.T.E.P.”). Mr. Colvin is licensed with the bar associations of Colorado, Texas, and Washington, D.C. Bob is a member of the International Sections and the Taxation Sections of the American Bar Association, the Texas State Bar Association, and the Houston Bar Association. Mr. Colvin is a member of the International Bar Association’s Committee on Individual Tax and Estate Planning, Wills, Trusts & Succession as well as the IBA Committee on Closely Held and Growing Business Enterprises. He is also a member of the District of Columbia Bar Association. He is a Certified Public Accountant and is admitted to practice before the U.S. Tax Court. Bob has published numerous articles on issues of interest to international private clients and frequently chairs/speaks at professional forums addressing international tax and estate planning issues, particularly with respect to planning for high net worth world citizens. Mr. Colvin founded and chairs IBC’s annual Global Family Office Summit for family office executives, members and their advisors.

Andrew J. DeMaio has been engaged in the practice of trust and estate law since 1981. He is a partner in the law firm of DeMaio & DeMaio, Matawan, New Jersey. He received his undergraduate education at Rutgers College, New Brunswick, New Jersey. He graduated from Cornell Law School, Ithaca, New York. He received the degree of Master of Laws (Ll.M.) in Taxation from New York University Law School in 1989. He is admitted to practice in New Jersey and in New York, and before the United States Tax Court. Mr. DeMaio is a Fellow of the American College of Trust and Estate Counsel (ACTEC). He is active in the American Bar Association and its sections on Taxation and Real Property, Probate and Trust Law. He serves as list manager for the 3DT e-mail discussion group sponsored by the ABA. Mr. DeMaio is a Member of the Board of Consultors of the New Jersey State Bar Association's Real Property, Probate and Trust Law Section. He is a member and former president of the Estate and Financial Planning Council of Central New Jersey. He frequently writes and lectures to groups of attorneys and other financial services professionals about the use of technology. Mr DeMaio serves as editor of the LawThreads information service published by Leimberg Information Services, Inc. (LISI).

Joan B. Di Cola is a sole practitioner in Boston specializing in estate planning, tax, and business matters. After graduating from Brown University magna cum laude and being elected to Phi Beta Kappa, she received both her J.D. and LL.M. in Taxation from Boston University, where she was awarded the Bernard Farr Prize for Excellence in Estate Planning. Rated AV by Martindale-Hubbell and admitted to practice in both Massachusetts and Rhode Island, Ms. Di Cola is a past co-chair of the Estate Planning Committee of the Boston Bar Association, a past member of its Education Committee, and a current member of the Boston Probate Forum. She has taught classes for the Boston Bar Association; the Massachusetts Bar Association; and Massachusetts Continuing Legal Education. In addition to her work for Leimberg Information Services, Ms. Di Cola has published “Alternatives to Donating a Conservation Easement” in the October, 2004 issue of Estate Planning; and “Family Limited Partnerships and Limited Liability Companies: General Estate Planning Issues” in the Fall, 1999 issue of Massachusetts Law Review.

Mark B. Edwards was educated at Duke University and Duke University School of Law. He holds an A.B. 1961 and a J.D. (With Distinction) 1963 and is an Angier B. Duke Scholar, Phi Beta Kappa and Order of the Coif.
He is a fiduciary for private foundations, of Counsel to POYNER & SPRUILL, L.L.P. in its Charlotte office, a Fellow of The American College of Trust and Estate Counsel, and has been a Lecturer on tax and estate planning topics at numerous institutes, including:
• University of Miami Institute on Estate Planning
• Duke University Estate Planning Conference
• New York University Institute on Federal Taxation
• Notre Dame Estate Planning Institute
• Georgia Federal Tax Conference
• Hawaii Tax Institute
• South Dakota Bar Association Estate Planning Day
• University of Missouri (Kansas City) Estate Planning Institute
• ALI-ABA Annual Course on Estate Planning for the Family Business Owner
• Tennessee Federal Tax Institute
• American Institute on Federal Taxation
• University of North Carolina Tax Institute
• American Bankers Association National Graduate Trust School
• American Bankers Association Trust, Asset Management & Marketing Conference
• Georgia Tax Forum
• Washington State Bar Estate Planning Seminar
• Minnesota State Bar Association Advanced Estate Planning Institute
• Kentucky Institute on Federal Taxation
• Southern Federal Tax Institute
Mark is the author of numerous articles on tax, estate planning and corporate planning published in such publications as Journal of Taxation, Estate Planning, Trusts and Estates, The Practical Accountant, Probate Practice Reporter and Probate and Property. Mark has been recognized in THE BEST LAWYERS IN AMERICA in the area of Trusts & Estates from the first edition in 1983 through the 2003-2004 edition.

Daniel B. Evans received his J.D. cum laude from the University of Pennsylvania and practices law in Wyndmoor, Pennsylvania in the areas of estate planning, estate and trust adminstration, and related tax planning for closely-held busineeses. He is a fellow of the American College of Trust and Estate Counsel, is active in the American, Pennsylvania, and Philadelphia Bar Associations, and has written and spoken extensively on estate planning and legal technology. He is currently serving as the "Probate-Technology Editor of Probate and Property magazine, published by the Section of Real Property, Probate, and Trust Law of the American Bar Association. Evans is Co-Author of THE NEW BOOK OF TRUSTS (610 527 5216 or http://www.leimberg.com ), and is the author of WILLS, TRUSTS, AND TECHNOLOGY: AN ESTATE LAWYER'S GUIDE TO AUTOMATION and HOW TO BUILD AND MANAGE AN ESTATES PRACTICE, both published jointly by the Real Property, Probate and Trust Law and Law Practice Managment Sections of the ABA. His complete resume, and many of his writings, can be found at http://evans-legal.com/dan

Owen G. Fiore, an attorney (California State Bar Certified Specialist in Taxation) and CPA, leads The Fiore Law Group LLP, San Jose, CA, in emphasizing family business and wealth succession, entity planning, including family partnerships and valuation adjustment programs, as well as having a significant practice in tax litigation matters (examples include, (i) Estate of Maria Cristofani, 97 TC 74 (1991), involving successful extension of IRC Sec. 2503(b)-qualifying Crummey powers of withdrawal to include contingent remainder beneficiaries; (ii) Estate of Stewart Kett, TC Docket No. 1742-95, settled by stipulated decision February, 1995, allowing estate of decedent a 40% discount in a 100%-owned "C" corporation situation largely by reason of the "locked-in" entity level capital gain and repeal of the General Utilities doctrine, and (iii) Estate of Schauerhamer, T.C. Memo. 1997-242, a gift and estate tax case involving FLP viability in which the taxpayer suffered the full impact of IRC Sec. 2036). The firm focuses on effective family wealth preservation programs, tax litigation and special counsel matters. Committed to the advisor team process through strategic alliances, the firm often acts as special tax counsel to clients and other advisors. Mr. Fiore also serves as a consulting and trial expert witness in selected situations. He is a member of the Trusts & Estates Advisory Board, being chair of the "Ethics & Malpractice" department of this well-recognized estate planning and trust administration publication. Owen is a Fellow of the American College of Trust and Estate Counsel and the American College of Tax Counsel, and is past chair and member of the Advisory Committee of the NYU Institute on Federal Taxation, as well as past member of the Executive Committee of the California State Bar Section on Estate Planning, Trust and Probate Law. He has authored many articles on taxation and has been a faculty member for the (i) NYU Institute on Federal Taxation, U. of Miami Institute on Estate Planning, and U.S.C. Institute on Federal Taxation; (ii) ALI-ABA Courses of Study ("Estate Planning for the Family Business Owner", "Estate Planning for the Large Estate", and "Estate Planning in Depth"), UCLA-CEB Estate Planning Institute, Annual Meetings of California Tax Lawyers; (iii) AICPA Advanced Estate Planning Conference, AICPA Tax Strategies For The High Income Individual Conference and other AICPA conferences; (iv) the National Conference, Advanced Estate Planning Institute, and "Keeping Current Clinic" (Family Partnerships and Life Insurance, 1994) of the Society of Financial Service Professionals, MDRT and MDRT-TOT Annual Meetings, and (iv) the Notre Dame Tax and Estate Planning Institute, Southern California Tax & Estate Planning Forum, ALI-ABA video courses on Valuation Planning, the Trusts & Estates Annual Conference on Estate Planning and Trust Administration and several conferences sponsored by the Practising Law Institute. Owen was a guest speaker at the 1995 IRS Western Region CPE Conference for Estate and Gift Tax Examiners, presenting "The Reality of FLPs and Valuation Discounts". He also has been an author-instructor of tax courses for a dozen years for the California Society of CPAs on "Family Partnerships as a Wealth Preservation Vehicle", and "Effective Estate Planning with Entities and Valuation Discounts". He was chair of the 1996 and 1997 CSCPA Advanced Estate Planning Institutes and will speak at this Institute in 2002; he is a frequent speaker at the Annual CSCPA Estate Planning Conference. A member of the CCH Advisory Board for its Estate and Financial Planning service, Owen is a regular columnist on "Valuation Adjustment Planning" for the CCH Journal of Practical Estate Planning.

Richard Fox, is an attorney and a partner in the law firm of Dilworth Paxson LLP, in Philadelphia, where he heads the Philanthropic and Nonprofit Group. Mr. Fox is the author of the treatise Charitable Giving and Solicitation, a Warren, Gorhman & Lamont publication, and writes a national monthly bulletin on charitable giving for the same publication. He represents a multitude of charitable organizations, including some of the largest private foundations in the country. He is a member of the editorial board of Estate Planning and BNA Tax Management. Mr. Fox holds an LL.M. in Taxation from New York University School of Law and is also a Certified Public Accountant.

Mitchell M. Gans,is a Professor of Law at the Hofstra University School of Law, holding the Steven A. Horowitz Chair in Taxation. He is also an Adjunct Professor of Law at the NYU School of Law. He is an ACTEC Academic Fellow. Before joining the Hofstra faculty, Professor Gans had been an associate in the Tax and Trust and Estates Departments at the New York City law firm of Simpson, Thacher & Bartlett and law clerk to Associate Judge Jacob D. Fuchsberg, New York State Court of Appeals. Professor Gans is a leading scholar in the estate-and-gift tax area. On behalf of the NYU School of Law, he recently taught an eight-week course on valuation methodology by satellite television to IRS attorneys throughout the country. He continues to provide lectures for the IRS on transfer- and income-tax issues. He is a frequent lecturer for ALI-ABA, NYU, the American College of Trust and Estate Counsel, the ABA and other groups. Professor Gans has published articles in the Emory Law Journal, Notre Dame Law Review, Virginia Tax Review, Florida Tax Review and Tax Notes, among others. He just completed a book on the ethical obligations the Treasury imposes on tax practitioners entitled the Circular 230 Deskbook published by The Practicing Law Institute.

ALAN S. GASSMAN is an attorney in Clearwater, Florida who practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law with Alan S. Gassman, P.A. Alan S. Gassman, P.A. consists of three full-time attorneys and applicable staff with a practice primarily limited to business and estate planning representation, including complex estate planning and physician representation. He has degrees from Rollins College (B.A., with distinction, 1980); and University of Florida (J.D. with honors, 1982; LL.M. in Taxation, 1983). He is Board Certified in Estate Planning and Probate Law. He is listed in the LAW AND LEADING LAWYERS for the Florida 1996/1997 edition and in the sixth and seventh editions of Marquis' Who's Who Among American Lawyers, Who's Who in the Southeast, Who's Who in America, and Who's Who in Industry and Finance. He is a fellow of the American Bar Foundation. He is a member of the Pinellas County Estate Planning Council (Director, 1987-1993; President, 1994), and is on the Board of Advisors of the Research Institute of America, Journal of Asset Protection. He is a member of the Clearwater Bar Association (Chairman, Business Tax and Banking Law Committee 1996, Chairman, Tax Committee 1988, Vice Chairman 1987 and 1989), and he has lectured on multiple occasions to Bar Associations, CPA Associations, and Certified Life Underwriter Association continuing education presentations. He has served as a Director of the Pinellas Center for the Visually Impaired, a charitable corporation, since 1986. He is a member of the National Health Lawyers Association and a member of the Health Law Section of the Florida Bar. He has an AV rating with the Martindale Hubbell Law Directory. He has been quoted in the Wall Street Journal, American Medical Association News, Medical Economics, and numerous other publications. .

Michael Gilfix of Gilfix & La Poll Associates LLP in Palo Alto, California is a 1973 graduate of Stanford Law School, a Fellow of the National Academy of Elder Law Attorneys (NAELA), a co-founder of NAELA, and a Certified Legal Specialist in Estate Planning, Trust and Probate Law. An entrepreneur in the legal field, Gilfix created the first legal aid program for elders in 1973. He served as Executive Director of that program, Senior Adults Legal Assistance (SALA) of Santa Clara County, for ten years. He is a California legal advisor to Partnership For Caring, the national organization devoted to rights of individuals to make their own health care decisions. Mr. Gilfix has been a principal speaker for numerous trust and tax symposia at the national level, including the Center for Judicial Education, the American Institute of Certified Public Accountants (AICPA) the New York University Tax Institute, and the National Academy of Elder Law Attorneys (NAELA). A highly respected practitioner and a prolific author, Mr. Gilfix is co-author of Tax, Estate & Financial Planning for the Elderly: Forms and Practice (Matthew Bender) and is the principal author of Medi-Cal and Asset Preservation, a book- length set of materials for practicing attorneys. He regularly contributes to a wide variety of legal journals such as Trusts and Estates Magazine, where his writings have discussed the role of personal values in estate planning, life care communities, and asset preservation planning.

Jonathan E. Gopman is a partner in the law firm of Cummings & Lockwood LLC in its Naples, Florida office. He focuses his practice on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs. He assists entrepreneurs with their personal and business planning needs at all phases of the wealth accumulation and preservation cycle. In his practice, Jonathan takes a four part approach to wealth preservation planning by assisting individuals in implementing sophisticated estate planning, tax deferral, tax-favored investment and asset protection structures. Jonathan’s personal practice emphasizes international wealth preservation planning. Jonathan has substantial experience in assisting high net worth families with international and domestic estate planning, implementing foreign trust structures, business planning and general tax planning. Jonathan is a commentator on asset protection planning matters for Leimberg Information Services, Inc. ("LISI") and a member of the Society of Trust and Estate Practitioners ("STEP"). He is also a member of the University of Miami Citizens Board and previously served on its executive committee. Jonathan is the co-author of the revised version of the BNA Portfolio Estate Tax Payments and Liabilities.In addition to his BNA Portfolio Jonathan has authored and co-authored numerous publications on estate planning, tax and wealth protection matters, including:
· Author, "Optimizing Asset Protection with QTIPs," 15 Probate Practice Reporter 1 (June 2003)

· Author, "Silver Estate," Steve Leimberg’s Estate Planning Newsletter

· Author, "(Almost) 10 Ideas to Consider When Drafting or Reviewing a QTIP Trust to Enhance Asset Protection Planning," Steve Leimberg’s Asset Protection Planning Newsletter 27

· Co-Author, "The Florida Pseudo Self-Settled Trust," XXI Florida Bar Tax Section Bulletin 10 (March 2003)

· Author, "An Evolving Universe: The Changing Tide of Wealth Protection," House Calls Page 20 (Jan.-Feb. 2003)

· Author, "The International Power Trust," Outlook, Volume 4, No. 1, Winter 2002

· Author, "Foreign Trusts and §684," Tax Management Estates, Gifts and Trusts Journal, Vol. 27, No. 307 November, 2002

· Co-Author, "PLR 200120007 Gives Boost to Estate Planning with Life Insurance," Tax Management Estates, Gifts and Trusts Journal, Vol. 27, No. 257, September-October 2002

· Author, "IRS Issues Final Regulations Relating to Charitable Lead Trusts," 3 Outlook 1 (Winter 2001)

· Author, "Estate Planning with S Stock: the "Spreeze" Transaction," Tax Management Estates, Gifts and Trusts Journal, Vol. 27, No. 3, May-June, May 9, 2002

· Co-author, "Ruling on Assignment of Vested Remainder Interest May Have Reached Wrong Conclusion," Tax Management Estates, Gifts and Trusts Journal, September-October 2001

· Co-author, "IRS Issues Final Regulations Relating to Charitable Lead Trusts," Tax Management Estates, Gifts & Trusts Journal, Vol. 26, No. 2, March-April 2001

· Author, "IRS Issues Proposed Regulations Relating to Charitable Lead Trusts," Tax Management’s Estates, Gifts and Trusts Journal, Vol. 25, No. 4, July-August, 2000

· Author, "Crummey, The Saga Continues," Tax Management’s Estates, Gifts and Trusts Journal, Vol. 25, No. 4, July-August 2000

· Co-author, "No Good Deed Goes Unpunished: A Primer on Excise Tax Penalties on Foundations and Charitable Trusts," 139 Trusts & Estates 5, May 2000

· Author, "The Formula CLAT, the Super Formula CLAT and the Turbo Formula CLAT: New Perspectives on Estate Planning with Charitable Lead Annuity Trusts Established at Death," University of Miami School of Law, 34th Annual Phillip E. Heckerling Institute on Estate Planning," Special Session Materials

· Co-author, "New Perspectives in Planning with Charitable Lead Annuity Trusts Established at Death - Part II," 138 Trusts & Estates 34, July 1999

· Co-author, "New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts - Part I," 138 Trusts & Estates 46, June 1999

· Co-author, "Impact of the Generation-Skipping Tax on Trusts Using Crummey Powers," Estate Planning magazine, May 1999

· Author, "The Formula CLAT and the Super Formula CLAT: Estate Planning with Charitable Lead Annuity Trusts Established at Death - Part 2," Vol. 23, No. 5, September-October 1999, Tax Management’s Estates, Gifts and Trusts Journal

· Author, "The Formula CLAT and the Super Formula CLAT: Estate Planning with Charitable Lead Annuity Trusts Established at Death - Part 1," Vol. 23, No. 4, July-August 1999, Tax Management’s Estates, Gifts and Trusts Journal

· Author, "The Income Tax Consequences of an Irrevocable Life Insurance Trust," Vol. 22, No. 5, Sept.-Oct., Tax Management’s Estates, Gifts & Trusts Journal 211

· Author, "Reducing the Tax Bite on Your IRA by Using a Charitable Remainder Trust," Vol. III, No. 1, SunTrust IRA Update 1 (Spring 1997)

· Co-author, "When Will IRS’ Invocation of the Reciprocal Trust Doctrine Be Upheld by the Courts?," The Journal of Taxation,Vol. 85, No. 1, p. 1, July 1996

· Co-author, "Purchasing a Remainder Interest in a QTIP Trust: An Analysis of Olsten v. Commissioner," Vol. 21, No. 3, May-June, Tax Management Estates, Gifts & Trust Journal 122

· Co-author, "Revenue Procedure 95-10: Establishes Classification Guidelines for Domestic and Foreign LLCs," International Tax Journal, Vol. 22, No. 1, p. 43, Winter 1996, Tax Assessments Vol. 5, No. 1, p. 14, September 1995

· Co-author, "Grantor Trusts Offer Opportunity to Accomplish Tax Free Gift," Trust & Estates, Vol. 134, No. 10, p. 58, October 1995,Tax Assessments Vol. 15, No. 1, p. 1, September 1995

· Co-author, "Planning Around Corporate Ownership of Life Insurance in a Closely Held Business," The Will and the Way, Vol. 13, No. 2, p. 12, February 1994

· Co-author, "Ruling on Qualified Sub S Trusts Raises Potential Phantom Gain and Installment Problems," The Journal of Taxation, Vol. 78, No. 5, May 1993 

Jonathan has also made numerous presentations around the country on estate planning, tax and wealth protection matters, including:

· "Estate Planning with Charitable Lead Annuity Trusts," Collier County Community Foundation, September 4, 2003, Naples, Florida

· "Estate Planning with S Stock Just Changed: Introducing the Spreeze Transaction," PrimeGlobal 2001 Summit, October 31, 2001, Boca Raton, Florida

· "The Income Tax Consequences of Irrevocable Life Insurance Trusts, Including Foreign Tax Issues," Asset Protection Planning Seminar presented by Prime Global, November 13, 2000, Fort Lauderdale, Florida

· "Estate Planning with Charitable Lead Annuity Trusts," and "Crummey, The Saga Continues," Keynote Speaker, Akron Estate and Tax Planning Council’s annual seminar, "Sophisticated Estate Planing Strategies," co-sponsored by the American Cancer Society, June 26, 2000

· "New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts," Keynote Speaker for Southern Nevada Estate Planning Council Meeting, May 15, 2000

· "Crummey, the Saga Continues," Tax Management Advisory Board Meeting; New York, New York, March 16, 2000

· Workshop on "CRTs & CLTs," University of Miami School of Law, 34th Annual Phillip E. Heckerling Institute on Estate Planning; Miami Beach, FL, January 13, 2000

· "New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts," 2000 Strategy on Estate Planning, presentation on behalf of The B’nai B’rith Foundation of the United States, Miami, FL, February 17, 2000; Boca Raton, FL, February 15, 2000

· "New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts," Greater Miami Tax Institute, June 9, 1999

· "Strategic Estate and Tax Planning: Meeting the Challenges to Your Income and Estate," presentation on behalf of The B’nai B’rith Foundation of the United States, Fort Lauderdale, FL, February 1999

· "The Formula CLAT and the Super Formula CLAT: Estate Planning with Charitable Lead Annuity Trusts Established at Death." Strategic Estate & Tax Planning Professional Seminar, presentation on behalf of The B’nai B’rith Foundation of the United States, Palm Beach & Fort Lauderdale, FL, March 1998

· "The Jacqueline K. Onassis Estate Plan and Planning with Charitable Lead Annuity Trusts Established at Death." Professional Advisory Committee, Jewish Community Foundation of South Palm Beach County, December 1997

· "Will and Trust Drafting, Part Deux-Drafting Power of Withdrawal ("Crummey") Provisions," Florida Bar Continuing Legal Education Committee and the Real Property, Probate and Trust Law Section, Miami and Tampa, September 1997

· "The Income Tax Consequences of Irrevocable Life Insurance Trusts." Greater Miami Tax Institute, May 1997

· "Basic Estate Planning & Use of Life Insurance in Estate Planning." Life Insurance Agents & Financial Planners at Allmerica Financial, November 1995 

Jonathan received his Masters of Law in Estate Planning from the University of Miami School of Law, his Juris Doctorate, with high honors, from Florida State University and his Bachelor of Arts in Political Science from the University of South Florida. He is admitted to practice law in Florida, North Carolina, the United States Tax Court and the United States District Court Western District of North Carolina.

Steven B. Gorin, LLP, concentrates his practice in trust and estate law and taxation. , succession planning for privately held businesses (corporations and limited liability companies), insurance and charitable giving. Steve is Co-Chair of the American Bar Association's Real Property, Probate & Trust Section Business Planning Group, a Fellow of the American College of Trust and Estate Counsel, an active member in the St. Louis Estate Planning Council and American Institute of CPAs. Steve's many articles include "Checklists for Determining Whether a Trust Is a Valid S Shareholder,” The Tax Advisor; “Transferring Ownership of Stock in an S Corporation,” “New Rules Provide Opportunities and Traps Regarding Drafting Trusts and Beneficiary Designations for IRAs and Qualified Retirement Plans", Journal of The Missouri Bar; “Family Limited Partnerships and Limited Liability Companies: How to Coordinate Income Tax Issues with Estate and Gift Tax Planning,” Electronic Newsletter of the Probate & Trust Division of the Real Property, Probate & Trust Section of the American Bar Association), Probate and Property; “The Brass Tacks of Corporate Buy-Sell Agreements,” and “Giving to the Grandchildren: How to Pass an IRA on to Non-Spouses, Without Forcing Them to Take a Lump Sum and Get Hit By Heavy Taxes.”

Mil Hatcher is a partner in Jones Day in Atlanta, Georgia. A graduate of Washington and Lee University (Phi Beta Kappa; B.A. magna cum laude with exceptional honors 1970); The University of Georgia (Phi Kappa Phi; J.D. cum laude 1973); New York University (LL.M. in Taxation 1975). Mil deals in all areas of U.S. tax law, including partnership, corporate, and transfer tax. He specializes in business- and valuation-oriented estate planning and business succession and income tax strategies for high-net-worth individuals. He has principal responsibility in the Firm for family limited partnerships and estate freezes, valuation issues, and income tax strategies for high-net-worth individuals. He also has extensive experience representing taxpayers in tax controversies. Mil's background includes real estate development and ownership of a private business, which gives him a unique perspective as both a businessman and a practicing attorney. He also has served as chair of the Investment Committee of the Medical College of Georgia Foundation. Mil is a Fellow of The American College of Trust and Estate Counsel (vice chair, Estate and Gift Tax Committee; chair and lead counsel, Ad Hoc Committees for Kimbell and Strangi Amicus Briefs) and a member of the American Bar Association (Real Property, Probate and Trust Law Section and Tax Section), the State Bar of Georgia (chair, Tax Section, 1990-1991), and The Florida Bar. He was the Atlanta Tax Group coordinator for the Firm from 1989 through 1997, and he has served as an adjunct professor of taxation and estate planning at the Walter F. George School of Law at Mercer University. He is a frequent speaker at seminars and educational presentations, including those sponsored by the Real Property, Probate and Trust Law Section of the American Bar Association, The American College of Trust and Estate Counsel, the National Association of Estate Planning Councils, and the University of Miami Philip E. Heckerling Institute on Estate Planning. He has written articles appearing in the Journal of Taxation, Valuation Strategies, West Group's Estate and Personal Financial Planning, the CLU Journal, and the University of Miami Philip E. Heckerling Institute on Estate Planning.

Jason E. Havens is a Bluewater Bay & Destin, Florida member of the law firm of Havens & Miller, P.L.L.C. His private law practice focuses on complex estate and charitable gift planning for affluent individuals and families and on behalf of charitable organizations. Jason received his LL.M. in International Taxation (Emphasis: International Estate Planning) from Regent University School of Law, his LL.M. in Estate Planning from the University of Miami School of Law, his J.D. from the University of Tennessee College of Law, and his B.A., magna cum laude, from Lipscomb University. In 1997, he created Legal Research for Estate Planners (LREP), a personal website that is recognized as one of the premier Internet sites on estate planning. Jason is an active member of The Florida Bar, the American Bar Association, the Christian Legal Society, and various sections, councils, and committees on estate planning. He has lectured at various programs on estate planning, including the 37th annual Heckerling Institute on Estate Planning and the 24th annual Southern California Tax & Estate Planning Forum. Jason was selected for inclusion in Whos Who in American Law® (2005-2006 (Marquis 14th ed.)) in the fields of estate planning, probate, and estate taxation. He was also appointed by Governor John Ellis (Jeb) Bush to the board of directors of The Able Trust, a unique public/private charitable organization created in 1990 by the Florida Legislature to assist disabled Floridians in obtaining employment.

Johnine (Johni) R. Hays, JD, CAP, CLU is the Senior Planned Giving Consultant for The Stelter Company, a national publisher of charitable giving newsletters and Web products for charities. She’s the author of the book, Essentials of Annuities and co-author of the book, The Tools and Techniques of Charitable Planning. Johni has been quoted in the Wall Street Journal and has published charitable planning articles in Estate Planning Magazine, Life Insurance Selling, Fundraising Today and the National Underwriter. Johni frequently lectures to groups on estate and charitable planning, probate, living wills, annuities, life insurance, retirement planning and IRAs, as well as income, estate and gift taxation. Johni has been engaged in the practice of law with an emphasis in charitable and estate planning since 1993. She previously served as the Executive Director of the Greater Des Moines Community Foundation Planned Giving Institute. In addition, Johni practiced estate planning with Myers Krause and Stevens, Chartered law firm in Naples Florida, where she specialized in estate planning. She also worked with the insurance industry helping agents with estate and charitable plans for their clients. Johni graduated cum laude with a Juris Doctor degree from Drake University in Des Moines, Iowa, in 1993. She also holds a Bachelor of Science degree in Business Administration from Drake University and graduated magna cum laude in 1988. Johni is a member of the National Committee on Planned Giving, the Mid-Iowa Planned Giving Council, and the Mid-Iowa Estate and Financial Planners Council. Johni is a Charted Advisor in Philanthropy (CAP), Chartered Life Underwriter (CLU), and has been a member of both the Iowa Bar and the Florida Bar since 1993. Johni can be reached by e-mail at JohniJD@mchsi.com.

L. Paul Hood, JR. received his J.D. from Louisiana State University Law Center in 1986 and Master of Laws in Taxation from Georgetown University Law Center in 1988. He is a member of the Louisiana State Bar Association and is board certified in taxation and estate planning and administration. Paul is a Fellow in the American College of Trust and Estate Counsel and is Immediate Past Chair of the Tax Section of the Louisiana State Bar Association. Paul teaches estate and gift tax in the Masters in Taxation program at the University of New Orleans. He is the editor of The Louisiana Estate Planner and he is the managing co-author of Louisiana Wills & Trusts: A Drafting System. He is a frequent speaker, is widely quoted and his articles have appeared in a number of publications, including BNA Tax Management Memorandum, CCH Journal of Practical Estate Planning, Digest of Federal Tax Articles, Loyola Law Review, Louisiana Bar Journal, Tax Ideas and Charitable Gift Planning News. Presently, Paul is completing work on a series of books and audio tapes on the "human side" of estate planning. Paul is a frequent speaker and he has spoken at programs sponsored by a number of law schools, including Duke, Georgetown, Tulane, Loyola (N.O.) and LSU, as well as many other professional organizations. Paul is very active in civic, social and political matters. He serves on numerous boards and committees, including Louisiana Board of Business & Industry, New Orleans Bayou Chapter of Associated Builders & Contractors, New Directions 2025, le Krewe d'Etat (a New Orleans Mardi Gras parade organization which he co-founded and he serves as its Treasurer) and Le Moyne de Bienville Club, and as a trustee of private trusts. In 1996, Governor Foster appointed Paul to the Louisiana Board of Tax Appeals, a three member board which has jurisdiction over all Louisiana state tax matters. In late fall of 2000, he will be completing a portfolio on the practical aspects of valuation for the BNA Estates, Gifts and Trusts Portfolio series and rewriting another valuation portfolio.

Noel C. Ice is a partner in the law firm of Cantey & Hanger, L.L.P. in Fort Worth, Texas. He is a member of the state bar of Texas and is also admitted to practice before U. S. Court of Appeals, Fifth Circuit, the U. S. District Court, Northern District of Texas, and the U. S. Tax Court. Noel graduated from the University of Texas, Austin (B.A., with honors) and from the University of California: Hastings College of the Law. He's Board Certified, Estate Planning and Probate Law, Texas Board of Legal Specialization and a Fellow, The American College of Trust and Estate Counsel; State Bar of Texas; Tarrant County Bar Association; Tarrant County ERISA Group; Tarrant County Probate Bar Association, and Life Member of National Registry of Who's Who. Noel is the former Trust Law Editor, Newsletter of the Real Estate, Probate and Trust Law Section, State Bar of Texas, Course Coordinator and Instructor, American Society of Pension Actuaries Examination for Classification as Certified Pension Consultant, Course Director, Wills and Probate Institute, State Bar of Texas Professional Development Program, President, Fort Worth, Tarrant County ERISA Group, and Reviewing Editor Guide to Practical Estate Planning, Practitioners Publishing Company, 7th Edition (June 2000). Noel has authored numerous books including Current Developments in Texas Probate and Trust Law, Distribution and Estate Planning For Deferred Compensation and IRA Benefits, and is presently completing Estate Planning For Qualified Plans and IRAs. Some of his most recent articles, papers, and speeches include: "The Minimum distribution Rules Affecting IRA's and Qualified Plans in a Nutshell", "Hot Topics and Recent Developments in the IRA/Qualified Plan Distribution Arena From the Sublime to the Ridiculous (Emphasis On the Latter), "Is There a Deemed Gift Upon the Formation or Recapitalization of a Business Entity?" "Pay Me Now Or Pay Me Later: Cutting Edge Issues in Estate Planning for Deferred Compensation", "The Minimum Distribution Rules Affecting IRA's and Qualified Plans In A Nutshell", "Transfers of Community Property In Qualified Plans and IRA's" (Not in a Nutshell) and "The Minimum Distribution Rules Affecting IRA's and Qualified Plans in a Nutshell".

Jerry A. Kasner recently retired after serving many years as Professor of Law at Santa Clara University and an Adjunct Professor of Law in the Graduate Tax Program at the University of San Diego and a Lecturer in the Graduate Estate Planning Program at the University of Miami (Florida). Professor Kasner is both an attorney and a CPA in California. He is an Academic Fellow in the American College of Trusts and Estate Counsel and is presently acting as a consultant to the California Law Revision Commission. Professor Kasner is the co-author of Tools and Techniques of Estate Planning (http://www.leimberg.com), the author of Post Mortem Estate Planning, and the co-author of After Death Planning. His articles have appeared in Journal of Taxation, Taxation for Accountants, Community Property Journal, The Practical Lawyer, Tax Ideas, and numerous other publications. Professor Kasner often speaks to legal, accounting, and other estate planning professional groups such as the New York University Tax Institute, The Miami Estate Planning Institute, The Southern California Tax and Estate Planning Forum, The Notre Dame Estate Planning Institute, the AICPA Estate and Financial Planning Conferences, and the Trusts and Estatees Estate Planning Conference.

Laura Howell-Smith is Director in the Washington National Tax Office of Deloitte Tax LLP where she specializes in transactional and compliance issues concerning S corporations, trusts, estates, gift, and some passive loss taxation. She has over eighteen years experience in public accounting and the IRS Chief Counsel Office of Passthroughs & Special Industries where she drafted regulations, private letter rulings, revenue rulings, and revenue procedures in the areas of gift taxation, and income taxation of S corporations, partnerships, trusts, and estate. Laura is the Vice Chairperson of the AICPA S Corporation Technical Resource Panel. Laura is a member of the Tax Section of the American Bar Association where she is an active member of the S Corporation Tax Committee and a member of the Advisory Board, Columnist & Authors' Panel of the Journal of Passthrough Entities. Laura has published articles in a variety of tax journals and magazines and lectures frequently on topics relating to the taxation of S corporations, individual partners, trusts and estates.

Michael J. Jones, CPA is a partner in Thompson Jones LLP, in Monterey, California and holds CPA licenses in California and Minnesota. He is a consultant in the areas of wealth transfer strategy, trust and probate matters, and family business transitions. Mike is the author of The Pension Answer Book: Special Supplement on the Final Regulations Governing Minimum Required Distributions (Panel Publishers, June 2002). He serves on the Editorial Advisory Board of Trusts and Estates as Chair, Retirement Benefits Committee. He has written over 50 articles appearing in Trusts & Estates, Estate Planning, Tax Notes, NYU Institute Proceedings, CCH Federal Tax Weekly, California Trusts and Estates Quarterly, Ed Slott’s IRA Newsletter, and others. He has been quoted in Life and Death Planning for Retirement Benefits (Natalie Choate, 6th Ed. 2006, ATAX publications), Forbes Magazine, The Wall Street Journal, and Bloomberg Financial Report. Mike and his partner, DeeAnn L. Thompson, CPA, founded The Institute on Family Wealth at New York University. They served for four years as co-chairs and presenters at this annual conference dedicated to a multi-generation and multi-disciplinary approach to planning. As a frequent lecturer, Mike is highly regarded for his ability to make complex topics understandable. In addition to serving as adjunct faculty at Santa Clara University School of Law and St. Thomas University’s Center for Family Enterprise, he has been a featured lecturer at: UCLA-CEB Estate Planning Institute; The Federal Institute on Taxation, NYU; The Summer Institute In Taxation, Introduction to Estates and Trusts, NYU (Chair); Notre Dame Institute on Estate Planning, and many others. He has been a course developer and lecturer for California CPA Education Foundation. Over the last 14 years, Mike has served as an independent director of two privately held companies. He is a member of the Family Firm Institute. Mike is an avid surfer and paddleboarder at his home break in Carmel, California and occasionally in Hawaii.

Larry Katzenstein, a graduate of Harvard Law School, is a partner in the St. Louis law firm of Thompson Coburn and practices in the firm's estate planning area with a concentration on estate planning and charitable giving, and representation of exempt organizations. Distinction Mr. Katzenstein is a nationally known authority on estate planning and planned giving, and a frequent speaker around the country to professional groups. He has been retained by the Internal Revenue Service to provide continuing legal education programs to Internal Revenue Service estate and gift tax attorneys. He appears annually on several American Bar Association-American Law Institute estate planning programs, and has spoken at many other national tax institutes, including the Notre Dame Tax Institute, the University of Miami Heckerling Estate Planning Institute and the Southern Federal Tax Institute. Mr. Katzenstein is an adjunct professor at the Washington University School of Law where he has taught both estate and gift taxation and fiduciary income taxation. A former chair of the American Bar Association Tax Section Fiduciary Income Tax Committee, he is current chair of several Tax Section charitable planning subcommittees. He is a fellow of the American College of Trust and Estate Counsel and is listed in Best Lawyers in America in the trusts and estates category. Mr. Katzenstein is also the creator of Tiger Tables actuarial software, which is widely used around the country by tax lawyers and accountants as well as the Internal Revenue Service.

Robert S. Keebler, CPA, MST, DEP, is a partner with Virchow, Krause & Company, LLP and chair of the Virchow, Krause Estate and Financial Planning Group. He is a 2007 recipient of the prestigious Distinguished Estate Planners award form the National Association of Estate Planning counsels. From 2003 to 2006, Mr. Keebler has been named by CPA Magazine as one of the top 100 most influential practitioners in the United States. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the IRS National Office in the private letter ruling process and in estate, gift and income tax examinations and appeals, and he has received more than 100 favorable private letter rulings including several key rulings of “first impression.” He is the Editor-in-Chief of CCH's Journal of Retirement Planning and a member of CCH’s Financial and Estate Planning Advisory Board. Mr. Keebler is the author of over 75 articles and columns and is the editor, author or co-author of many books and treatises on wealth transfer and taxation.

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Donald H. Kelley is Of Counsel, to Kelley, Scritsmier & Byrne, P.C. A graduate of the University of Nebraska, BSC (Law) 1950 and University of Nebraska, LLB, 1952 (Comment Editor, Nebraska Law Review), Don has been admitted to practice in the United States District Court for Nebraska, United States Tax Court, United States Court of Appeals- Fourth Circuit 1988). Don serves in the American Bar Association: Real Property Probate and Trust Law Section, (Past member of governing Council; Past Chair, Committee on Tax Legislation and Regulations: Special Rules for Valuation and Deferred Payment of Taxes; Past Member Agri-Business Law Forum Advisory Board), Nebraska State Bar Association (Past Chair, Probate Section), Colorado Bar Association (Past Chair, Agricultural Law Section), American College of Tax Counsel (Regent Emeritus), American College of Trust and Estate Counsel (Past Member, Board of Regents; Past Chair, Technology in The Practice Committee, Resource Editor 2001-2002; Past Member, Editorial Board; Past Co-Chair, Website Administration Group), American Law Institute, Fellow of the American Bar Foundation, American Agricultural Law Association (Past Member, Board of Directors). He has been honored in Marquis Who's Who in America (1980 to Present), Best Lawyers in America (1987 to Present), Town and Country magazine--Best Lawyers, 5280 Magazine—Best Lawyers in Denver (2001), American Agricultural Law Association Distinguished Service Award 1987, Nebraska Bar Foundation “Shining Light” award for legal education services 1994, Colorado Bar Association, Agricultural Law Section Legal Service Award 1995. Nebraska State Bar Association (Chair, Section on Real Estate, Probate and Trust Law, 1973-1975. Past Chair, Probate Manual Committee. Co-Chair, Estate Planning Institute, 1974-1977. Member, Executive Committee, Tax Section, 1975-1977, Past Chair, Committee on Computer Technology). Colorado Bar Association (Chair Agricultural Law Section 1992-1993) Trustee, The University of Nebraska Foundation, Member Board of Editors & Columnist: Estate Planning magazine and Columnist: Trusts & Estates magazine Technology Newsletter. Among Don Kelley's many books and software packages are: Estate Planning for Farmers and Ranchers, (with David A. Ludtke and Burnell E. Steinmeyer, Jr.) (Thomson-West, 3d Ed. 2002); Family Business Organizations, (with David A. Ludtke and Burnell E. Steinmeyer, Jr.) (Thomson-West, 2d Ed. 1996); Intuitive Estate Planner (Software – with Konrad Schmidt, III) (Thomson-West 1997); Contributor to the Colorado Estate Planning Handbook (Colorado CLE, 5th Ed. 2004); Consultant on program design for Estate Practice System (FATE, FET and FGT) (West Group 2001-2003); Contributor to Koren, Estate and Personal Financial Planning (Thomson-West 1998); The Farm and Ranch Industry, (With Burnell E. Steinmeyer, Jr.) (Little-Brown 1995) and Software and Online Resources, January 2004 Trusts & Estates 77 Don Kelley has lectured in many places including: Washington State Bar Association, Institute on Estate Planning 1999; ALI/ABA Joint Committee on Continuing Professional Education, "Estate Planning in Depth," "Basic Estate Planning" & “Skills Training in Estate Planning”; Southern California Tax & Estate Planning Forum; New York University Tax Institute Julian S. Bush Estate Planning Institute (South Carolina); Nebraska Estate Planning Institute; Colorado Bar Association Estate Planning Institute, and Rural Law Institute; Minnesota Bar Association, Probate Section, Estate Planning Institute Miami University Estate Planning Institute; Mississippi Tax Institute; Notre Dame Estate Planning Institute; Great Plains Federal Tax Institute; Texas Bar Association Advanced Estate Planning Institute 1995; Montana Estate Planning Institute Montana Tax Institute; AICPA Estate Planning Institute; University of Denver, Advanced Estate Planning Symposium Missouri Bankers Association Trust conference; National Cattlemen’s Association; Nebraska Continuing Legal Education Institutes: "Law Office Economics," "Nebraska Estate Planning," "Nebraska Probate Code"; Kansas Estate Planning Institute; Kansas Bar Association Tax Institute; South Dakota Tax Institute; Indiana Law Forum; California, North Dakota, Kansas & South Dakota CPA Education and Iowa Law School Farm Tax Institute

Bernard S. Kent, JD, CPA, PFS Bernie Kent provides personal financial planning services to wealthy families, corporate executives and business owners as a tax partner in the Detroit Office of PricewaterhouseCoopers LLP. He has over twenty-nine years of experience encompassing all phases of tax planning and personal financial counseling. Mr. Kent has been frequently quoted in numerous national periodicals including The Wall Street Journal, Forbes, Fortune, U.S. News and World Report, Investor's Business Daily, Business Week, Kiplinger's, and Inc. In the Detroit area, he has appeared on the major television and radio stations and has been quoted in all major Detroit area newspapers. Mr. Kent was selected three times by Worth magazine as one of the top 300 financial advisors in the country. Mr. Kent was one of the first CPAs in the state of Michigan to have earned the designation of Personal Financial Specialist (one of the specialized designations sponsored by the American Institute of Certified Public Accountants). Formerly an adjunct lecturer in Taxation at Oakland University, he has taught numerous training programs and seminars for tax professionals and the general public and has authored articles for professional publications. He coauthored three editions of PricewaterhouseCoopers Guide to the New Tax Rules, most recently published in October, 2003 as a 282 page paperback by Wiley. As vice president of PricewaterhouseCoopers' wholly-owned subsidiary, Price-waterhouseCoopers Investment Advisors, LLC, which is a Registered Investment Advisor under the Investment Advisors Act of 1940, he is responsible for the Firm's delivery of investment advisory services in the Midwest. Bernie received his B.A. in Economics from Oakland University and J.D. from the University of Michigan Law School. He is the past Chairman of the Personal Financial Planning Committee of the Michigan Association of Certified Public Accountants and has completed a three-year term on the Employee Benefits Committee of the AICPA Tax Division.

Michael E. Kitces, MSFS, CFP®, CLU, ChFC, RHU, REBC, CASL, is Director of Financial Planning for Pinnacle Advisory Group, Inc. (www.pinnacleadvisory.com), a private wealth management firm located in Columbia, Maryland. In addition to his writing for LISI, Michael is a member of the Editorial Review Board for the Journal of Financial Planning, writes a regular column for Wealth & Retirement Planner magazine, and has his writings included regularly in such publications as Financial Advisor, Financial Planning, and other financial planning related materials. Michael is also regularly contacted as a source for articles in publications such as the Wall Street Journal, Newsweek, The Washington Post, Baltimore Sun, USA Today, Investment News, Journal of Financial Planning, and numerous others, and serves as a Moderator for the discussion boards on Financial-Planning.com. Michael also works as a freelance technical editor and reviewer, and has assisted in the development of numerous books in the Tools & Techniques series by Leimberg et. al. (National Underwriter Company), as well as other book projects. In addition to his expertise on retirement distribution and planning issues, Michael also has expertise on the emerging Alternative Minimum Tax problem, and speaks regularly regarding its financial planning implications to local and national audiences, in addition to other topics. Michael is very active in the financial planning field itself, and serves on numerous committees for the national Financial Planning Association (FPA), in addition to his role on the Board of Directors for the Maryland chapter of the FPA. Michael is also a co-founder of NexGen, a group of planning practitioners focused on defining and voicing the core issues of the Next Generation of financial planners. Michael welcomes your thoughts, comments, and feedback at michael@kitces.com.

Dr. Robert T. LeClair is Professor of Finance at Villanova University, a graduate of the Wharton School of the University of Pennsylvania, and has a PhD. From the Kellogg Graduate School of Management. Dr. LeClair is a faculty member in finance of the National School of Banking and is active as a lecturer for John Cabot University in Rome, Italy. He also serves as a speaker for various United Nations organizations including the World Food Program and the Food and Agricultural Organization. He has also developed and presented courses for the American Management Association for Italian business executives. He is a frequent speaker for business groups and professional organizations in the areas of finance, investment, retirement planning, taxation, and personal financial planning. He is active as a consultant for numerous banks, thrift institutions, insurance companies, and professional associations. In addition to magazine and journal articles, his other publications include Money and Retirement: A Consumers' Guide to Personal Investing, Financial Planning ToolKit Software (Now incorporated into NumberCruncher Software). Dr. LeClair is the co-founder of Leimberg and LeClair, Inc. and President of LISI.

Paul S. Lee, J.D., LL.M., is the Director of the Wealth Management Group at Bernstein Investment Research & Management, the research division of the Bernstein's private client group. Prior to joining Bernstein, he was a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP. Mr. Lee is a frequent lecturer and panelist on tax, estate planning and investment planning. Most recently he has lectured at the Notre Dame Estate Planning Institute, the USC Tax Institute, the ABA Joint National meeting and the Georgia Fiduciary Law Seminar. His articles have been published by Major Tax Planning, Emory Law Journal, the Digest of Monthly Tax Articles and Trusts & Estates. Mr. Lee received his B.A. degree, cum laude, in Chemistry and English at Cornell University in 1989. In 1992, he received his J.D. degree, with honors, from Emory University School of Law, where he was Notes and Comments Editor of the Emory Law Journal. He was the recipient of the 1992 Georgia Federal Tax Conference Award for Outstanding Tax Student and the 1992 Ernst & Young Award for Tax and Accounting. He also received an LL.M. in Taxation from Emory University.

Stephan R. Leimberg, JD, is CEO of Leimberg Information Services, Inc., an e-mail and database service providing information and commentary on tax cases, rulings, and legislation for financial services professionals, CEO of Leimberg and LeClair, Inc., an estate and financial planning software company, and President of Leimberg Associates, Inc., a publishing company. The 1998 Edward N. Polisher Lecturer of Dickinson School of Law and 2004 recipient of the National Association of Estate Planners and Councils Distinguished Accredited Estate Planner award, Leimberg was awarded Excellence in Writing Award of the American Bar Association's Probate and Property Section. He is Editor, Keeping Current of the Society of Financial Service Professionals, former Lecturer-in-Law in the Masters of Taxation Program of both Villanova and Temple University Schools of Law, and is on the Editorial Board of Estate Planning Magazine. Professor Leimberg has addressed the Heckerling Tax Institute, Notre Dame Law School Tax Institute, ALI-ABA’s Sophisticated Estate Planning Techniques Course, ALI-ABA's Planning for Large Estates Course, the NYU Tax Institute, the National Association of Estate Planners and Councils National Conference, the AICPA's National Estate Planning Forum, and Duke University Law School’s Estate Planning Conference. Leimberg has been frequently quoted in the Wall Street Journal, New York Times, Forbes, Fortune, Business Week, Standard and Poors’ Outlook, The Christian Science Monitor, Bloomberg’s Financial, Kiplingers, The Washington Post, Smart Money, and Money Magazine. Leimberg has been Estate Planner of the Year of the Montgomery County Estate Planning Council, Distinguished Estate Planner of the Philadelphia Estate Planning Council, recipient of the President's Cup of the Philadelphia Life Underwriters, a two time Boris Todorivitch Lecturer, and the First Ben Feldman Lecturer. He is author or co-author of many books on estate, financial, and employee benefit and retirement planning and a nationally known speaker and creator and principal author of the entire nine book TOOLS AND TECHNIQUES series including THE TOOLS AND TECHNIQUES OF ESTATE PLANNING. He also co-authored TAX PLANNING WITH LIFE INSURANCE, THE NEW BOOK OF TRUSTS, and HOW TO SETTLE AN ESTATE. Leimberg is co-creator of many software packages for the professional including NumberCruncher (estate and financial planning) , ESTATE PLANNING QUICKVIEW (instant calculations & flow charting), and the turnkey client-oriented PowerPoint seminar presentations, TOWARD A ZERO ESTATE TAX, LONG TERM CARE, and GIFTS THAT GIVE, GIFTS THAT GIVE BACK (Charitable Planning). Leimberg’s e-mail newsletter/data base http://www.leimbergservices.com is used daily by thousands of estate, financial, employee benefit, and retirement planning practitioners.

Alvin D. Lurie of Alvin D.Lurie, PC; was the first appointed Assistant IRS Commissioner (Employee Benefits & Exempt Organizations), the chairman of the NYSBA Special Committie on Pension Simplification; a former chairman the ABA’s Tax Section Committie on Pensions & Deferred Compensation.; Editor of the NYU Review of Employee Benefits. & Executive Compensation, Editor-in-Chief, Pension & Benefit Power; recipient Commissioner's Award; adviser, Vice President's task force on regulatory reform; charter member Amer. College of Employee Benefits Counsel; general counsel New York Chapter Soc. of Fin'l Service Professionals; author of Lurie's Commentaries on Pension Design, and a biographee of Who's Who in America. Al’s latest publication is Pension & Benefit Power (TM) www.pbpmagazine.com which reports and evaluates benefits, government agency actions and the latest legislation. Its editorial span includes 401(k) plans, profit sharing and pension plans, ESOPs; plan investments; health benefits, cafeteria plans, disability, long term care; insurance products (group, life, business); executive compensation, stock options, retirement planning; participant education/services; and section 529 (tuition) plans.

Jim Magner, JD, CLU, ChFC, is General Counsel of Ogilvie Security Advisors Corporation and Gentry Partners, Ltd. Jim received his BA, MA and JD from Boston College. Before joining Ogilvie-Gentry, Jim was Vice President of Lincoln Financial Distributors’ Advanced Sales Department, and spent 13 years with John Hancock in Boston, MA, heading up their Estate & Business Planning Group. Before entering the life insurance business, Jim was an Attorney-Advisor in the IRS’s Office of Chief Counsel, in Washington, DC. While with the IRS, Jim wrote private and public rulings on estate, gift, GST and charitable remainder trust issues. Jim’s articles have appeared in such publications as Estate Planning, Tax Notes, the CLU Journal and the National Underwriter. Jim frequently speaks at industry meetings, including Million Dollar Roundtable, Top of the Table, and numerous estate planning councils and professional societies across the nation.

Carlyn McCaffrey is a partner and co-head of Weil Gotshal's Trusts and Estate Department and an Adjunct Professor of Law at New York University School of Law. She received her LL.B and her LL.M from the New York University School of Law. Mrs. McCaffrey is a fellow and a past president of the American College of Trust & Estate Counsel, a fellow of the American College of Tax Counsel and a member and Vice President of the International Academy of Trust & Estate Counsel. In addition, Mrs. McCaffrey is a member of the Council of the Real Property Probate and Trust Section of the American Bar Association, the former chair of the Section’s Generation-Skipping Transfer Tax Committee, a member of the Tax Section of the New York State Bar Association and the former co-chair of the Section’s Estates and Trusts Committees. Carlyn is a member of the Advisory Board of Tax Analysts, a member of the Advisory Committee of the University of Miami’s Philip E. Heckerling Institute on Estate Planning, a member of the New York Archdiocese Planned Gifts Bequests Committee, a member and the Secretary of the Board of Directors of the Catholic Communal Fund, a member of the Board of Trustees of Blythedale a member of the Board of Directors of the Breast Cancer Research Fund, Children’s Hospital, the chair of the Central Park Professional Advisory Committee, a member of The Museum of Modern Art’s Planned Giving Advisory Committee, and a member of the Professional Advisors Council Committee of Lincoln Center for the Performing Arts, Inc. Mrs. McCaffrey frequently lectures on subjects relating to tax law, trusts and estates, foreign trusts and matrimonial law. She also writes extensively on these topics, and is the co-author of Structuring the Tax Consequences of Marriage and Divorce.

Jerry J. McCoy is an independent attorney in Washington, D.C., specializing in charitable tax planning, tax-exempt organizations and estate planning. He holds law degrees from Duke University and New York University. A Member of the American Law Institute and a Fellow of both the American College of Trust and Estate Counsel (“ACTEC”) and the American College of Tax Counsel, Mr McCoy is listed in Who's Who in America, Who's Who in American Law, and The Best Lawyers in America. A frequent presenter at planned giving, tax and estate planning seminars, he serves on the adjunct faculties at the Georgetown University Law Center and the University of Miami Law School. He is immediate past chairman of the Charitable Planning and Exempt Organizations Committee of ACTEC. Mr. McCoy is Co-Author of The Family Foundation Handbook and Co-Editor of Family Foundation Advisor (both available at www.aspenpublishers.com) and Co-Founder and Co-Editor of Charitable Gift Planning News, a monthly newsletter (contactcgpn@aol.com).

A. Stephen McDaniel is the senior attorney in the law firm of Williams, McDaniel, Wolfe & Womack, P.C., with offices in Memphis, Tennessee. Eight of the firm's 13 attorneys specialize in estate planning and probate with four of the attorneys being certified as Estate Planning Specialists, making the firm the largest estate planning-probate firm in Tennessee with the most certified specialists. Mr. McDaniel is the immediate past President of the National Association of Estate Planners and Councils and past President of the Memphis Estate Planning Council. He is a Fellow in the American College of Trust and Estate Council. He is certified as an Estate Planning Specialist by the Tennessee Board of Specialization. He is an Accredited Estate Planner (AEP) and holds an Estate Planning Law Specialist (EPLS) designation. Mr. McDaniel served as an adjunct professor in estate planning and estate and gift taxation at the University of Memphis School of Law where he taught for 10 years. Mr. McDaniel has served as an adjunct professor at the University of Memphis School of Business where he taught business law and real estate law. Mr. McDaniel has also taught multiple courses offered in the Memphis, Tennessee, area for individuals seeking to secure a CLU, ChFC or CFP designation, including estate planning, income tax and planning for business owners and professionals. Mr. McDaniel is a graduate of the University of Memphis (BBA-1968) and the University of Memphis School of Law (JD-1973). He is a former attorney for the Internal Revenue Service. Mr. McDaniel serves on the Board of Directors of the Memphis Community Foundation and Wesley School, a school for special needs children. Mr. McDaniel has written articles for several publications including the Journal of the American Society of CLU, Broker World and Life Association News. He has been quoted in Kiplinger's Personal Finance and USA Today. Mr. McDaniel is co-author of A Grandparents' Guide to Gifted Children published in 2004.

John J. McFadden has an undergraduate degree from Lehigh University, a master's degree from the University of Rochester, and a J.D. from Harvard Law School. He has been admitted to the Pennsylvania Bar and the United States Tax Court. He is the author of many articles in tax and professional journals on such subjects as professional corporations, accumulated earnings, retirement plan distributions, and non-qualified deferred compensation. He is author of Retirement Plans for Employees, Co-author of Employee Benefits, and co-author of The Tools and Techniques of Employee Benefit and Retirement Planning. He is a frequent speaker and consultant on tax and compensation planning matters and conducts seminars for financial planners active in those areas.

Michel Nelson is a graduate of the University of Minnesota (BA) and University of Minnesota Law School (JD). He is admitted to practice in Minnesota and Iowa. He currently heads trust services and investment management for Iowa Savings Bank. Memberships: Iowa State Bar Association; Probate, Property and Trust Section of the ISBA and a member of the Trust Code sub-committee; drafted UPIA amendment endorsed by ISBA as recommended legislation for the 2002 session of the Iowa legislature; Iowa Trust Association. He holds the Certified Trust & Financial Advisor (C.T.F.A.) designation, conferred by Institute for Certified Bankers of the ABA. Author of COLI, BOLI, TOLI and "Insurable Interests" edited by Stephan R. Leimberg and Albert E. Gibbons, 28 Estate Planning 7 (July 2001), RIA/Warren, Gorham & Lamont, NY; In Support of a Unitrust Distribution Concept, July 2000, Iowa State Bar Association Annual Meeting; monthly newsletter for estate planning and trust professionals in Iowa; frequent lecturer for charitable groups, bar association seminars, and estate
planning councils across Iowa. His e-mail address ismnelson@iowasavingsbank.com.

Kevin J. McGrath is the founder of McGrath Law, a tax law firm located in Atlanta, GA, where his practice includes income, gift, estate and generation-skipping transfer tax planning for high net worth individuals, charitable planning, insurance planning and planning related to tax shelters and shelter-related registration, disclosure and listing issues.
Kevin graduated from the University of Florida (B.S. Accounting with Highest Honors) and the University of Florida College of Law (graduated Order of the Coif), and is a member in good standing of the Georgia Bar and the Atlanta Bar Association.
Kevin's recent publications include "Private Annuity Trusts -- The Numbers Don't Support the Hype," Tax Notes, Vol. 109, No. 1, October 3, 2005; "Using Derivatives to Enhance After-Tax Hedge Fund Returns," Tax Notes, Vol. 110, No. 4, January 30, 2006; "Private Annuity Sales and The Exhaustion Test", presented to BNA Advisory Board (pre-publication).

Mark Merric is the manager of the Merric Law Firm, LLC, in Denver, Colorado, a manager of the Alliance of International Legal Counselors, LLC, and a manager of China–U.S. Import Export Sourcing Company. He is active in the areas of domestic and offshore asset protection, domestic and international estate planning and international business transactions. Prior to practicing as an attorney, Mark Merric developed a strong business background practicing as a Certified Public Accountant for over twelve years. During this time, he worked for a Final Four Accounting Firm, two local accounting firms, and managed his own accounting firm. Mark Merric has published numerous articles regarding offshore asset protection trusts, international tax planning, and domestic estate planning as well as being a co-author on the following treatises: CCH's treatise on asset protection – first edition, The Asset Protection Planning Guide, and the ABA's treatises on asset protection, Asset Protection Strategies Volume I, and Asset Protection Strategies Volume II. He is the author of numerous articles including a four Part Article in Journal of Practical Estate Planning and republished in Journal of Retirement Planning on Special Needs Trusts and the Effect of the Uniform Trust Code, a three-Part Article in Estate Planning Magazine on Discretionary Trusts and Spendthrift Provisions, Trusts and Estates, The-Effect of the Uniform Trust Code on Special Needs Trusts, The Offshore Intentionally Defective Grantor Trust – Journal of Taxation, and International US Estate and Gift Tax Planning - Practical US International Tax Strategies Mark is a national speaker on estate and asset protection planning and international taxation. Mark has spoken to the Southern California Tax and Estate Planning Forum, The National Association of Elder Law Attorneys, LIMRA International Insurance Conference, The Chicago Bar Association, Fudan University in Shanghai, China, the International Association of Financial Planners, and many others.

Charles Ian Nash is a Board Certified Wills, Trusts & Estates attorney. He received his B.A. from Grinnell College, his J.D. from Drake University College of Law and his LL.M. in taxation from the University of Florida Graduate Tax Program. He is a past president of the Brevard County Estate Planning Council, and a member of the Iowa Bar Association and The Florida Bar. He is a Fellow of the American College of Trust and Estate Counsel and serves as the Resource Editor and is a member of ACTEC’s Estate and Gift Tax Committee, Business Planning Committee and Editorial Board. Nash is a partner in the Brevard County law firm of Nash, Moule & Kromash, LLP. He serves on the Executive Council of the Real Property, Probate and Trust Law Section of The Florida Bar, and is a member of that Section's Asset Preservation Committee (current Vice Chair), Probate Law Committee, IRA and Employee Benefits Committee (former Chair), Legislative Committee (current Co-Vice Chair), Estate and Trust Tax Planning Committee (former Chair), Sponsors Committee (current Co-Chair) and