17 th Annual ESTATE PLANNING SYMPOSIUM BIOGRAPHIES PROGRAM SPEAKERS - 755 - - 755 - Jay D. Adkisson is a partner of Riser Adkisson LLP and is admitted to practice in Oklahoma and Texas. Mr.
Adkisson is a co-author of "Asset Protection: Concepts and Strategies" published by McGraw-Hill & Co., and has published numerous professional articles on creditor-debtor topics. Mr. Adkisson has twice appeared as an expert witness before the U.S.
Senate Finance Committee to testify regarding tax scams. - 756 - - 756 - William M. Andrews Drawing on his thirty-five years as a litigator and mediator of probate and trust disputes in his Santa Rosa, California based practice, in recent years Bill has helped introduce and adapt collaborative practice for probate and estate planning, including initiating the first probate collaborative practice trainings in the US.
Already applying CP techniques in his own private practice, he is involved in development of new protocols and models for probate CP. He is actively working with various local bar associations, the International Assn. Collaborative Professionals (IACP), and the ABA, to expand CP into estate planning and probate conflict resolution.
Bill co-chairs the newly formed IACP Probate Subcommittee, and is a charter board member of the Collaborative ... more. less.
Council of the Redwood Empire, as well as both the Sonoma Co. Probate and ADR Sections, and a member of the ABA Committee on Emotional & Psychological Issues in Estate Planning. Bill received his B.S.<br><br> degree from the University of California, Berkley (1966), J.D. from Duke Law School (1969), and LLM. from NYU Law School (1971).<br><br> - 757 - - 757 - DOLORES BARCLAY Arts Editor Dolores Barclay distinguished herself at The Associated Press as a street reporter, covering City Hall, federal and criminal courts and the police beat for AP's New York City bureau, before joining the national writing team. As a national writer, she contributed to many breaking news stories and was part of AP's special Caribbean team assembled to cover the U.S. invasion of Grenada.<br><br> Her feature stories were diverse 3 killer kids, designer drugs, the invasion of privacy - and garnered prestigious journalism awards and nominations. With her knowledge of the arts, Barclay became AP's Arts and Entertainment Editor in 1984. She shaped and expanded AP's coverage, devising new mechanisms for the movie and music beats and adding new fixtures such as music reviews, a video column, author profiles and book analysis.<br><br> In 1999, AP arts and entertainment coverage was split into two beats. Barclay became Arts Editor and began to build AP's coverage of the lively and visual arts. She took some time away from her managerial duties in 1998-2000 to work on AP's investigative series on black property loss, "Torn From the Land." The series was awarded the Aronson Prize for Social Justice Journalism, the APME Enterprise award, and the Griot Award of the New York Association of Black Journalists.<br><br> Barclay, daughter of a Wall Street accountant and a retailer, grew up in New York City and is a graduate of Elmira College. She co-wrote with financial adviser Joan Perry the book "A Girl Needs Cash," an investment guide for women, published in 1998 by Times Books. In 1996, she wrote Tracey Davis' book, "Sammy Davis Jr.: My Father," released by General Publishing, and she collaborated with Diana Ross on her best-selling memoir, cSecrets of a Sparrow, d published by Villard Books.<br><br> Barclay also is the author of cBelieve in Yourself d and cStarting Over. d A Pulitzer Prize nominee and recipient of the Multiple Sclerosis Society's Communications Award, Barclay has taught investigative reporting and feature writing in the Journalism Department at Rutgers University. - 758 - - 758 - Katherine N. Barr Sirote & Permutt, P.C.<br><br> 2311 Highland Avenue South Birmingham, Alabama 35205 phone (205) 930-5147 firstname.lastname@example.org Katherine Barr is a shareholder in the Birmingham office of Sirote & Permutt, P.C. As part of her estate planning practice, she routinely helps families create estate plans with special needs trusts, and assists trial lawyers in establishing court-created special needs trusts, designing structured settlements and implementing other strategies to receive an injured party's settlement funds while maintaining eligibility for government assistance benefits.. Katherine earned a B.A.<br><br> from Auburn University and an M.B.A. from Samford University before attending law school. She is a cum laude graduate of Cumberland School of Law in Birmingham, where she served as an editor of The Cumberland Law Review .<br><br> Katherine presently serves as Group Chair of RPPT 9s Elder and Disability Law Group, overseeing its Committees on Long-Term Care, Medicaid Special Needs Trusts; Surrogate Decision Making; and Bioethics. She is the Alabama member of Special Needs Alliance, a national organization of lawyers dedicated to disability and public benefits law, a member of the Elder Law Section of the Alabama State Bar, a member of the Birmingham Estate Planning Council and a member of NAELA (National Academy of Elder Law Attorneys). Katherine presently serves on the Board of the Parent Advocate Down Syndrome (PADS) group in Birmingham, the Advisory Board of Camp ASCCA (Alabama's Special Camp for Children and Adults, a March of Dimes Organization), the Advisory Board of the Alabama Family Trust (Alabama's pooled trust for persons with disabilities) and is active with the Alabama Head Injury Foundation, the Autism Society of Alabama and the local chapter of United Cerebral Palsy.<br><br> She rarely misses an opportunity to speak to a group of parents, lawyers or other advisors to share information about the importance and methods of protecting assets and government benefits for persons with disabilities. DOCSBHM\1378815\1\ - 759 - - 759 - - 760 - - 760 - ALEXANDER A. BOVE, JR., ESQUIRE Alexander A.<br><br> Bove, Jr., Esq. an internationally known lecturer and author, 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.<br><br> 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 an academician of The International Academy of Estate & Trust Law.<br><br> He currently serves as chair of the American Bar Association 9s Asset Protection Planning Committee. Mr. Bove has published hundreds of articles and several books on trusts and estates, asset protection planning, and related estate planning topics.<br><br> His articles have appeared in Estate Planning , Trusts & Estates Magazine , Trusts and Trustees , and Probate & Property , among other domestic and international 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 was a Macmillan Book Club selection.<br><br> Its successor, The Complete Book of Wills, Estates and Trusts , was released by Henry Holt & Co. in 2000, and a third edition was published by Holt in 2005. Mr.<br><br> 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 , (2002) and Volume II , (2005), published by The American Bar Association. Mr.<br><br> Bove is an internationally 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, the annual convention of the Million Dollar Round Table, and, in 2005, the Top of the Table annual meeting. - 761 - - 761 - Karen Boxx is an associate professor at the University of Washington School of Law, where she teaches in the areas of trusts and estates, estate planning, community property and professional responsibility. Before joining the Law School faculty in 1997, she was a partner in the Keller Rohrback firm, where her practice focused on estate planning, probate, non-profit organizations and family business planning.<br><br> She is currently of counsel at Keller Rohrback LLP. She graduated from the University of Washington School of Law in 1983. She is a member of the American, Washington State and King County Bar Associations and their Real Property, Probate and Trust Sections, and is a Fellow in the American College of Trust and Estate Counsel.<br><br> She has made numerous presentations on estate planning, probate and estate and gift tax topics. - 762 - - 762 - - 763 - - 763 - - 764 - - 764 - D OM C AMPISI A TTORNEY E VANS ,L ATHAM & C AMPISI S AN F RANCISCO ,CA email@example.com Not a Boomer, a member of the Cusp generation. Born in the Valley of the Heart 9s Delight, now known as Silicon Valley, fourth generation Californian.<br><br> Cut apricots for drying starting age eight, moved to picking cots, pruning trees, loading trucks, then tallyman for prune season. Ended up working for cannery, raking dried pits for cosmetics and pharmaceuticals. No future in the orchards (all replaced by houses).<br><br> Switched to cutting comments, eight years of cross-examination debate and Jesuit education (BA Santa Clara University). Liked it; glad that society has roles for people with character flaws. Still has annotated St.<br><br> Thomas 9 Commentaries on Metaphysics of Aristotle (no bids on Ebay). Decided to get more practical education, MPA, Woodrow Wilson School, Princeton. Decided to become President.<br><br> Joined US Justice Department (Community Relations Service) working on racial mediation. Dodged the draft less successfully than last two presidents, and current vice-president, speaker of house and president of Senate. Clearly, no future in politics.<br><br> Two years in US Army, subbasement of Pentagon in Directorate for Civil Disturbances Planning and Operations. Yale Law School, JD and an editor of Journal. cHonored in the Breech: Enforcement of the Law with Military Force, d Yale Law Journal, 1973.<br><br> Clerked in Seattle with 9 th Circuit Court of Appeals; too wet for Californian, returned to San Francisco. Worked at Morrison & Foerster where started defending oil companies and trust departments. Easy choice of specialties.<br><br> Joined Tom Latham (Woodrow Wilson School classmate, *68) in 1980, specializing in probate and trust litigation. Started teaching Trust and Probate Litigation, California Continuing Education for the Bar, 1981; Planner, Editor and chapter author, CEB, TRUST AND PROBATE LITIGATION (1999 to present). Member, National Conference of Lawyers and Corporate Fiduciaries (2000-present); ACTEC (1991-present)(Litigation Committee and chair of subcommittee on Fiduciary Surcharge and Damage Remedies; formerly chair of Tortious Interference committee) Group Chair, Litigation and Dispute Resolution Group (2004- present), American Bar Association, Real property Probate and Trust Law Section; Chaired committee on Probate and Trust Litigation (1984-1988, vice-chair 1988-1996), chaired Ethics-Malpractice Committee (1996-2003) and co-chaired Bioethics Committee (2002-2004); Member, Standing Committee on Bioethics and the Law (1999-2003) International Academy of Estate and Trust Law, National College of Probate Judges Faculty of National Graduate Trust School.(1998-present).<br><br> More publications than you would be remotely interested in reading. Still cross-examining witnesses: forty-one trials in probate, trust and investment cases, more mediations and arbitrations as neutral or judge pro tem. Expert witness and litigation consulting.<br><br> Much more fun than picking apricots. - 765 - - 765 - David J. Dietrich Dietrich & Associates, P.C.<br><br> 401 N. 31 st Street, Suite 1650 Billings, Montana 49103-7054 (406) 255-7150 Email: firstname.lastname@example.org General . David J.<br><br> Dietrich, born January 22, 1957, in Billings, Montana. Resides in Billings, Montana. Education .<br><br> Attended Whitman College, Walla Walla, Washington and graduated with a BA degree with honors. Attended the University of Montana College of Law and graduated with a Juris Doctor (JD) in 1984. Professional Experience .<br><br> Mr. Dietrich began the practice of law as an attorney in 1984 and has been in private practice continuously since that time. He is a shareholder of the law firm of Dietrich & Associates, P.C with an active tax, real estate and agricultural practice, including business organization, formation, dissolution and estate planning and administration.<br><br> Publications . Mr. Dietrich authored an article for the November/December 1998 issue of the American Bar Association Probate & Property magazine entitled: cConservation Easements. d Mr.<br><br> Dietrich also authored the 2001 supplement cFederal Estate and Income Tax Considerations in Conservation Easements d for Estate and Personal Financial Planning, a treatise edited by Edward Koren and published by Clark Boardman & Callaghan. David authored and presented an article entitled cSelected Post-Mortem Estate Tax Elections for the Small Business Owner d at the 2002 ABA annual meeting in Washington, D.C. David authored and presented an article entitled cPleasing Mother Earth and the IRS: Using Conservation Easements to Save Open Space, Income and Estate Taxes d at the Heckerling Institute for Estate Planning for the University of Miami in January 2003.<br><br> Mr. Dietrich authored an article for the September/October 2004 issue of the American Bar Association Probate & Property magazine entitled: cMandatory Sales of Joint Ownership Property Under the Revised Uniform Partnership Act. d Legal Organizations . American Bar Association, 1984 to present; Mr.<br><br> Dietrich has been a frequent presenter at the Spring Section Meeting of the Probate and Trust law Section of the American Bar Association. Mr. Dietrich is currently Co-Chair of the ABA 9s Property Preservation Task Force, as well as a Council Member of the ABA Section on Real Property, Probate and Trust Law.<br><br> Community Involvement . Mr. Dietrich serves as a Member of Board of Directors of the Montana Land Reliance, a leading agricultural land trust having in excess of 500,000 acres under conservation easement protection; serves as Member of Board of Directors of Billings, Montana chapter of the Boys and Girls Club of Yellowstone County.<br><br> Enjoys the outdoor opportunities of the cLast Best Place. d Mr. Dietrich is also a Director of The Bar Diamond Ranch Company, a family agricultural corporation in Billings, Montana. - 766 - - 766 - SUSANN.GARY is the Associate Dean for Academic Affairs and an Associate Professor at the University of Oregon School of Law.<br><br> She received her B.A. from Yale University and her J.D. from Columbia University.<br><br> Before entering academia she practiced with Mayer, Brown & Platt in Chicago, and with DeBandt, van Hecke & Lagae in Brussels. Her teaching and research interests include trusts and estates, estate and gift tax, estate planning, and nonprofit organizations. Prof.<br><br> Gary serves as Reporter for the Uniform Management of Institutional Funds Act. In Oregon she co-chaired the Study Committee on the Uniform Trust Code and worked with the legislature on the adoption of the Code in the 2005 session, is a member of the Executive Committee of the Estate Planning Section of the Oregon State Bar, and is Editor of the Newsletter of that Section. She is active in the American Bar Association, where she served for a number of years as an associate editor for Probate & Property and currently serves as Co-Chair of the Uniform Laws Committee.<br><br> She has served as chair of the Donative Transfers Section of the Association of American Law Schools and is currently Chair of the Elder Law Section and on Executive Committee of the new Nonprofit Organizations Section. She is an Academic Fellow of the American College of Trust and Estate Counsel. Her current scholarly projects include work on donor intent in charitable giving, the ways in which inheritance law can or should respond to changes in the definition of parent and child, and the use of mediation in estate planning and probate.<br><br> - 767 - - 767 - - 768 - - 768 - CURRICULUM VITAE May, 2005 PERSONAL DATA: Name: R. Brooks Hamilton Date/Place of Birth: Born March 3, 1936, in Houston, Texas Marital Status: Married Judy Claire Beeson; four daughters Office: Brooks Hamilton & Partners 38 Vista Hermosa Santa Fe, NM 87506 Voice: 972-233-9168 (extension 12) Fax: 972-276-4900 Cell: 972-839-5260 E-Mail: email@example.com Website: www.brookshamilton.com EDUCATION: University of Houston, Houston, Texas; B.S., 1958 University of North Carolina University of North Carolina; Computer Business Applications, 1959 Southern Methodist University Dallas, Texas; J.D., 1963 Scholastic Honors: University of Houston Law School St. John Garwood Scholarship Award ( four times) Order of the Barons Honor Society PROFESSIONAL: Employment: 1977 to Present: Founder BROOKS HAMILTON & PARTNERS Dallas, Texas ERISA Attorney & Independent Fiduciary; Benefits Consultant; Employee Education and Communications; 401(k) Administration Primary activity: design, implementation, administration and communication of employee benefit plans with emphasis on (1) retiring employees in dignity, and (2) managing fiduciary responsibility and liability.<br><br> Page 1 of 3 - 769 - - 769 - 1969 - 1977 Founder BENEFIT TECHNOLOGY, INC. Dallas, Texas Pioneer firm offering computerized data base oriented employee benefit design and administrative services to financial institutions and large employers 1966 - 1969 Partner ABNEY & BURLESON Law Firm Dallas, Texas Law practice limited to computer driven employee benefit design, communication, and Plan administration. 1961 - 1966 Consultant A.<br><br> S. HANSEN Consulting Actuaries Dallas, Texas Activities included heading Legal Department and serving as Office Administrator for Hansen Southwest Division; assisting William Bret. 1958 - 1961 Servicing Agent THOMAS E.<br><br> HAND & ASSOCIATES Consulting Actuaries Houston, Texas Initial position in industry; activities grew to include responsibility for annual benefit administration of all Hand accounts (at age 25) while attending night law school. Bar Admissions Supreme Court of Texas U.S. District Court: Northern District of Texas Publications: Houston Law Review, Fall, 1964 Southwestern Law Journal, August, 1968 PSCA Magazine: Thinking Out Of The Box About What 9s In The Box Dec.<br><br> 2000 NCPA Policy Paper: Reinventing Retirement Income in America, 2001 (see http://www.ncpa.org/pub/st/st248/ ) Sundry Employee Benefit periodicals (see Media below) Page 2 of 3 - 770 - - 770 - Related Activities: Guest Lecturer, University of Chicago; Guest Lecturer, Student Body, University of Houston Law School; Speaker at IIR Conference in London ( voted Best Content/Presentation; 2 Best Speaker ); nd As Speaker at PSCA Conference, introduced the 401(k) Plan cAuto-Pilot d concept in 2000; Speaker at Sundry Employee Benefit Conferences and Seminars; Who's Who in the Southwest Media Activities: TV appearances: CBS Evening News; Kiplinger TV Financial News CNBC Moneyline The McCuistion Hour (PBS) Financial Magazines: feature articles in WORTH Magazine; PLAN SPONSOR; KIPLINGER 9S; BARRON 9S; INSTITUTIONAL INVESTOR; SMART MONEY; READER 9S DIGEST; BOTTOM LINE PERSONAL; MULTINATIONAL EMPLOYER (Europe); MUTUAL FUNDS; BLOOMBERG PERSONAL FINANCE, plus 401kHelpCenter. Newspaper and Radio programs have included USA Today Radio, WBIX (Boston), The Matt Hutcheson cRetirement Hour d, et cetera, plus numerous syndicated newspaper articles. OTHER ACTIVITIES: Former Trustee, State Bar of Texas Benefit Trust; 1985 - 1991 Co-Founder: The REVERE Coalition (2003) Co-Founder: ERISA Fiduciary Guild (2004) Former Trustee, Tom Hughes Foundation Former Trustee, St Philip's School Senior Fellow - National Center for Policy Analysis (NCPA), Dallas, Texas Trustee, sundry personal trusts Federal Court appointed Independent Fiduciary for sundry cOrphan Plans d and MEWA 9s HOBBIES: Travel; History; Southwest; Reading Page 3 of 3 - 771 - - 771 - - 772 - - 772 - Linda B.<br><br> Hirschson Shareholder Chair, NY Estate Planning Group; Tax firstname.lastname@example.org Greenberg Traurig, LLP MetLife Building 200 Park Avenue New York, NY 10166 Phone: (212) 801-9342 Fax: (212) 801-6400 Linda B. Hirschson focuses her practice on all aspects of estate planning and administration and is a member of the Board of Regents of the American College of Trusts and Estates Counsel (ACTEC). Linda develops estate plans for high net worth individuals to enable them to dispose of their assets during life and at death in a manner that meets their personal goals as tax efficiently as possible.<br><br> In the course of doing so, she helps form and administer private foundations and charitable trusts. Linda also has extensive experience in probate litigation and has authored numerous articles and lectured extensively on estate planning, income taxation, and a range of other related topics. Areas of Experience N Gift, Estate and Generation-Skipping Transfer Tax planning " Wealth preservation planning " Estate administration " Individual income tax planning " Estate litigation " Pre-nuptial and post-nuptial agreements " Private foundation and charitable planning Significant Representations " Develops estate plans for high net worth individuals including owners of closely-held businesses and CEOs of Fortune 500 companies which plans are geared to the minimization of taxes by taking advantage of various freeze, discount and similar techniques.<br><br> " As a member of the EPTL-SCPA Legislative Advisory Committee, Linda acted as principal draftsperson of New York 9s Right of Election law and New York 9s Unitrust component of its new Principal and Income Act. " Administers multi-million dollar estates and trusts. " Helps form and administer private foundations.<br><br> " Negotiates pre and post nuptial agreements. Professional & Community Involvement " Member, EPTL-SCPA Legislative Advisory Committee " Regent, The American College of Trust and Estates Counsel (ACTEC) - 773 - - 773 - " Past Chair, Trusts and Estates Law Section, New York State Bar Association " Member, Supervisory Council of Real Property, Probate and Trust Section of American Bar Association " Member, BNA Tax Management Estates, Gifts and Trusts Advisory Board " Member, Board of Editors, Warren's Heaton on Surrogates' Courts, Matthew Bender " Past Chair, Committee on Mortimer H. Hess Memorial Lectures, The Association of the Bar of the City of New York " Member, Association of the Bar of the City of New York, Committee on Trusts, Estates & Surrogates Courts " Chair, Metropolitan Museum of Art, Professional Advisory Council " Member, MOMA Planned Giving Advisory Committee " Member, Lincoln Center Professional Advisors Council Articles, Publications & Lectures Articles " Author, "Final §643 Regulations Issue at Last, Permitting Total Return Investing," New York Law Journal , March 1, 2004 " Co-Author, "Recent New York Income Tax Developments Affecting Nonresident Trusts, Estates and Individuals," Warren's Heaton Legislative & Case Digest , December 2003 " Author, "Planning For the New York Frozen Pick-Up Tax," Warren's Heaton Legislative & Case Digest, December 2002 " Co-Author, "Changes in the New York Definition of Trust Accounting Principal and Income," LexisNexis 2002 " Author, "The Unitrust Alternative: A Framework for Total Return Investing," BNA Tax Management Memorandum, November 5, 2001 " Co-author, "New York Estate Tax," Warren's Heaton on Surrogates' Court's, Matthew Bender, 1998 " Chair, "Gift and Estate Tax Aspects of Spousal Rights", Spousal Rights and Marital Agreements in Estate Planning, Practising Law Institute, 1998 " "Trusts for Non-Citizen Spouses," New York Law Journal , April 7, 1997 " Co-author, "Right of Election", Probate and Administration of New York Estates, New York State Bar Association, 1995 " Co-author "New York's New Spousal Elective Share Law.<br><br> What the Estate Planner Needs to Know", 26 NYSBA Journal No. 1, p.5, Spring 1993 " Co-author "Tax Consequences of Settlements and Awards in Employment Discrimination Cases", Employee Rights Litigation: Pleading and Practice, The National Employment Lawyers Association, 1991 Lectures - 774 - - 774 - " Lecturer, "Unitrust and Other Principal and Income Issues," Valuation, Taxation & Planning Techniques for Sophisticated Estates 2004, Practicing Law Institute, March 2004 " Lecturer, "Income Taxation of Trusts and Estates," 36th Annual Phillip E. Heckering Institute on Estate Planning, January 2002 " Panelist, The New York Bankers Association's Principal & Income Act Reform Seminar, October, 2001 " Lecturer, The American College of Trust and Estate Counsel, Downstate New York Committee program on the impact of New York's adoption of the Uniform Principal and Income Act, December, 2001 " Lecturer, ALI-ABA Valuation Planning Video Course Panel, 1995 " Lecturer, "Buy-Sell Agreements", Fifteenth Annual Advanced Estate Planning Administration Seminar, Virginia Continuing Legal Education, 1995 " Lecturer, "Marital Deduction Estate Planning" Annual Estate Planning Institutes, Practising Law Institute " Lecturer, New York County Lawyers' Association Program on Tax Aspects of Estate Planning and Administration Miscellaneous " Linda was interviewed on CNNfn regarding the proposed repeal of the federal estate tax, April 2001 Awards & Recognition " Listed in "The Best Lawyers in America" " Among those featured in a New York Law Journal article on "Who's Who in Trusts and Estates" " Outstanding Leader & Dedication Award, UJA Federation of New York, Trusts & Estates Group Lawyer Division, June 2000 Education " LL.M., Taxation, New York University School of Law, 1973 " LL.B., cum laude , Columbia University School of Law, 1965 " A.B., Barnard College, 1962 Admitted to Practice " New York " U.S.<br><br> Tax Court - 775 - - 775 - About Matthew D. Hutcheson Matthew D. Hutcheson is an Independent Pension Fiduciary.<br><br> He consults with sponsors of 401(k), pension and other types of retirement plans, and also serves as Trustee or co-trustee for many plans throughout the United States. A few facts of interest x Congressional nominee to serve on the Department of Labor 9s ERISA Advisory Council . The duties of the council are to advise the Secretary of Labor and submit recommendations regarding the Secretary's functions under the Employee Retirement Income Security Act ( cERISA d) x Author, speaker, expert witness and host of the national weekly radio show, c The Retirement Hour with Matt Hutcheson.<br><br> d x Author of text for Texas Tech University 9s International Foundation for Retirement Education (www.infre.org) titled cRetirement plan compliance and reporting. d x Member Honorary Board of Standards of the American Academy of Financial Management" (AAFM). The AAFM Honorary Board of Standards is composed of 50 member professionals including faculty from several universities, financial executives and managers, lawyers, judges, and world renowned financial planning practitioners. 10 Doctorate level professionals sit on the academic committee overseeing standards and ethics.<br><br> AAFM was begun by executives and faculty to provide financial education and certification worldwide through the use of executive training. The American Academy of Financial Management " is a worldwide financial professional organization chartered by professors, faculty, and businessmen with members in 100+ countries. x Board member of the ERISA Fiduciary Guild " (EFG).<br><br> EFG" is a non-profit organization consisting of nationally recognized Pension Fiduciary practitioners who independently serve as trustees or committee members of qualified retirement plans. Members of the EFG" are Master Pension Fiduciaries " or Apprentice Pension Fiduciaries ". EFG members represent the most skilled, knowledgeable and effective fiduciaries anywhere.<br><br> x Advisory board member to the Retirement Solutions Foundation in Washington DC. x Editor-in-chief and Board Chairman of the Fiduciary Journal , a publication for trustees, co-trustees and other fiduciaries of trusts, foundations and charities. x Co-editor and publisher of the Fiduciary Toolkit 3 See www.401khelpcenter.com/toolkit x Clients include large companies listed on the New York Stock Exchange and the Toronto Stock Exchange , smaller publicly traded companies listed on the NASDAQ , and many other private companies, unions, law firms and governmental entities throughout the nation.<br><br> - 776 - - 776 - Mr. Hutcheson 9s Professional Training and Credentials include: ERISA Fiduciary Guild" Master Pension Fiduciary (MPF) American Academy of Financial Management Master Financial Professional (MFP) Chartered Portfolio Manager (CPM) Texas Tech University 3 International Foundation for Retirement Education Certified Retirement Counselor (CRC) Certified Retirement Administrator (CRA) U of P 9s Katz Graduate School of Business 9 Center for Fiduciary Studies Accredited Investment Fiduciary Auditor (AIFA") Institute of Business and Finance Masters of Science in Financial Services (MSFS) Certified Fund Specialist (CFS) Certified Senior Consultant (CSC) Board Certified in Mutual Funds (BCM), Estate Planning (BCE), Asset Allocation (BCAA) American Society of Pension Actuaries Certified Pension Consultant (CPC) Qualified 401(k) Administrator (QKA) Qualified Pension Administrator (QPA) - 777 - - 777 - Horace A. Jones, Jr.<br><br> Biography Information : Horace A. Jones, Jr. was a partner with the law firm practicing in the areas of real estate closings, heirs 9 property, tax controversy, probate and estate planning and immigration.<br><br> In 1993, Mr. Jones graduated from the University of South Carolina, Columbia, with a B.A. Degree in Political Science.<br><br> In 1996, Mr. Jones graduated from Nova Southeastern University, Shepard Broad Law Center, in Fort Lauderdale, Florida, with a Juris Doctorate ("J.D.") Degree. While in law school, Mr.<br><br> Jones interned with the Internal Revenue Service, District Counsel Office in Sunrise, Florida where he worked exclusively in tax litigation department. In 1997, Mr. Jones received his Master 9s of Law (LL.M.) in Taxation from Case Western Reserve University in Cleveland, Ohio while simultaneously interned with a Fortune 500 Company, TRW, Inc.<br><br> as a tax attorney handling international tax transactions and complex corporate tax issues. Mr. Jones graduated from Case Western and continued to practice in the tax arena.<br><br> Upon graduation, Mr. Jones worked for three national accounting firms, KPMG Peat Marwick, LLP BDO Seidman, LLP and PricewaterhouseCoopers, LLP in their New York City, Miami and Charlotte offices where he practiced in the areas of international tax transactions. Since 2002, Mr.<br><br> Jones has practiced in the areas heirs 9 property, federal and state tax controversy and estate planning/probate matters. Mr. Jones is married to Chrishaun Mouzon Jones and resides in Rock Hill, South Carolina with their daughter, Anderson Camille Jones.<br><br> - 778 - - 778 - Wilhelmina F. Kightlinger received her Bachelor of Arts degree (Summa Cum Laude) in History from the University of South Florida in 1990. She received her Juris Doctor degree (with Highest Honors) from Florida State University College of Law in 1995, where she was a member of the Law Review for Florida State University College of Law and an articles editor for the Journal of Land Use and Environmental Law and was admitted to the Order of the Coif.<br><br> Ms. Kightlinger was admitted to The Florida Bar in 1995 and is a member of the American Bar Association. Ms.<br><br> Kightlinger's article "Have Your Cake and Eat It Too? Partnership Conversions Under the Florida Revised Uniform Partnership Act" was published in the July/August 1997 of The Florida Bar Journal. Ms.<br><br> Kightlinger has spoken at various seminars on land trusts, Florida documentary stamp taxes and intangible tax issues, and commercial real estate closing and lending. As a partner with DLA Piper Rudnick Gray Cary US LLP, Ms Kightlinger concentrated her practice in real estate acquisitions, sales, and development, and commercial lending. She was recruited by Stewart Title Guaranty Company and was appointed Vice President 3 Florida Commercial Underwriting Counsel in March 2005.<br><br> ~TampDocs:456450.v1 - 779 - - 779 - Sharon L. Klein Vice President and Trust Counsel, Fiduciary Trust Company International, New York, New York Sharon Klein acts as Trust Counsel, providing legal advice regarding issues confronting executors and trustees and advice concerning all aspects of estate planning, both domestically and internationally. She is also responsible for the administration of complex estates and trusts, including tax planning, reporting and valuation issues.<br><br> Ms. Klein is a member of the Trusts and Estates Sections of the New York State and Westchester County Bar Associations. She has over 15 years experience in the area of trusts and estates and is a frequent speaker and author on estate and trust planning, administration and management issues.<br><br> Most recently, Ms. Klein co-chaired a panel at the 2005 Annual Fall Conference of the International Law & Practice Section of the New York State Bar Association, which took place in London. Her latest article, "New Dilemmas [for Trustees]", appeared in the March 2006 edition of Trusts & Estates magazine.<br><br> She is quoted in prominent publications such as Worth magazine. Prior to joining Fiduciary Trust four years ago, Ms. Klein was Special Counsel in the Trusts and Estates Department at Rosenman & Colin LLP, New York, New York (now Katten Muchin Rosenman LLP) for over 11 years.<br><br> There, she specialized in pre and post-mortem estate planning for US and non-US individuals, trust and estate administration and contested probate and tax matters. Previously, she served as law clerk to the Hon. Chief Judge Fox of the Federal Court of Australia.<br><br> Ms. Klein earned B.A. and LL.B.<br><br> degrees from the University of New South Wales, Sydney, Australia, and an LL.M. from the Boalt Hall School of Law at the University of California, Berkeley. - 780 - - 780 - Kristine S.<br><br> Knaplund is Associate Professor of Law at Pepperdine University School of Law, where she teaches Property, Wills and Trusts, and Advanced Wills and Trusts. She is a member of the ABA Section of Real Property, Probate and Trust Law Committee on Bioethics, and the State Bar of California Trusts and Estates Section and the Property Section. Publications include Postmortem Conception and a Father 9s Last Will , 46 Arizona Law Review 91 (Spring 2004), Equal Protection, Postmortem Conception and Intestacy , 53 Kansas Law Review (April 2005), and Grandparents Raising Grandchildren and the Implications for Inheritance , Arizona Law Review (forthcoming Spring 2006).<br><br> email@example.com Pepperdine School of Law 24255 Pacific Coast Highlway Malibu CA 90263-4611 (310) 506-6890 - 781 - - 781 - Carol G. Kroch is a Managing Director and Head of Wealth and Financial Planning in Wealth Advisory Services at Wilmington Trust, where she is responsible for managing a team of attorneys and financial planners who focus on trust and estate planning, income tax and financial planning, and philanthropic planning. She is a graduate of Wellesley College and of Boston College Law School, where she was a member of the Law Review and the Order of the Coif.<br><br> Before joining Wilmington Trust, Carol was Senior Counsel at The Robert Wood Johnson Foundation and in private practice in Philadelphia and New York. She is a frequent speaker on exempt organizations and charitable planning. She currently serves as the American Bar Association advisor to the drafting committee on the Uniform Management of Institutional Funds Act and is Vice Chair of the Charitable Planning and Exempt Organizations Group of the Section of Real Property, Probate and Trust Law of the American Bar Association.<br><br> - 782 - - 782 - - 783 - - 783 - Alexander A. Bove Jr. Melissa Langa THE LAW FIRM OF BOVE & LANGA A PROFESSIONAL CORPORATION TEN TREMONT STREET SUITE 600 BOSTON MASSACHUSETTS 02108 Telephone 617.720.6040 Facsimile: 617.720.1919 firstname.lastname@example.org Robert H.<br><br> Ryan Deborah B. Dong MELISSA LANGA is a shareholder in the Boston law firm of Bove & Langa, PC concentrating her practice in sophisticated domestic and international estate planning, asset protection strategies, charitable giving, and closely held businesses, including succession planning. Ms Langa co-authors the "Trusts and Estate Forum" in the Massachusetts Lawyers Weekly, and is a Lecturer in Law teaching Estate Planning at the Graduate Tax Program at Boston University School of Law.<br><br> She has participated as a writer and lecturer at programs presented by many organizations, including the American Bar Association, ALI-ABA, Massachusetts Continuing Legal Education, the Boston Bar Association, the Massachusetts Bar Association, the Boston Society of Financial Service Professionals, and the Massachusetts Association of Public Accountants. Ms. Langa is Vice-Chair of the Generation Skipping Transfer Committee, Income and Transfer Tax Planning Group, ABA Section of Real Property, Probate and Trust Law.<br><br> - 784 - - 784 - STEPHEN J. LANSING CLU, CIMC, CEBS 605 Delaney Avenue Orlando, Florida 32801 email@example.com Telephone: 407.246.7221 Facsimile: 407.246.7266 PROFESSIONAL DESIGNATIONS & EDUCATION B.S. 3 (Agricultural Economics) University of Wisconsin at Madison CLU 3 Charter Life Underwriter CIMC 3 Certified Investment Management Consultant CEBS 3 Certified Employee Benefit Specialist Callan 9s cCollege d attendee Wharton School 9s Executive Institute cPensions and Money Management d University of Pittsburgh 9s Center for Fiduciary Studies cConsultants Certification Course d Co-founder of ERISA Fiduciary Guild EMPLOYMENT President Sentinel Fiduciary Services, Inc.<br><br> 605 Delaney Avenue Orlando, Florida 32801 2003-present Consultant Gabriel, Roeder, Smith & Company 605 Delaney Avenue Orlando, Florida 32801 1993 3 2003 Consultant CPI Qualified Plan Consultants, Inc. 1400 W. Fairbanks Avenue Winter Park, Florida 32819 1987-1993 President Lansing & Associates 1413 6 th Street SW Mason City, IA 50401 1981-1987 PROFESSIONAL MEMBERSHIPS International Society of Certified Employee Benefit Specialists Investment Management Consultants Association ERISA Fiduciary Guild - 785 - - 785 - PRESENTATIONS American Society of Women Accountants ASHHRA 9s Annual Meeting Christian Management Association ESOP Association Financial Executives Institute Florida Healthcare Financial Management Association Annual Meeting InFRE 9s 2004 Enhancing Retirement Education Programs Conference 2002 Institute for International Research 9s Annual Healthcare Investment Management Forum Institute of Management Accountants International Foundation of Employee Benefit Plans Investment Management Institute November 2003 IOMA Teleconference cNegotiating 401(k) Plan Fees d 2001 and 2003 ISCEBS National Symposium in Boston Lohrman Continuing Education c Nuts and Bolts of Retirement Plans d Workshops 2006, 2005, 2004 Pensions & Investments East Coast 401(k) Conferences 2002 Profit Sharing Council of America Annual Meeting Rollins College Master of Human Resources Program University of Central Florida Accounting Conference ARTICLES Moderator of the Fiduciary Investing Question & Answer Column in BenefitsLink.<br><br> 401khelpcenter.com, c(k)oncept d Plan Lead article in PSCA 9s March-April 2003 Profit Sharing magazine March 2004 IOMA 9s Managing 401(k) Plans Quoted in articles in Bloomberg 9s Wealth Manager, the Institutional Investor, New York Times, Wall Street Journal, Investment News, Benefit News, Human Resource Executive, BNA, 401(k) Wire, 401khelpcenter.com, thestreet.com and SHRM 9s web site. - 786 - - 786 - William P. LaPiana is the Rita and Joseph Solomon Professor of Wills, Trusts, and Estates at New York Law School.<br><br> He is a graduate of Harvard College (A.B. in history, summa cum laude), and holds the A.M. in History and the Ph.D.<br><br> in History from Harvard University. He is a graduate of Harvard Law School (J.D. cum laude).<br><br> Prof. LaPiana is a member of the American Law Institute and an Academic Fellow of ACTEC. A member of the New York bar, he serves on the executive committee of the Trusts and Estates Section of the New York State Bar Association and is a member of the Supervisory Council of RPPT.<br><br> He is also a member of the ABA Tax Section. He is a frequent speaker, most recently at the New York Estate Planning Institute in November of 2005 and is contributing author to Klipstein and Bloom, New York Wills and Trusts (LexisNexis). - 787 - - 787 - Professor Henry J.<br><br> Lischer, Jr. , Dedman School of Law, Southern Methodist University, Dallas, Texas; B.B.A., J.D., University of Iowa; LL. M.<br><br> (in Taxation), New York University; Fellow, American College of Tax Counsel; Academic Fellow, the American College of Trust and Estate Counsel. - 788 - - 788 - - 789 - - 789 - - 790 - - 790 - Jerry J. McCoy Jerry J.<br><br> 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 ( A 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.<br><br> 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 the past chairman of the Charitable Planning and Exempt Organizations Committee of ACTEC, and Group Chair of the Charitable and Exempt Organizations Group of the ABA Section of Real Property, Probate and Trust Law. Mr.<br><br> McCoy is Co-Founder and Co-Editor of two newsletters, Charitable Gift Planning News, and Family Foundation Advisor. He is co-author of The Family Foundation Handbook (2 ND ED.), published by CCH (2006). Jerry J.<br><br> McCoy 1050 Connecticut Ave., N.W. P.O. Box 66491 Washington, D.C.<br><br> 20035-6491 202/466-6941 fax 202/466-6942 firstname.lastname@example.org - 791 - - 791 - David Naples practices in Leonard, Street and Deinard 9s Mankato office. His practice focuses on advising closely-held businesses and their owners on a wide range of business and income and estate tax planning matters. David advises closely-held businesses regarding operational matters as well as the acquisition of new businesses and the divesture of existing businesses.<br><br> In addition, he counsels individuals on the successful transfer of family owned businesses and other assets between generations. David has lectured for continuing legal education, the American Bar Association, the National Business Institute and civic groups on various estate and income tax planning and business succession planning topics. He has written a chapter for The Colorado Estate Planning Handbook (the cOrange Book d) titled cMarital Dissolution and Estate Planning. d - 792 - - 792 - - 793 - - 793 - - 794 - - 794 - - 795 - - 795 - Biography JOHN D.<br><br> RASKIN has his B.A. in English from Stanford, and his J.D. from Harvard Law School.<br><br> He has been a State Bar of California Certified Specialist in Estate Planning, Trust and Probate Law since 1995. His practice, based in Berkeley, includes estate planning, trust and probate administration, charitable planning, advice on Prudent Investor Act compliance, and mediation of estate disputes. He is past Chair of the Alameda County Bar Association Trusts and Estate Section, and is a frequent speaker and author on tax allocation clauses, the use of disclaimers, stochastic methods of estate and charitable forecasting, and fiduciary portfolio construction.<br><br> He began his estate planning career doing estate litigation; he wishes to end it by doing estate dispute collaborative practice and mediation. - 796 - - 796 - Faith Rivers Bio Faith Rivers is an Assistant Professor at Vermont Law School, where she teaches property, legislation, administrative law and nonprofit organizations. She is also a Fellow of the Vermont Law School Land Use Institute.<br><br> Professor Rivers' scholarship focuses on the legal history, legislative challenges and administrative policies pertaining to the preservation of heirs' property in coastal South Carolina. Rivers began her legal career as a legislative associate in the Washington office of Akin, Gump, Strauss, Hauer & Feld, LLP. She then served as counsel and senior policy advisory to Congressional Democratic Leader Richard A.<br><br> Gephardt. In 1996, Rivers became executive director of a federal enterprise community program dedicated to economic development in low wealth areas of South Carolina. She later served as executive director of the South Carolina Bar Foundation, Inc.<br><br> from 1998 to 2004. Rivers previously served as a member of the Board of the National Conference of Bar Foundations and as President of the National Association of Interest on Lawyer Trust Accounts (IOLTA) Programs. During her tenure at the South Carolina Bar Foundation, Rivers worked to establish the Center for Heirs 9 Property Preservation in Charleston.<br><br> The program received the National Conference of Bar Foundations Award for Excellence in Public Service Programming in 2004. A native of Charleston, South Carolina, Professor Rivers received her J.D. degree from Harvard Law School and her A.B.<br><br> degree in Government and Sociology from Dartmouth College. - 797 - - 797 - Bruce S Ross Partner Los Angeles: 213-896-2515 Email: email@example.com ruce S. Ross, a member of the Private Wealth Services Section, is the Chair of the firm's Estate, Trust and Guardianship Dispute Resolution practice group.<br><br> He is also is the Executive Partner of the Los Angeles office. Bruce is a nationally recognized trial lawyer with over 30 years experience litigating trust, estate and conservatorship cases. He has appeared pro hac vice in several states to handle such litigation and has consulted on cases with colleagues overseas on international succession matters, including, in particular, Switzerland and Israel.<br><br> Bruce is a Certified Specialist in Estate Planning, Trust and Probate Law (California Board of Legal Specialization). Bruce is a former Chair of the Executive Committee of the Estate Planning, Trust & Probate Law Section of the State Bar of California. Bruce is a Fellow and President-Elect President of the American College of Trust and Estate Counsel (ACTEC), a member of its Board of Regents, and a member of the Board's Executive Committee.<br><br> Bruce will become President of ACTEC in 2006. He is also a member and immediate Past Chair of ACTEC's Fiduciary Litigation Committee, and a member and past Chair of ACTEC's Professional Responsibility Committee. Bruce is a former member of the Supervisory Council of the Real Property, Probate & Trust Law Section of the American Bar Association and past Chair of its Estate and Trust Litigation Committee.<br><br> Bruce also serves as a member of the Advisory Board of the University of Miami Heckerling Institute on Estate Planning and has served as an Adjunct Professor of Law in the University of Miami's Graduate Program in Estate Planning. The Reporter for the Third Edition of the ACTEC Commentaries on the Model ules of Professional Conduct (1999), Bruce is Co-editor of the Guidebook to the California Rules of Professional Conduct for Estate Planning, Trust and robate Counsel (1997). Bruce has published numerous articles in various professional journals and has appeared as a lecturer and panel member at many different state, national and international institutes and continuing legal education programs.<br><br> Bruce is also an Academician in the International Academy of Estate and Trust Law. Bruce is the author of The Rutter Group's two-volume treatise, California Practice Guide: Probate (a leading text in the field, updated annually). Bruce received his A.B.<br><br> degree c um laude from Oberlin College in 1968 and his law degree (Order of the Coif) from the University of California, Berkeley, Boalt Hall School of Law in 1971. - 798 - - 798 - Practice Areas: Estate Planning and Administration Estate, Trust and Guardianship Dispute Resolution Fiduciary Litigation Trusts and Estates Litigation Trusts and Estates Planning and Administration Education: Bachelors Degree Oberlin College Law School Univ Of Ca, Berkeley Boalt Hall School Of Law Publications and Press Releases: California Practice Guide - Probate Tuesday, June 01, 2004 California Practice Guide: Probate Monday, January 01, 2001 Bar Admissions: CA - 799 - - 799 - 344079v1 B IOGRAPHY G IDEON R OTHSCHILD Gideon Rothschild Moses & Singer LLP 1301 Avenue of Americas 212-554-7806 firstname.lastname@example.org http://www.mosessinger.com GIDEON ROTHSCHILD is a partner with the New York City law firm of MOSES & SINGER LLP, where he co-chairs the Estate Planning and Wealth Preservation Group. He is a Fellow of the American College of Trust and Estate Counsel.<br><br> Mr. Rothschild is the co-author of the BNA Tax Management portfolio on Asset Protection Planning. He has also authored numerous articles for publications including the New York Law Journal, Journal of Asset Protection, Trusts and Estates and Estate Planning.<br><br> Mr. Rothschild is a member of the Advisory Boards of BNA 9s Tax Management and Trusts and Estates, a member of Council, past Chair of the International Estate Planning Committee (2002-2004) and the Committee on Asset Protection Planning (1997-2002) of the American Bar Association 9s Real Property, Probate and Trust Law Section, the Vice-Chair of the New York Chapter of the U.K. based Society of Trust and Estate Practitioners (STEP), and a member of the Estate Planning Council of New York and the New York State Bar Association.<br><br> He is an Adjunct Professor at the University of Miami Law School Graduate Program and New York Law School and has lectured frequently on asset protection and estate planning to professional groups including the University of Miami 9s Philip Heckerling Institute, the New York University Federal Tax Institute, the New York State Bar Association, the American Bar Association, the Southern Federal Tax Institute and the American Institute of Certified Public Accountants. Mr. Rothschild is also licensed as a Certified Public Accountant and listed in Best Lawyers in America and Worth magazine 9s cTop 100 Lawyers d.<br><br> - 800 - - 800 - - 801 - - 801 - James D. Spratt, Jr. King & Spalding LLP Atlanta, Georgia Jim Spratt is a partner in the Atlanta office of King & Spalding LLP and is a member of the firm 9s Trusts & Estates Practice Group.<br><br> He has more than twenty-five years of experience in trusts and estates matters, related tax issues, and tax and probate controversies relating to trusts and estates. His practice focuses on wealth transfer, business succession and charitable giving. Jim is a member of the Atlanta Estate Planning Council, the Atlanta Bar Association, the State Bar of Georgia, the American Bar Association, and the United States Tax Court.<br><br> He is a Fellow of the American College of Trust and Estate Counsel, where he serves on the Business Planning Committee. He is listed in the 2005-2006 edition of The Best Lawyers in America in the Trusts and Estates category. He is a past chair of the Taxation Section of the Atlanta Bar Association and is the current Chair of the Business Investment Entities, Partnerships, LLC 9s, and Corporations Committee of the ABA Section of Real Property, Probate and Trust Law.<br><br> He is a frequent lecturer and panel member for continuing legal education programs. Jim graduated magna cum laude from Vanderbilt University in 1976 and was elected to Phi Beta Kappa. He received his law degree from Vanderbilt University School of Law in 1979, where he was an articles editor of the Vanderbilt Law Review.<br><br> Jim is active in numerous educational, charitable and religious organizations. He is currently a trustee and corporate secretary of the Atlanta Botanical Garden and chairs its Human Resources Committee. He is also a member of the Planned Giving Advisory Board of The Community Foundation of Greater Atlanta.<br><br> - 802 - - 802 - Faculty Biographies Roth IRAs and Designated Roth Accounts Harvey B. Wallace II of Berry Moorman PC, Detroit, Michigan, practices in the areas of probate and estate planning and employee benefits planning. Mr.<br><br> Wallace has authored the employee benefits planning update column of "Probate & Property" magazine since 1997. He served as a member of the supervisory council of the Real Property, Probate and Trust Law Section of the American Bar Association from 1998 through 2004. Mr.<br><br> Wallace is a fellow of both the American College of Trust and Estate Counsel and the American College of Employee Benefits Counsel and member of the State Bar of Michigan and the Detroit Bar Association. - 803 - - 803 - L AW O FFICES W EINBERG & J ACOBS , LLP A P ARTNERSHIP I NCLUDING P OFESSIONAL C ORPORATIONS R T ELEPHONE (301)468-5500 F AX (301)468-5504 W EB S ITE : WJLAW . COM S UITE 1200 11300R OCKVILLE P IKE M ARK B.W EINBERG MD,DC,PA R OCKVILLE ,M ARYLAND 20852 E MAIL : PALADIN @ WJLAW .<br><br> COM May, 2006 Mark B. Weinberg Mr. Weinberg is a graduate of The Law School at The University of Chicago, and has served as the Assistant Branch Chief responsible for Estate and Gift Taxation in the Interpretative Division of the Office of Chief Counsel of the Internal Revenue Service.<br><br> He is a founder of Weinberg & Jacobs, LLP, a law firm advising numerous large and small charities about sophisticated planned giving and compliance with Federal tax laws. He has for many years advised numerous public broadcasters, scientific and other charitable organizations on these and other corporate and tax matters. Mr.<br><br> Weinberg is a long time member of the American Bar Association Tax Section and Exempt Organizations Committee and the Charitable Giving and Exempt Organizations Group of the ABA Real Property Probate and Trust Law Section . He has chaired Task Forces dealing with Charitable Remainder Trusts and other nagging tax exempt organizations problems. Selected by the Treasury to advise them regarding International Grant Making after 9/11, he joined his colleagues on establishing an independent advisory group that has recommended withdrawal of the Treasury Guidelines and substitution of the Principles of Charity that group has developed.<br><br> He is a Fellow of the American College of Trust & Estate Counsel, a member of the D.C. Estate Planning Council and is admitted to practice in the District of Columbia, Maryland and Pennsylvania. Mr.<br><br> Weinberg writes on the subject of charities, planned giving and grant making for Probate and Property, the magazine of the American Bar Association Real Property, Probate and Trust Section and prepares articles for other publications dealing with tax and corporate problems of nonprofit organizations and their donors. - 804 - - 804 - - 805 - - 805 - - 806 - - 806 -