SPEAKER BIOS FOR THE 21 ST ANNUAL ESTATE PLANNING INSTITUTE October 24 and 25, 2013 Hotel Encanto, Las Cruces

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1 SPEAKER BIOS FOR THE 21 ST ANNUAL ESTATE PLANNING INSTITUTE October 24 and 25, 2013 Hotel Encanto, Las Cruces Thursday, October 24 8:15 am Valuation of Closely Held Businesses SAMUEL L. BACA, CPA/ABV/CFF, CVA and President, Baca & Redwine PC, Albuquerque, is a graduate of the UNM School of Business. He has practiced public accounting in Albuquerque since Baca is a member of the American Institute of CPAs, the NM State Society of CPAs, and the NM Estate Planning Council. He also holds accreditation in Business Valuation by the American Institute of CPAs and by the National Association of Certified Valuation Analysts. Baca is certified in Financial Forensics by the American Institute of CPAs. He served as Chair of the Alimony Guidelines Comment Committee, as a member of the Judicial Selection Committee, and the Child Support Commission ADAM BACA, CPA, CVA, is an associate at Baca & Redwine PC. He is a graduate of Baylor University and has practiced public accounting since 2007, with an expertise in tax, business valuations, and accounting matters in a wide range of industries. Prior to joining his father s firm, he was a senior associate with Deloitte Tax LLP in Houston, specializing in expatriate tax compliance and consulting. Thursday, October 24 9:15 am The Nuts and Bolts of Estate Planning R. GLENN DAVIS is a shareholder with the law firm of Scott Hulse PC and practices in the firm s El Paso, TX and Las Cruces, NM offices. Glenn is Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization. He is a 1994 Honors graduate of the University of Texas, School of Law, where he was inducted into the Order of the Coif. Glenn advises high and mid-net-worth individuals and families in estate planning, transfer taxation, asset protection, and closely held and family business matters. He also advises individual and corporate fiduciaries regarding administration and taxation issues affecting trusts, estates and family-owned businesses. Glenn s practice also focuses on international issues in estate planning and estate administration. Thursday, October 24 10:30:15 am You Can t Make This Stuff Up PANEL: RUTH O. PREGENZER is a partner of the law firm of Pregenzer, Baysinger, Wideman & Sale, in Albuquerque. She is admitted to practice law in NM, the U. S. Court of Appeals for the Tenth Circuit and the U. S. Supreme Court. Her law practice concentrates on fiduciary litigation, guardianships and conservatorships, and elder law. Ruth has been a trial lawyer for 25 years in complex litigation in both criminal and civil matters. She earned an LLM from Yale University in JOHN ATTWOOD is a trust and business development officer at Zia Trust in Albuquerque. His expertise as a former Corporate Guardian uniquely qualifies him to administer conservatorships, elder care, special needs (Medicaid), Medicare and medical care reversionary trusts. He is a graduate of OK Wesleyan Univ., as well as the American Bankers Assoc. National and Graduate Trust School. John is a founding board member and past President of the NM Guardianship Assoc., and a member of both the Santa Fe and NM Estate

2 Planning Councils. He serves as a board member on the Anderson School Foundation at UNM as well as several others and is passionate about planned giving for non-profits. SAMUEL BACA see separate bio on this page. Thursday, October 24 1:00 pm Federal Tax Update (Proposed Section 1411 Regulations) MICHAEL SCHLESINGER, a practicing lawyer and a member of the New York bar, is a former Adjunct Professor of Law and Adjunct Professor of Accounting at Pace University, White Plains, NY. He is also the author of The S Corporation Desk Book (1988), Small Business Tax Return Guide (1992), Essential Facts: Limited Liability Companies (1995), S Corporations: Tax Practice and Analysis ( 5th Edition 2011) and co-authors with Robert Jamison, the CCH on line publication Expert Treatise Library S Corporations Taxation (2012). He was contributing editor to Mergers & Acquisitions, He is also the author of over sixty tax articles in national publications and is a frequent guest contributor in analyses of major tax legislation, the latest being Sunset of the 2001 & 2003 Tax Relief Acts: Law, Explanation & Analysis (2012). As a tax lawyer, Mr. Schlesinger has been quoted in Smart Money and Fortune Small Business; he is also frequently quoted in the New York Times and Federal Tax Weekly. Thursday, October 24 2:00 pm Ethics/Professionalism subject VICKIE R. WILCOX earned her BA from George Washington University in DC, her law degree from UNM and a Masters of Law (LL.M.) in Taxation from New York University. She is Board Certified Specialist in Estate Planning, Trust and Probate Law. She graduated from Deming High School, and practices law all over the state, although her office is located in Albuquerque. Vickie is rated AV for Ethical Standards and Legal Ability by the Martindale Hubbell Legal Directory and is listed in The Best Lawyers in America in four (4) categories: (i) Tax Law, (ii) Trusts & Estates Law (iii) Litigation Trusts and Estates, and (iv) Litigation and Controversy--Tax. Vickie has also received the Client Distinction Award from Martindale- Hubbell. She is a board member of the State Bar of New Mexico Real Property, Probate and Trust Section and on the Board of the Anderson School of Management Foundation at UNM. She is also a board member of the Society of Financial Service Professionals. Thursday, October 24 3:15 pm Community Property subject NELL GRAHAM SALE is a partner at the law firm of Pregenzer, Baysinger, Wideman & Sale in Albuquerque. She is admitted to practice law in NM, DE, PA, U. S. Tax Court and the U. S. Supreme Court. Her law practice concentrates on taxation, estate planning, estate administration, business succession, disability planning and elder law. She is a member of the National Academy of Elder Law Attorneys of which she is past co-chair of the Tax Special Interest Group. She is a fellow in ACTEC and on the board of the Special Needs Alliance, a national network of disability trust lawyers. Nell received the 2012 award from the ACF for Excellence in Charitable Gift Planning and the 2012 CLE Pinnacle award from the NM Bar Assoc. for

3 speaking at CLE programs. Nell is rated AV by the Martindale Hubbell Legal Directory, was named a Super Lawyer in 2010 and 2011 and is a fellow in the American College of Trust and Estate Counsel. Friday, October 25 8:30 am Ethics/Professionalism subject KYLE H. MOBERLY is an attorney in private practice in Las Cruces, New Mexico. Mr. Moberly has been practicing law in New Mexico for over 27 years, including 19 years in Las Cruces as a shareholder in the Cervantes Moberly law firm and in the Modrall Sperling law firm. Mr. Moberly received his B.B.A. degree in accounting, cum laude, from Eastern New Mexico University. He received his law degree from the University of Missouri School of Law and a Master of Laws degree in taxation from New York University School of Law. Mr. Moberly s practice is concentrated primarily in tax and estate planning, business and real estate matters. Friday, October 25 9:30 am Estate Planning in a World without Estate Tax KENNETH C. LEACH has his own estate planning practice with offices located in Albuquerque and in Farmington, NM. He is a Fellow of the American College of Trust and Estate Counsel and listed in Martindale-Hubbell s Bar Register of Preeminent Lawyers. Ken is currently a member of the Estate Planning, Trusts & Probate Law Specialty Committee of The NM Board of Legal Specialization. He has been listed for 18 consecutive years ( ) in the prestigious The Best Lawyers in America publication (Trust & Estates section)., SARA M. BONNELL, is an associate with the Law Firm of Kenneth C. Leach & Associates, where she practices in areas dealing with the preservation and ultimate distribution of wealth. Her focus is estate planning and asset protection for individuals, business owners and professionals. She received her Juris Doctor from the University of New Mexico. She is currently a member of the American Bar Association (Real Property, Probate & Trust Section), the State Bar of New Mexico (Real Property, Probate & Trust Section) and the Albuquerque Bar Association. She is a speaker regarding wills, trusts, estate planning and estate and gift taxes. ELISABETH (LISA) A. MILLICH, is an associate with the Law Firm of Kenneth C. Leach & Associates. She is a member of both the Florida and New Mexico Bars. Millich earned her LLM in estate planning from the University of Miami. She is a member of the Real Property, Probate and Trust Section of the New Mexico bar. Her areas of practice are estate planning, probate, guardianships and conservatorships. Friday, October 25 10:45 pm Estate Planning for Digital Assets GERRY W. BEYER joined the faculty of the Texas Tech University School of Law in June 2005 as the first holder of the Governor Preston E. Smith Regents Professorship. Previously, Prof. Beyer taught at St. Mary s University and has served as a visiting professor at several other law schools including Boston College, The Ohio State University, Southern Methodist University, the University of New Mexico, Santa Clara University, and La Trobe University (Australia). He is the recipient of dozens of outstanding and distinguished faculty awards

4 including the Chancellor s Distinguished Teaching Award, the most prestigious university-wide teaching award at Texas Tech. Prof. Beyer was also the recipient of the Outstanding Researcher Award from the Texas Tech School of Law. As a state and nationally recognized expert in estate planning, Prof. Beyer is a highly sought after lecturer. He presents dozens of continuing legal education presentations each year for many state and local bar associations, universities, and civic groups. Prof. Beyer is the editor of the most popular estate planning blawg in the nation which for the past three years has been named to the ABA Journal's Blawg 100. He has authored and coauthored numerous books and articles focusing on various aspects of estate planning, including a two volume treatise on Texas wills law, an estate planning casebook, and the Wills, Trusts, and Estates volume of the Examples & Explanations series. He has three times won awards from the American Bar Association s Probate & Property magazine for his writing and is one of the most often downloaded law authors on the Social Science Research Network. Professor Beyer received his J.D. from the Ohio State University and his LL.M. and J.S.D. degrees from the University of Illinois. He is a member of the Order of the Coif, an Academic Fellow of the American College of Trust and Estate Counsel, and a member of the American Law Institute. Friday, October 25 12:45 pm Washington Update PETER J. DAVIS, JR., advises Wall Street money managers on Washington policy developments that affect the financial markets. Pete draws on 11 years of experience as a Capitol Hill economist serving with the Joint Committee on taxation ( ), the Senate Budget Committee ( ), and Senator Robert C. Byrd (1992). He worked for the House and the Senate; for Republicans and Democrats. He formulated the 1975 rebate, the earned income credit, the 1976 estate tax rates, the 1978 marginal tax rates, and the Roth-Kemp tax cut. He was involved with the passage of the Economic Recovery Tax Act of 1981 (ERTA) and the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). He left Capitol Hill in 1983 for the Washington Research Office of Prudential-Bache Securities where he advised investors for seven years. Friday, October 25 2:30 pm Maximizing Your Charitable Legacy DENISE McCLINTIC is a Senior Trust and Fiduciary Specialist for Wells Fargo Philanthropic Services. Within Philanthropic Services, Ms. McClintic develops and implements strategies for individuals and families to accomplish their philanthropic objectives through the creation and management of private foundations, charitable trusts, and other charitable planning strategies. She also advises nonprofit organizations in the areas of governance, management, and fundraising. As part of the national Philanthropic Services leadership team, Ms. McClintic is also responsible for creating awareness and sustaining effective internal partnerships for philanthropic services within Wells Fargo Private Bank and across other Wells Fargo divisions. Ms. McClintic is a member of the Arizona Planned Giving Roundtable, where she previously served as both the

5 Secretary and Vice-President of the Board. Denise s 27-year career includes experience in financial services, trusts, banking, non-profit fundraising, and foundation leadership, and she has held numerous positions on various non-profit boards. A graduate of the Hotchkiss School in Lakeville, Connecticut, Denise earned her undergraduate degree at Tufts University in Medford, Massachusetts, graduated cum laude from Suffolk University Law School in Boston, Massachusetts, and received a Master s Degree in Taxation from Boston University Law School..