THE AMERICAN LAW INSTITUTE Continuing Legal Education. Estate Planning for the Family Business Owner

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "THE AMERICAN LAW INSTITUTE Continuing Legal Education. Estate Planning for the Family Business Owner"

Transcription

1 719 THE AMERICAN LAW INSTITUTE Continuing Legal Education Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law and the ABA Section of Taxation August 13-15, 2014 Boston, Massachusetts Ethics Issues in Representing Owners of Family Businesses and Their Families: Presentation Outline By David P. Dunning Michael V. Bourland

2 720 2

3 721 Speaker/Author MICHAEL V. BOURLAND Mr. Bourland is the founding shareholder of, a law firm which represent individuals, closely held and family businesses, professional practices and nonprofit entities (including charitable organizations) within its areas of legal practice. Mr. Bourland was born in on October 2, He earned a B.A. from Baylor University and his J.D. from Baylor University School of Law. He earned his LL.M. in Taxation from University of Miami, Florida. Additionally, he was a Captain in JAGC, USAF, Mr. Bourland was admitted to practice law in Texas in 1969 and is Board Certified in Estate Planning and Probate Law (Texas Board of Legal Specialization). He is a member of the American Bar Association;; State Bar of Texas and its Real Estate, Probate and Trust Law Section (Real Estate, Probate and Trust Law Council, );; Tarrant County Bar Association (Director, );; Tarrant County Probate Bar Association;; Fort Worth Business and Estate Council (Chair, );; and a Fellow of the American College of Trust and Estate Counsel. Mr. Bourland s practice is directed to business, tax, estate planning, probate, charitable entity and charitable giving law. Mr. Bourland has been/is currently a guest lecturer in estate planning at Baylor University School of Law (where he is adjunct professor of law, co-teaching the Nonprofit Organizations course), Baylor University School of Business, Southern Methodist University School of Law, University of Texas School of Law and The Center for American and International Law. He speaks regularly throughout the United States on subjects within his practice areas at seminars conducted by, among others, American Bar Association, American Law Institute, Texas Bar Association, American Institute of CPAs, Salk Institute and Texas Society of CPAs, Notre Dame, Duke and Tulane Universities. Additionally, he speaks regularly to churches and church leaders on the creation of church foundations and the governance of church organizations. Mr. Bourland has contributed on subjects within his practice areas to publications including the New York Times, Nation s Business, Business Week and Money magazine. Mr. Bourland is a co-author of Keeping Your Church Out of Court, first, second and third editions.

4 722 Author DAVID P. DUNNING David Dunning is a shareholder of, a law firm which represents individuals, closely held and family businesses, professional practices, and charitable organizations within its areas of legal practice. Mr. Dunning s practice emphasizes business planning, corporation and partnership law, and mergers and acquisitions. Mr. Dunning was born in Albany, New York on February 27, He received his B.S. degree from the Rochester Institute of Technology and J.D. degree from Baylor University. He was admitted to the State Bar of Texas in Page

5 723 Ethical Issues in Representing Owners of Family Businesses and Their Families I. Duty Of Communication II. Duty Of Confidentiality III. Duty Of Loyalty A. Conflict of Interest Directly Materially Adverse B. Conflict of Interest Intermediary C. Conflict of Interest Former Client D. Organization As Client - lawyer represents the entity, not its shareholders, officers, employees, etc. If interests adverse, lawyer explains 1) adversity of interests, 2) lawyer represents the organization, not shareholders, etc., 3) shareholders should seek independent representation, and 4) the matters discussed will not be confidential/ may not be privileged. IV. Family Representation Matters and Attorney-Client Privilege Estate and family business planning practitioner struggles with ethics rules. family lawyer represents multiple family members with varying plans, goals and interests. Ethical/legal problems in two main areas confidentially and loyalty (i.e. conflicting interests). Family lawyer representation of husband/wife in estate planning three basic models are:1) joint representation (i.e. the open relationship), 2) separate representation (i.e. the closed relationship), and 3) independent representation (each spouse has own lawyer). 1. Joint representation or open relationship, family lawyer represents husband/wife jointly to implement coordinated estate plan no secrets among lawyer and spouses and no attorney-client evidentiary privilege applies in husband/wife litigation. 2. Separate representation or closed relationship, family lawyer represents husband AND wife as separate/distinct clients. Family lawyer not disclose the confidences of one spouse to other but how satisfy confidentiality/loyalty duties? 3. Independent representation (each spouse has own lawyer) family lawyer represents husband OR wife as a separate and distinct client, to the exclusion of the other spouse. Family lawyer does not disclose the confidences of the represented spouse to the other. V. Malpractice Concerns Adverse client interests can arise any time the lawyer represents more than one person. minimize malpractice risk from family representation: A. Identifying client(s) Who am I representing? B. Defining the scope of the representation What services will I be performing? C. Recognizing conflicts D. Analyzing and resolving conflicts;; if can t resolve, resign Page

THE AMERICAN LAW INSTITUTE Continuing Legal Education

THE AMERICAN LAW INSTITUTE Continuing Legal Education 59 THE AMERICAN LAW INSTITUTE Continuing Legal Education Business Succession Planning for Estate Planners and Business Lawyers August 11, 2015 Telephone Seminar/Audio Webcast Tax Free Division By Dustin

More information

DARREN B. MOORE Bourland, Wall & Wenzel, P.C. 301 Commerce Street Fort Worth, Texas

DARREN B. MOORE Bourland, Wall & Wenzel, P.C. 301 Commerce Street Fort Worth, Texas DARREN B. MOORE Bourland, Wall & Wenzel, P.C. 301 Commerce Street Fort Worth, Texas Phone: (817) 877-1088 Email: dmoore@bwwlaw.com Twitter: @darrenbmoore Mr. Moore practices with Bourland, Wall & Wenzel,

More information

THE AMERICAN LAW INSTITUTE Continuing Legal Education. Estate Planning for the Family Business Owner

THE AMERICAN LAW INSTITUTE Continuing Legal Education. Estate Planning for the Family Business Owner 91 THE AMERICAN LAW INSTITUTE Continuing Legal Education Estate Planning for the Family Business Owner Cosponsored by the ABA Section of Real Property, Trust and Estate Law and the ABA Section of Taxation

More information

Advanced Estate Planning Strategies Course Lake Las Vegas Resort April 24-25, 2003.

Advanced Estate Planning Strategies Course Lake Las Vegas Resort April 24-25, 2003. LAW PRACTICE, ANCILLARY BUSINESS AND MULTIDISCIPLINARY PRACTICE By: Michael V. Bourland W. Marc McDonald Bourland, Wall & Wenzel, A Professional Corporation Attorneys and Counselors City Center Tower II

More information

MICHAEL S. WILK Attorney, Arbitrator, and Mediator

MICHAEL S. WILK Attorney, Arbitrator, and Mediator MICHAEL S. WILK Attorney, Arbitrator, and Mediator HIRSCH & WESTHEIMER, P.C. 700 LOUISIANA, SUITE 2550 HOUSTON, TEXAS 77002 (713) 223-5181 (713) 223-9319 fax e-mail: mwilk@hirschwest.com CURRENT EMPLOYER/TITLE:

More information

DARREN B. MOORE Bourland, Wall & Wenzel, P.C. 301 Commerce, Suite 1500 Fort Worth, Texas 76102 (817) 877-1088 dmoore@bwwlaw.com

DARREN B. MOORE Bourland, Wall & Wenzel, P.C. 301 Commerce, Suite 1500 Fort Worth, Texas 76102 (817) 877-1088 dmoore@bwwlaw.com DARREN B. MOORE Bourland, Wall & Wenzel, P.C. 301 Commerce, Suite 1500 Fort Worth, Texas 76102 (817) 877-1088 dmoore@bwwlaw.com Paper/Presentation Title Seminar Date Alternative Operating Structures, Governance

More information

ETHICS & THE NEW RULES

ETHICS & THE NEW RULES ETHICS & THE NEW RULES THOMAS H. WATKINS, Austin Brown McCarroll LLP State Bar of Texas 19 th ANNUAL TEXAS MINORITY COUNSEL PROGRAM September 7-9, 2011 Austin, Texas CHAPTER 15 Thomas Watkins Brown McCarroll,

More information

THE STATE BAR OF TEXAS

THE STATE BAR OF TEXAS THE STATE BAR OF TEXAS What To Do When Your Favorite Clients Divorce, And What To Do To Anticipate The Possibility Or Reality Of Divorce by Michael V. Bourland David P. Dunning Speakers: William R. Butch

More information

CURRICULUM VITAE. BRYAN C. SKARLATOS 212-808-8100 bskarlatos@kflaw.com. Adjunct Professor, Taxation New York University School of Law

CURRICULUM VITAE. BRYAN C. SKARLATOS 212-808-8100 bskarlatos@kflaw.com. Adjunct Professor, Taxation New York University School of Law CURRICULUM VITAE BRYAN C. SKARLATOS 212-808-8100 bskarlatos@kflaw.com PROFESSIONAL POSITIONS: Partner, Kostelanetz & Fink, LLP 7 World Trade Center New York, New York 10007 Adjunct Professor, Taxation

More information

WELCOMING REMARKS LGBT Law Section. Shelly L. Skeen Blume, Faulkner, Skeen & Northam, PLLC Richardson. Friday, June 27, 2014 8:25 a.m. 8:30 a.m.

WELCOMING REMARKS LGBT Law Section. Shelly L. Skeen Blume, Faulkner, Skeen & Northam, PLLC Richardson. Friday, June 27, 2014 8:25 a.m. 8:30 a.m. WELCOMING REMARKS LGBT Law Section Shelly L. Skeen Blume, Faulkner, Skeen & Northam, PLLC Richardson Friday, June 27, 2014 8:25 a.m. 8:30 a.m. SHELLY L. SKEEN ATTORNEY - MEDIATOR - ARBITRATOR 111 W. SPRING

More information

FIND AN ATTORNEY SEARCH. People Services News & Resources About Careers A B C D E F G H I J K L M N O P Q R S T U V W X Y Z. Keyword.

FIND AN ATTORNEY SEARCH. People Services News & Resources About Careers A B C D E F G H I J K L M N O P Q R S T U V W X Y Z. Keyword. People Services News & Resources About Careers FIND AN ATTORNEY SEARCH A B C D E F G H I J K L M N O P Q R S T U V W X Y Z View All Advanced Search Keyword First Name Last Name 6 Service 6 Office 6 Title

More information

U.S. Trust National Wealth Planning Strategists

U.S. Trust National Wealth Planning Strategists U.S. Trust National Wealth Planning Strategists Biographies U.S. Trust Investments August 2014 Important information Always consult with your independent attorney, tax advisor, investment manager, and

More information

About the Authors. CEB Book: Selecting and Forming Business Entities

About the Authors. CEB Book: Selecting and Forming Business Entities CEB Book: Selecting and Forming Business Entities About the Authors BRAD J. BRIGANTE received his B.S. in 1990 from California Polytechnic State University (San Luis Obispo) (cum laude), his J.D. in 1995

More information

David C. Gair. Shareholder

David C. Gair. Shareholder David Gair is an established tax attorney who is Board Certified in Tax Law by the Texas Board of Legal Specialization. He offers his insight into tax matters on his blog, Texas Tax Talk. David focuses

More information

Gerard G. Brew Partner

Gerard G. Brew Partner Partner T: 973.639.6976 F: 973.297.3956 gbrew@mccarter.com Four Gateway Center 100 Mulberry St. Newark, NJ 07102 Mr. Brew represents clients in disputed matters involving estates, trusts, fiduciaries,

More information

Darlene Payne Smith Shareholder & Mediator

Darlene Payne Smith Shareholder & Mediator Darlene Payne Smith Shareholder & Mediator 713.752.8640 dsmith@craincaton.com Overview Darlene Payne Smith is a mediator and a member of the firm s Probate Trust and Guardianship Group and the Fiduciary

More information

ALI-ABA Topical Courses Income Tax Provisions of the New Federal Legislation January 18, 2011 Telephone Seminar/Audio Webcast

ALI-ABA Topical Courses Income Tax Provisions of the New Federal Legislation January 18, 2011 Telephone Seminar/Audio Webcast ALI-ABA Topical Courses Income Tax Provisions of the New Federal Legislation January 18, 2011 Telephone Seminar/Audio Webcast PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS TABLE

More information

ETHICAL AND PRACTICAL ISSUES ARISING FROM ATTORNEY SERVICE ON NONPROFIT BOARDS Tax Section

ETHICAL AND PRACTICAL ISSUES ARISING FROM ATTORNEY SERVICE ON NONPROFIT BOARDS Tax Section ETHICAL AND PRACTICAL ISSUES ARISING FROM ATTORNEY SERVICE ON NONPROFIT BOARDS Tax Section Katherine E. David Strasburger & Price San Antonio D Ann Johnson Texas C-Bar Austin Friday, June 19, 2015 10:40

More information

ALI-ABA Audio Seminar. Medicare Set Aside Trusts: Critical Issues Surrounding Personal Injury Awards December 3, 2008 Telephone Seminar/Audio Webcast

ALI-ABA Audio Seminar. Medicare Set Aside Trusts: Critical Issues Surrounding Personal Injury Awards December 3, 2008 Telephone Seminar/Audio Webcast ALI-ABA Audio Seminar Medicare Set Aside Trusts: Critical Issues Surrounding Personal Injury Awards December 3, 2008 Telephone Seminar/Audio Webcast PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES

More information

JAMES V. QUILLINAN SHAREHOLDER FAMILY WEALTH & TAX PLANNING DEPARTMENT TRUST & ESTATE LITIGATION

JAMES V. QUILLINAN SHAREHOLDER FAMILY WEALTH & TAX PLANNING DEPARTMENT TRUST & ESTATE LITIGATION JAMES V. QUILLINAN SHAREHOLDER FAMILY WEALTH & TAX PLANNING DEPARTMENT TRUST & ESTATE LITIGATION In private practice since December 1974 in Santa Clara County. Practice limited to Estate Planning, Trust

More information

ALI-ABA Audio Seminar

ALI-ABA Audio Seminar ALI-ABA Audio Seminar Special Needs Trusts: What Every Personal Injury Attorney and Estate Planning Attorney Must Know February 27, 2009 Telephone Seminar/Audio Webcast PROGRAM SCHEDULE FACULTY PARTICIPANTS

More information

Shari A. Levitan. Boston T 617.854.1405 F 617.523.6850 shari.levitan@hklaw.com

Shari A. Levitan. Boston T 617.854.1405 F 617.523.6850 shari.levitan@hklaw.com Shari A. Levitan Partner Boston T 617.854.1405 F 617.523.6850 shari.levitan@hklaw.com Related Practices: Wealth Planning and Preservation Private Companies Private Wealth Services Trusts, Estates and Fiduciary

More information

OIL AND GAS LAW 101 FOR ACTEC DUMMIES

OIL AND GAS LAW 101 FOR ACTEC DUMMIES OIL AND GAS LAW 101 FOR ACTEC DUMMIES Dustin G. Willey Michael V. Bourland Bourland, Wall & Wenzel, A Professional Corporation Attorneys and Counselors 301 Commerce Street, Suite 1500 Fort Worth, Texas

More information

Sarah Patel Pacheco Shareholder

Sarah Patel Pacheco Shareholder Sarah Patel Pacheco Shareholder 713.752.8630 spacheco@craincaton.com Overview Education Southern Methodist University, J.D., 1993 University of Texas at Arlington, B.A. in Accounting, 1990 Practice Areas

More information

Sample Letters. Sample Letters And Optional Paragraphs

Sample Letters. Sample Letters And Optional Paragraphs Sample Letters Disclaimer The following sample letters are to be used as a guide or example, and must be adjusted to suit your client's needs. Lawyers Mutual Insurance Company of Kentucky hereby disclaims

More information

KEVIN PATRICK FLOOD 2163 College Street Jacksonville, Florida 32204 kevin@kpfloodlaw.com Tel: (904) 380-6758 Fax: (904) 214-0900

KEVIN PATRICK FLOOD 2163 College Street Jacksonville, Florida 32204 kevin@kpfloodlaw.com Tel: (904) 380-6758 Fax: (904) 214-0900 KEVIN PATRICK FLOOD 2163 College Street Jacksonville, Florida 32204 kevin@kpfloodlaw.com Tel: (904) 380-6758 Fax: (904) 214-0900 PROFESSIONAL EXPERIENCE Consultant and Practicing Attorney, Jacksonville,

More information

ALI-ABA Topical Courses Mergers & Acquisitions of S Corporations: How to Structure the Deal December 13, 2011 Video Presentation

ALI-ABA Topical Courses Mergers & Acquisitions of S Corporations: How to Structure the Deal December 13, 2011 Video Presentation ALI-ABA Topical Courses Mergers & Acquisitions of S Corporations: How to Structure the Deal December 13, 2011 Video Presentation PROGRAM SCHEDULE FACULTY PARTICIPANTS FACULTY BIOGRAPHIES STUDY MATERIALS

More information

ALI-ABA Topical Courses Asset Protection and Creditors' Attacks

ALI-ABA Topical Courses Asset Protection and Creditors' Attacks ALI-ABA Topical Courses Asset Protection and Creditors' Attacks Cosponsored by The American College of Trust and Estate Counsel (ACTEC) May 8, 2012 Telephone Seminar/Audio Webcast PROGRAM SCHEDULE FACULTY

More information

Rivers McNamara, PLLC 1209 West Fifth Street, Suite 200 Austin, Texas 78703 (512) 439-7000 rrivers@riversmcnamara.com

Rivers McNamara, PLLC 1209 West Fifth Street, Suite 200 Austin, Texas 78703 (512) 439-7000 rrivers@riversmcnamara.com RICHEL RIVERS Rivers McNamara, PLLC 1209 West Fifth Street, Suite 200 Austin, Texas 78703 (512) 439-7000 rrivers@riversmcnamara.com EDUCATION University of Texas School of Law (J.D. 1976) Trinity University

More information

CONFLICTING ROLES AND RESPONSIBILITIES OF THE GENERAL COUNSEL AND THEIR ETHICAL IMPLICATIONS

CONFLICTING ROLES AND RESPONSIBILITIES OF THE GENERAL COUNSEL AND THEIR ETHICAL IMPLICATIONS CONFLICTING ROLES AND RESPONSIBILITIES OF THE GENERAL COUNSEL AND THEIR ETHICAL IMPLICATIONS Presented to National Association of College and University Attorneys June 24-27, 2009 Presented by Robert Lavet,

More information

ARMBRECHT JACKSON LLP S 2015 CPA CONTINUING EDUCATION SEMINAR SEPTEMBER 24, 2015 RENAISSANCE RIVERVIEW HOTEL 4 CPE HOURS

ARMBRECHT JACKSON LLP S 2015 CPA CONTINUING EDUCATION SEMINAR SEPTEMBER 24, 2015 RENAISSANCE RIVERVIEW HOTEL 4 CPE HOURS ARMBRECHT JACKSON LLP S 2015 CPA CONTINUING EDUCATION SEMINAR SEPTEMBER 24, 2015 RENAISSANCE RIVERVIEW HOTEL 4 CPE HOURS Each year brings us new issues which are not only relevant to our practice, but

More information

www.eminentdomain.com

www.eminentdomain.com Brigham Moore LLP is Florida s oldest and largest law firm dedicating its entire practice to the representation of private property owners in matters of eminent domain, inverse condemnation, pre-condemnation

More information

CURRICULUM VITAE MARK L. HEFTER, JD, CPA, LLM (Taxation)

CURRICULUM VITAE MARK L. HEFTER, JD, CPA, LLM (Taxation) CURRICULUM VITAE MARK L. HEFTER, JD, CPA, LLM (Taxation) Mark L. Hefter is a Vice President of the American Technion Society (ATS). Mr. Hefter s principal responsibility is to work directly with prospects,

More information

BENJAMIN L. HALL, III THE HALL LAW FIRM 530 Lovett Blvd. Houston, Texas 77006

BENJAMIN L. HALL, III THE HALL LAW FIRM 530 Lovett Blvd. Houston, Texas 77006 BENJAMIN L. HALL, III THE HALL LAW FIRM 530 Lovett Blvd. Houston, Texas 77006 EDUCATION J.D. Ph.D. M.Div. B.A. HARVARD LAW SCHOOL, Cambridge, MA June 1986, Merrill Griswold Scholar DUKE UNIVERSITY GRADUATE

More information

ALI-ABA/NAELA Video Webcast Elder Law Series. Implications of the Deficit Reduction Act of 2005: The Annuity Trap for Mama

ALI-ABA/NAELA Video Webcast Elder Law Series. Implications of the Deficit Reduction Act of 2005: The Annuity Trap for Mama PROGRAM ALI-ABA/NAELA Video Webcast Elder Law Series Implications of the Deficit Reduction Act of 2005: The Annuity Trap for Mama Annuities; White Paper Annuities/DRA Promissory Notes Cosponsored with

More information

Darryl W. Cluster William Finestone Sanford Holo Michael J. Jones

Darryl W. Cluster William Finestone Sanford Holo Michael J. Jones About the Authors Darryl W. Cluster is with the Los Angeles office of Greenberg Glusker, where his practice focuses on all aspects of estate planning and trust administration. In addition, he specializes

More information

LINDA EADS. Southern Methodist University Dedman School of Law Dallas, Texas 75275 214-768-2581 leads@smu.edu

LINDA EADS. Southern Methodist University Dedman School of Law Dallas, Texas 75275 214-768-2581 leads@smu.edu LINDA EADS Southern Methodist University Dedman School of Law Dallas, Texas 75275 214-768-2581 leads@smu.edu EMPLOYMENT August 2000- present January 1999-August 2000 August 1991-January 1999 January 1986-August

More information

ROBIN L. KLOMPARENS Wagner Kirkman Blaine Klomparens & Youmans LLP J.D., LL.M. Taxation (State Bar No. 127966) email: rklomparens@wkblaw.

ROBIN L. KLOMPARENS Wagner Kirkman Blaine Klomparens & Youmans LLP J.D., LL.M. Taxation (State Bar No. 127966) email: rklomparens@wkblaw. ROBIN L. KLOMPARENS Wagner Kirkman Blaine Klomparens & Youmans LLP J.D., LL.M. Taxation (State Bar No. 127966) email: rklomparens@wkblaw.com Robin L. Klomparens is a partner in the law firm of Wagner Kirkman

More information

William J. McGraw, III Attorney at Law Troy, Ohio Curriculum Vitae December, 2013

William J. McGraw, III Attorney at Law Troy, Ohio Curriculum Vitae December, 2013 William J. McGraw, III Attorney at Law Troy, Ohio Curriculum Vitae December, 2013 LEGAL POSITIONS HELD: Shareholder and President Dungan & LeFevre 1991 - Current Shareholder and President, Dungan, McGraw

More information

Jerome A. Deener Partner

Jerome A. Deener Partner Jerome A. Deener Partner Roseland, NJ Tel: 973.994.7812 Fax: 973.992.9125 jdeener@foxrothschild.com Jerome is a nationally recognized estate planning attorney and tax litigator. He focuses his practice

More information

2014 Family Wealth Conference

2014 Family Wealth Conference 2014 Family Wealth Conference Perry Mangione, Moderator William Blair & Company Kim Kamin Gresham Partners Choosing a Trustee: Who Best Will Represent Your Interests? William Blair Family Wealth Conference

More information

Ethical Wrinkles In Elder Law

Ethical Wrinkles In Elder Law Ethical Wrinkles In Elder Law Devika Kewalramani There is one rule to follow above all others: Proceed with extreme caution. Devika Kewalramani is a partner and co-chair of Moses & Singer s Legal Ethics

More information

HOWARD L. RICHSHAFER, ESQ. Wood & Lamping, LLP 600 Vine Street, 25 th Floor Cincinnati, Ohio 45202 (513)-852-6000 Email: hlrichshafer@woodlamping.

HOWARD L. RICHSHAFER, ESQ. Wood & Lamping, LLP 600 Vine Street, 25 th Floor Cincinnati, Ohio 45202 (513)-852-6000 Email: hlrichshafer@woodlamping. HOWARD L. RICHSHAFER, ESQ. Wood & Lamping, LLP 600 Vine Street, 25 th Floor Cincinnati, Ohio 45202 (513)-852-6000 Email: hlrichshafer@woodlamping.com Howard is partner in charge of the Tax Controversy

More information

David H. Gibbs. University of California School of Law, Berkeley, California J.D. 1978

David H. Gibbs. University of California School of Law, Berkeley, California J.D. 1978 David H. Gibbs EDUCATION University of California School of Law, Berkeley, California J.D. 1978 Tufts University, Medford, Massachusetts B.A. 1974 History and Psychology, Magna Cum Laude PROFESSIONAL EXPERIENCE

More information

CHARITABLE LEAD TRUSTS. Michael V. Bourland Jeffrey N. Myers John W. Conner

CHARITABLE LEAD TRUSTS. Michael V. Bourland Jeffrey N. Myers John W. Conner CHARITABLE LEAD TRUSTS Michael V. Bourland Jeffrey N. Myers John W. Conner Bourland, Wall & Wenzel, A Professional Corporation Attorneys and Counselors 301 Commerce Street, Suite 1500 Fort Worth, Texas

More information

BUSINESS-RELATED COURSES (NON-TAX) PROPOSED SEQUENCE

BUSINESS-RELATED COURSES (NON-TAX) PROPOSED SEQUENCE FCSL Course Concentrations: Business Related (Non-Tax) Family Law Dispute Resolution Probate / Estate Tax Law BUSINESS-RELATED COURSES (NON-TAX) Business Associations 3 Secured Transactions 3 Sales 2 Constitutional

More information

Legal Ethics Practical Tips from Where else?... Practice

Legal Ethics Practical Tips from Where else?... Practice Legal Ethics Practical Tips from Where else?... Practice Presented by: Mark C. Dosker mark.dosker@squiresanders.com Corporate Miranda or Upjohn Warnings Issues Facing Counsel at the Onset of an Internal

More information

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

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

More information

2015 Annual Convention

2015 Annual Convention 2015 Annual Convention Senior Lawyers Section Legal Update Tail Insurance/Estate Planning for Retiring Lawyers/Ethical Considerations in Closing a Law Practice Senior Lawyers Section 1.5 General CLE Hours

More information

CHARLES RETTIG, Managing Partner Hochman, Salkin, Rettig, Toscher & Perez, P.C.

CHARLES RETTIG, Managing Partner Hochman, Salkin, Rettig, Toscher & Perez, P.C. CHARLES RETTIG, Managing Partner Hochman, Salkin, Rettig, Toscher & Perez, P.C. Chuck Rettig specializes in tax controversies as well as tax, business, charitable and estate planning, and family wealth

More information

ngagement Letters EA GUIDE FOR PRACTITIONERS

ngagement Letters EA GUIDE FOR PRACTITIONERS ngagement Letters EA GUIDE FOR PRACTITIONERS Second Edition 2007 Funded by the American College of Trust and Estate Counsel ( ACTEC ) Foundation. ACTEC is a registered trademark of The American College

More information

OVERVIEW OF THE EB-5 MARKET INVOLVING REGIONAL CENTER PROJECTS By Linda Lau 1 & Tina Lee 2

OVERVIEW OF THE EB-5 MARKET INVOLVING REGIONAL CENTER PROJECTS By Linda Lau 1 & Tina Lee 2 Marketing Practice Pointer OVERVIEW OF THE EB-5 MARKET INVOLVING REGIONAL CENTER PROJECTS By Linda Lau 1 & Tina Lee 2 Like any other sector of business activity, the EB-5 arena encompasses a "market" that

More information

Jeffrey Michael Cohen

Jeffrey Michael Cohen Jeffrey Michael Cohen Shareholder jmcohen@carltonfields.com Miami T: 305.539.7304 F: 305.530.0055 Jeffrey Michael Cohen specializes in trials and appeals of matters involving insurance coverage, insurance

More information

TAX FREE DIVISION FAMILY BUSINES SUCCESSION PLANNING. Reference Outline

TAX FREE DIVISION FAMILY BUSINES SUCCESSION PLANNING. Reference Outline NOTE: This document has been published by the law firm of Bourland, Wall & Wenzel, P.C. to inform readers of relevant legal information. This document is not intended nor should it be used as a substitute

More information

R. Scott Krause, Esq. Eccleston & Wolf, P.C. Hanover, Maryland

R. Scott Krause, Esq. Eccleston & Wolf, P.C. Hanover, Maryland ETHICAL CONSIDERATIONS IN SURETY COUNSEL REPRESENTING PRINCIPAL IN PRINCIPAL S AFFIRMATIVE CLAIM AND SURETY COUNSEL SEEKING TO RECOVER A FIDELITY LOSS FROM A THIRD PARTY INVOLVING AN INSURED S SUBSTANTIAL

More information

2012 Annual Convention. Family Law: Domestic Relations and Juvenile Case Law and Ethics

2012 Annual Convention. Family Law: Domestic Relations and Juvenile Case Law and Ethics 2012 Annual Convention Family Law: Domestic Relations and Juvenile Case Law and Ethics Family Law Committee 2.0 General and 1.0 Ethics CLE Hours May 2-4, 2012 Cincinnati CONTRIBUTORS Hal R. Arenstein Arenstein

More information

DALLAS BAR ASSOCIATION TRIAL SKILLS SECTION NOVEMBER 17, 2015. By: Robert L. Tobey Johnston Tobey Baruch, P.C. www.johnstontobey.

DALLAS BAR ASSOCIATION TRIAL SKILLS SECTION NOVEMBER 17, 2015. By: Robert L. Tobey Johnston Tobey Baruch, P.C. www.johnstontobey. DALLAS BAR ASSOCIATION TRIAL SKILLS SECTION NOVEMBER 17, 2015 By: Robert L. Tobey Johnston Tobey Baruch, P.C. www.johnstontobey.com A. Lawyers owe their clients a fiduciary duty. Breach of fiduciary duty

More information

Conference Session Descriptions

Conference Session Descriptions Conference Session Descriptions 101-8:30 am - 10:10 am FASB Update - Narita Holmes Included in the session will be coverage of recent FASB activities; results of survey on FASB priorities; status of active

More information

AVOIDING UNINTENDED ESTATE PLANNING Tax Section. Friday, June 19, 2015 3:30 p.m. 4:30 p.m.

AVOIDING UNINTENDED ESTATE PLANNING Tax Section. Friday, June 19, 2015 3:30 p.m. 4:30 p.m. AVOIDING UNINTENDED ESTATE PLANNING Tax Section Michelle Rosenblatt Richards Rodriguez & Skeith Austin John Hunter The Blum Firm, PC Dallas Ivan Ramirez Law Office of Ramirez and Parenti San Antonio Friday,

More information

Margaret Drew Associate Professor of Law University of Massachusetts School of Law

Margaret Drew Associate Professor of Law University of Massachusetts School of Law Margaret Drew Associate Professor of Law University of Massachusetts School of Law Present Employment: University of Massachusetts School of Law, Associate Professor of Law, Director of Clinics and Experiential

More information

Professional Associations: Member of The Florida Bar (admitted 1973) Academic Fellow, American College of Trust and Estate Counsel

Professional Associations: Member of The Florida Bar (admitted 1973) Academic Fellow, American College of Trust and Estate Counsel PERSONAL VITA DAVID F. POWELL Birth date: June 1, 1947 Education: New York University School of Law, LLM in Taxation, June, 1973 University of Texas School of Law, Juris Doctor with Honors (Coif), June,

More information

THE AMERICAN LAW INSTITUTE Continuing Legal Education. Current Issues in Estate Planning May 11, 2016 Philadelphia, Pennsylvania

THE AMERICAN LAW INSTITUTE Continuing Legal Education. Current Issues in Estate Planning May 11, 2016 Philadelphia, Pennsylvania 395 THE AMERICAN LAW INSTITUTE Continuing Legal Education Current Issues in Estate Planning May 11, 2016 Philadelphia, Pennsylvania Additional Materials - Same-Sex Marriage and Estate Planning: Nope, It

More information

ROBERT E. MARGULIES, ESO,

ROBERT E. MARGULIES, ESO, ROBERT E. MARGULIES, ESO, Robert E. Margulies is the Managing Principal in the law finn of Margulies Wind, P.A. He is admitted to practice in New Jersey (J 975), New York (1980), Massachusetts (1977),

More information

TRACK 1: ETHICS AND PROFESSIONALISM IN A CHANGING LEGAL LANDSCAPE Early Morning Ethics

TRACK 1: ETHICS AND PROFESSIONALISM IN A CHANGING LEGAL LANDSCAPE Early Morning Ethics TRACK 1: ETHICS AND PROFESSIONALISM IN A CHANGING LEGAL LANDSCAPE Early Morning Ethics Moderator: Hon. Jennifer Walker Elrod U.S. Court of Appeals for the Fifth Circuit Houston Panelists: Hon. Debra H.

More information

PRIVATE WEALTH & 2015 TAXATION INSTITUTE

PRIVATE WEALTH & 2015 TAXATION INSTITUTE PRIVATE WEALTH & 2015 TAXATION INSTITUTE Continuing Professional Education Series AA PRESENTED BY MAURICE A. DEANE SCHOOL OF LAW HOFSTRA UNIVERSITY AND MELTZER, LIPPE, GOLDSTEIN & BREITSTONE, LLP Day 1

More information

Barbara N. Lyons, Esquire Curriculum Vitae

Barbara N. Lyons, Esquire Curriculum Vitae Barbara N. Lyons, Esquire Curriculum Vitae The Farm 220 Farm Lane Doylestown, PA 18901 215-340-7655 PROFESSIONAL PROFILE/BIOGRAPHY Barbara N. Lyons, Esquire is a certified, skilled and experienced lawyer

More information

Integrating Income Tax Planning Techniques into the Estate Plan

Integrating Income Tax Planning Techniques into the Estate Plan Integrating Income Tax Planning Techniques into the Estate Plan by Jerome M. Hesch Of Counsel, Berger Singerman LLP Miami, Florida jhesch@bergersingerman.com Director, Annual Notre Dame Tax & Estate Planning

More information

ESTATE PLANNING AND ADMINISTRATION SEMINAR

ESTATE PLANNING AND ADMINISTRATION SEMINAR ESTATE PLANNING AND ADMINISTRATION SEMINAR WEDNESDAY, JULY 30, 2014 8:30 AM Registration and Breakfast 9:00 AM 1:00 PM 3.0 CLE Credits Pending Kaye Scholer, LLP 425 Park Avenue New York, NY 1 Page AGENDA

More information

WILLIAM M. MICHAELSON, C.P.A., C.F.E., M.A.E., D.A.B.F.A., C.F.F. CURRICULUM VITAE

WILLIAM M. MICHAELSON, C.P.A., C.F.E., M.A.E., D.A.B.F.A., C.F.F. CURRICULUM VITAE CURRICULUM VITAE EDUCATION Bachelor of Business Administration, Accounting Major, January 1967 Selected for Beta Alpha Psi, National Accounting Honor Society University of Miami CERTIFICATIONS Certified

More information

ETHICAL AND MALPRACTICE ISSUES IN PROBATE ADMINISTRATION. by Mark J. Fucile

ETHICAL AND MALPRACTICE ISSUES IN PROBATE ADMINISTRATION. by Mark J. Fucile CHAPTER 7 ETHICAL AND MALPRACTICE ISSUES IN PROBATE ADMINISTRATION by Mark J. Fucile Fucile & Reising LLP 115 NW First Ave., Suite 401 Portland, OR 97209 503.224.4895 mark@frllp.com www.frllp.com How to

More information

PROFESSOR JEFFREY N. PENNELL. Emory University School of Law 1301 Clifton Road, Atlanta, Ga. 30322 (404) 727-6981 (FAX (404) 727-6820)

PROFESSOR JEFFREY N. PENNELL. Emory University School of Law 1301 Clifton Road, Atlanta, Ga. 30322 (404) 727-6981 (FAX (404) 727-6820) PROFESSOR JEFFREY N. PENNELL Emory University School of Law 1301 Clifton Road, Atlanta, Ga. 30322 (404) 727-6981 (FAX (404) 727-6820) Professor Pennell is the Richard H. Clark Professor of Law at Emory

More information

Chicago, Illinois THURSDAY, NOVEMBER 21, 2013 (All times Central Standard Time)

Chicago, Illinois THURSDAY, NOVEMBER 21, 2013 (All times Central Standard Time) 8:30 am 8:45 am Welcome and Overview of the Program Presented by Alan Goldberg Mr. Goldberg s practice focuses on representing registered investment companies and their boards, investment advisers and

More information

ALI-ABA Federal Sentencing Update After Kimbrough vs. The U. S. Presented in cooperation with CLE Options June 13, 2008 Live Video Webcast

ALI-ABA Federal Sentencing Update After Kimbrough vs. The U. S. Presented in cooperation with CLE Options June 13, 2008 Live Video Webcast ALI-ABA Federal Sentencing Update After Kimbrough vs. The U. S. Presented in cooperation with CLE Options June 13, 2008 Live Video Webcast FACULTY PARTICIPANTS TABLE OF CONTENTS Page ix STUDY MATERIALS

More information

Arthur G. Greene. Biographical Information

Arthur G. Greene. Biographical Information Arthur G. Greene Biographical Information Arthur G. Greene is a Principal of Boyer Greene, LLC, a law firm consulting organization with offices in Ann Arbor, Michigan and Bedford, New Hampshire, USA. Following

More information

Berning & Heidebrecht, Ltd. Business Valuation & Litigation Support Consultants

Berning & Heidebrecht, Ltd. Business Valuation & Litigation Support Consultants Berning & Heidebrecht, Ltd. Business Valuation & Litigation Support Consultants PROFESSIONAL QUALIFICATIONS Richard C. Berning, CPA/ABV, CBA, CVA, ABAR, CFF, CMA PROFESSIONAL CREDENTIALS Certified Public

More information

Kevin Dubose ALEXANDER DUBOSE JEFFERSON & TOWNSEND LLP 1844 Harvard Street Houston, Texas 77008-4342 (713) 523-2358 kdubose@adjtlaw.

Kevin Dubose ALEXANDER DUBOSE JEFFERSON & TOWNSEND LLP 1844 Harvard Street Houston, Texas 77008-4342 (713) 523-2358 kdubose@adjtlaw. Kevin Dubose ALEXANDER DUBOSE JEFFERSON & TOWNSEND LLP 1844 Harvard Street Houston, Texas 77008-4342 (713) 523-2358 kdubose@adjtlaw.com EDUCATION Rice University (BA English, 1976) University of Texas

More information

Jeremy!T.!Robin,!Esq.!

Jeremy!T.!Robin,!Esq.! JeremyT.Robin,Esq. presents' MINIMIZINGLEGALENTANGLEMENTS: ControllingCosts andunderstanding animperfect LegalSystem TuesdayMarch3,2015 StoweRoom 6PMK9PM OmniParkerHouseHotel Boston,MA Welcome Hethatblowsthecoalsinquarrelsthathehasnothingto

More information

2014 Annual Convention. Scenarios for Success: Using Of-Counsel, Co-Counsel, Office Sharing, and Virtual Office to Maximize Your Legal Career Options

2014 Annual Convention. Scenarios for Success: Using Of-Counsel, Co-Counsel, Office Sharing, and Virtual Office to Maximize Your Legal Career Options 2014 Annual Convention Scenarios for Success: Using Of-Counsel, Co-Counsel, Office Sharing, and Virtual Office to Maximize Your Legal Career Options Solo, Small Firms and General Practice Section/Young

More information

Charitable Planning Opportunities

Charitable Planning Opportunities NOTE: This document has been published by the law firm of Bourland, Wall & Wenzel, P.C. to inform readers of relevant legal information. This document is not intended nor should it be used as a substitute

More information

NORTON ROSE FULBRIGHT FORUM TM Web Seminar. A Monthly

NORTON ROSE FULBRIGHT FORUM TM Web Seminar. A Monthly NORTON ROSE FULBRIGHT FORUM TM Web Seminar A Monthly Ethics and the lawyer's professional responsibilities in securities and other business transactions September 10, 2013 First Tuesday of Every Month

More information

Committing Our Hearts to Excellence Texas Baptist Church Weekday Education Association Director s Retreat. April 21, 2005 Stagecoach Inn Salado, Texas

Committing Our Hearts to Excellence Texas Baptist Church Weekday Education Association Director s Retreat. April 21, 2005 Stagecoach Inn Salado, Texas Keeping Your Church Out Of Court Committing Our Hearts to Excellence Texas Baptist Church Weekday Education Association Director s Retreat April 21, 2005 Stagecoach Inn Salado, Texas Materials Prepared

More information

Legal Experience. Mr. Banks advises his clients in a number of legal matters, including:

Legal Experience. Mr. Banks advises his clients in a number of legal matters, including: James J. Banks jbanks@bw-firm.com Mr. Banks has practiced law for 30 years, representing private and public sector clients in a variety of litigation matters, and as general counsel. As an outgrowth of

More information

Charles P. Summerall, IV

Charles P. Summerall, IV Charles P. Summerall, IV Profile Areas of Practice Bankruptcy and Creditors Rights Business Litigation Financial Services Litigation Contact Information Charleston Office 843/720-4616 (phone) 843/723-7398

More information

EDUCATION. Vanderbilt University B.S., 1983

EDUCATION. Vanderbilt University B.S., 1983 CASSADY VAUGHN ( CASS ) BREWER Assistant Professor Georgia State University College of Law PO Box 4037 Atlanta, GA 30302-4037 (W) 404-413-9158 (C) 404-274-1417 E-mail: cbrewer@gsu.edu EDUCATION New York

More information

CEB book: Financing and Protecting California Businesses. About the Authors

CEB book: Financing and Protecting California Businesses. About the Authors CEB book: Financing and Protecting California Businesses About the Authors STEVEN T. ANAPOELL received his LL.M (Taxation) from Georgetown University Law Center, his J.D. from the University of California,

More information

Joseph P. McMonigle, Partner. Summary of Qualifications

Joseph P. McMonigle, Partner. Summary of Qualifications 465 California Street, Fifth Floor San Francisco, CA 94104 Main: (415) 397-2222 Direct: (415) 438-4534 jmcmonigle@longlevit.com Summary of Qualifications Joe McMonigle is honored by membership in the four

More information

PRESENT POSITION AND AFFILIATIONS:

PRESENT POSITION AND AFFILIATIONS: James R. Wade Wade Ash Woods Hill & Farley, P.C. Cherry Creek Corporate Center 4500 Cherry Creek Drive South Suite 600 Denver, CO 80246 303.322.8943; fax 303.320.7501 PRESENT POSITION AND AFFILIATIONS:

More information

YES ABOUT THE FIRM MEDIA RESOURCE DIRECTORY

YES ABOUT THE FIRM MEDIA RESOURCE DIRECTORY We are pleased to present this directory and hope you find it useful. Please contact any of the attorneys listed within by email or through our main office number 617-742-4200. You may also contact Howie

More information

RESUME OF R. RAY ORRILL, JR. 2010

RESUME OF R. RAY ORRILL, JR. 2010 PERSONAL DATA: RESUME OF R. RAY ORRILL, JR. 2010 Date of Birth: June 17, 1944 Place of Birth: Marital Status: Office Address: Port Arthur, Texas Divorced Two sons, R. Ray Orrill, III, born June 16, 1974,

More information

35th ANNUAL. Tax Seminar ON PRIVATE FOUNDATIONS. May 16-18, 2007 La Costa Resort & Spa, Carlsbad, California

35th ANNUAL. Tax Seminar ON PRIVATE FOUNDATIONS. May 16-18, 2007 La Costa Resort & Spa, Carlsbad, California 35th ANNUAL Tax Seminar ON PRIVATE FOUNDATIONS May 16-18, 2007 La Costa Resort & Spa, Carlsbad, California Salk Institute for Biological Studies Tax Seminar on Private Foundations Includes impact of proposed

More information

2014 Annual Conference October 10 th, 11 th, & 12 th Columbus, OH

2014 Annual Conference October 10 th, 11 th, & 12 th Columbus, OH 2014 Annual Conference October 10 th, 11 th, & 12 th Columbus, OH AGENDA 2:30 PM to 7:00 PM Registration Friday, October 10, 2014 3:00 PM to 3:30 PM Opening Statements Presented By Jill Kissell 3:30 PM

More information

ALBANY LAW SCHOOL OF UNION UNIVERSITY, J.D., 1988 J. Francis Doyle Scholar

ALBANY LAW SCHOOL OF UNION UNIVERSITY, J.D., 1988 J. Francis Doyle Scholar Contact Information Office: Hodgson Russ LLP 677 Broadway, Albany, New York 12207 Phone: 518-433-2443 Fax: 518-465-1567 Email: tcollura@hodgsonruss.com Education Experience ALBANY LAW SCHOOL OF UNION UNIVERSITY,

More information

PERSONAL HISTORY AND PROFESSIONAL QUALIFICATIONS (2015)

PERSONAL HISTORY AND PROFESSIONAL QUALIFICATIONS (2015) Michael V. Vollmer Attorney at Law 5020 Campus Drive Newport Beach, California 92660 Telephone 949.474.9088 Facsimile 949.474.9089 E-mail mike@vollmerlaw.net Certified Specialist, Estate Planning, Trust

More information

Associate attorney handling and assisting in various areas of litigation, including

Associate attorney handling and assisting in various areas of litigation, including GUS G. TAMBORELLO ATTORNEY & MEDIATOR 2900 Weslayan, Suite 150 Houston, Texas 77027 Tel: (713) 659-7777 Fax: (713) 659-7780 Email: Gus@TamborelloLaw.com www.tamborellolaw.com LEGAL EXPERIENCE Gus G. Tamborello,

More information

Drafting Ethical, Effective Engagement Letters that Reduce Firm Liability and Improve Client Relationships

Drafting Ethical, Effective Engagement Letters that Reduce Firm Liability and Improve Client Relationships Drafting Ethical, Effective Engagement Letters that Reduce Firm Liability and Improve Client Relationships FEATURED FACULTY: J. Randolph Evans, Partner, McKenna Long & Aldridge LLP 404.527.8330 revans@mckennalong.com

More information

Legal Leaders: South Florida s Top Rated Lawyers (2013)

Legal Leaders: South Florida s Top Rated Lawyers (2013) MARK A. DRESNICK DRESNICK, RODRIGUEZ, & PERRY, P.A. 201 Alhambra Circle, Suite 601 Coral Gables, FL 33134 (305) 670-9800 mark@dresnicklaw.com www.dresnicklaw.com EDUCATION BOSTON UNIVERSITY, Boston, Massachusetts

More information

Richard M. Zielinski

Richard M. Zielinski Richard M. Zielinski (617) 574-4029 rzielinski@goulstonstorrs.com Fax: (617) 574-7664 Boston 400 Atlantic Avenue Boston, MA 02110-3333 image Practices/Industries Professional Liability Real Estate Litigation

More information

About the Authors. Estate Planning for Special Assets

About the Authors. Estate Planning for Special Assets Estate Planning for Special Assets About the Authors PETER R. AFRASIABI is a partner in the intellectual property and entertainment firm of One LLP in Costa Mesa, where he specializes in copyright, trademark,

More information

LAPP, LIBRA, THOMSON, STOEBNER & PUSCH, CHARTERED

LAPP, LIBRA, THOMSON, STOEBNER & PUSCH, CHARTERED LAPP, LIBRA, THOMSON, STOEBNER & PUSCH, CHARTERED One Financial Plaza, Suite 2500 120 South Sixth Street Minneapolis, Minnesota 55402 Telephone (612) 338-5815 Facsimile (612) 338-6651 Website: www.lapplibra.com

More information

Considerations in Drafting Limited Liability Company Agreements and Limited Partnership Agreements

Considerations in Drafting Limited Liability Company Agreements and Limited Partnership Agreements PRESENTED AT 38th Annual Conference on Securities and Business Law February 11 12, 2016 Dallas, TX Considerations in Drafting Limited Liability Company Agreements and Limited Partnership Agreements Hillary

More information