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Mr. Gregory has been passionate about the law for many years. During an extended career with the federal government, he began pursuing his dream of becoming a practicing attorney. He graduated cum laude from Mitchell Hamline School of Law in Saint Paul, Minnesota, and served as an associate on the Mitchell Hamline Law Review. Mr. Gregory earned his bachelor’s degree in Business Finance from Liberty University in Lynchburg, Virginia. His practice consists primarily of estate planning, estate administration, wills and trusts, and conservatorships/guardianships. In his estate planning, he works with individuals, couples and families to develop comprehensive and efficient estate plans through wills, trusts, incapacity instruments and other related documents. Mr. Gregory also works with those suffering from the loss of a loved one to smoothly and cost-effectively navigate the administration of an estate through the probate system or by providing counsel to trustees.

Kradle Law PLLC is a firm assisting Minnesota and Wisconsin clients specializing in elder law, estate planning, probate, trust administration, and business formation. Mr. Kradle is a Minnesota and Wisconsin licensed attorney. He graduated from Trinity University in San Antonio, TX with a B.A. degree in Political Science and Communications. He then attended Marquette University in Wisconsin and graduated with a J.D. degree. He is a former President of Minnesota NAELA (National Academy of Elder Law Attorneys), was named a Rising Star in Minnesota by SuperLawyers from 2022-present, and does pro bono work through Wills for Heroes and the Richfield Foundation. Mr. Kradle is currently on the Board of Directors for the nonprofit Senior Community Services. Kradle Law frequently presents around the Twin Cities regarding elder law, estate planning, and estate administration topics.

Mr. Tramm is an Arden Hills native with a passion for serving his fellow Minnesotans. He has practiced law in a mid-sized Twin Cities firm where he represented various types of clients, including several municipalities, individuals, businesses and even Amazon.com. Mr. Tramm also served as an officer of one of the largest banking corporations in the United States, working in its Trust Services division. It was in this role that he developed his understanding of and appreciation for advanced asset protection strategies. After gaining invaluable experience in the roles noted above, he decided that the biggest positive impact that he could have on society was to establish his own private law practice focusing on estate and asset protection planning. In his position as Managing Attorney of Tramm Law Firm, PLLC, Mr. Tramm provides his clients with superior legal services in all matters where effective legal representation and creative planning are required.

Ms. Barker, CPA State and Local Tax (SALT) Director with Perkins & Co.
She has more than 20 years of experience in state and local taxes, including several years as a lead excise tax auditor with the Washington State Department of Revenue, and a B&O tax program auditor at the City of Kent. Prior to joining Perkins, Ms. Barker worked for BDO USA LLP for nine years, rising to the position of SALT Managing Director. There she spearheaded numerous projects related to multistate income/franchise and sales/use tax including research, state tax audit defense, nexus analysis, taxability determinations, mitigation and remediation, due diligence analysis, system implementation support, and ASC 450 analysis. Ms. Barker is regarded as an expert in Washington taxes, as well as other gross receipts and sales/use taxes. Her passion lies in working closely with clients and other service lines to ensure cohesive engagements and high-quality advice for clients. Ms. Barker is a member of the American Institute of Certified Public Accountants, the Washington Society of Certified Public Accountants, the Institute for Professionals in Taxation and the Association of Washington Business Tax & Fiscal Policy Council.

Ms. Canahai currently serves as the Interim Audit Manager for the City of Portland. Since joining the City, she has held several essential roles, including Large Business Auditor, Large Business Audit Supervisor, and Personal Income Tax Supervisor. With a strong foundation in tax administration, Ms. Canahai brings both technical and leadership expertise to her work.

Ms. Holt currently serves as the Interim Audit and Accounting Manager for the City of Portland. She brings over 20 years in governmental tax compliance and accounting experience having worked for the City of Portland Revenue Division, Oregon Department of Revenue, and University of Oregon.

Mr. McGovern, JD is a member of the faculty at South Texas College of Law Houston, where he also serves as Director of the school’s Low Income Taxpayer Clinic. Previously, he served for many years as the school’s Vice President and Associate Dean for Academic Administration. He received his undergraduate degree from Columbia University and his law degree from Fordham University School of Law. After law school, he served as a judicial clerk for Judge Thomas Meskill on the U.S. Court of Appeals for the Second Circuit in New York. He then practiced law with the law firm of Covington & Burling in Washington, D.C. He subsequently earned an LL.M. in Taxation from the University of Florida Levin College of Law, where he taught as a visiting faculty member before joining the faculty at South Texas College of Law Houston. Professor McGovern teaches and writes in the areas of business organizations and taxation. His courses include Federal Income Taxation, U.S. Taxation of International Transactions, Partnership and Subchapter S Taxation, and Federal Tax Procedure. He frequently speaks on recent developments in federal income taxation. Professor McGovern is a member of the Council of the State Bar of Texas Tax Section, a former Chair of the Houston Bar Association Section of Taxation, and a Fellow of the American College of Tax Counsel.

Ms. Sasaki is a seasoned attorney specializing in tax, business, and estate planning at Samuels Yoelin Kantor, LLP, where she is Partner and Chair of the Taxation Practice. She is admitted to practice in Oregon, Washington, Idaho, Utah, and Arizona. Ms. Sasaki’s expertise extends to multi-jurisdictional tax compliance, audit, and appeal, as well as private business transactional work and high net worth estate planning. In her practice, she represents a diverse clientele, including private companies, individuals, foundations, and government agencies, including the Oregon State Bar Professional Liability Fund. Ms. Sasaki serves as a fellow of the American College of Tax Counsel and the American College of Trusts and Estate Counsel. She is a member and has served as chair of the Portland Tax Forum, and the Oregon State Bar Taxation and Business Law Sections. In 2022, the Oregon State Bar appointed her to serve as a commissioner of the Oregon Law Commission. Her fellow Commissioners elected her to serve as chair of the Oregon Law Commission. In 2023 She received the Oregon State Bar’s Membership Service Award. She regularly speaks to attorney and accountant professional groups on estate planning, nonprofit, and tax topics.

Ms. Sasaki is deeply committed to legal education, serving as an Adjunct Professor at several prestigious institutions, including the University of Oregon, Portland State University and Northwestern School of Law, and Lewis & Clark College. Her teaching portfolio encompasses a range of topics, including business law, taxation, estate planning, and state and local taxation. She co-authored Oregon Estate Planning with Forms, published by LexisNexis in 2023. She and her co-author are working on the second edition, which should be released in late 2024. Having grown up in Lake Oswego, Ms. Sasaki is also passionate about giving back to her local community. She has been involved with several great charities in the area, including Junior Achievement and Portland Taiko. She currently serves as a Vice Chair of the Japanese Garden Foundation Board and as a volunteer board member with Portland Center Stage. Prior to her current role, Ms. Sasaki honed her skills at Miller Nash LLP and KPMG LLP, where she gained valuable professional experience. She holds an LL.M. in Taxation from the University of Washington School of Law, a J.D. from the University of Oregon School of Law, and a B.A. magna cum laude from Newcomb College of Tulane University.

Ms. Sweeting is one of Geffen Mesher’s experts on State and Local Taxation (SALT). She started her career holding various tax positions at large, local companies in the forest products and high-tech industries. After a brief hiatus from the profession to stay home with her kids, Ms. Sweeting returned to public accounting and joined a Big 4 firm, where she first developed her SALT expertise. She joined Geffen Mesher in 2019; with her diverse background, Ms. Sweeting brings a well-rounded perspective to her clients’ situations. She enjoys working directly with clients to understand their businesses and help coach them through various SALT issues, as well as develop solutions that are best for each unique client. With a penchant for problem-solving, Ms. Sweeting enjoys analyzing each client’s particular business operations and solving the puzzle of how their activities intersect (and sometimes collide) with the continually transforming landscape of state taxation. Ms. Sweeting earned her Post Baccalaureate Accounting Certificate from Portland State University and her Graduate Certificate in SALT from Villanova University, Pennsylvania.

A proud lifelong Oregonian, Ms. Trudell has more than 22 years of public civil service working for Polk and Benton Counties and the State of Oregon. In 2021, Ms. Trudell was appointed Oregon’s first Taxpayer Advocate in the Oregon Department of Revenue, where she works to be a voice and resource for Oregon’s taxpayers. A graduate of Oregon State University with a bachelor’s degree in Political Science, Ms. Trudell provides fair and equitable access to Oregonian’s economic opportunities, programs and services. Before joining the Department of Revenue, she served as the manager of the Disadvantaged and Small Business program for the Oregon Department of Transportation.

Mr. Metzger is currently a partner in the Lancaster firm of Metzger and Spencer, LLP, where he practices in the areas of taxation, probate, trusts, estate planning, business entities, real estate, orphans court practice, orphans court litigation and zoning law. Mr. Metzger previously served as the tax partner of the law firm May, Metzger and Zimmerman, LLP where he had practiced for a number of years. He received his B.A. degree, cum laude, from the University of Richmond and his J.D. degree from Temple University School of Law. Since 1990, he has been chairman of the Lancaster Township Zoning Hearing Board. Mr. Metzger is a member of the Elderly Referral Committee, the Fee Dispute Committee, the Awards Committee (chairman), the Diversity Committee, and the Corporate and Business Law Committee of the Lancaster Bar Association. He is also a member of the Pennsylvania Bar Association’s Corporate, Banking and Business Law Section and Real Property, Probate and Trust Section.

Ms. Spencer has been practicing law for 35 years and continues to focus her practice on estate planning, probate, trusts, taxation, and closely-held business issues. She often works as a consultant to other attorneys and financial professionals in estate planning, trust and taxation matters as well as serving as an expert witness in fiduciary litigation. Before founding Spencer Law Firm in 1996, Ms. Spencer was the head of the Personal Trust Department at a regional bank in Pennsylvania before returning to private practice in 1996. She is currently a partner in the Lancaster firm of Metzger and Spencer LLP. Ms. Spencer graduated summa cum laude from Dickinson College and received her J.D. and LL.M. degrees in Taxation from Boston University School of Law. She is a member of the Pennsylvania and Massachusetts bars. She taught Estate and Gift Tax Law in the Boston University School of Law Graduate Tax Program for eight years. Her column, Taxing Matters, appeared weekly in the “Business Monday” section of the Lancaster Intelligencer Journal for 14 years. She is a frequent lecturer and is the author of numerous articles on estate planning topics. Ms. Spencer was named one of Pennsylvania’s Top 50 Business Women for 2000 and has been elected as a fellow to the American College of Probate and Trust Counsel. A new edition of Your Estate Matters, a book which is a compilation of Ms. Spencer’s columns, was published in January 2015. Your Estate Matters is currently available online and can be purchased at the offices of Spencer Law Firm LLC. Ms. Spencer is also the author of a reference book for lawyers, Pennsylvania Estate Planning, Wills and Trusts Library Forms and Practice Manual, originally published 2007, 2 volumes, 1,500 pages, 280 forms, updated annually. It is available from Data Trace Publishing Company.

Mr. Morrow is a legal professional with a distinguished background in tax law, having transitioned his focus to specialize in estate planning and trust law. Holding the prestigious designation of Certified Mergers and Acquisitions Advisor®, he also serves as a non-public FINRA arbitrator and holds the esteemed position of Fellow at The American College of Trust and Estate Counsel. Renowned nationally, Mr. Morrow is among the most sought-after experts in the field, known for his depth of knowledge and expertise. He co-authored the acclaimed publication, “The Tools & Techniques of Estate Planning,” a foundational resource utilized for the Certified Trust Financial Advisor designation.

Mr. Schretter is an experienced financial advisor, compliance manager, and income tax preparer. In his 25-year career, he has helped many clients with both their estate planning and their estate settlement process. He is the Founder of The Legacy Message TM, where people record messages of love, appreciation, and advice to leave behind for future generations. Mr. Schretter really enjoys helping people to achieve their life and legacy goals. You can see a more detailed curriculum vitae on his website, www.BillSchretter.com.

Allie Bohannon is an associate attorney at Howard Mobley Hayes & Gontarek, PLLC. Ms. Bohannon concentrates her practice in the areas of estate planning, tax reduction planning, asset protection planning and business succession planning. She also advises fiduciaries and beneficiaries with regard to trust and estate administration and in dispute resolution involving estates. Ms. Bohannon attended Belmont University – College of Law where she earned her J.D. degree in 2015. Prior to attending law school, Allie attended the University of California-Los Angeles, as an undergraduate, where she was a member of the UCLA Cross Country and Track and Field teams, earning All-American honors and All Academic honors as a student athlete, and attended Vanderbilt University as a graduate student where she earned a Master of Public Policy degree.

Caroline L. H. Bradshaw joined the Cumberland Trust team in 2007. As senior vice president and managing director of trust administration, Ms. Bradshaw is responsible for relationship management and account administration, with a focus on high-net-worth families and their needs. Additionally, she mentors trust officers and their teams, building connections between Cumberland Trust’s relationship managers, external advisors, and clients. Ms. Bradshaw also serves as the business development liaison, representing Cumberland externally and working closely with the Business Development team in evaluating new business opportunities. Her previous experience includes working in the investment banking division of JP Morgan in the firm’s New York, Hong Kong, and Sydney, Australia offices and then in the managerial roles of Vice President and Senior Client Manager for JP Morgan’s Private Client Group in New York. Here she provided comprehensive investment management and trust services, while representing individuals and families in Texas and Louisiana. Ms. Bradshaw holds a B.A. degree in Economics from Smith College in Northampton, Massachusetts. Ms. Bradshaw serves as a board member of the YWCA of Nashville and Middle Tennessee. She is also an active supporter of Cheekwood and the annual Swan Ball. Ms. Bradshaw is a regular speaker for industry events nationwide and has been a guest of the Wealth Matters radio show. She focuses on topics related to family governance structures, succession planning, and working with a corporate trustee.

Shelby Carpenter joined Cumberland Trust in 2016 and currently serves as vice president and trust officer in the Personal Trust division. In this role, she administers personal trust accounts and is dedicated to delivering personalized service with a high level of responsiveness and care to her clients. Ms. Carpenter brings a diverse financial background to her position, with prior experience at a national mortgage lender, a Nashville-based real estate team, and a local stock brokerage firm, where she held Series 7 and 66 licenses. She earned a B.S. degree in Communication with a concentration in Public Relations from Florida State University and a master’s degree in Management from Embry-Riddle Aeronautical University. Carpenter holds the Certified Trust and Fiduciary Advisor (CTFA) designation and is a graduate of Cannon Trust School through Cannon Financial Institute.

Stephen Crofford joined Cumberland Trust in 2016. In his role as vice president and senior fiduciary counsel, Mr. Crofford reviews and drafts documents relating to trust and estate accounts. Previously, Mr. Crofford served as fiduciary counsel and special assets officer – reviewing and preparing documents and working with unique, illiquid, and hard-to-value assets held in trust. Mr. Crofford received a B.S. degree in Political Science from the University of Tennessee at Chattanooga and J.D. degree from Belmont University College of Law in Nashville. He is licensed to practice law in Tennessee.

Emily Harvey is an associate attorney at Mobley & Gontarek, PLLC. She concentrates her practice in the areas of estate and trust administration, estate planning, and estate and trust litigation. Prior to joining Mobley & Gontarek, she served as Senior Law Clerk to the Honorable Frank G. Clement, Jr. on the Tennessee Court of Appeals. Ms. Harvey earned her J.D. degree from Nashville School of Law in 2016. She currently serves on the faculty at Nashville School of Law.

Ally M. Hicks is a Nashville-based attorney focusing her practice on estate and tax planning. In this role, Ms. Hicks works with families, business owners, and advisors to craft tax-efficient estate plans tailored to the needs of each client. She also represents fiduciaries in probate, guardianship, and conservatorship matters, and assists local entrepreneurs with business formation and governance issues. With a deep commitment to personalized service, Ms. Hicks is passionate about ensuring her clients feel seen, understood, and taken care of. She began her legal career in trust and estate administration, serving as both fiduciary officer and trust officer at a Nashville-based trust company. In this capacity, Ms. Hicks worked with ultra-high-net-worth individuals and their advisors to oversee the administration, legal compliance, and tax reporting of various testamentary instruments. After seeing the immeasurable benefits of a well-drafted estate plan, Ms. Hicks felt called to shift her practice into estate and tax planning.

Beth Lee joined Cumberland Trust as a Trust Officer in Estate Administration in 2022. In this role, Ms. Lee works with the Estate Administration team to support families and professional advisors in the administration of estates and administrative trusts. She focuses on being responsive, attentive, and understanding in order to build relationships with the clients and families she serves. Previously, Ms. Lee served as vice president and in-house counsel for a nationwide franchise. She also previously practiced entertainment law and employment litigation. Ms. Lee holds a bachelor’s degree in Mass Communications with minors in Political Science and English from Middle Tennessee State University. She received a J.D. degree from Nashville School of Law. Ms. Lee is a Certified Mediator and is licensed to practice law in Tennessee.

Mr. McDonald is a Nashville-based estate and tax attorney who advises clients on estate planning and wealth preservation at every stage of life. He has extensive experience in this field, from young families starting out to individuals and families with nine-figure net worths.

Jeff Mobley is a member of Mobley & Gontarek, PLLC, and he concentrates his practice in the areas of estate planning, wills, trusts, estate administration and related matters. Mr. Mobley is listed in The Best Lawyers in America (2001-2023 editions) and Mid-South Super Lawyers (2005-2023 editions). He has the AV highest rating for ethical standards and legal ability from Martindale-Hubbell’s peer review ratings system. Mr. Mobley is a fellow in the American College of Trust and Estate Counsel. He is a co-author of Pritchard on the Laws of Wills and Administration of Estates, a three-volume treatise on the laws pertaining to wills and probate in Tennessee. Mr. Mobley teaches Estate Planning at Belmont University College of Law and Wills and Estate Planning at Nashville School of Law. He has served as president of the Nashville Estate Planning Council, as chair of the Probate Court Committee of the Nashville Bar Association, and as an officer and director of the Nashville Bar Association. Mr. Mobley graduated with High Distinction, Phi Beta Kappa, from the University of Kentucky. Mr. Mobley received his law degree from the University of Kentucky College of Law, Order of the Coif (top 10%), and served on the Law Review. Mr. Mobley is licensed to practice in Tennessee and Kentucky.

Mr. Morales works with our partners in estate planning. He earned his law degree in California and is licensed in Tennessee and California.

Mr. Tillman has been recognized as an estate planning specialist by the Tennessee Board of Certification and Specialization and holds the Accredited Estate Planner and Estate Planning Law Specialist designations with the National Association of Estate Planners and Councils. Mr. Tillman advises clients on estate planning matters as well as closely held business owners regarding business succession.

Ethan Ward counsels clients on estate planning and the administration of trusts and estates. In this capacity, Mr. Ward works with high-net-worth individuals, families, and businesses on the implementation of tax-advantaged generational wealth transfer and business succession plans utilizing advanced estate planning techniques such as family limited partnerships, charitable entities, sales to intentionally defective grantor trusts, irrevocable life insurance trusts, and charitable split-interest trusts, as well as drafting wills, trusts, and powers of attorney. He also works with trust companies, family offices, and fiduciaries on the administration of complex trusts and estates. Prior to joining Bass, Berry & Sims, Mr. Ward was an associate at Husch Blackwell LLP and Holton & Mayberry P.C. and focused on estate planning.

Mr. Cohn focuses his practice on counseling individuals and families on estate and tax planning, philanthropic planning, trust formation, and preparation and review of prenuptial, postnuptial and cohabitation agreements, among various other related matters. Mr. Cohn also advises a wide array of clients in planning and establishing foundations and charitable trusts. He represents charitable organizations in connection with the receipt of gifts and bequests, as well as in their administrative affairs, including issues regarding formation. Mr. Cohn graduated from the University of Florida in 1981 with a B.S. degree in Accounting, with honors. Following his graduation from the University of Florida Law School in 1984, he proceeded to earn his Master of Law degree in Taxation from the University of Florida in 1985.

Ms. Groover has over 30 years of experience in fiduciary, legal, wealth management, business, and personal finance services. Among her strengths are innovative problem solving, strategic foresight, and conflict resolution. An amiable relationship builder, she engages clients with expert written and verbal communication skills. She is recognized for her exceptional proficiency in estate planning, trust administration, and fiduciary litigation support. Ms. Groover is an adjunct professor at Florida A&M School of Law. She is currently teaching an upper-level Trusts and Fiduciary Administration course. Ms. Groover most recently served as the vice president and senior fiduciary advisor for PNC Bank in Orlando. During her tenure, she was responsible for engaging in fiduciary decision making by executing the terms of any plan or document in which PNC served as trustee. She successfully managed complex, litigious relationships involving various assets, multiple internal departments, and outside counsel. Ms. Groover is currently a member of Orange County Bar Association, where she served as a past chair of the Estate, Guardianship, and Trust Committee. Additionally, as a member of The Florida Bar, Ms. Groover serves on the Real Property, Probate, and Trust Law (RPPTL) Section, including the Estate and Trust Tax Planning Committee and the Attorney Trust Officer (ATO) Conference Committee. She is on the board of directors at the Central Florida Estate Planning Council. Ms. Groover received a B.S. degree in Business Administration, with a concentration in banking and finance, from Wilkes University and an M.B.A. degree from the University of Central Florida. She also obtained her J.D. degree with the Florida A&M University’s College of Law, where she graduated cum laude and earned the highest score in Estates and Gift Taxation, Business Associations, and Contract Drafting. She was awarded an intern position for the Ninth Judicial Circuit Court of Florida, Orange County Probate and Guardianship.

Mr. Hermes focuses his practice on estate planning, tax issues, real estate, business law, and elder law. His primary focus is assisting high net-worth families with estate and succession planning, wealth transfer tax, and asset protection. He also frequently acts as co-counsel to other attorneys on advanced tax and estate planning concepts. Raised in rural Wisconsin, Mr. Hermes moved to St. Augustine to attend Flagler College, where he graduated with honors with a B.A. degree in Political Science. He then accepted a full scholarship to study at Wake Forest University School of Law, obtaining both his Juris Doctor and a Master of Studies of Law with a concentration in Taxation. Mr. Hermes also serves on the Florida Probate Rules Committee, which develops and recommends probate rule amendments to the Florida Supreme Court. He is licensed in Florida and Wisconsin, and is recognized as a Board Certified Specialist in Wills, Trusts, and Estates law by The Florida Bar (a certification attained by less than 1% of Florida-licensed attorneys).

Andrés Hernández is an attorney with Saltiel Law Group, where his practice includes corporate law, international tax and estate planning for domestic and foreign high net-worth individuals, and assisting with fully compliant structures, both domestically and abroad, as well as providing succession planning solutions considering tax challenges of global wealth. He has experience advising high net-worth individuals and their families on cross-border wealth, investments, and estate planning concerns with particular focus on issues arising from civil law and common law application. Mr. Hernandez also has significant experience advising individuals and fiduciaries in estate, trust, and probate administration, and representing clients on tax controversy matters before the IRS, including streamlined filing compliance procedures. He earned his Abogado LL.B. equivalent from Universidad Católica Andrés Bello, Caracas, Venezuela, his LL.M. degree and certificate in business administration from Northwestern University School of Law and Kellogg School of Management, his LL.M. degree in Taxation from Northwestern University School of Law, Chicago, Illinois, and his J.D. degree from Emory University School of Law in Atlanta, Georgia. Mr. Hernandez is a member of The Florida Bar (member, Tax Law Section), American Bar Association and the Society of Trust and Estate Practitioners (STEP).

Mr. Spinks is a distinguished attorney specializing in elder law, with a wealth of experience and a commitment to advocating for the elderly and their families. As a Board Certified Elder Law Attorney, Mr. Spinks brings expertise in the legal issues that impact seniors, including estate planning, longterm care, guardianship, veterans’ pensions, and Medicaid planning. Before practicing law, he joined the military at 17 years old, serving in the Gulf War. He was also certified as a Florida firefighter/EMT and was employed by the Polk County Fire Department. After graduating from the University of South Florida, he returned to military service as a Marine Corps officer and graduated from Florida State University College of Law. Mr. Spinks retired from the United States Marine Corps after over 25 years of service. He is admitted to the Florida and Hawaii bar associations and has been practicing law since 2000. Beyond his legal practice, Mr. Spinks is an active member of the community. He frequently conducts seminars and workshops to educate seniors and their families about their legal rights and options in estate planning, elder law, and special needs planning. He serves with the Buddy Baseball League as a coach for the Pirates, a team his son plays on. Mr. Spinks also serves on the Hillsborough County Superintendent Advisory Committee and is active in the American Legion and VFW. He serves on the elder law and military affairs committee for The Florida Bar, and he is a member of the vestry at St Mark’s Episcopal Church. With a career spanning over two decades, Mr. Spinks has established himself as a trusted advisor and advocate in the elder law community.

Alexandra Houle works together with her business partner Elena Houle at My Medicare Solutions, a family company in Auburn, Washington. The company has been in business for 17 years and has served clients in all of Washington state as well as 10+ other states. As a Medicare broker, Ms. Houle is able to represent and compare all the highly rated and recognized insurance companies providing all available Medicare products. The goal of My Medicare Solution is to assist each client in finding an insurance solution that fits their unique needs and make sure that they understand their options and choose a plan that works for them through one-on-one meetings and group presentations. She also provides support for her members all throughout the year and continues to make sure their plan fits year after year.

Brian Isaacson is an attorney with Washington Elder Law PLLC in Edmonds. Mr. Isaacson is a native of the Pacific Northwest and has been practicing law for over 20 years. He focuses on the areas of elder law, Medicaid planning, estate planning, IRA planning, tax planning, and stock option planning. Holding a masters of law degree in Taxation, he is a certified Attorney/CPA, and he is highly respected nationwide in the legal and tax community for his extensive and sophisticated work in tax litigation. An active member of the American Academy of Attorney-CPAs and president of its Washington State chapter, Mr. Isaacson approaches his work with great energy and serves his clients with respect and compassion. He is a member of the American Bar Association Tax Section, the National Academy of Elder Law Attorneys, and Lawyers With Purpose. Mr. Isaacson is a sought-after speaker and has coauthored several books on wealth preservation, including Don’t Go Broke in a Nursing Home; Protect Your IRA—Avoid the 5 Common Mistakes; and Tax Free Money For Long-Term Care.

Aaron Paker follows a trinitarian (not Trinitarian) approach to life based around a core value of Love, including in his legal work. This approach can best be summarized as an overarching belief in Ubuntu (“I am because you are”); an interpersonal commitment to love everyone; and an intrapersonal faith in the value of a “Givers Gain” mentality. His family life, friendships, social services, and legal work are all centered on this idea of treating everyone with respect and love and doing all that he can to improve their lives. To Mr. Paker, a client is not a source of income or another face in the crowd. He prides himself on patiently listening to stories that are completely unrelated to the work he is doing, but that are important for the client to share with someone; keeping in touch after the work is done and ensuring that he puts the extra mile in, even at the expense of the profit margin. It is this need to improve lives that drew him to specialize in Crisis cases, typically Medicaid or Medicaid alternatives and Probate. Mr. Paker has been doing Medicaid work for about 10 years, starting as a paralegal and working his way through Seattle University School of Law as a part-time evening student. He graduated cum laude, with special honors, in his Elder Law and Advanced Elder Law classes, has self-published a guide to Medicaid with over 1,300 copies distributed in the first 2 years, and has successfully filed over 1,000 Medicaid applications.

Travis Pierce is an attorney with Inland Northwest Estate Planning and Elder Law, PLLC, in Spokane Valley. His practice focuses exclusively on elder law and estate planning. He has been an attorney since 1998 and practicing in the state of Washington since 2014. Mr. Pierce is a graduate of Lewis and Clark School of Law in Portland, Oregon. In addition to his JD degree, he earned an LLM (Masters in Law) with Distinction in Elder Law from Stetson University. Mr. Pierce is an active member of the National Association of Elder Law Attorneys and the Washington Association of Elder Law Attorneys.

Scott Terry is an attorney with Terry Law firm in Sumner. His main areas of practice are estate planning and personal injury. Mr. Terry is a local attorney who grew up in Des Moines, Washington. After graduating from Brigham Young University in 1986, he attended Seattle University School of Law. Mr. Terry has worked as a legal analyst on NW Cable News, as a pro tem judge, and has represented clients in more than 40 jury trials. With more than 30 years of practicing law, he is confident in the legal services he provides in Washington.

Mr. Nieman as a Nebraska-based State & Local Tax & Incentives Attorney, he has been working for over 38 years with company executive, tax, legal and site development personnel from around the country. He is called on by them to address Nebraska state and local tax and incentive planning strategies, site selection and development and Nebraska tax disputes (audits, claims, appeals and settlement). Mr. Nieman has led McGrath|North teams responsible for all aspects of site development and economic incentives in Nebraska, including site selection, site acquisition, site negotiation, regulatory and building approvals, project incentives and project entitlements. He has designed and drafted much of Nebraska’s tax, tax incentive and site development legislation. Mr. Nieman was the principal designer and drafter of the numerous Nebraska programs. He was also a co-designer and co-drafter of various other tax and incentive legislation, such as the Imagine Nebraska Act, LB 1107 (2020), LB 895 (2008) which added Tier 6 to the Nebraska Advantage Act, LB 872 (2012) which adopted the market state apportionment rule for business services income, LB 343 (2007) which extended the capital gain exclusion to extraordinary dividends and LB 161 (2017) which extended the tax incentive benefit carry forward period for Tier 6 projects. He has also worked with Nebraska’s business community and lobbyists to defend legislative attempts to repeal or reduce these programs. The above incentive and development programs have created over 100,000 new jobs and $35 billion of capital investment in over 900 business expansions throughout Nebraska. Nebraska’s Governors and State Directors of Economic Development have consulted with Mr. Nieman on economic development policy for over 3 decades. He has also authored a number of studies for the business community outlining strategies to improve Nebraska’s business climate. Mr. Nieman earned his B.S.B.A degree, summa cum laude, from Creighton University College of Business, and his J.D. degree from Creighton University School of Law.

Mr. Otteman is an attorney with McGrath|North and is Chair of the firm’s Tax, Trusts and Estates Group. He specializes in taxation, including state and local taxation, state tax disputes and appeals, state business tax incentives, and site selection and planning. Mr. Otteman has represented clients of all sizes in both income, withholding, and sales tax assessments and claims before the Nebraska Department of Revenue. In addition, he has an extensive background in state tax incentives, including the Nebraska Advantage Act and Iowa’s and Missouri’s incentive programs. He has advised clients of all sizes with their tax incentive applications and claims, and assisted them in key aspects of the expansion planning process. Mr. Otteman is also an experienced Estate Planner and works closely with other members of the firm’s highly recognized and top rated estate planning team. His analytical approach keeps his clients informed on how the law will, or could, affect their business decisions. By looking at situations with a business model analysis, Mr. Otteman spots potential pitfalls and keeps the focus on accomplishing the client’s big picture goals. And, If a dispute should arise, he stands by his team’s ability to provide superior representation before the tax authorities. Mr. Otteman graduated summa cum laude from Creighton University College of Business, and thereafter received his Certified Public accountant registration. Wanting to further expand his capabilities to work with businesses, he received his law degree from Creighton University School of Law, graduating summa cum laude and then his L.L.M. in Taxation from the University of Alabama School of Law where he was valedictorian graduating magna cum laude. Because of his well recognized expertise, Mr. Otteman has been selected as an adjunct faculty member to teach business students at Creighton University College of Business for several years. He has also served as an adjunct faculty member to law students at the Creighton University School of Law. In addition, Mr. Otteman is a frequent speaker to CPA’s on a broad range of issues.

Ms. Blake Salami’s heartfelt mission revolves around supporting families in crafting comprehensive estate plans that not only safeguard their assets but also honor their inherent dignity. With over a decade of dedicated experience in elder law, estate planning, disability rights, and social justice, her passion lies in serving the unique needs of older adults, strategizing with families, and advocating for individuals with psychiatric, intellectual, and developmental disabilities. Beyond her professional pursuits, she finds immeasurable joy in being a devoted wife and mother of two precious children. Family is the bedrock of her values, and this understanding deeply influences her approach to legal practice. Through her journey, she has had the privilege of successfully representing clients in federal and state courts, administrative hearings, and special proceedings. She champions their rights and interests in critical matters, including Medicaid eligibility, guardianship, probate, and civil rights. Ms. Blake Salami is licensed to practice law in both Georgia and New York. She is also a licensed social worker. This multidimensional background allows her to provide a holistic and empathetic perspective to her clients. Together, she wants to build strong families and resilient communities, where every individual’s rights and dignity are cherished.

Mr. Davidson is proud to have a staff that matches his ideals and beliefs in doing whatever it takes to help their clients. Together, they are happy to tackle any concerns you may have for you or your loved ones. He is a devoted father of three grown boys and husband to his lovely wife, Rhonda. Mr. Davidson Christian faith and family are most important to him. He has more than 25 years of experience in the areas of estate planning, elder law, guardianships, probate and administration, trusts and wills, veteran pensions, and special needs planning. Mr. Davidson is dedicated to helping individuals and families plan for the future. He also understands the stress and legal issues involved in dealing with families in the midst of a crisis such as a loved one going into a nursing home or passing away. Mr. Davidson received his J.D. at Cumberland School of Law, Samford University and his Master of Laws in Taxation from The University of Florida Levin.

Ms. Geerdes has established herself as one of the premier trial and asset protection attorneys in the United States. Due to her experience and expertise, She also has extensive management and leadership experience in coordinating state-wide projects for professional legal development related to improving the caliber of attorneys, having trained everyone from novice attorneys to veteran judges on legal practice and the law. Ms. Geerdes highly successful legal career in the state governments also enabled her to develop and maintain close ties with both the local State Legislatures and the State Bars to oversee and litigate the most important legal issues pending in the United States and the local States. She is now one of the most sought-after attorneys to train lawyers across the United States in the area of estate planning, elder law, and asset protection, supervising over 50 attorneys in the United States who specialize in the complex area of asset protection.

Mr. Mullis primarily practices in Elder Law and Estate Planning with Anderson, Walker & Reichert, LLP in Macon, GA, with an additional practice focus on Investigations and Compliance. He received his law degree from Mercer University and his bachelor’s degree from the University of Tampa. Mr. Mullis served as a Judge Advocate General’s Officer in the U.S. Army Reserve, retiring in 2016. His JAG career included estate planning for Soldiers and their family members as well as advice on tax and benefits. Mr. Mullis has unique experience with government benefit programs from his prior concurrent work as a U.S. Department of Defense (DoD) Special Agent. During his 20+ year career as a DoD Agent, his work often examined Medicare, Medicaid, TRICARE, and Veterans Affairs disability and healthcare services and billing, as well as other benefit programs such as Social Security and SSI. Mr. Mullis’s seasoned experience with program coverages, cost share, exclusions, and alternatives to insurance delivers an insider perspective to learning government benefits. His practice with Anderson, Walker & Reichert provides clients with advice and planning support for decisions on future funding of medical cost share, long-term care costs, available options, and qualifying for Medicaid and Veteran benefits, as well as tax-advantaged trusts to implement asset protection goals. Mr. Mullis assists clients with understanding Medicare limitations for long-term care and hospice as well as educating clients on its several coverage parts. He also gives clients information to help them choose whether to enroll with Original Medicare or a Medicare Advantage plan. Mr. Mullis is a member of the National Academy of Elder Law Attorneys.

Ms. Baker practice focuses on elder law (including Medicaid and asset protection planning), disability law (including special needs trust law), and estate planning. She is licensed in Minnesota. Ms. Baker earned her B.A. from the University of Minnesota, Twin Cities and her J.D. from the University of St. Thomas School of Law.

Mr. Estle is practices in the areas of elder law, Medical Assistance planning, probate and trust administration, and general estate planning. He routinely represents clients with elder law issues, focusing on the costs and considerations of long-term care and elder health. Mr. Estle practices with an exclusive estate planning and administration and elder law focus. He received his B.A. from St. Olaf College in Northfield, Minnesota and his J.D. from the University of Arizona James E. Rogers College of Law in Tucson, Arizona. Mr. Estle is admitted to practice in Minnesota and is a member of the Minnesota State Bar Association. He is a Board member on the Minnesota Chapter of the National Academy of Elder Law Attorneys (NAELA).

Ms. Frasier practices and counsels clients about elder law issues, such as long-term care and asset preservation planning, medical assistance and veterans benefits, as well as guardianship and conservatorship, special needs and disability planning, estate planning, and probate and trust administration. She received her B.A. from Carleton College and her J.D. from the University of St. Thomas School of Law. Ms. Frasier is licensed to practice law in Minnesota State Court and is an accredited attorney for veterans benefits before the Department of Veterans Affairs.

In his thirty years of practicing law, Mr. Rephan has focused his practice primarily in the areas of elder law, disability law (including special needs trust law), government benefits law, and veterans law. He has successfully litigated class actions and individual actions on behalf of government benefits recipients. Mr. Rephan has also participated in successful legislative initiatives to increase the rights of persons appealing to the Minnesota Department of Human Services, as well as other rights of government benefits recipients.

Ms. Eurenius, is delighted to help seniors, individuals with disabilities, and their families. She has always focused her practice in the area of elder law, special needs planning and estate planning. Ms. Eurenius, is a certified specialist as a CELA® by the National Elder Law Foundation. Her passion for elder law stems from her personal experiences with her grandmother, Helen. Ms. Eurenius,’s grandmother helped to raise her while living with the family. Around the age of 84, Helen was diagnosed with dementia and a few short years later suffered from a stroke. She watched the repercussions of not planning ahead for these devastating occurrences in life. Ms. Eurenius, went to doctor’s visits and hospital calls at 3:00 A.M. and visited the nursing home. She saw the guardianship and Medicaid process firsthand. Ms. Eurenius, understands the stress and anxiety that a family can be dealing with during these situations. She will take the time to listen to your concerns and work with you to prepare a plan. Ms. Eurenius, plans to use her personal experience and legal knowledge to understand your situation and benefit you. Her goal while practicing law is to be a helping hand through the process, easing the tensions and fears that our clients and their families may be experiencing. Ms. Eurenius, works in the areas of estate planning, Medicaid, asset protection, Veterans benefits, special needs planning, and probate and trust administration. She earned her Undergraduate and M.B.A. degrees from Cleveland State University and her J.D. from Cleveland Marshall College of Law.

Ms. Houck believes strongly in the ability for seniors to have self-determination in the decision-making process regarding their care. She also believes in compassion, empathy, and listening. Her job is to hear her clients concerns, help them discover unknown or unanticipated issues, and work through them to provide options we implement together. Ms. Houck is honored everyday to be able to build relationships with clients and their families, educating and counseling them through what is one of the most difficult times in their lives. She has earned the title and distinction of being certified as an Elder Law Attorney (CELA) by the National Elder Law Foundation. This certification is the highest level of specialty for Elder Law attorneys, and it pushes her to remain at the front edge of Elder Law planning. It allows her to provide the counsel and service my clients and their families need and deserve. Ms. Houck is also certified with the Veteran’s Administration to assist in helping war time veterans and their surviving spouses obtain special benefits to help with long-term care. She earned her J.D. degree from Ohio State Moritz College of Law.

Mr. Deliberato’s practice is focused on estate planning that incorporates wills, trusts, powers of attorney for administration and healthcare to protect the assets of an individual that have been earned over a lifetime. His elder law practice counsels clients on how to plan for nursing home care and how to establish successful Medicaid planning strategies. Mr. Deliberato was born and raised in Garfield Heights, OH. He attended St. Ignatius High School in Cleveland and graduated from the Loyola University, Chicago. Mr. Deliberato began his professional career as a fourth generation Funeral Director. After one short year, he returned to school at the Cleveland Marshall College of Law. He started the firm in 1999. Mr. Deliberato is an active community member, having served on several boards, including the Garfield Heights Financial Oversight Committee, the Northeast Ohio Planned Giving Commission, and the Knights of Columbus.

Ms. Houck believes strongly in the ability for seniors to have self-determination in the decision-making process regarding their care. She also believes in compassion, empathy, and listening. Her job is to hear her clients concerns, help them discover unknown or unanticipated issues, and work through them to provide options we implement together. Ms. Houck is honored everyday to be able to build relationships with clients and their families, educating and counseling them through what is one of the most difficult times in their lives. She has earned the title and distinction of being certified as an Elder Law Attorney (CELA) by the National Elder Law Foundation. This certification is the highest level of specialty for Elder Law attorneys, and it pushes her to remain at the front edge of Elder Law planning. It allows her to provide the counsel and service my clients and their families need and deserve. Ms. Houck is also certified with the Veteran’s Administration to assist in helping war time veterans and their surviving spouses obtain special benefits to help with long-term care. She earned her J.D. degree from Ohio State Moritz College of Law.

Mr. Menninger has been a full-time estate planner since 2014. He is one of only approximately 155 attorneys in Ohio that is certified as a specialist in Estate Planning, Trust & Probate Law by the Ohio State Bar Association. Mr. Menninger helps families implement simple and complex estate planning strategies, advising on tax and asset protection considerations, and educating and counseling clients along the way. He has served as faculty for the OSBA, Wealth Counsel State Forums, the National Business Institute, and Strafford Publications, among other organizations. Mr. Menninger has taught attorneys and CPAs on a variety of subjects, including basic estate planning, trust taxation, IRA planning, and irrevocable trust modification. Recently, he was recognized by Ohio Lawyer Magazine as a Rising Star in Estate Planning. He received his J.D. degree from Northern Kentucky University.

Ms. Daddino focuses her practice on elder law, estate planning, and guardianships. She developed her passion for assisting the elderly due to her upbringing surrounded by aging family members, including being raised with the help of not only a great-grandmother, but also her maternal grandparents. Ms. Daddino attended Wake Forest University School of Law and is licensed in both North Carolina and South Carolina. She is a member of the National Academy of Elder Law Attorneys (NAELA) and serves on the board of the North Carolina Chapter. She is also a member of the North Carolina Bar Association Estate Planning and Fiduciary Law Section and serves as a council member for the North Carolina Bar Association Elder Law Section. In South Carolina, she is a member of the South Carolina Chapter of NAELA and serves on the South Carolina Bar Elder Law Committee.

Mr. Fleming’s main areas of practice include Estate Planning, Medicaid & Elder Law, Probate and Trust Administration, and Business and Corporate Law. While in college, he worked as a weekend event planner at a local nursing home where he was motivated to become an attorney after witnessing nursing home residents struggle to navigate through their Medicaid and Medicare issues. Mr. Fleming earned his B.A. degree from Georgia College and his J.D. degree from Wake Forest University School of Law.

Ms. Horne specializes in guardianship, estate and trust litigation. She volunteers with the Corporation of Guardianship, providing pro bono legal services through the Corporation of Guardianship to vulnerable older adults. Ms. Horne is an experienced and seasoned litigator and a fierce advocate for elder abuse and exploitation victims. In June 2023, the Guilford County Family Justice Center recognized her as its 2023 Elder Justice Champion. Ms. Horne earned her J.D. degree from Elon University.

Ms. Owens is a Board Certified Specialist with the North Carolina State Bar in the area of Elder Law. She also assists clients with Special Needs Planning. Ms. Owens centers her practice on advocacy for older persons, persons with special needs, their representatives, and families. She offers advice for personal and health care planning for long-term care needs; asset protection and navigating the laws governing Medicare and Medicaid; litigation and administrative advocacy for those seeking public benefit and those who are victims of elder abuse (financial or consumer fraud); special needs counseling including Special Needs Trusts and other related issues. Ms. Owens practice area also encompasses Incompetency and Guardianship matters which often include children with disabilities transitioning to adulthood and continued advocacy of their specific needs. She is accredited for the preparation, presentation and prosecution of claims for veteran’s benefits before the Department of Veterans Affairs and as a Veteran Marine spouse is proud to serve military families to receive benefits earned. Ms. Owens earned her B.A. degree, magna cum laude, from The Ohio State University and her J.D. degree from the University of Toledo College of Law.

Mr. Chestnut formerly, he served as a director and practice leader for the Indianapolis office of Ryan, LLC, Thomson Reuters, and Deloitte. He has been involved with real and business personal property tax for more than 30 years. Mr. Chestnut has extensive experience with property tax reduction, administrative appeal representation, assisting clients with strategic tax planning, compliance work including the preparation of all business personal property tax forms and applications, audit representation, and testimony.  He received a B.S. degree in Accounting from Indiana Wesleyan University.  

After graduating from Indiana University School of Law, Mr. Greene started his career in state and local tax as a Sales Tax Hearing Officer with the Indiana Department of Revenue in 1988. He has worked with a small consulting firm as vice president and general counsel. Mr. Green started the state and local tax practice at the Indianapolis offices of Deloitte. He was the national product leader for Grant Thornton’s automation practice; he was the national practice leader for Crowe Horwath’s sales and use tax practice; and he opened his law office as a sole practitioner. Mr. Greene is active in the Institute for Professionals in Taxation (IPT) and serves on the certification committee. He is a frequent speaker on multistate sales and use tax issues, and sales tax process improvement.

Hon. McAdam was appointed Judge of the Indiana Tax Court in 2023. He earned his bachelor’s degree from Indiana University and a law degree from Harvard Law School. Mr. McAdam came to the position after serving as deputy director and chief legal counsel of the Indiana Office of Management & Budget. He replaces retiring Judge Martha Wentworth.

Ms. McDonald’s quantitative analysis allows her to identify tailored incentives opportunities for each company’s specific requirements. Her negotiation skills with government entities highlight her ability to secure monetary incentives. Ms. McDonald’s extensive expertise in property tax, multistate income taxes, and other state tax matters plays a crucial role in helping clients maximize the benefits of incentives while navigating complex regulatory landscapes. Her dedication to understanding the intricacies of tax regulations and her commitment to delivering tailored solutions underscore her value to clients in achieving their goals. Before joining KSM, she gained experience in both public accounting and corporate environments. Ms. McDonald is a member of the Indiana CPA Society.

Professor Swain also serves as a lecturer of business law for the online MBA program offered by the Jones Graduate School of Business at Rice University. His area of expertise in business law is state and local tax (SALT). Before transitioning to academia, Professor Swain held the position of Chief Counsel of the Revenue Division for the Indiana Attorney General, where he oversaw all tax litigation for the State of Indiana for twelve years. Before that, he worked as a tax manager at KPMG and Arthur Andersen’s offices in Denver, Colorado, specializing in tax controversies (audit defense) and corporate transactions within the SALT division. He has written over 200 tax-related articles and has delivered numerous lectures on tax topics.

Ms. DeWall is an experienced elder law and estate planning attorney who focuses her practice on Medicaid planning and asset protection.  Her practice is dedicated to providing comprehensive elder care services that prioritize her clients’ quality of life, asset preservation, and peace of mind.  Ms. DeWall’s commitment to empowering families during vulnerable times has made her a trusted advisor in the field. She is a member of the Elder Law and Disability Rights Section of the State Bar of Michigan, the National Academy of Elder Law Attorneys, and the Life Care Planning Law Firms Association.  She frequently speaks at conferences, sharing her expertise to help clients and fellow attorneys understand the intricacies of long-term care planning. Ms. DeWall earned her J.D. degree from Western Michigan University Cooley Law School.

Mr. Lynch focuses in the areas of estate planning, probate, business and corporate planning, elder law, asset protection, residential and commercial real estate, and related litigation. He represents many of the law firm’s transactional clients, helping individuals create estate plans, start businesses, and buy and sell real estate. Mr. Lynch enjoys working with clients across the wealth spectrum, helping them avoid a costly probate process and simplify the management of assets during their lifetimes. He has helped clients with hundreds of acres in land holdings, family camps, large investment and retirement accounts, vast firearms collections, family conflicts, special needs children, diverse business interests, and more. Mr. Lynch earned his B.S. from Northern Michigan University (with honors), and his J.D. degree from Michigan State University College of Law (with honors).

Ms. Patterson, Esq. is a distinguished attorney who is the Principal Attorney of the esteemed law firm Patterson Justice Counsel, PLLC. She is also the President and Director of Research at The PuLSE Institute, a nationally renowned independent, nonpartisan anti-poverty think tank. Both organizations are headquartered in the historic city of Detroit, Michigan USA. Driven by conviction that the law is an important instrument of justice that can make a positive difference, Ms. Patterson began her legal career as a United States Federal Government Attorney, working for the Social Security Administration (SSA). Serving in one of the Federal Government’s key agencies that administers benefits for millions of Americans, Attorney Patterson trained at SSA Hearing and Appeals Division Headquarters in Falls Church, Virginia, just outside the nation’s capital. In her role at the Social Security Administration, she was designated as an Attorney Advisor to Administrative Law Judges across the United States and United States Territories, including Puerto Rico. Ms. Patterson advised judges and wrote judicial opinions concerning Title II and Title XVI Social Security Benefits, which ensured judicial integrity and the legitimacy of the adjudicative process in the application of the law in granting relief to Social Security beneficiaries. As a veteran legal practitioner, Attorney Patterson leads clients on the transformational journey of becoming the legacy pioneers of their generation through properly and appropriately planning, preparing, protecting, preserving, and passing their valuable assets, financial wealth, and wisdom for the benefit of succeeding generations.

Committed to her craft, Ms. Patterson holds a Certificate of Completion in the Probate and Estate Planning Certification Program through the Institute of Continuing Education in Michigan. A skilled advocate in the courtroom, she is also dedicated to helping clients navigate the difficulties presented by legal challenges and effectively guides and represents them when confronting conflicts in the complex court process. 

Armed with a decade of legal expertise that has placed her at the center of solving some of the most complex legal issues for clients, as well as serving as a public advocate on the issues, Ms. Patterson has built and led influential businesses and nonprofit organizations that have made meaningful and lasting impact. Her work has established her as a prominent woman in executive leadership, including being one of the handful of Black women leading major national think tanks and among the rare 2% of Black women lawyers in the United States. A frequent analyst and sought after speaker on law, public policy, and leadership, Ms. Patterson regularly serves as a panelist and keynote speaker advocating for equitable policies and women in government and business leadership, including The PuLSE Institute’s Global Women’s History Month program with keynote by UN Under-Secretary General, Dr. Natalia Kanem. Her passion for the law, legacy, and leadership, stems from her love of history, and how it can be applied to contemporary issues in order to create a future for the betterment of humanity. Ms. Patterson is the author of many published articles on estate planning, economic policy, and public leadership, and is the author of an upcoming book on the principles to apply for leaving a lasting and transcending legacy, due for release soon.

Mr. Quinn is a distinguished attorney with over 20 years of expertise in Estate Planning, Probate and Elder Law. His remarkable career is marked by numerous accolades, including multiple recognitions as a Top 10 Attorney in Michigan for Estate Planning and being named one of the Top 100 Attorneys in Michigan by the National Black Lawyers for consecutive years. Beyond his legal accomplishments, Mr. Quinn leadership journey began during his college years when he played football for the University of Michigan. As an active member of the 1997 National Championship football team during his senior year, he demonstrated the same dedication and teamwork that he now brings to his legal practice. He currently serves as the Chair of the Real Property Trusts and Estates Section of the National Bar Association and has been a consistent contributor to Michigan’s Institute for Continuing Legal Education (ICLE), where he also served on the Executive Committee for years. Mr. Quinn’s role as a sought-after speaker by bar associations, Continuing Legal Education organizations and churches nationwide underscores his passion for sharing his extensive knowledge and expertise. In addition to his professional achievements, he is deeply committed to his community, serving as an ordained pastor. Mr. Quinn personal life is equally inspiring, having been married to his beloved wife, Adrienne, for over two decades. Together, they have two wonderful children, Titus and Jaida. His life and career are a testament to high achievement, leadership, and a deep commitment to making a positive impact. Mr. Quinn journey from a national championship football player to a top-tier attorney and community leader exemplifies the heights one can reach with dedication, passion, and a drive to serve others.

Mr. Yonkers main areas of practice are elder law and estate planning. Prior to becoming a lawyer, he worked as a Legal Clerk and has focused his education and practice in the areas of Estate Planning and Elder Law. He is a NAELA member. Mr. Yonkers is passionate about the outdoors and volunteers with the Friends of Harlow Lake trail builders group, the Upper Peninsula Land Conservancy, and the 906 Adventure Team, a youth cycling group where he has served as a coach and on the Board of Directors. Mr. Younkers earned his undergraduate degree in Public Administration from Ferris State University and completed his Juris Doctorate at Thomas M. Cooley Law School.

Mr. DeFilippis is a partner with 20 years of tax experience. He specializes in gift, estate, and fiduciary taxation and planning. He brings a unique skill set to all areas of wealth transfer planning and compliance including estate, gift, generation-skipping transfer tax planning, fiduciary income tax, fiduciary accounting, charitable planning, and business succession planning. Prior to joining Citrin Cooperman, Mr. DeFilippis practiced law for some of New Jersey’s top law firms in the areas of estate planning, including drafting and implementing of complex estate planning documents, estate administration, estate and gift tax compliance, probate litigation, and guardianships. His legal experience provides him with a unique and well-rounded perspective in areas of the trust and estate planning and compliance that serves his clients well at Citrin Cooperman. Mr. DeFilippis is admitted to the New Jersey, New York, and Florida bars.

Ms. Ferrantelli has a diverse background in public accounting with over ten years dedicated to delivering complex Trust, Estate, Gift and Generation Skipping Transfer Tax planning, administration, and tax services to the clients she serves. As director, She has broad national tax experience. Ms. Ferrantelli has a deep understanding of fiduciary and transfer taxes and employs a collaborative approach with clients and their advisors to ensure client goals are defined, implemented and achieved. Planning areas include multi-generational wealth preservation through transfer tax strategies, charitable giving and succession planning. She also assists individual and corporate trustees with administration services by way of providing fiduciary accounting services and complex tax analyses.

Ms. Niemela has over 30 years of extensive experience in High Net Worth, Tax Planning, and Trust and Estate practices. She graduated with a Bachelor of Business Administrative Accounting from Montana State University of Billings. Prior to joining Citrin Cooperman, she held a significant leadership position as a shareholder with Anderson ZurMuehlen and Company. Her deep knowledge of the High Net Worth, Tax Planning, and Trust and Estate practices field has been instrumental in guiding clients through complex financial decisions, ensuring compliance and optimizing wealth preservation. Ms. Niemela’s holistic approach to trust and estate compliance and planning positions her as a reliable partner for clients seeking expert financial guidance. At Citrin Cooperman, she leverages her expertise to provide strategic financial solutions that drive tangible results. With a track record of transforming financial challenges into opportunities, Ms. Niemela is dedicated to nurturing the financial well-being for individuals and organizations alike.

Ms. Oboda is a partner with over two decades of experience in public accounting. With a focus in trust and estates, she provides tax, financial, estate, and succession planning. She specializes in coordinating family group returns, including their entities, trusts, and private foundations, in addition to their personal returns. Ms. Oboda clients include trusts and estates, high net worth individuals, closely-held businesses. She is an active member of the firm’s Trusts and Estates Practice. Ms. Oboda has presented at a number of events and has written a number of articles relating to estate planning. She has a well-rounded background due to her experience working at firms that has exposed her to all aspects of engagements, including bookkeeping and attest work (401k and not-for-profit audits). Ms. Oboda has significant tax experience, working with corporate, partnership, S-Corp, trusts, and individual returns, awarding her with an in-depth understanding of the engagement and her client’s transactions.

Mr. Abrahams specializes in Tax Planning, Tax Litigation, Estate Planning and Probate matters. He helps clients meet their legal and tax planning goals and objectives in the areas of business tax planning, entity formation, business transactions, wealth preservation, protection of assets, estate planning and probate estates. Mr. Abrahams also advises clients who have been contacted by the IRS regarding an audit or dispute of a tax return or a tax assessment. He represents individuals and businesses in Maryland, the District of Columbia and Ohio. Mr. Abrahams has published in numerous tax-related publications including: “Irrevocable Life Insurance Trusts as an Effective Estate Tax Reduction Technique” in The Practical Tax Lawyer (Summer 2013) and ABA Section of Taxation News Quarterly (Summer 2013); “Employment Cases and Planning Implications” in the ABA Tax Times (November, 2017); “Medical Cannabis Business Operations: How can business owners navigate the Tax and Banking Law Minefields” in Bloomberg Tax (Tax Management Memorandum – February 4, 2019) (Reprinted in Maryland State Bar Association Tax Talk in 3 parts in 2019 and 2020); “Graegin Loans – Another Way to Reduce Estate Tax” in Bloomberg Tax (Tax Management Memorandum – May 2, 2019); “Representing the Professional Selling or Purchasing a Minority Interest in a Corporate Practice” in The Practical Tax Lawyer (Winter 2022) (Reprinted in Maryland State Bar Association Tax Talk in May 2022); “Update on Worker Classification for Professional Practices and Businesses” in The Practical Tax Lawyer (Winter 2023) (Reprinted in Maryland State Bar Association Tax Talk in Spring 2023).

Mr. Abrahams has over 25 years of substantive legal experience. In addition to a law degree from the Cleveland-Marshall College of Law, he has an Advanced Degree in Taxation from the Georgetown University Law Center. He is licensed in Maryland, the District of Columbia and Ohio. Additionally, he is admitted to practice in the Federal District Court for the Northern District of Ohio, the Federal 6th Circuit Court of Appeals, the United States Tax Court, and the United States Supreme Court.

Mr. Bornino’s practice focuses on assisting business owners with ownership transition planning and execution, with specialties in valuation advisory and ESOP advisory. He has been active in the national ESOP community for 25+ years and has been involved in 1,000+ ESOP advisory and valuation engagements. ESOP services provided include ESOP feasibility studies, initial ESOP valuations, ESOP implementation consulting, transaction advisory and structuring (company-side and trustee-side representation), annual ESOP valuations, fairness and solvency opinions, ESOP valuation report reviews, ESOP dispute consulting and advisory, and ESOP trustee advisory. Mr. Bornino currently serves on the Executive Committee of the Ohio/Kentucky Chapter of the ESOP Association and is the Chairman of its ESOP Awareness Committee and a member of its Membership Committee. He is a past winner of The ESOP Association’s Membership Recruitment Award for his work championing Employee Stock Ownership Plans. Mr. Bornino earned his undergraduate degree from Ohio University and his MBA in Finance and Economics from Case Western University.

Mr. Grundy’s main areas of practice include estate planning, succession planning, probate and business law. He has spoken at several continuing education seminars for lawyers on topics of estate planning, probate, and small business over the years. Mr. Grundy has spoken at the national conference of a Protestant denomination on the topic of “business as missions” in 2013. He has traveled extensively nationally, with limited international travel, in support of a few of his clients and the business as missions movement. Mr. Grundy is a member and coach of the OPEN Network of non-profit/charitable organizations. He earned his J.D. degree from the University of Akron School of Law.

Mr. Jamison, joined Prairie Capital Advisors in 2016 and is a shareholder in the firm. He is responsible for business development and growth initiatives and focuses on advising business owners about ownership transition alternatives including employee stock ownership plans (“ESOPs”) and mergers and acquisitions (“M&A”), among others. Services include adequate consideration analyses, feasibility studies, transaction financing and restructuring, fairness and solvency opinions, post-transaction cash flow analyses and annual valuations. Mr. Jamison has performed valuation and M&A work on a variety of companies in various industries. He also frequently presents webinars and speaks at conferences, including those hosted by Prairie as well as The ESOP Association (“TEA”), the National Center for Employee Ownership (“NCEO”) and the Ohio Employee Ownership Center (“OEOC”) on topics including ESOPs, sustainability, and other ownership transition matters. Mr. Jamison also serves on the Advisory Committee of the Ohio/Kentucky ESOP Chapter, is an officer for the Michigan chapter of the ESOP Association and sits on the Board of Directors for the Tennessee Center for Employee Ownership (“TNCEO”). He earned his undergraduate degree from Bellarmine University, his Master of Business Administration degree from Indiana University.

 Mr. Scott founded his practice in 2011, beginning in California. In 2020, he and his family relocated to Southeastern Ohio, where he has established a practice in Marietta. His license to practice in West Virginia is pending. Mr. Scott and his dedicated teams focus entirely on helping families and business owners to plan their futures. Working in close collaboration with a trusted network of financial advisers, CPAs, bankers, and real estate professionals, he delivers high-quality legal services in a no-nonsense fashion. He has prepared well over 3,500 estate and business plans, from basic revocable trusts to complex special-needs and asset-protection planning. Many of his cases involve high-net-worth business owners who desire sound strategies for their succession and tax minimization goals.

Mr. Scott received a Bachelor of Music degree with emphasis in Vocal Performance from Brigham Young University. He has sung in multiple countries and in a dozen languages, including an appearance at Carnegie Hall.  Mr. Scott has released two solo albums under his own label and continues to perform as occasion permits, including for clients on vintage grand pianos at his offices. Having held FINRA Series 7 and 66 licenses, as well as life, accident, and health with annuities and long-term care licenses for many years, He brings a deeper knowledge of the financial implications of legal decisions on important planning considerations. Although he gave up those licenses in 2021 to focus entirely on the law, he remains deeply connected to the financial industry and maintains important relationships to better serve his clients.

Ms. Blattner is an attorney in private practice. She brings considerable skills, passion, and excellence in the areas of probate litigation, probate administration, and Guardianships/Conservatorships. Ms. Blattner represents clients in all different capacities, assists with the Courts as a Guardian ad Litem, and collaborates with fellow counsel. She is an active member of the Colorado Bar Association, including the Elder Law Section as a legislative liaison, as well as the El Paso County Bar Association – Probate Section. Ms. Blattner is also a member of the National Guardianship Association and serves as a Board of Director of the Pikes Peak Elder Justice Center. She has been actively involved in the general and legal community throughout her legal career and has received a number of awards and accolades for her community involvement. Through the Civic and Community Affairs Subcommittee, she began serving as the Managing Editor of the Senior Law Handbook in 2023, a joint publication of the Colorado Bar Association and Colorado Legal Education in Colorado, Inc. Ms. Blattner has presented to the community and other legal professionals on a variety of topics over the years, including Domestic Relations Cases, Guardianships/Conservatorships, NGA Standards of Practice for professional Guardians and Conservators, basic estate planning, and probate administration. She grew up in Lakewood, Colorado, and attended the University of Colorado at Denver where she received her B.S. in Business Management, cum laude, and then her Juris Doctorate from the University of Denver – Sturm College of Law in 2009. Ms. Blattner strongly feels that a person’s rights are not determined by their age or level of capacity. She strives to use collaborative approaches to find solutions for families during all stages of life.

Mr. Roth is the Managing Partner of the Probate & Estate Planning Division of Gasper Law Group. He joined the Gasper Law Group in 2017 after twenty years as a prosecutor. Mr. Roth started as an intern in the Douglas County District Attorney’s Office, trying numerous misdemeanors and DUI’s while still in law school. Upon graduation, Mr. Roth joined the Fourth Judicial District Attorney’s Office, progressing through the specialty units of Economic Crime, Gang Prosecution, Vehicular Homicide, Special Victims Unit and eventually homicide cases in El Paso and Teller Counties. He then joined the Violent Crimes Assistance Team at the Colorado Attorney General’s Office, Special Prosecution Unit where he traveled the state, assisting and trying complex homicide and death penalty cases. Mr. Roth has also taught search and seizure, courtroom testimony, and officer involved shooting classes at several police academies, the Central Mountain Training Foundation for detectives and at Colorado Organization for Victim Assistance (“COVA”) conferences. In addition to his prosecutorial experience, he was a reserve officer for the Parker Police department for thirteen years where he worked as a patrol officer, seeing both sides of law enforcement. He brings his vast experience in the courtroom to The Gasper Law Group where he represents clients in the areas of Probate and Estate Planning. Mr. Roth earned his Law Degree from the University of Denver in 1999 and his undergraduate degree, a self-constructed criminal justice major with a minor in business administration, in the scenic setting of Fort Lewis College in Durango, Colorado. Before law school, he also played football for the semi-pro team, Colorado Springs Hornets. In any remaining spare time, the fifth generation Coloradoan enjoys researching the history of Colorado’s historic ghost towns and mining towns, taking his German Shepherd on hikes, and yelling in frustration at Broncos, Avalanche or Rockies games.

Ms. Seal is of counsel at Gasper Law Group in Colorado Springs. She is the Public Administrator for the Fourth Judicial District of Colorado, serving El Paso and Teller Counties. Ms. Seal is the first person ever awarded an LL.M. Degree in Elder Law from the Stetson University College of Law, graduating with honors. She is a past chair of the National Guardianship Network. Ms. Seal is a member of the American Bar Association’s Real Property, Trusts and Estate Law Section where she is a past chair of the Surrogate Decision-Making Committee and a member of the Senior Lawyers Division. She serves as an ABA advisor to the ABA Commission on Law and Aging. Ms. Seal is a former President of the National Academy of Elder Law Attorneys and is past-chair of the Guardianship Section and is a Fellow of the Academy. She is one of only seven attorneys in Colorado designated a Certified Elder Law Attorney by the National Elder Law Foundation. Ms. Seal is the author of Colorado Elder Law, published by Thompson West Publishing as part of their Colorado Practice Series. Her practice is concentrated in the areas of elder law, protective proceedings, probate, financial exploitation of the elderly, and related matters.

Mr. Bowden is an Atlanta native, who attended high school at The Rectory School in Pomfret, Connecticut, before graduating from The Westminster Schools in Atlanta, Georgia. He then attended Emory University and graduated with a Bachelor of Arts degree in history. After college, Mr. Bowden worked for an internationally recognized law firm in Atlanta before enrolling at the Emory University School of Law, from which he earned his Juris Doctor in 2012.

During law school, Mr. Bowden worked for the Honorable Michael Johnson in the Superior Court of Fulton County and the Honorable Julie Carnes in the United States District Court for the Northern District of Georgia. After law school, He briefly interned with the Honorable Robert Flournoy, III in the Superior Court of Cobb County.

In February 2013, Mr. Bowden started his own legal practice, Bowden Law, LLC, focusing primarily on estate planning, estate administration, estate litigation, guardianship, conservatorship, and business planning. In March 2017, he affiliated his practice with the firm of Johnson & Ward. Mr. Bowden has extensive experience not only in the estate planning, estate administration, trust, guardianship, conservatorship, and business planning areas, but also in the personal injury, landlord/tenant, domestic relations, creditor/debtor, traffic disputes, and general litigation areas.

Since joining The Bowden Law Firm in January 2020, Mr. Bowden has focused his practice on estate planning, probate and estate administration, trust administration, including the removal and appointment of trustees and judicial and non-judicial trust modifications, business planning, and guardianship and conservatorship appointments, including emergency guardianships and emergency conservatorships.

Ms. Boyd’s practice focuses on estate planning, transfer tax planning, and charitable giving. In particular, she advises clients regarding sophisticated wealth transfer strategies, business succession planning, and the formation and taxation of private foundations and other charities.

Ms. Boyd was a member of the inaugural 2022-2023 class of the Southeast Fellows Institute of The American College of Trust and Estate Counsel and a member of the 2022-2023 class of the Philanthropic Advisor Leadership Institute. She has previously served as the Secretary of the State Bar of Georgia Fiduciary Law Section Code Revision Committee and currently sits on the boards of two Atlanta charities.

Mr. Brooks is an Atlanta-based estate planning and probate firm serving clients throughout Georgia. He is also an Adjunct Professor of Law at Georgia State University College of Law, his alma mater, and holds an LL.M. from the University of Florida Graduate Tax Program. Mr. Brooks is an active member of STEP, the Estate Planning and Elder Law Sections of the Atlanta Bar Association, and various other professional organizations.

Ms. Lacey nationally recognized expert in elder law and special needs planning, she has over thirty years of experience in matters involving estate planning, probate, elder law, and planning for disability. Ms. Lacey is one of a handful of Certified Elder Law Attorneys in Georgia and has been a member of the Special Needs Alliance for over two decades.

Mr. Ouzts is an Associate in the firm’s Jacksonville office. His Practice concentrates on estate planning, trust and estate administration, gift and estate taxation, probate, and representation of tax-exempt organizations. Mr. Ouzts brings a well-rounded background to these areas, drawing from his legal education and practical experience.

Passionate about taxation, Mr. Ouzts obtained his LL.M. in Taxation from the University of Florida Levin College of Law. He earned his Juris Doctor degree at Mercer University’s Walter F. George School of Law, graduating cum laude. During law school, Forbes was an active member of the Phi Delta Phi Honor Society, the Business, Bankruptcy & Tax Law Society, and the Mercer Low Income Tax Clinic. Mr. Ouzts earned his Bachelor of Arts in Political Science from the University of North Florida. He is licensed to practice law in Georgia and is in the process of becoming licensed in Florida.

Mr. Saunders is licensed in Alabama and Georgia to practice law, and focuses his practice in estate and trust planning and administration, probate matters, and nonprofit/tax exempt organizations.

He assists individuals and families preserve and transfer wealth to their loved ones and charitable organizations by crafting and implementing a variety of estate planning techniques, including the routine preparation of wills, powers of attorney, advance health care directives, and revocable and irrevocable trusts. Mr. Saunders also assists individual and corporate administrators, executors, and trustees with estate, probate, and trust administrations. Such strategies focus on advising individuals and families with regards to estate planning, income, estate, gift, and generation-skipping tax issues, and tax savings and minimizing strategies. He has helped blended families, non-married couples, and others configure optimum estate planning options. Mr. Saunders advises family businesses about succession planning and other entrepreneurs in entity formation matters.

His practice also involves representing beneficiaries of estates and trusts. Mr. Saunders frequently supports a family’s team of accountants, financial planners, insurance agents, and other financial advisors in the preparation of estate plans, and filing of gift tax returns, estate tax returns, and fiduciary income tax returns. He also routinely receives guardian ad litem appointments from local courts.

Mr. Saunders often works closely with nonprofit and tax-exempt organizations, from counseling donors in achieving charitable planning and giving goals to helping numerous entities and organizations of all sizes and budgets obtain and maintain federal tax exemption as well as routinely guiding these nonprofit and other tax-exempt organizations with incorporating or designing effective policies.

Mr. Turner has practiced as an estate planning attorney for over a decade with a particular focus on complex estate and wealth transfer planning, wealth preservation planning, and estate and trust administration. His diverse experience includes advising clients on a range of issues, including business succession planning, charitable planning, educating next generation family members, and family office planning.

As a fifth-generation family owner of a Georgia company with diverse asset composition, Mr. Turner understands the complexities and nuances of the intra-family issues that arise in the family business context from both a personal and professional standpoint. This unique perspective on multi-generational estate and family business planning enables him to provide practical and customized solutions that address his clients unique needs and goals.

Ms. Berthelot is an Assistant Professor in Residence and Associate Director of Undergraduate Studies for Human Development and Family Sciences (HDFS) at the University of Connecticut. She is also the Editor and Chief for NAELA (National Academy of Elder Law Attorneys) News. Her research and advocacy is primarily about access to healthcare for people who are over sixty-five and for people with disabilities. She earned her Master’s degree in social work from Syracuse University, after which she designed, implemented, and then coordinated a Joint Commission Accredited hospice program in the Mississippi delta. Finding herself fascinated by the legal and ethical questions surrounding death and dying, Ms. Berthelot pursued her law degree at the University of Mississippi. After graduating, cum laude. She joined the Center for Medicare Advocacy, a national not-for-profit law firm. As a senior attorney, Ms. Berthelot oversaw the Center’s advocacy efforts. She also provided legal advice and representation to Medicare beneficiaries unfairly denied Medicare coverage or access to healthcare, wrote articles for national publications, produced educational materials, engaged in educational outreach activities with a particular focus on the Medicare hospice benefit, was a contributing author to the Medicare Handbook, and served as co-counsel for federal class action lawsuits challenging improper Medicare policies. Also while with the Center, Ms. Berthelot was the lead Medicare trainer for Connecticut’s State Health Insurance Assistance Program and for Connecticut’s Medicare Senior Patrol. She is a former chair of the steering committee for the National Academy of Elder Law Attorneys’ Health Care Section and she is the former Connecticut liaison for National Healthcare Decisions Day. Ms. Berthelot is currently a member of the Mansfield Town Council.

Mr. Bickford is a graduate of Harvard College and the University of Connecticut School of Law. From 1974 through 1981 he was employed by Neighborhood Legal Services, Inc. During his last three years there he was director of the Senior Citizens Law Project covering North Central Connecticut. From January 1982 through October 1992 Mr. Bickford was a partner in the firm of Weed & Bickford (formerly Weed, Kerrigan & Bickford), engaged in the general practice of law. On November 1, 1992 he opened the Law Offices of George B. Bickford as a sole practitioner in East Granby, Connecticut and, as of July 1, 2009, the firm is known as the Law Offices of George B. Bickford, LLC. The office consists of two attorneys and a highly trained paralegal staff concentrating in elder law issues. For many years he has been a guest speaker before bar, medical, social service and public groups on the topics of Social Security, Medicaid and estate planning for the elderly with long-term medical needs, the area in which he currently limits his practice. Mr. Bickford was a member of the Board of Directors of the Alzheimers Association Connecticut Chapter for many years, and he continues to provide them counsel and assistance. He is also a member of the National Academy of Elder Law Attorneys and the Executive Committee of the Elder Law Section of the Connecticut Bar Association.