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Mr. Bendell handles cases in the areas of personal injury, criminal defense, business and real estate litigation, and other matters that require work in the courtroom. Legal colleagues respect him for his integrity and cordiality. Clients appreciate his responsive service and ability to get results for them. Mr. Bendell obtained his Juris Doctor degree from Rutgers Law School after completing his Bachelor’s Degree at the College of William and Mary. He is licensed in Idaho and Washington.

Mr. Gordon has earned a reputation while litigating hundreds of court cases of being an aggressive advocate who will not back down to anyone and who will fight to the end for his clients. Mr. Gordon is active in the trial lawyers association where he has served several terms on the board of governors, served as an editor of the Trial Journal, filed persuasive amicus briefs on important issues before state appellate courts, and has written several award-winning articles on important personal injury topics. He scored a massive victory for injury victims in the landmark case of Pena v. Viking Insurance Company. In Pena, Mr. Gordon persuasively convinced the Idaho Supreme Court to strike down provisions in insurance policies that eliminated coverage for people injured by an underinsured motorist. He is admitted to practice in Idaho. Washington, Oregon and Utah. Mr. Gordon earned his J.D. degree from S.J. Quinney College of Law.

Mr. Holman is a dedicated trial attorney who represents injured clients across Idaho with skill, compassion, and relentless advocacy. Over the course of his career, he has handled hundreds of personal injury cases—from auto and trucking collisions to premises liability and bad faith insurance disputes—recovering millions on behalf of his clients. Before founding his own firm, Mr. Holman served as the Managing Attorney for a growing regional personal injury law firm, where he oversaw daily operations, led trial teams, and guided the firm’s growth throughout Idaho. He later worked with another prominent regional firm, managing a high-volume caseload, negotiating complex insurance claims, and building a reputation for strategic, client-focused representation. Mr. Holman began his legal career as a judicial clerk for the Idaho District Courts and the U.S. District Court in Boise, where he gained firsthand insight into how judges evaluate cases—a perspective he now uses to craft winning arguments for his clients. A proud graduate of the University of Idaho College of Law, he served as a Managing Editor of the Critical Legal Studies Journal and competed on the Mock Trial Team. He also earned his Bachelor of Science in Political Science from the University of Idaho, where he was recognized as the Outstanding Senior of his graduating class.

Mr. Isanga has taught Professional Responsibility and Torts at the Idaho College of Law. Professor Isanga has also written a treatise on Personal Injury Law. He earned his J.S.D. and LL.M from the University of Notre Dame Law School.

Mr. Jacobson has represented large and small corporations, as well as individuals in various business and litigation matters. Mr. Jacobson is the author of Through the Looking Glass: Sustainable Development and Other Emerging Concepts of International Environmental Law in Gabcikovo-Nagymaros Case and the Trial Smelter Arbitration published in Transboundary Harm in International Law: Lessons from the Trail Smelter Arbitration, Cambridge University Press (2006). Mr. Jacobson began his legal career clerking for the Honorable Darla S. Williamson, Fourth Judicial District, State of Idaho. Following clerkship, Mr. Jacobson joined the firm of Sasser & Inglis, P.C. as an associate, and later became a partner in the firm of Jacobson & Jacobson, PLLC. He currently practices law as the managing partner of Jacobson & Jacobson, PLLC. While in law school, Mr. Jacobson interned in the U.S. Attorney’s Office for the District of Idaho, where he co-authored briefing submitted to an en banc panel of the Ninth Circuit. Mr. Jacobson was a student editor of an on-line international law publication entitled The German Law Journal, which is edited by Washington and Lee School of Law Professor Russell Miller.

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. Additionally, his experience provides him with insights into financial decisions, social work and life care plans associated with guardianships and conservatorships. This background informs his personalized service and compassionate approach to family legal matters. He is professional yet approachable and is full of positive energy when it comes to helping his clients.

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, Texas, with a B.A. in political science and communications. He then attended Marquette University in Wisconsin and graduated with a J.D. 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.

Ms. Miroslavich is an accomplished attorney dedicated to helping clients navigate complex legal matters through proactive problem-solving and out-of-court solutions. As a best practice, she believes that effective estate planning is about more than just paperwork; it is about providing families with peace of mind and protecting their future. A dedicated advocate for alternative dispute resolution, Ms. Miroslavich graduated magna cum laude from Mitchell Hamline School of Law, where she also earned a Certificate in Conflict Resolution Theory and Practice. She further honed her expertise by studying arbitration at the University of Queen Mary in London. This advanced training underpins her commitment to out-of-court solutions. Prior to attending Mitchell Hamline School of Law, Ms. Miroslavich built and ran a successful boutique business for many years, following her undergraduate studies in Psychology at Luther College.

This background provides a practical, client-focused approach to her legal career and offers clients the confidence of working with an attorney who understands both the legal and practical implications of their decisions. Ms. Miroslavich specializes in estate planning for individuals and families, including the creation of Revocable Trusts, Wills, Powers of Attorney, and small business succession planning. She also facilitates collaborative prenuptial agreements, cohabitation agreements, and postnuptial agreements. Ms. Miroslavich currently serves as the Vice President of the MN State Bar Association District 19 Board and is deeply involved in collaborative efforts as a Board Member and Outreach Committee Chair for the Collaborative Law Institute. A former clerk for a Dakota County judge, she is also a Rule 114 Qualified Neutral (mediator) and has been recognized by her peers as a Rising Star in 2024 and 2025.

Ms. Cort focuses her practice on resolving Federal and New York State tax controversies. For over twenty years, she has assisted individuals and businesses with IRS and NYS tax matters including New York State and New York City residency audits, IRS and NYS audits and appeals, unfiled returns, income tax, sales tax, withholding tax, responsible person assessments, liens and levies, tax warrants, innocent spouse, voluntary disclosure, installment agreements and offers in compromise. Among other honors, Ms. Cort has been selected to New York Metro Super Lawyers, a designation given to only five percent of the lawyers in the state. She has served as Chair of the IRS Downstate New York Practitioner Liaison Group and Chair of the Business Law, Tax and Accounting Committee of the Nassau County Bar Association. Ms. Cort also served on the Executive Committee of the NYS Bar Association Tax Section, where she contributed to policy papers. She is admitted to practice in New York and Pennsylvania, and before the U. S. Tax Court.

Mr. Reed concentrates his practice on state tax controversies, planning and unclaimed property. A former litigator for the Massachusetts Department of Revenue, he has represented clients in state tax controversy matters in over 30 states and has obtained favorable letter rulings for clients in several different jurisdictions. Mr. Reed regularly advises on the constitutionality of state tax positions, the availability of exemptions and incentives, and how to source revenue streams for state corporate income tax and sales tax purposes. He has handled New York qui tam (whistleblower) lawsuit litigation and received widespread acclaim for arguing and winning the closely-watched IT USA, Inc. case before the New York Tax Appeals Tribunal. Besides state tax, Mr. Reed also devotes a significant part of his practice to unclaimed property. In the federal tax area, he has favorably resolved IRS audits and has successfully represented taxpayers in appeals conferences before the IRS Office of Appeals. Mr. Reed is the author of “The Reed Report,” a State Tax Notes column. He also writes a “Shop Talk” column for the Journal of Multistate Taxation and Incentives. Mr. Reed is the former editor in chief of the State and Local Tax Lawyer and is on the State and Local Tax Executive Committees for both the American Bar Association and the New York City Bar Association.

Rothenberg Tax Law is a boutique law firm with a niche focus in federal and state tax controversy and multistate state and local tax consulting. Mr. Rothenberg is the former Practice Leader for Tax Controversy Services for a top 15 accounting firm. He represents clients before the Internal Revenue Service and various state revenue departments, with special expertise in matters before the New York Department of Taxation and Finance, the New York City Finance Department, and the New Jersey Division of Taxation. Among other areas, he specializes in residency taxation, sales and use taxation, responsible person assessment defense, remote worker taxation, and multistate nexus analyses, as well as tax audits and appeals for businesses and business owners. Mr. Rothenberg is a frequent lecturer and author on numerous tax topics, and he genuinely enjoys his work assisting clients from high-net-worth individuals to smaller mom/pop operations with their tax entanglements.

Ms. Zaffram is a member of the firm’s Real Estate & Finance Group, where she focuses her practice on federal and state tax law, with particular emphasis on tax-exempt financings and state and local finance law. In the area of public finance, Pietra has assisted with numerous tax-exempt bond financings and has experience conducting tax due diligence review and drafting tax documents required for tax-exempt bond closings. As tax counsel, she also provides tax advice relating to the structuring of financings to comply with state and federal tax law, addressing ongoing arbitrage and rebate issues, determining qualified versus unqualified costs, and reviewing reissuance questions. Ms. Zaffram assists companies in obtaining tax savings through transactions with Industrial Development Agencies and Local Development Corporations and provides counsel on the federal Opportunity Zones Program.

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. He has over 25 years of substantive legal experience. In addition to a law degree from the Cleveland-Marshall College of Law, Mr. Abrahams has an Advanced Degree in Taxation from the Georgetown University Law Center. He is licensed in Maryland, the District of Columbia and Ohio. Additionally, Mr. Abrahams 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. Abrahams has published in numerous tax-related publications.

Ms. Arasu has more than 15 years of state tax consulting experience within a public accounting environment. She serves as a firm specialist in the District of Columbia, Maryland and Virginia, including the Virginia Business, Professional and Occupational License (“BPOL”) tax. Ms. Arasu consults on all aspects of state income tax, including participating in mergers and acquisition transactions, due diligence reviews, representation on state tax controversy matters, and assisting companies with state tax compliance and state tax provision matters. She has worked with Fortune 1000 and mid-size companies in industries such as manufacturing, retail, healthcare, hospitality, real estate, technology and nonprofit.

Ms. Kuhn has a strong and diverse background in tax planning, tax policy, and representation of taxpayers before the IRS and state tax authorities. She supports clients including domestic and foreign high net-worth individuals, corporations, nonprofit organizations, and domestic and foreign limited liability entities in a variety of federal and state tax and non-tax matters and litigation in federal and state courts. In matters involving general litigation and before the IRS, she has represented many taxpayers and companies with complex structures including joint ventures and domestic/international affiliated entities undergoing IRS audits, IRS appeals and collections. Ms. Kuhn’s prior experiences, both as an attorney-advisor at the United States Tax Court and as a litigator for the IRS provide her with valuable perspective to help anticipate and mitigate the impact of clients’ disputes. Ms. Kuhn frequently counsels clients who are in the planning stages of philanthropy, ensuring compliance with the Internal Revenue Code. She regularly advises public charities and private foundations (501(c)(3)); social welfare and business leagues (dark money) groups (501(c)(4) and 501(c)(6); and social clubs (501(c)(7)). Ms. Kuhn also advises individuals and corporate entities with regard to foreign and domestic tax issues, along with related business issues including complex litigation in federal and state courts. She is an expert witness and advisor regarding various tax issues, including nonprofit board governance. Ms. Kuhn is a member of the Murdock Inn of Court and a Board member of the Women’s Bar Association of the District of Columbia. She also serves as co-chair of the firm’s Tax Practice and Exempt-Organization Practice. Prior to joining Shulman Rogers, she was Chair of the Tax Practice at Jackson & Campbell and Of Counsel with a D.C. law firm specializing in federal tax matters. Ms. Kuhn also served with the IRS for ten years, primarily litigating before the United States Tax Court on behalf of the government, and previously served as an attorney-advisor at the United States Tax Court.

Ms. Ledingham’s practice centers around litigating in the U.S. Tax Court and Federal District Court, defending her clients during IRS and state examinations, and challenging IRS and state assessments, and penalties. Her representation includes those of a sensitive nature in connection with a risk of the allegation of tax fraud. Her practice includes representing her clients on collection matters such as offers-in-compromise, lien releases, installment agreements, innocent spouse petitions, and FBAR voluntary disclosures. Additionally, she has successfully represented her client in Maryland property tax appeals, Maryland State audits, and Washington D.C. refund suits. She is also experienced in obtaining and defending tax-exempt status for public and private non-profits. Prior to starting Ledingham Law, Ms. Ledingham worked for Willkie Farr Gallagher, LLP, and PricewaterhouseCoopers in New York, NY. Additionally, she received her Tax LL.M. (Master of Laws) from the Georgetown University Law Center and clerked for the Honorable Ronald Lee Buch of the United States Tax Court.

Mr. Safko’s practice focuses on tax controversy, business litigation, and trusts and states. Prior to specializing in taxes, he worked in litigation handling professional malpractice and family law cases, as well as taking leadership positions with for-profit organizations and nonprofits recognized under Section 501(c)(3). This experience has provided him with a wide perspective on the many facets of tax law and the ethical pitfalls that so often entrap professionals in various fields. He is dedicated to continuing education in order stay at the forefront of the constantly evolving landscape of taxes. He earned his Bachelor of Science in Business Administration and Juris Doctor from the University of Baltimore. He is an active member of the Maryland State and Anne Arundel County Bar Associations and is licensed to practice in the State of Maryland, the United States District Court for the District of Maryland, and the United States Tax Court.

Mr. Vaida brings a breadth of public and private sector experience to bear as he provides practical and thorough legal advice in the areas of tax and business. He has facilitated transactions across a wide variety of industries, including health, construction, government contracting, telecom and more. Mr. Vaida is adept at handling some of the most vexing tax issues facing taxpayers today, such as conservation easements, captive insurance, clean energy credits, and multi-state nexus and apportionment. As a member of Stein Sperling’s nationally recognized tax litigation team, he provides expert representation before the IRS and state taxing authorities. He defends taxpayers from the initial audit all the way through to Tax Court, when necessary. Mr. Vaida tailored approach ensures taxpayers always receive advice that suits their specific situation. Whether it be through an installment agreement, Offer in Compromise, or another collection alternative, he ensures taxpayers secure an agreement that works for them.

Ms. Deeter is an Attorney at Law and Registered Civil Mediator in Indianapolis, after having spent most of the past 35 years working in bank trust departments. She retired from The National Bank of Indianapolis at the end of 2013, where she worked in various roles over 18 years, including serving as the Manager of the Personal Trusts and Estates Group and as Senior Trust Counsel. During her tenure at The National Bank of Indianapolis it grew from $35 million in assets under administration to $1.6 billion in assets. Ms. Deeter earned her B.A. degree, magna cum laude, from the University of Notre Dame and her J.D. degree, magna cum laude, from Indiana University School of Law at Indianapolis (now known as the Indiana University Robert H. McKinney School of Law). She also is a Registered Mediator, a CERTIFIED FINANCIAL PLANNER certificant and a Certified Trust and Financial Advisor (CTFA). She started her career as an inheritance tax examiner for the Indiana Department of Revenue. Since that time Ms. Deeter has spent most of her career with bank trust departments, including Indiana National Bank, Wachovia Bank, N.A. and Merchants National Bank/National City Bank and The National Bank of Indianapolis, with responsibilities in the areas of fiduciary income taxation, estate and gift taxation, trust and estate administration, and serving as trust counsel. Ms. Deeter is a member of the Indiana State Bar Association (Probate, Trust & Real Property Section), the Indianapolis Bar Association (Estate Planning and Administration Section), the Indianapolis Bar Foundation (past board member) the Estate Planning Council of Indianapolis (past president and board member) and the Financial Planning Association of Greater Indianapolis. She also served on the board of the Planned Giving Group of Indiana. Ms. Deeter has been an instructor for the American Bankers Association National Graduate Trust School, the Indiana Continuing Legal Education Forum, the American Institute of Banking, National Business Institute and the Indiana University School of Law at Indianapolis, among others.

Mr. Miller has been a distinguished leader in the HVAC industry since 1995, bringing three decades of expertise spanning nearly all areas of focus in the HVAC industry. He holds an HVAC Master’s License in Maryland and Virginia, as well as a Stationary Engineer license. Mr. Miller is a proud member of the American Society of Heating, Refrigeration, and Air-Conditioning Engineers (ASHRAE), recently lecturing at the 2025 annual conference regarding Thermal Energy Networks. In 1998, he obtained a Security Clearance, enabling him to work on highly specialized and mission-critical classified mechanical, electrical, and plumbing (MEP) projects across the globe. His portfolio includes HVAC construction and system integrations in Egypt, India, the UK, Western Europe, the Caribbean, and throughout the United States, projects that extend far beyond the scope of traditional commercial MEP work. Since 2016, Mr. Miller has been based in Scottsdale, Arizona, where he continues to provide subject-matter expertise in all areas of HVAC. He also founded ProProfitBuild.com, a platform dedicated to empowering tradesmen and construction professionals. With real-world proven strategies, he addresses financial management practices, 1:1 construction and business management mentoring, and implementing proven practices and procedures to improve the continuity of business for trade-oriented businesses.

Mr. Crapo has extensive litigation experience and has tried hundreds of state and local tax matters before administrative tribunals and state and federal courts in Utah and numerous other states. Mr. Crapo is a frequent speaker on state and local tax issues and has presented at the annual Public Utilities workshop on Ad Valorem Taxation; the National Association of Property Tax Representatives, Transportation, Energy and Communications (NAPTR-TEC) Seminar; the American property Tax Counsel Seminar; and the Lincoln Institute of Land Policy; among others.

Mr. Jones licensed to practice law in the State of Utah and is also a licensed CPA. Mr. Jones practices law in the areas of tax, business, estate planning, wills, trusts, probate, and certain real estate matters. He listens to his clients and then works diligently to find and implement accurate, practical, and cost-effective solutions. Mr. Jones earned his Masters of Prof. Accountancy from Weber State University and his J.D. degree, with honors, from the University of Utah.

Ms. Rockwell was appointed and confirmed in 2015. Ms. Rockwell is a state and local tax attorney with over two decades of experience in Utah state government. She has extensive knowledge of the Utah tax code, tax case law, and administrative rules and procedures. Participated in the drafting of multiple tax code recodifications. Ms. Rockwell has provided legal counsel to the Utah State Legislature on issues including taxation, legislative process, complex transactions, economic incentives, legislative compensation, and public finance. She obtained a bachelor’s degree in economics from the University of Utah and a Juris Doctorate degree from J. Reuben Clark Law School. 

Mr. Thorup is a practicing tax lawyer who also spends considerable time in lobbying executive branch and legislative branch officials in the state of Utah. He also represents clients before numerous state agencies, including the Utah State Tax Commission, the Utah Liquor Commission and Department of Alcohol Beverage Services. Mr. Thorup’s tax practice is predominantly a case and controversy-type practice representing clients before the IRS, the Utah State Tax Commission and Utah courts, but also includes some tax planning and work for nonprofit/tax-exempt entities. As a registered Utah lobbyist since 1982, he spends full-time during Utah’s 45 calendar-day legislative session and the Utah Legislature’s interim committee study period lobbying state legislators and executive branch policy makers. Mr. Thorup is also involved in alcohol law and policy issues representing clients applying for alcohol licenses, defending against alleged violations, product labeling, and seeking policy changes.

Mr. Wade is licensed to practice in Utah and New Mexico. He has practiced law as a municipal bond attorney since entering the law practice in 2017 with a focus on tax exempt financings for state agencies, municipalities, and special districts in Utah and throughout the West and frequently serves as a bond, disclosure, or underwriter’s counsel. Mr. Wade has developed expertise on the Public Infrastructure District Act and has assisted cities and counties in creating districts and has served as bond and disclosure counsel for numerous public infrastructure districts. He received dual B.S. degrees from Utah State University in Finance and Economics and his J.D., with highest honors, from the University of Utah, S.J. Quinney College of Law in 2017 where he was inducted into the Order of the Coif.

Mr. Young litigates state and local sales, property, income, severance, unclaimed property, and other state and local tax cases before administrative tribunals, local boards of equalization, and courts throughout the Rocky Mountain region. He lobbies state tax and local issues before the Utah Legislature, Utah State Tax Commission, and local governments. He consults with clients nationwide and represents large household-name clients as well as small businesses and individuals. Mr. Young was voted by his colleagues to be a Fellow of the American College of Tax Counsel. He is Chair of the State and Local Tax Committee of the Tax Section of the American Bar Association, and Past Chair of the Tax Section of the Utah State Bar. He routinely speaks and publishes nationwide on state and local tax issues, and sits on the Board of Editors of the ABA Property Tax Deskbook and the Journal of Multistate Taxation.

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 a State and Local Taxation (SALT) Senior Manager with Withum. 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 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.

Mr. Dean currently serves on the Board of the Bennington County Bar Association, as a director of the Vermont Bar Foundation, as chair of the Vermont Bar Association’s Court Users Group, and as president and trustee of the Samuel Blackmer Law Library Fund. Mr. Dean draws from many areas of legal experience and clerked for the late Honorable Kathy C. Qasim in the New Jersey Superior Court’s Chancery Division. In 2017, he provided legal aid to clients throughout the Northeast as part of the South Royalton Legal Clinic. In law school, Mr. Dean served as the senior managing editor of the Vermont Law Review and as an active member of the National Moot Court Team. He has taught workshops for legal writing, civil procedure, and constitutional law. Mr. Dean’s practice areas include personal injury, appellate practice, contract disputes, debtor’s and consumer’s rights, professional licensing defense, and general civil litigation. He also serves on the board of SPEAK, Inc., a Vermont 501(c)(3) providing public speaking and debate workshops to students and incarcerated individuals.

Mr. Aschauer represents clients on matters related to litigation, environmental regulation, and agency enforcement of permit and regulatory criteria. His practice involves federal matters governed by the Clean Water Act (CWA) and state matters involving environmental resource permits, coastal construction, coastal grant programs and water and wastewater. Mr. Aschauer serves as chair of LLW’s Transportation and Infrastructure Industry Group and vice chair of the firm’s Business Development Committee.

Mr. Kelly is a professional geologist with 28 years of experience in water resource and water supply planning, both in private consulting and public regulatory agencies. He has worked extensively within all five Florida Water Management Districts, guiding clients through the water use permitting process. Mr. Kelly’s expertise includes water supply planning, sustainable yield evaluations, water quality data collection and interpretation, and hydrogeologic investigations. He manages projects such as mine water balance modeling, total maximum daily load (TMDL) evaluations, minimum flows and levels (MFL) impact analysis, and aquifer storage and recovery projects. Mr. Kelly leads multi-disciplinary teams of engineers, geologists, and environmental scientists to complete complex, multi-year projects.

Mr. Riley is dedicated to helping businesses, from highly regulated industries and across Florida and beyond, to solve their problems with and through government. Mr. Riley’s clients range from investor-owned utilities, oil and gas exploration companies and mining operators to commercial real estate developers and telecommunications companies. He advises on governmental relations and administrative law matters and advocates client objectives before local, state and federal regulatory agencies, as well as in judicial courts and administrative proceedings. With a focus on serving as the catalyst for getting client initiatives approved at all levels of government, Mr. Riley brings a deep bench of earned skills to projects involving land use and environmental issues, with a particular emphasis on oil and gas law matters. He navigates clients through obtaining permits and entitlements and in executing development projects by securing environmental permits, local and state development approvals, and proprietary real property interests.

Ming Ye is a professor in the Department of Earth, Ocean, and Atmospheric Science, and the Department of Scientific Computing at the Florida State University in Tallahassee. His research interests are groundwater numerical modeling, uncertainty assessment, karst hydrogeology, and environmental data science. He received a B.S. degree in Geology from the Nanjing University, China, in 1997. In 2002, he earned his Ph.D. degree in Hydrology from the University of Arizona, Tucson. After graduation, he worked as a post-doc research associate in 2002-2004 at the Pacific Northwest National Laboratory, Portland, OR; in 2004-2006, he worked as an Assistant Research Professor of the Desert Research Institute, Las Vegas. He joined Florida State University in 2007 as an assistant professor, and was promoted to associate professor in 2011 and to full professor in 2016. He was elected as a Fellow of the Geological Society of America in 2012, and received an Early Career Award in 2012 from the U.S. Department of Energy. In 2015, he received a Walter L. Huber Civil Engineering Research Prize from the American Society of Civil Engineers. He served as an associate editor for Water Resources Research and Journal of Hydrology, and is serving as an associate editor for the Journal of Hydrologic Engineering and Groundwater.

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.