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Mr. Johns has over 50 years of increasingly complex technical and policy experience in water resource management issues for the State of California, including 28 years for the State Water Resources Control Board (SWRCB), and about 10 years for the Department of Water Resources and 13 years as an independent consultant on water rights and water transfer issues. Mr. Johns has demonstrated the ability to interpret complex scientific information and communicate conclusions in the development of comprehensive policy decisions by both regulatory and implementing agencies. Mr. Johns has extensive experience in developing, planning and resolving complex natural resources issues through the management of staff resources and technical consultants under contract. After retiring from State service in December 2010, Mr. Johns is now serving as an independent water issues consultant assisting various clients with review of historic water rights, current water right issues before the SWRCB, water and resource management issues, serving as an expert witness in litigation and assisting the Sites Project Authority with water rights and operational issues for the proposed Sites Reservoir.

Before attending law school, Mr. Turner served in the U.S. Navy, completing an eight-month deployment on the U.S.S. Nimitz Aircraft carrier, and traveling around the world. Mr. Turner graduated from UC Davis School of Law, King Hall, in 2021 with a concentration in environmental law. While in law school, he was the president of the Water Association of Law and Policy, hosted the Water Law Symposium at King Hall, and he was the co-president of the Veterans Association. While in law school, Mr. Turner pursued his passion further for environmental law taking courses such as administrative law, land use, water law, climate change, natural resources, food and farming law, and energy law. Mr. Turner worked at the California State Water Resources Control Board, where he became familiar with the administrative process and public entity laws, and he was a teacher’s assistant for an Undergraduate Water Law course at UC Davis. Driven by his passion and experience in environmental law, including but not limited to mining, mitigation and conservation banking, land use, oil and gas, farming, and water law, Mr. Turner works to ensure that Mitchell Chadwick’s clients get the best possible results.

Dr. Wang has 14 years of experience in academia, consulting, and government, specializing in flood warning systems, harbor engineering, hydropower and fish migration facilities, water supply and allocation, and water quality compliance. At the California Department of Water Resources, she contributed to CalSim 3.0 hydrology development for the State Water Project and Central Valley Project, and led hydrology development to implement Salton Sea Management Program Phase I. She also worked at the State Water Resources Control Board, focusing on water rights administration in the Legal Delta, developing new water data reporting system architecture, and supporting storm water permit investigations and economic benefit estimates for the Regional Boards. She is a registered professional civil engineer in California.

Mr. Davidson is partner with Hummel, Lewis & Davidson, LLP, in Bloomsburg, where his practice emphasizes real estate, boundary disputes and land use. He serves as solicitor for several municipalities and planning commissions. Mr. Davidson previously served as Chief of Land Use and Natural Resources for the Department of Agriculture, where he worked with the permitting of agricultural facilities, Clean and Green, and Agricultural Conservation Easements. Prior to joining the Department, he worked in zoning, planning and code enforcement for local government and as a surveyor and project manager for a civil engineering firm. Mr. Davidson is a Pennsylvania resident title insurance agent, Pennsylvania sewage enforcement officer (SEO), and Pennsylvania licensed land surveyor (PLS).

Ms. Lathrop is licensed as a professional land surveyor in New Jersey, Pennsylvania, Delaware, and Maryland, and as a professional planner in New Jersey. She holds a master’s degree in Environmental Policy and has been involved in surveying since 1974 in projects ranging from construction to boundary to environmental land use disputes. Ms. Lathrop is also a certified floodplain manager through the Association of State Flood Plain Managers (ASFPM) and a certified floodplain surveyor through the New Jersey Society of Professional Land Surveyors. A former adjunct instructor at Mercer County College in New Jersey, she has also taught as part of the team for the licensing exam review course at Drexel University in Pennsylvania. Ms. Lathrop has been teaching seminars for surveyors since 1986 and has been writing articles for surveyors since 1983. She is a contributing editor for The American Surveyor magazine, and she has four articles included in the American Bar Association’s text, Land Surveys: A Guide for Lawyers and Other Professionals. She and Stephen V. Estopinal, PLS, PE co–authored a book entitled Professional Surveyors and Real Property Descriptions: Composition, Construction, and Comprehension, published by John Wiley & Sons, Inc. in 2011. She is also on the faculty of GeoLearn, a web-based educational provider. Ms. Lathrop is a past president of the New Jersey Society of Professional Land Surveyors and of the National Society of Professional Surveyors, and she has served on the Board of Directors for the American Association for Geodetic Surveying.

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.

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. Barkhurst has extensive litigation experience in business and real estate disputes. He has developed a special concentration in the area of eminent domain, representing governmental entities as well as landowners in numerous lawsuits. Mr. Barkhurst has successfully represented numerous owners in ranch power line takings. He also represents governmental entities in construction disputes, and he has represented contractors and subcontractors in private disputes. Mr. Barkhurst has a B.A. degree, with honors, from Southwest Texas State University and a J.D. degree, magna cum laude, from Texas Tech University, and he is a former USAF Captain and F-111 Aviator. 

Mr. Bowles began working in the field of land surveying in 1978 and is certified as a registered professional land surveyor in the State of Texas. He has given seminars to lawyers, real estate professionals and other land surveyors on land surveying principles, practice and codified standards. Mr. Bowles has been an expert witness in a number of legal actions centering around boundary disputes and land surveyor negligence claims. He has given expert testimony regarding boundary resolution, minimum standards and minimum content regarding land surveys. Mr. Bowles is a member of the Texas Society of Professional Surveyors and a former member of the American Congress on Surveying and Mapping.

Mr. Adelson practices throughout Florida and consults nationwide on property and property rights law, natural resources (especially water) and environmental law; property title and boundary issues, easements, shoreline property rights and submerged lands; public lands, resource conservation, agriculture, protected species; fisheries resources; boat ramps, docks, marinas, and waterway access; local, state and federal regulatory agency licensing, permitting, compliance, and remediation; firearms ownership and firearms business laws; inheritance estates and trusts; business entity formation and operation; professional ethics; and administrative and judicial trial and appellate litigation. Mr. Adelson is a certified mediator, a member of The Florida Bar, and is admitted in the Florida federal courts. He served in the Florida Department of Environmental Protection, Florida Department of Natural Resources and has been in private practice since 2001. Mr. Adelson is a retired U.S. Army officer. Mr. Adelson is active in the FSU College of Law Environmental Law Society, Moot Court teams and other college and community related activities. He holds a B.A. degree from Virginia Military Institute; M.S. and M.B.A. degrees from Florida Institute of Technology; and J.D. and LL.M. degrees from Florida State University College of Law. Mr. Adelson’s LL.M. dissertation studied shoreline property rights and associated access/egress easements.

Mr. Gaylord practices in the field of eminent domain and property rights. He has successfully represented property owners statewide in jury trials, bench trials, and administrative and Value Adjustment Board proceedings. Prior to joining Gaylord Merlin Ludovici & Diaz, Mr. Gaylord served as an officer in the U.S. Army where he was deployed in both Operation Iraqi Freedom (Kuwait) and Operation Enduring Freedom (Afghanistan). He is also the chairman of the Eminent Domain Committee of The Florida Bar, a member of the Million Dollar Advocates Forum and has been recognized by numerous trade publications for his accomplishments in the field of eminent domain law. Mr. Gaylord earned his J.D. degree from John B. Stetson University College of Law.

Mr. Basofin works to advance clean energy policies in Oregon, including implementation of HB 2021, the state’s groundbreaking clean energy law. Mr. Basofin also works in coalitions to identify clean energy pathways for industry, seek consensus on siting and permitting of renewable energy facilities, and extend the benefits of our clean energy transition to rural parts of Oregon. He has held many roles in the environmental field. He began his career working in conservation with a focus on freshwater fisheries, marine protected areas, deserts, and wetlands. He spent several years as a sustainability advisor for businesses. Mr. Basofin also served as the first Director of Climate Action for Parliament of the World’s Religions, the oldest interfaith organization in the United States. He is particularly interested in the intersections within the environmental movement where coalitions of advocates, businesses, faiths, and communities can be created. Mr. Basofin holds a B.A. degree in English and Environmental Studies and a J.D. degree with a concentration in Environmental Law.

Mr. Pepple has practiced in both vertically integrated and deregulated electric markets, which gives him a unique perspective on the advantages and disadvantages of both. His practice consists of a mixture of administrative and appellate litigation, transactional work, and government affairs. Mr. Pepple represents clients before state utility commissions in all manner of proceedings, including rate cases and complex legal and policy dockets involving issues such as customer choice, integrated resource planning, and renewable portfolio standards compliance. When these matters are reviewed by the courts, he represents clients in appellate proceedings. Mr. Pepple also advises clients on matters subject to the Federal Energy Regulatory Commission’s jurisdiction. He has handled transactions for the development of solar generation facilities and the sale of their output, asset purchase agreements for transmission and other electric facilities, and other transactional matters. Mr. Pepple provides general counsel services for customer-owned utilities. He advises businesses and wholesale customers with respect to the Bonneville Power Administration’s Regional Dialogue Contract. He also provides legislative services, including legal review of energy-related bills and testifying before legislative committees. Mr. Pepple is an active member of the Oregon and Washington State bars.

Since joining GEI in the fall of 2020, Ms. Sahler has focused on regulatory proceedings at the Oregon Public Utility Commission. Participating in a variety of dockets, on both the gas and electric side, she works to avoid fossil fuel lock-in, implement equitable decarbonization measures, and encourage a transparent and open process for new participants. Ms. Sahler also develops and vets policy options for Oregon local governments. She regularly speaks on implementation of Oregon’s Climate Protection Program, Oregon’s 100% Clean Energy for All (HB 2021), utility planning and investments, and local government decarbonization pathways. Ms. Sahler brought to GEI her extensive research and writing experience, from her dozen years as a career law clerk at the U.S. District Court, District of Oregon, as well as from advising clients in a private law firm setting in the areas of municipal and environmental law. She is a magna cum laude graduate of Lewis & Clark Law School, where she concentrated her coursework in environmental and natural resources law. She earned her B.A. degree from Smith College in Northampton, Massachusetts.

Mr. Sanger’s legal and consulting practice focuses on energy, administrative, and public utility law. He represents energy trade associations, municipalities, electric cooperatives, irrigation districts, end-use industrial and commercial consumers, investor owned natural gas and water utilities, and renewable and cogeneration electricity producers. Mr. Sanger advises hydro, biomass, geothermal, wind, solar, cogeneration, and other electricity generators on a wide variety of transactional matters, including negotiating power purchase agreements, interconnection agreements, wholesale power sales, resource development and sales, and other matters. He has a lengthy background representing end[1]use industrial, commercial, and irrigation customers in all facets of retail rates and service quality. Mr. Sanger represents clients in energy and utility matters before state and federal courts, state public utility commissions, the Federal Energy Regulatory Commission, and the Bonneville Power Administration. Mr. Sanger is also an adjunct instructor at Lewis and Clark Law School, and in Portland Community College’s Paralegal Program. Mr. Sanger graduated from Lewis and Clark Law School in Portland, Oregon in 2000 with cum laude honors and an Environmental Law Certificate, and from World College Institute of New College of California in 1995 with a bachelor’s degree in the Humanities with an emphasis in International Environmental Studies.

Mr. Stephenson helps clients navigate all facets of land use law and obtain entitlements and permit approvals for a wide variety of development projects in urban and rural settings. As a former urban planner, he has a valuable perspective on local government decision making and a practical understanding of project management and delivery. Mr. Stephenson’s experience includes single- and multi-family residential projects, affordable housing, assisted living, office and retail, industrial, energy facilities, and natural resource projects. He is skilled in all phases of land use matters, including planning and executing a permitting strategy, representing clients before local decision-makers, working with neighbors and other stakeholders, and negotiating public improvements and private property takings. His natural resource and energy practice focuses on project planning, risk reduction, and permitting. Mr. Stephenson has substantial experience in electrical transmission and other multi-jurisdictional development projects, including experience with the State Energy Facility Siting Council (EFSC) Site Certificate process and associated state regulatory requirements. He also has considerable recent experience in land use permitting of a large and complex mineral development project. Mr. Stephenson earned his J.D. degree, cum laude, from Lewis & Clark Law School.

Ms. Thompson provides regulatory and transactional advice to clients involved in the generation, marketing, and transmission of electric energy. She largely practices before the Federal Energy Regulatory Commission (FERC), especially regarding matters arising under the Federal Power Act (FPA) and the Public Utility Regulatory Policies Act of 1978 (PURPA). In this capacity, she regularly advises clients on compliance and business issues implicated in transmission- and interconnection-related agreements. In addition to assisting clients in FERC matters, Ms. Thompson advocates for clients in various rate case and tariff-related proceedings before, and disputes involving, the Bonneville Power Administration, CAISO, and other ISOs/RTOs across the U.S., as well as the U.S. Court of Appeals for the Ninth Circuit, to help protect client commercial interests and transmission rights. Regardless of the venue or issue at hand, her goal is to efficiently translate complex energy issues into understandable and actionable advice. Ms. Thompson earned her J.D. degree, cum laude, from Lewis & Clark Law School and her LL.M degree in Energy and Environmental Law with highest honors from The George Washington University Law School.

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.

Ms. McQuilliams has been a litigation defense paralegal/medical consultant for 29 yrs, specializing in medical malpractice, pharmaceutical, medical device, toxic tort and product liability. She has attended and managed 30-40 trials in Texas and Oklahoma. In addition to her paralegal background, she has been a Licensed Paramedic for 23 yrs. Ms. McQuilliams experience as a paramedic, including many years in the ER, allows her to assist attorneys and claim professionals with medical record review/analysis, witness/expert interviews, liability/damage determinations and medical research.

Ms. Pingenot Key exclusively practices family law. She has been selected for inclusion in Texas Monthly “Rising Stars” each year since 2006. Prior to practicing law, Ms. Pingenot Key was the program director of a supervised visitation facility for families in Austin as well as an elementary school teacher with the non-profit program, Teach for America. She received a B.A. degree in Psychology, with honors, an M.S. degree in Social Work, with honors, and a J.D. degree from the University of Texas at Austin. Ms. Pingenot Key is board certified in family law and speaks and writes frequently on issues in family law.

Ms. Posadas, MBA, TBLS-BCP is a Board-Certified Paralegal through the Texas Board of Legal Specialization with dual certifications in Civil Trial Law and Personal Injury Law and is an Instructor for the Paralegal Certificate Program through the Center for Professional Development at the University of Texas at Austin. She has been a paralegal for 15 years with experience in litigation in the areas of insurance defense, personal injury, construction defects, products liability, medical malpractice, physician license defense, and appellate matters. Throughout her career, Ms. Posadas has participated in multiple trials at all court levels from small claims/justice courts to state-level district court, and federal court trials. She serves as an Investigator for the Unauthorized Practice of Law Committee, District 9 provided by the Supreme Court of Texas, actively participates in quarterly pro bono clinics related to estate planning for the cancer community and has held multiple Board and Committee Chair positions with the Paralegal Division of the State Bar of Texas and local central Texas paralegal association, Capital Area Paralegal Association for the past 12 years. Previously, Ms. Posadas also served on education Advisory Boards with the University of Texas at Austin and Texas State University and served as a Guardian ad Litem for CASA of Travis County.

Mr. Smaby is retired as the Executive Director of the Texas Center for Legal Ethics in Austin, a position he has held since July 2009. The Center promotes the ethical practice of law by attorneys and educates the public regarding legal ethics and the justice system. Prior to being selected as Executive Director, Mr. Smaby practiced law in Dallas, where he was the managing shareholder of Roberts & Smaby, PC. He formerly served as Chair of the Consortium on Professionalism Initiatives for the American Bar Association and was a longtime member of the Advertising Review Committee of the State Bar of Texas. More recently, he served on the Succession Planning Workgroup for the State Bar of Texas that resulted in the creation of a webpage and forms by which attorneys can designate a custodian-attorney in advance in case of their disability or death. Mr. Smaby is the editor and prima author of the popular “Ethics Question of the Month” column in the Texas Bar Journal, which is the second most popular feature in the Journal per a recent reader survey. He is a frequent speaker, primarily on the topics of legal ethics, professionalism, behavioral ethics, and implicit bias. Mr. Smaby has spoken at events sponsored by the American Bar Association, the State Bar of Texas, the University of Texas Law School, the NAACP, and numerous local bar associations throughout Texas. He is a member of the College of the State Bar of Texas and a Life Fellow of the Texas Bar Foundation. Mr. Smaby is a graduate of the University of Minnesota and the University of Michigan Law School, and he is licensed to practice law in Texas and Minnesota.

As an associate, Ms. Tremie is dedicated to leveraging the knowledge and skills she acquired during her clerkship to provide compassionate and effective support to her clients, particularly those navigating the complexities of divorce and family law matters. She earned her law degree from the University of Houston Law Center, where she actively participated in various advocacy competitions and served as a student attorney in a highly complex criminal case. This experience not only honed her client interaction skills but also provided her with valuable insights into the lifecycle of legal cases, from initial client intake to final judgment. In addition to her legal education, Ms. Tremie brings a wealth of operational and upper-management experience from her previous career. This background equips her with a unique understanding of her clients’ business and financial needs, enabling her to identify practical solutions and pathways forward during challenging times while protecting what matters most to her clients.

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.

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. 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.

A Raleigh native and managing partner of Cranfill Sumner, Mr. Wall represents clients in a wide range of matters including employment law, business litigation, eminent domain and real estate-related 
disputes, and corporate formation and governance issues. Mr. Wall has a particular interest in privacy and data security and holds the Certified Information Privacy Professional/United States (CIPP/US) designation. He is board certified by the North Carolina State Bar as a specialist in privacy and information security. He was part of the first class of attorneys in North Carolina to be certified in this area of the law. A seasoned trial attorney, Mr. Wall also handles litigation and disputes involving non-compete agreements and other restrictive covenants, unfair and deceptive trade practices, wage and hour law, employment discrimination, and regulatory issues. Mr. Wall has handled a substantial number of catastrophic personal injury and wrongful death cases and served as lead trial counsel in state and federal courts throughout North Carolina in trucking and transportation, product liability, and negligent security cases. He has been successful in obtaining favorable results for clients through alternative dispute resolution forums, including mediation and arbitration. Mr. Wall also handles cases in the North Carolina Business Court. Mr. Wall maintains an AV rating with Martindale Hubbell, the peer review rating that recognizes attorneys who have reached high levels of skill and integrity.

Mr. Winstead is a land use lawyer, focusing on quasi-judicial proceedings before the various planning and development boards, commissions, and councils of local governments across North Carolina. With a robust background in real estate litigation, Mr. Winstead possesses the experience and skills necessary to navigate the complex zoning and land use issues that developers encounter. Mr. Winstead approaches his work with a creative and deeply analytical spirit, equipping him to handle the red tape so his clients can focus on building beautiful projects.