professional

Tax Attorney: Florida, Certified Public Accountant (CPA): Florida. Education: J.D. (Jurist Doctorate) -Ohio Northern University (Getty Scholar), B.A. (Bachelor of Arts) Accounting - Ohio Northern University (cum laude, Phi Beta Kappa). Professional concentration: estate planning; trusts; trust probate administration; asset preservation; charitable giving; business and tax planning.

Florida Bar Association; Florida Institute of CPAs; Central Florida Estate Planning Council (executive council); National Network of Estate Planning Attorneys (member and faculty), a group of 400 estate planning attorneys from around the United States who share planning techniques and resources; Wealth Counsel, Association of Attorney-Certified Public Accountants; Esperti Peterson Institute (fellow and faculty member), which focuses on Wealth Strategies Planning® for high net-worth individuals and families, integrating financial and estate planning with comprehensive administration and implementation; Committee on Relations between Attorneys and CPAs -Florida Bar Association (former member).

Founder - Sweetwater Law Offices, PLC, Longwood (Orlando), FL, 1981; Founder: Central Florida Estate Planning Institute; Founder - Business Network International (local chapter). Founder - Wealth Strategies Collaborative Institute, Former Board Supervisor of Deer Island Community Development District. International, Regional, Local accounting firms.

Contributing Author - Conspectus Current (estate planning journal for professionals); Generations: Planning Your Legacy, (estate planning guidebook), Esperti Peterson Institute Incorporated, 2000; Giving: Philanthropy for Everyone(charitable planning guidebook)Quantum Press LLC, 2003. Instructor: For the National Network of Estate Planning Attorneys and the Esperti Peterson Institute. Programs/courses: Family Limited Partnerships, Irrevocable Life Insurance Trusts; Asset Protection Trusts; Transitioning from a Living Trust Practice to the High Net Worth, Maintenance of Estate Plans, College Savings Plans. Adjunct Professor of the Academy of Multidisciplinary Practice, courses accredited by the Estate and Wealth Strategies Institute at Michigan State University.

Married to Krista; daughter Amanda; golden retrievers: Casey and Amelie. Interests include golf, biking, boating, and tennis.

Admitted to the Bar: District of Columbia, 1976;Michigan, 1978; United States Court, District of Columbia Court of Appeals.

University of Michigan (B.G.S. [Pre-legal concentration] 1971); Wayne State University Law School (JD 1975); New York University School of Law (LL.M. [in taxation] 1978). Member: Wayne Law Review (1973-75). Captain, Field Artillery, U.S. Army Reserve (1972-1980).

American Bar Association, Michigan Bar Association, and District of Columbia Bar Association. Sections of Taxation and Real Property and Probate of the Michigan Bar Association. National Network of Estate Planning Attorneys, Fellow and member of the Faculty.

Associate attorney, Zuckert, Scoutt & Rasenberger, Attorneys, Washington, D.C. 1975-1977; Associate attorney, Deutch, Seyburn & Smith, P.C., Attorneys, Southfield, Michigan 1978-1980; Partner, Hardig, Goetz, Heath, Merritt & Reebel, Attorneys, Birminham, Michigan 1981-1983; Tax Partner, Mager, Monahan, Donaldson & Alber, Attorneys, Detroit, Michigan 1983-1994; Plunkett& Cooney, P.C. Attorneys, Mt. Clemens, Michigan (head of the estate planning practice group) 1994-1999; Principal, John M. Donaldson, PLC, Grosse Pointe, Michigan 1999 to present; Principal, McKenzie Doanldson Consulting Group, LLC and Prism Design Group, LLC, Officer and Director, Oak Pointe Development Company; Oak Pointe Condominium Company II and Oak Pointe Holdings, Ltd.

Interests include upland bird and waterfowl hunting, clay target shooting, fishing, power boating, and sailing.

Nathaniel Clement is a graduate of Washington and Lee University with a B.A. Degree in Economics. He received an M.B.A. Degree from the Graduate School of Business Administration (Kenan-Flagler School) of the University of North Carolina at Chapel Hill. Mr. Clement received his J.D. degree from the University of Richmond, where he was a member of Law Review and concentrated in tax law. He is admitted to practice in North Carolina and Virginia. He is president of the Durham-Orange Estate Planning Council (2002-2003), and a member and past board member of the Triangle Association of Insurance and Financial Advisors. He is also a member of the National Network of Estate Planning Attorneys, a group of 800 estate planning attorneys from around the United States who share planning techniques and resources. Mr. Clement is one of three attorneys in North Carolina to complete the Esperti Peterson Institute Master's Program in advanced estate planning, a three year post-doctoral program, qualifying him as a Fellow of the Esperti Peterson Institute. The Esperti Peterson Institute is the first and only Institute of its kind focused on Wealth Strategies Planning® for high net-worth individuals and families, integrating financial and estate planning with comprehensive administration and implementation.

NATHANIEL CLEMENT & ASSOCIATES, PLLC, is a law firm in Chapel Hill, North Carolina, with its practice devoted solely to estate and tax planning. The firm is devoted to helping families and business owners preserve and protect the wealth that has required a lifetime to build. The firm uses the Esperti Peterson Planning Model to learn about clients, their hopes, dreams, and fears. Its definition of estate planning emphasizes keeping the client in control, allows the you to give what you want, to whom you want and when you want, and with exactly the kind of controls you desire, while maximizing savings in taxes and probate costs. A good plan should keep you in control, let you maintain the lifestyle you desire, and allow you to transfer to love ones what and how you desire at the lowest tax cost. A good plan addresses income taxes, gift taxes and estate taxes. A good plan takes into account the resources that you currently have and that you are projected to have. Planning for IRAs or qualified plans is an integral part of a good estate plan.

Nathaniel Clement has co-authored two books on estate planning: LEGACY: Plan, Protect & Preserve your Estate, and GENERATIONS: Planning Your Legacy. Both books include Bob Esperti and Renno Peterson as co-authors and other members of the Esperti Peterson Institute. He has also authored articles on taxation for Matthew Bender and Co.'s federal tax service for tax professionals. He was a contributing author to Conspectus Current, a quarterly wealth strategies magazine for financial professionals.

Nathaniel Clement has practiced estate planning and tax law since 1987. He is a sponsor of many continuing education programs for CPAs and financial professionals.

Born: Long Branch, NJ, April 19, 1955. Courts: California and U.S. District Court (Central and Southern District of California) and United States Tax Court.

State Bar of California (Certified Taxation Specialist, the State Bar of California Board of Legal Specialization). Master of Laws in Taxation (LL.M., cum laude, 1994), University of San Diego School of Law. Doctor of Jurisprudence (J.D., 1982), University of San Diego School of Law. Bachelor of Science (B.S., 1977), Cornell University. Certified Public Accountant (California, 1980).

EXPERIENCE

Senior Counsel with Quinlivan & Kaniewski. Areas of professional concentration: Taxation, Trusts, Estates, Exempt Organizations, Corporate and Business Planning. Prior experience with the firms of Jackson, DeMarco & Peckenpaugh; Berger, Kahn, Shafton, Moss, Figler, Simon & Gladstone (Partner); Buchalter, Nemer, Fields & Younger (Tax Associate); and Arthur Young & Company (Tax Department).

AUTHOR/PRESENTER

Frequent speaker for the Academy of Multidisplinary Practice, Inc.; Esperti Peterson Institute; National Network of Estate Planning Attorneys; Association of Small Foundations; Orange County/Long Beach Branch of the Arthritis Foundation; Planned Giving Roundtable of Orange County; California CPA Education Foundation; California Society of Enrolled Agents; Chapman University School of Law Annual Tax Institute and American Society of Woman Certified Public Accountants.

Co-creator and instructor of Charitable Lead Trusts, an extensive two-day workshop designed to educate estate planning attorneys about the legal, tax, and practical issues involved with the establishment of intervivos and testamentary charitable lead trusts.

Co-creator and instructor of Counseling Family Foundations and Tax-Exempt Charitable Organizations, an extensive two-day workshop designed to educate estate planning attorneys about the legal, tax, and practical issues involved with the formation and representation of family foundations, supporting organizations, and public charities.

Co-creator of several sections of Advanced Studies for Estate and Wealth Planning, including Charitable Lead Trusts, Charitable Remainder Trusts, Private Foundations, Supporting Organizations, and Federal Tax Research. Creator and instructor of Fundamentals of Private Foundations, a two-hour program designed for members of the National Network of Estate Planning Attorneys to provide information about family foundations and private operating foundations, and how to include such entities within a client's estate plan.

Creator and instructor of Estate, Gift and Generation-Skipping Transfer Tax Research, a two-hour program designed for members of the National Network of Estate Planning Attorneys to provide information and guidance in basic estate, gift and generation-skipping transfer tax research and controversy skills.

CO-AUTHOR ARTICLES

"Supporting Organization: New Reigning Charitable Entity," Conspectus Current7, Spring, 1999, pp. 76-80.

"State Regulation of Charitable Solicitation," Conspectus Current7, Fall, 1998, pp. 44-47.

"Charitable Giving to a Private Foundation, a Supporting Organization, or a Donor-Advised Fund," Conspectus Current7, Summer, 1998, pp. 82-86.

OTHER ARTICLES AND PUBLICATIONS

A New Trustee Guidelines@, Association of Small Foundations, Volume 5, No. 2, Summer 2001, p. 9 and 19."The 25 Most Commonly Asked Questions About Family Foundations and Supporting Organizations," Journal of Practical Estate Planning, CCH Incorporated, February-March 2001, pp. 29-36.

"LLC's and Accrual Accounting," Spidell's California Taxletter, May 1, 1999.

"Guide to Dissolving California Corporations," Spidell Publishing, Inc., 1998.

MEMBER

State Bar of California; American Bar Association (Member: Taxation Section and Real Property, Probate, and Trust Section); Orange County Bar Association (Member: Taxation Section and Real Property, Probate and Trust Section); National Network of Estate Planning Attorneys and Fellow of the Esperti Peterson Institute Masters Fellowship Program.

APPOINTMENT

Chairperson (effective 10/02), of the State Bar of California Board of Legal Specialization Taxation Law Advisory Committee.

Admitted to Florida Bar, 1994;United States District Court, Southern District of Florida; Education: Doctor of Jurisprudence (J.D.) Nova University, Shepard Broad Law Center, Ft. Lauderdale, FL; (MBA) Golden Gate University, San Francisco, CA; Bachelor of Science (B.S.) Management Cum Laude, University of West Florida, Pensacola, FL; AA Hotel, Restaurant Management, St. Petersburg, J.C., St. Petersburg, FL.

Masters Program Participant Class 2002, Member of the National Network of Estate Planning Attorneys, and a Member of Lifespan Legal Services, LLC.

The Florida Bar; The National Network of Estate Planning Attorneys: Esperti Peterson Institute Masters graduate; Broward County Estate Planning Counsel; East Oakland Park Boulevard Business Association; Air Force Association; Air Force Sergeants Association; The Retires Officers Association; The Retired Officers Association; The Retired Officers Association (TROA).

Senior Teaching Fellow for the Academy of Multidisciplinary Practice, courses accredited by the Estate and Wealth Strategies Institute at Michigan State University.

Course materials on Irrevocable Trusts for the Academy of Multidisciplinary Practice, courses accredited by the Estate and Wealth Strategies Institute at Michigan State University.

William R. Black, P.A., August 1994 - Present; Law Clerk and Associate, Law Offices of Ira Marcus, P.A., December 1993 - August 1994; Certified Legal Intern in the Criminal Clinic Internship, State of Florida, Office of the Attorney General, Criminal Appellate Division, August - 1993 - December 1993: Law clerk, Edward P. Phillips, P.A., December 1992 - August 1993; Retires Major, United States Air Force, January 1967 - May 1991.

Single. Interests include golfing, skiing, white water rafting, fishing, and hunting.

Kevin D. Quinn, J.D.

An accomplished Estate and Wealth Strategies Planner®, Mr. Quinn is a full Fellow of the Esperti Peterson Institute and has completed the institute's three year post-doctoral program in Wealth Strategies Planning®.

Mr. Quinn maintains an active estate and business planning legal practice, serving successful individuals and families throughout the country from his offices in Easthampton, Massachusetts and Bloomfield, CT. He is admitted to the bars of the Commonwealth of Massachusetts and State of Connecticut. Attorney Quinn is a member of the National Network of Estate Planning Attorneys. Mr. Quinn is a member of the National Counsel On Planned Giving and the Connecticut Planned Giving Group. He is a co-founder of the Wealth Legacy Development Project an organization dedicated to helping non-profits organizations develop planned giving programs.

Mr. Quinn is the founder and an instructor of The Wealth Strategies Institute, LLC a professional education institute which provides continuing education to Certified Public Accountants, Certified Financial Planners, attorneys, development officers and insurance professionals. He is an Adjunct Professor of the Estate and Wealth Strategies Institute at Michigan State University and an instructor of the National Network of Estate planning Attorneys.

Attorney Quinn is a Contributing Authority to "GIVING for Everyone" a seminal treatise on planned giving due out in the fall of 2002. In addition to the "GIVING" project Attorney Quinn is a Contributing Authority to "GENERATIONS, Planning Your Legacy" a complete treatise of thought provoking answers to America's most frequently asked estate planning questions, and "STRICTLY BUSINESS" an authoritative treatise on business planning, succession strategies and wealth strategies planning for business owners. Mr. Quinn is also a contributing Editor of Conspectus Current, a popular estate planning periodical.

In addition to a Degree of Juris Doctor from Western New England School of Law, Mr. Quinn obtained a Masters Degree in Business Administration from the University of Connecticut and a Bachelor of Science Degree in Aeronautical Science from Embry-Riddle Aeronautical University.

Marshall Jones is a life insurance planner, attorney (non-practicing), author, and speaker. He is noted for his expertise in advanced estate & business continuation planning and insurance policy design and analysis.
Known for his ability to translate complex legal and financial issues into understandable terms, Marshall is called upon throughout the country for creative and objective planning recommendations on behalf of wealthy families, businesses and their legal, accounting and investment advisors.
Marshall is president of Marshall Jones, Inc., established in 1979 and located in West Palm Beach, Florida.

A.B., Cum Laude, Harvard College
J.D., University of Akron School of Law
Accredited Estate Planner
Chartered Life Underwriter (CLU)
Chartered Financial Consultant (ChFC0
Fellow, Life Management Institute (FLMI)
Fellow, The Esperti Peterson Institute
Adjunct Professor of the Academy of Multidisciplinary Practice, courses accredited by The Estate and Wealth Strategies Institute at Michigan State University
Registered Representative of Val Mark Securities, Inc., Member of NSD, SIPC, 3690 Orange Place, Suite 310, Beachwood, Ohio 44122

21st Century Wealth - 2000 (co-author)
Making Decisions about Life Insurance - 1998
Wealth: Enhancement & Preservation - 1994 (co-author)
"Policies" for Valuation of Life Insurance
The Use of Life Insurance in Estate Planning: A Guide to Planning and Drafting
Determining the Best Exit Strategy from a Split-Dollar Plan
Life Insurance Policy Design & Administration Checklist for Split Dollar Plans
Estate Planning Strategies Using Qualified Plans
Putting Life Insurance Into Focus
Sale of Life Insurance to Welfare Benefit Plans and VEBA's
Charitable Gifts of Old Life Insurance Policies
The Art of Charitable Giving

Trustee, Palm Beach Atlantic College
Trustee, First Presbyterian Memorial Fund
Director & Past President, Harvard Club of Palm Beaches
Coach, Leukemia Society of America Team in Training
Past Director, YMCA-North County Branch
Past Director, Association for Retarded Citizens
Past President, Rotary Club of West Palm Beach

Marshall and his wife, Irene, have been married for more than 22 years. They live in Palm Beach Gardens with their daughter, Kyle Michelle. He enjoys golf, running, bridge, and reading. Marshall finished 34th in the 1973 Boston Marathon and was the first Florida finisher in the 1987 New York Marathon.

Admitted to the California State Bar. Courts Admitted to: California Supreme Court; United States District Court, Southern District of California.

J.D., Western State University, San Diego, CA; Undergraduate Study in Civil Engineering, Business Administration and Architecture at, respectively, Loyola Marymount University, Los Angeles, CA; University of San Diego, San Diego, CA; and New School of Architecture, San Diego, CA. Certified as an Advanced Wealth Strategies Planner by the Esperti Peterson Institute. Currently a Fellow at the Esperti Peterson Institute.

National Network of Estate Planning Attorneys; American Bar Association; California State Bar Association; San Diego County Bar Association; Consumer Attorneys of San Diego; Estate Planning, Trust & Probate Section of San Diego County Bar Association; Planned Giving Round Table of San Diego; National Committee on Planned Giving; and Associate of the Offshore Institute.

Principal and Founder, Strazzeri Mancini LLP, practicing in Estate Planning, Business Succession, Charitable Planning, Asset Protection and Retirement Issues; Former Partner, Law Office of N. Munro Merrick; Principal of The Founders Group, a Business Strategies Collaborative; Mediator for ARBITRATION WORKS (A.W.), a California Dispute Resolution Corporation; Level II Arbitrator for State of California, Department of Consumer Affairs, Contractor State License Board through A.W.; Chair for the planned giving committee Sharp Healthcare Foundation; California B-licensed General Contractor; and Real Estate Developer.

Approved Provider for Continuing Education through the State of California Department of Insurance. Speaker for Continuing Education for financial professionals including Certified Public Accountants, Attorneys, Fiduciaries, and Financial Planners. Adjunct Faculty Member of the Estate and Wealth Strategies Institute at Michigan State University. Fellow at the Southern California Institute. Instructor, Estate and Trust Education Resources-Exam Prep Course for the State Bar of California Certified Specialist Exam in Estate Planning, Trust and Probate Law.

Books: Co-author, Generations - Planning Your Legacy, 1999; Co-author, Strictly Business - Planning Strategies for Privately Owned Businesses, 2002; Co-author, Giving -Philanthropy for Everyone. Course Manuals for State of California Department of Insurance for approved Continuing Education: Trust Fiduciaries; Basic Estate Planning; Family Limited Partnerships; Advanced Estate Planning, Charitable Remainder Trusts and Asset Protection-Offshore Planning. Course materials on Irrevocable Life Insurance Trusts for the Academy of Multidisciplinary Practice, accredited by the Estate and Wealth Strategies Institute at Michigan State University.

Former and/or Present Member, Board of Directors for Charities such as: The Coming Together Foundation; Army-Navy Academy; ANA Alumni Association and Sharp Healthcare Foundation.

Joseph has structured his practice to allow he and his wife, Antonietta, time to enjoy their family, and to be active in their community.

For the past fifteen years, Carol Gonnella and Cecil Smith (featured below) have co-taught many estate planning courses. Among the courses they have taught together are: BERT! The Wonder Trust™, Planning with FLPs and LLCs, Planning with Qualified Personal Residence Trusts, Conservation Easements, Intergrading Conservation Easements with the Wyoming Close LLC, Using Charitable Lead Trusts to Zero-Out the Estate Taxes, Planning for Spouses, Planning with the Wyoming Close LLC, the Teton Ten-Step and Graphically Illustrating Advanced Estate Planning Strategies.

Cecil and Carol are members of the teaching faculty of the Esperti Peterson Institute, the National Network of Estate Planning Attorneys and the TETON INSTITUTE. They are both Adjunct Professors at Michigan State University, Academy of Multidisciplinary Practice.

Carol Gonnella is the Founder and President of GONNELLA GEITTMANN, PC, with offices in Jackson, Wyoming.

Martindale Hubbell Rating of AV, which is the highest rating offered by this national attorney rating service. Former prosecuting attorney for Teton County, Wyoming.
President and Director of Teton Agents, Inc., a company that serves as registered agent for Wyoming business entities.
President and Director of Teton Advisors, LLC.
President and Director of Teton Publishers, LLC.
Director and owner of Jackson, Wyoming's finest restaurant, Off Broadway Grill, Inc. Husband, John, runs the restaurant.
Director of Delta Society, a national nonprofit organization, with offices in Seattle, Washington. Delta's mission is to train dogs to be companions for the blind.
Director of the Community Foundation of Jackson Hole.
Director and Vice-President of e.Planners™, a national nonprofit organization, comprised of 25 estate planning attorneys from 16 law firms who meet quarterly as a professional think tank to create advanced estate planning strategies and to provide educational programs for other estate planning attorneys and financial advisors.
Licensed in the states of Wyoming and Washington.
Law practice limited to estate planning, asset protection planning, charitable planning, business succession planning and post-mortem administration of estates and trusts.
Estate planning attorney for over 20 years.

Law practice limited to estate planning, asset protection planning, charitable planning, business succession planning and post-mortem administration of estates and trusts.

Cecil Smith is the Founder and President of SMITH BRAY & ASSOCIATES, PC, with offices in Memphis, Nashville and Brentwood, Tennessee.

Martindale Hubbell Rating of AV, which is the highest rating offered by this national attorney rating service.
Former IRS Estate Tax Attorney-audited estate and gift tax returns in Tennessee.
Estate planning attorney for over 30 years.
Chief Justice-Moot Court Board.
President-Omicron Delta Kappa, national honor society.
CEO and Director of Teton Agents, Inc., a company that serves as registered agent for Wyoming business entities.
CEO and Director of Teton Advisors, LLC.
CEO and Director of Teton Publishers, LLC.
Director and Vice-President of e.Planners™, a national nonprofit organization comprised of 25 estate planning attorneys from 16 law firms who meet quarterly as a professional think tank to create advanced estate planning strategies and to provide educational programs for other estate planning attorneys and financial advisors.
Director and Secretary of National Security and Trust Company, Inc., and Vital Records Control, Inc. With operations in four states.

Law practice limited to estate planning, asset protection planning, charitable planning, business succession planning and post-mortem administration of estates and trusts.

Chuck KinCannon brings over 20 years of experience as a domestic and international Attorney; consulting and advising individuals and business owners. His diverse multi-cultural and international experiences allow him to provide a unique perspective as an Attorney and Wealth Consultant certified by The Heritage Institute. With this grounding in the Heritage process, coupled with his expertise in the areas of estate and charitable planning, business planning, pension planning and asset protection planning, he is prepared to empower his clients to protect what matters most to them: the assets they have worked hard to accumulate, the values and significance making their success possible, and the ability to help them transfer both to the people and organizations they care about most.
On the personal side, Chuck was raised in a military family where he frequently traveled. While traveling domestically and abroad, he learned many outdoor skills, which he still uses today. From hiking in the Andes to diving in Belize, his love for adventure, nature travel, animals and different cultures inspires him.

EDUCATION

•B.A., University of Denver, Colorado
Graduated with high honors
•Juris Doctor, Southern Methodist University School of Law
•Graduate studies in International Law and Finance
•Master of Laws degree, Columbia Law School, New York

Published law journal author, 3 Am Jur Awards
London School of Economics
He is a contributory author of the book Strictly Business, which addresses estate and tax planning issues faced by business owners, and Your Life, Your Legacy, which addresses estate planning issues.

PROFESSIONAL ACCREDITATION and POSITIONS

Appointed an International Fellow
Served as Associate Editor of the Columbia Business Law Review.
Is a member of the State Bars of Georgia, Florida, and Texas, and is a Fellow with the College of the State Bar of Texas. In addition, he is admitted to practice in the United States Tax Court.
Chuck is also an experienced educator, having led over 200 seminars for individuals, Attorneys, Accountants and Financial Advisors in the areas of estate planning, business continuation, asset preservation, advanced tax strategies and legacy planning. Chuck has also served as an Adjunct Professor of Business Law and Ethics at Shorter College.
Chuck is also a co-founder of Wealth Strategies International, a multi-state firm that provides continuing education to advisors, and consulting to families and business owners.

PERSONAL

He lives in Marietta, Georgia with his wife Marie. Chuck KinCannon can be reached at: 1870 The Exchange, St 100 Atlanta, GA 30339. PH: 770-951-7033

PROFESSIONAL AND PERSONAL

Kevin D. Quinn, J.D.