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George has also been quoted by several publications and websites. Carol A. Kelley, Esq. Kelley focuses her practice on tax-related matters, with a concentration on estate planning and estate and trust administration matters. Additionally, Carol has prepared organizational documents for limited partnerships, limited liability companies and c 3 charitable organizations. Prior to joining Buchanan, Carol served as an associate with the Newark, New Jersey, office of a large East Coast-based law firm, where she concentrated on estate planning and estate administration.
Her experience includes advising clients on estate and gift tax issues, business succession plans and charitable matters. Carol drafted complex estate planning documents, including wills, trusts, powers of attorney and advance health care directives. She assisted clients in administering estates and trusts and prepared tax returns related to estates and gift taxes. Sharon L. Klein, Esq. Wilmington Trust, N.
Sharon is President of Wilmington Trust, N. Julie Miraglia Kwon, Esq. She advises clients regarding estate, gift and generation-skipping transfer tax issues; charitable planning; trust and estate administration; and contested trust and tax matters. Julie formerly was the Philanthropic Advisor for Stanford University, where she collaborated with the Office of General Counsel and Stanford Management Company regarding endowment and charitable trust investment, complex gifts and bequests, and contested matters.
Previously, she also was a National Director with Bernstein Global Wealth Management, where she developed quantitative research regarding the effect of investment volatility on wealth transfer; and was the fiduciary counsel and Legacy Planner for the Midwest Region for Bessemer Trust Company.
Chambers USA has consistently ranked Julie individually as one of the top attorneys in the country. William P. From to he was associated with Davis Polk and Wardwell where he worked primarily in the estates group. His teaching responsibilities include wills and trusts, property, federal estate and gift tax, estate planning, and American legal history. Press, He is a member of the Trusts and Estates Section of the New York State Bar Association and has been a delegate at large to the executive committee of the section.
Lester B. Law, Esq. Law focuses on estate and trust planning, business succession planning, estate and trust administration, beneficiary and fiduciary administration and income tax matters. Lester spent the early part of his career practicing law as a trusts and estates attorney. He then switched to an advisory role working predominately with ultra-high net worth clients in two national trust companies. He has worked with many entrepreneurs and their families advising them on business succession planning, including dealing not only with the transactional and tax matters, but also with family dynamics and other related issues.
With that experience, combined with his background as a certified public accountant, he brings his unique experience in understanding both the income tax, transfer tax and the family dynamic side of planning. Lester divides his time between the Naples and Washington offices, spending the majority of his time in Naples.
Lester is only licensed to practice law in Florida; he has submitted an application to practice law in the District of Columbia, and his current practice in D. Bar members. Lester is a nationally recognized speaker and author. Lester is also a co-author of a book on estate planning titled, Tools and Techniques of Trust Planning. He also practiced law for more than a dozen years in Florida. Paul S. Lee, Esq. Northern Trust Paul S. Prior to joining Northern Trust, Paul served as a National Managing Director in the New York Office of Bernstein Global Wealth Management where he provided customized wealth planning solutions for family offices and ultra-high-net-worth clients.
Carlyn S. McCaffrey, Esq. McCaffrey provides legal counsel on domestic and international tax and estate planning for high-net-worth individuals. She also advises individuals and institutions on charitable planning matters. A frequent lecturer on subjects relating to tax law, trusts and estates, foreign trusts and matrimonial law, Carlyn is also an extensively published author on these topics.
Keith Schiller, Esq. Schiller Law Group Keith Schiller is dedicated to excellence. He is routinely requested by clients and other professionals to help solve complex problems, achieve major tax savings, and advise on an extensive range of issues including reviewing estate and gift tax returns, consulting or representing clients on audits, appeals, and tax court matters. Keith lectures on estate planning to professionals approximately 15 days each year, teaching to over 1, professionals annually.
Keith has also authored more than 12 course texts, written more than three dozen published articles, and assisted hundreds of clients and professionals with their thorniest problems. Keith is among a select few attorneys in California to be dually certified in two specialties by the California State Bar. This exposed Mr. Schiller to a range of issues and a net worth of clients that is not normally occasioned by a young attorney. His commitment to estate planning excellence has endured through the years.
Richard W. Nenno, Esq. Wilmington Trust Company Richard W. Dick has over 40 years of estate-planning experience and is admitted to the practice of law in Delaware and Pennsylvania. Dick is a cum laude graduate of Princeton University with an A. He earned his J. Dick is recognized as a national speaker and published authority on estate-planning issues. Past President ; Philadelphia Bar Association.
Elizabeth Carrott Minnigh, Esq. Elizabeth advises families on the tax-efficient accumulation, management and transfer of wealth, particularly in connection with closely held businesses and other valued assets, such as fine art and other collectibles.
Elizabeth also works closely with private foundations and public charities, advising on a wide variety of issues, including grant making, program-related investments, planned giving programs and public-private partnerships. As an extension of her work with nonprofits, Elizabeth also advises social enterprise organizations, such as benefit corporations and low-profit limited liability companies.
Alexander M. Popovich, Esq. Alex also assists clients with trust and charitable foundation administration. Alex is a frequent speaker and presenter on tax related topics, has authored numerous articles, treatises and other publications and has been frequently quoted by many regional and national media outlets including CNN, Barrons, Bloomberg, the New York Times, the LA Times and others.
Alex and his wife Debbie have 3 children. In his free time, Alex enjoys running, golfing, surfing, cooking, reading and the outdoors. Christine R. Quigley, Esq. Quigley advises affluent individuals and families in wealth transfer planning, tax planning, estate and trust administration, and business succession planning. Her clients include principals of private equity, hedge fund, and venture capital firms; owners of closely-held businesses; and executives of public corporations.
She regularly represents entrepreneurial clients who have built significant wealth from the ground up. Whether planning for an initial public offering, private sale of a business, transition to a younger generation, or ongoing governance and growth, Christine guides her clients in meeting their social and philanthropic goals and in educating younger generations on the stewardship of wealth.
She has successfully implemented family constitutions and governance structures connecting trusts, family foundations, and family enterprises in a way that mentors and maintains a cohesive social vision. Gideon Rothschild, Esq. He focuses his practice in the areas of domestic and international estate planning techniques for high net worth clients and is a nationally recognized authority on wealth preservation and offshore trusts.
Rothschild is also licensed as a Certified Public Accountant. He teaches federal income taxation, corporate tax, international tax and estate planning. Prior to joining the faculty in , he practiced tax law with firms in Houston and Cincinnati, was deputy general counsel for the Export-Import Bank of the United States, and an attorney with the United States Department of the Treasury.
He is the author of numerous books, portfolios, and articles dealing with a variety of tax subjects. Aen W. Webster, Esq. Cochran Allan Aen Walker Webster dedicates her practice to estate planning and administration. She counsels clients on estate planning matters including charitable planning and business succession planning and advises fiduciaries on the administration of estates and trusts. Aen works frequently with individuals and families to maintain family assets and family harmony across generations.
She has been fortunate to work with estate planning lawyers throughout the United States and maintains an extensive network of contacts for the benefit of her clients. From to , Aen headed the estate planning practice group at a large law firm in Washington D.
She has been a frequent lecturer on estate planning topics and has presented papers to the Forum of Tax Management International in London and Paris. Aen is an elected Fellow of the American Bar Foundation. She also is a past chair of the D. Prior to attending law school, Aen served for several years as a special Assistant to the U. Secretary of Health and Human Services for the areas of public affairs and health policy.
Lisa M. She has also taught in the LL. Income and Accounting series. Before Andersen Tax, Michael was a distinguished practitioner in residence at Cornell Law School and a retired law partner with an international law firm. Philip R. Hirschfeld Cole Schotz P. His practice focuses on formation, sale or restructuring of businesses including mergers and acquisitions , real estate investments including Qualified Opportunity Zone Funds , partnership tax planning, debt restructuring, cross border investments and planning for non-US persons coming to work or live in the US and US companies operating abroad as well as advising clients on the tax aspects of such transactions.
Before joining Cole Schotz, he concentrated on foreign investment in U. Activities of Foreigners and Tax Treaties. Philip is a recipient of the Nolan Fellowship from the Section of Taxation, which recognizes leadership qualities and a commitment to the Tax Section. Philip received his B. He is admitted to practice in both New York and the District of Columbia. Her diversified experience includes working on a broad range of structuring and operational issues in a variety of industries and areas.
Additionally, she has a strong working knowledge of administrative practice before the IRS. Prior to serving in her current position, she served as a member of the partnership taxation group in the National Tax Office of an international accounting firm. He advises clients on tax issues relating to corporations, partnerships, limited liability companies, joint ventures, REITs and RICs; tax-free and taxable mergers, acquisitions and spin-offs; compensation planning; installment sales and like-kind exchanges; and real estate development and investment.
He combines innovative thinking, a deep knowledge base and broad experience to provide creative solutions to the tax issues facing his clients. Lencz is an adjunct professor at the Graduate Tax LL. Steven F. He also represents clients concerning partnership taxation and other real estate joint venture transactions, and issues concerning real estate investment trusts.
He is also regularly consulted by wealthy individuals and entrepreneurs on federal and state income tax matters and federal estate and gift tax issues. As a transactional tax attorney, he works on transactions ranging from small sales transactions to merger or acquisition transactions in the billions of dollars. Similarly, as a tax controversy attorney, he has represented both individual clients in small audit matters and publicly-traded corporate clients in tax disputes with amounts at issue in excess of one billion dollars.
His clients often find his in-depth knowledge and broad experience very helpful in addressing both their everyday tax needs and their most difficult tax problems. His course at Georgetown focuses heavily on the technical tax aspects of partnerships as well as the practical business and tax drafting considerations that arise in partnerships with special partners such as tax-exempt organizations, foreign investors and REITs.
Before joining Venable, Mr. His valuable experience and continuing connections with the government, when combined with his significant private practice experience, permit Mr. Martin D. Pollack is a frequent lecturer at tax seminars and the author of numerous articles on federal income tax issues. He joined the firm in Blake D. His practice includes planning, policy and controversy matters. He has extensive experience structuring large partnership and real estate transactions. He is the author of more than professional articles, is a frequent lecturer on tax topics at conferences across the country, and has testified at the invitation of the U.
House of Representatives Committee on Ways and Means as an expert on tax issues. Department of Treasury. He was deeply involved in the development of the Tax Reform Act of provisions and administrative guidance affecting partnerships and real estate.
Bahar A. Bahar frequently speaks at national and regional tax conferences and contributes articles to top-tier tax publications. With more than 25 years of broad transactional and structuring experience, Mr. Sloan focuses his tax practice on the use of partnerships and limited liability companies in domestic and cross-border mergers and acquisitions, financing transactions, and restructurings.
Sloan has represented four of the largest private equity firms and the two largest privately held companies in the United States, as well as many publicly traded companies. He has substantial experience in the formation of domestic and cross-border joint ventures and acquisitions and dispositions of businesses and interests in joint ventures, including the largest joint venture in the United States and a complex multi-billion dollar cross-border commodities joint venture.
He has also handled restructurings of partnerships, as well as private equity fund structuring and leveraged recapitalizations of private equity portfolio companies. In addition, for more than a decade he was an adjunct professor at Georgetown University Law Center, and he has been a guest lecturer at the Wharton School of the University of Pennsylvania. Sloan received his Juris Doctor from the University of Chicago in He also earned an LL. Sloan is a member of the District of Columbia bar and is not yet admitted to the New York bar.
He currently practices under the supervision of the Principals of the Firm. Jeanne M. Formerly, she was an adjunct professor in the LL. Prior to joining the IRS, Ms. Halpern and for Judge Laurence J. His practice focuses on tax planning for business transactions, including acquisitions and dispositions of businesses, reorganizations, utilizing partnerships and limited liability companies, tax benefits for renewable energy, sophisticated real estate transactions, executive compensation, state and local taxation and audits and tax controversies.
Stefan F. Tucker Venable, LLP Stef Tucker represents a wide variety of clients, from the entrepreneur and the professional, on the one hand, to publicly traded enterprises, such as real estate investment trusts, on the other hand.
His practice encompasses the entire range of subjects from mergers and acquisitions, to entity planning, structuring and formation, to asset protection and preservation, to business transactions, to family business planning and wealth preservation.
In addition, Stef has extensive experience in Federal and state income, estate and gift taxation, including tax audits. His clients look to him to apply his breadth of experience and general knowledge in arriving at solutions to a wide range of business-oriented problems and issues and in structuring complex business arrangements and transactions.
They also seek his assistance in connection with their personal financial matters and wealth preservation planning. Louis S. Lou has practiced tax and business law for more than 40 years. He has extensive experience designing and implementing strategies for real estate and business asset acquisitions, transfers, exchanges, leases, financing, work-outs, business start-ups, limited liability companies, partnership and joint venture formations, transactions involving REITs, capital raising through placement of partnership interests and stock, as well as counseling clients on achieving business and personal tax planning objectives.
He also owned and for more than 20 years operated a like kind exchange qualified intermediary business. Lou graduated cum laude with a B. He was admitted to the California Bar in He lives in Tiburon, California and has one daughter, currently attending college. She has substantial experience in sophisticated tax planning involving the use of partnerships, including in the dispositions and acquisitions of real estate and operating businesses, complex partnership transactions, real estate investment trust REIT tax status and tax structured dispositions of real estate involving REITs, corporate acquisitions and mergers, corporations and structuring private REITs.
Andrea advises on forward and reverse like-kind exchanges and exchanges of tenancy in common interests in real estate. Andrea has been listed in the to editions of The Best Lawyers in America in the area of tax law and has also been selected as a fellow of the American College of Tax Counsel. Washingtonian Magazine named her as one of the top lawyers in Washington, D. Andrea is also recognized in Washington D. Super Lawyers. Andrea is an active member of Urban Land Institute. ACTC is a nonprofit professional association of tax lawyers in private practice, in law school teaching positions and in government who are recognized for their excellence in tax practice and for their substantial contributions and commitment to the profession.
Mark also has experience settling New York State and City residency audits and advising clients on New York State and City real estate transfer tax, mortgage recording tax, and sales taxes. Mark was honored by the Tax Section as a Nolan Fellow in Mark brings a sense of humor to the table.
Mark and his wife Aysen keep busy raising their lovable domestic shorthair cats, Findik, Fistik, and Badik. Donald T. A certified public accountant, Williamson is a frequent lecturer to professional groups throughout the United States, and has held teaching appointments in Europe and China. He has published over 50 articles in professional and academic journals and was recognized by the Bureau of National Affairs as its outstanding author for Brent R.
He is the former director, global payroll consulting and compliance for Starbucks Coffee Company, in Seattle, Washington. Brent was president of the American Payroll Association for the term. Fred A. Basehore Guidehouse Inc Fred A. Basehore, Jr. Charlotte N. Her payroll experience includes work in hospitality, airlines, and aerospace and defense.
Barbara most recently was with Equifax Workforce Solutions, and prior to that, her role at Northrop Grumman Corporation involved managing global payroll and implementations. John J. Rosen has held executive tax management positions at Xerox Corp. Vasquez at the United States Tax Court. He has assisted clients in addressing state and local taxes since and has handled tax matters in almost all of the 50 states.
In addition, he assists clients in addressing state and local tax issues related to corporate reorganizations. He regularly represents clients before state tax agencies and in proceedings before the Multistate Tax Commission. He has advised clients in the manufacturing, transportation, financial services, telecommunications, hospitality, distribution, and retail industries.
John received his degrees from University of Georgia: B. History , J. Bishop-Henchman previously worked at a large law firm coordinating coalitions on major issues such as federal tax conformity and state taxation of digital goods and services, and spent 14 years at the Tax Foundation, a tax policy education nonprofit, where he worked on national, state, and local issues.
Bishop-Henchman has testified to Congress and in 36 state houses around the country, and his brief to the U. Supreme Court in South Dakota v. Wayfair was cited twice by the majority opinion. He was educated at the University of California, Berkeley and received his J. Supreme Court. Follow him on Twitter at jbhenchman. Jaye A. She joined the firm in and provides clients with full-service tax representation covering federal, state, and local tax challenges and business opportunities.
She has more than 25 years of experience assisting clients with tax compliance and planning, the use of tax and business incentives, and tax audits and controversies before the IRS, the State of Louisiana Department of Revenue, and numerous local taxing authorities. She frequently writes on tax topics for national publications and is a sought-after speaker at tax conferences. Karen H. Karen has significant experience in the state income, franchise and sales and use tax areas and regularly advises clients on a variety of multistate issues including nexus, combined reporting, tax base and apportionment issues.
In addition, she has extensive experience with audit defense, negotiated settlements and other controversy and compliance matters, and has had considerable success securing refunds and obtaining key rulings for her clients. Karen also provides sophisticated tax planning and strategic advice on taxability, structuring and related issues. She frequently works with businesses to determine the most tax efficient manner to operate or organize business activities and advises clients on the tax implications of mergers, acquisitions and dispositions of businesses.
Karen serves as a member of the Board of Directors of the Texas Taxpayer and Research Association and regularly writes and speaks at seminars and conferences on state tax topics. She also serves as a guest lecturer on state and local tax policy at Southern Methodist University Dedman School of Law. Daniel B. In that role, he works with various practice groups developing thought leadership and training on state and local tax issues.
Previously, Dan served as a state and local tax manager at another Big Four accounting firm, where he oversaw tax research and related projects and provided clients with a wide range of tax compliance and consulting assistance. He earned an LL. He also holds a B. Harley T. But sources close to the situation say Google's main aim is to make personal computers better portals into the Web as it continues to morph from a collection of pages to a place to run a wide range of applications.
If PCs can more quickly and smoothly run online software, the thinking goes, the Web will become more attractive as an advertising medium. And to ensure Chrome OS becomes the platform of choice for a substantial number of computers, Google is going to have to collaborate closely with the computer industry. There's little cause to believe PC makers want to abandon deeply held ties with Microsoft, which later this year is due to ship Windows 7, an update many analysts say will be a big improvement on the disastrous Vista.
Still, computer manufacturers are eager for a viable alternative with a lower price tag. A representative from Dell, one of the few major PC makers not included in Google's announcement, declined to comment on whether it was in talks regarding Chrome OS but says it "constantly assesses new technologies as part of managing our product development process and for consideration in future products.
With Chrome OS still early in its development, computer companies may request design choices Microsoft wouldn't dream of adding. Insofar as price matters, Google may have Microsoft beat. And as costs for hardware drop, "[the manufacturers] want to be able to aggressively negotiate the best price on all the things that go into their product," says Stephen Baker, an analyst with market researcher NPD Group.
The company can afford to do that because it would profit from more visitors using its search engine and other online offerings, says Charles King, president of industry analyst Pund-IT. Bargain Prices on Windows? Still, Microsoft is getting the price-cut religion. For both Windows 7 and Office , which will be unveiled for the first time at a Microsoft event on July 13, the company will sell discount versions in the hopes of getting customers to buy pricier versions when they run into roadblocks.
As for Office, Microsoft will offer free versions that can be used via a Web browser, but executives are confident the vast majority of customers will want to buy the actual software as well. What's more, Google has little background in marketing and customer support, factors that could prove critical to the success of a new operating system.
Microsoft foots the marketing bill for Windows, running multimillion-dollar campaigns across many forms of media with most new releases.
SPORTS BETTING LINE WIKI
Gateway Setup After adding all shades to Rooms and configuring all remotes, you will be asked if you would like to add a gateway. Gateways are optional, and you may or may not have one. Follow the guided process in the app to place your gateway in a location central to the shades. If you have one gateway in the home, place it in a central location to all the shades. If you have more than one gateway, distribute them evenly throughout the home.
Plug in the gateway and wait about 30 seconds for it to fully power cycle on. During bootup, the gateway's LED will emit different colors. The app will then look for the Gateway. Follow the prompts in the app to identify and select the gateway to set up first. If you have multiple Gateways, you can flash to identify. The app will then ask for the Wi-Fi network to which the Gateway should be joined.
If you are the installation professional and don't have access to the Wi-Fi network, or if the Wi-Fi is unavailable for any reason, you can continue this initial setup without the Wi-Fi. If you do know the Wi-Fi, simply follow the guided prompts to choose the Wi-Fi network name and password. NOTE: If the gateway set up occurs without connecting to the Wi-Fi, then the homeowner will be prompted to add the Gateway to their Wi-Fi network once they accept ownership.
Name the gateway. We recommend naming it the place where it will be located. The app will scan the system to ensure all Rooms are in range and a connection is made with the Gateway. Once the LED on the gateway turns solid blue, the gateway is done with setup. Transfer Ownership Now that setup is complete for the Home, the app will prompt you if you would like to transfer the Home. If you are the homeowner, you would skip this step. After that, the app will bring you to the Dashboard and you can explore your new Home.
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