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					                                Gary A. Zwick
                                Partner
                                Tax & Wealth Management Section Head
                                Chair, Federal Tax Group

                                Areas of Practice
                                Employee Benefits
                                Estate Planning
                                Federal, State & Local Tax

                                Education
                                Georgetown University Law Center, LL.M. (Taxation), 1982
                                Cleveland State University, J.D., 1980
                                Kent State University, B.B.A., (Accounting and Finance), 1976

                                Licensed to Practice
gzwick@walterhav.com            Ohio
Phone: 216-928-2902             U. S. Tax Court
Fax: 216-916-2340               Federal District and Appellate Courts




Professional Experience
Gary has a general tax practice, with emphasis on tax planning for closely-held and family
businesses and their owners, and high net worth individuals. This encompasses not only income
tax planning, but also estate planning, ERISA, Subchapters C & S, mergers and acquisitions,
employee benefits and IRS and tax court practice.

Before joining Walter & Haverfield, Gary, who is also a Certified Public Accountant, spent 21 years
in public accounting, including serving for many years as Director of Tax Operations and Head of
the Cleveland Office Tax Department for a large regional Bowman 100 CPA firm. He was recently
named by Worth Magazine as one of the 100 top lawyers advising individuals of wealth.

Gary is the principal author of the book “Tax & Financial Planning for the Closely Held Family
Business”, published by ALI-ABA and a co-author of the book “Transferring Interests in the Closely
Held Family Business” also published by ALI-ABA. He has also authored or co-authored over a
dozen feature articles for major tax publications including a chapter entitled “Transfers of Property
in Exchange for Services - Section 83,” for the Lexis Nexis Online Tax Encyclopedia, published
in January 2007. For many years, Gary was the Tax Clinic editor of the August rotation in the
Tax Adviser, the AICPA’s national tax publication. He is also a contributor to the ALI-ABA Practice
Checklist Manual on Advising Business Clients II and the book, “Golden Opportunities” by Amy
and Armond Budish. Gary is a frequent speaker, both locally and nationally, on tax subjects, with
hundreds of speaking engagements to tax professionals. He is board certified in federal tax (State


                                               The Tower at Erieview | 1301 East Ninth Street, Suite 3500 | Cleveland, Ohio 44114-1821
                                                                                  216.781.1212 | 216.575.0911 | www.walterhav.com
of Ohio) and Chair of Federal Tax Specialty Board of the Ohio State Bar Association. He was an
adjunct professor of gift taxation and estate planning at Case Western Reserve School of Law
and is currently an adjunct professor of tax law at Cleveland State University College of Law.

Professional & Community Associations
       •   Gary participates in numerous professional and community activities. He is a member of
           the Small Business Council of America, the Family Firm Institute, the ABA Tax Section,
           the AICPA Tax Division, and the Tax Club of Cleveland. He previously participated in
           presenting community Estate Planning seminars for the Southwest Community Health
           Foundation and the Arthritis Foundation.

       •   Institute for Creative Living – past President, Board of Trustees

       •   Cleveland Metropolitan Bar Association - General Tax Committee and the Estate
           Planning, Probate and Trust Law sections

       •   Article of the year award winner in the Tax Adviser, 1993

Awards & Recognition
       •   Recognized by the Ohio State Bar Association as a “Board Certified Specialist” for
           2008 in the September/October, 2008 issue of Ohio Lawyer

       •   Selected for inclusion in the 2009 edition of Best Lawyers in America; Tax Law

       •   AV rated by Martindale-Hubbell

       •   2004 – 2008: Law & Politics Ohio Super Lawyer. Tax; Estate Planning & Probate;
           Employee Benefits/ERISA

       •   2005-2007: Named to Worth magazine’s list of the nation’s “Top 100 Attorneys” in
           recognition of his expertise in the area of “tax and wealth management;” he was one
           of only three attorneys in Ohio to receive this honor in 2007

       •   Article of the year award winner in the Tax Adviser, 1993

Presentations
       •   May 19-20, 2008 – Gary pprovided clients with answers to their sophisticated LLC
           questions at the NBI seminar, “Advanced LLC Issues,” which was held in Cuyahoga
           Falls on May 19, 2008 and again in Cleveland on May 20, 2008.

       •   May 8, 2008 - “Audit Issues for Tax-Exempt Entities”, Northern Ohio Planned Giving
           Council Annual Semar.
•   January 14-15, 2008 – Society of Financial Services Professionals, “Tax Planning for
    the Entrepreneurial Client,” Phoenix, AZ.

•   January 3, 2008 – The National Constitution Center, “Family Limited Partnerships,”
    telephone seminar.

•   June 7, 2007 - National Center for Family Business, “Tax Traps you can Avoid,
    Cleveland, OH

•   June 5, 2007 - Ohio Society of CPAs, “Fundamentals of Family Limited Partnerships,
    Cleveland, OH

•   May 14, 2007 - National Business Institute, “Advanced Tax Issues for LLCs,”
    Independence, OH
•   April 26, 2007 - Great Lakes Federal Tax Institute, “Building Flexibility into the
    Irrevocable Life Insurance Trust.” Cleveland, OH
•   February 22, 2007 - Ohio Society of CPAs, “Soup-to-Nuts Tax Planning for Closely
    Held Businesses,” Cleveland, OH

•   February 1, 2007 - Ohio Society of CPAs, “Succession Planning for the Small
    Practitioner,” Maumee, Ohio

•   November 20, 2006 - Ohio Society of CPAs, “Tax Issues in Compensation Planning for
    Partnership and LLC Owners,” Cleveland, OH

•   November 14, 2006 - Kentucky Society of CPAs Annual Tax Institute, “Closely Held
    Business Succession Planning,” Louisville, KY

•   November 2, 2006 - Cohen & Company, “Pension Update,” Cleveland, OH

•   November 7, 2006 - National Center for Family Business, “Tax Planning: Cradle to
    Grave for Closely Held Family Businesses,” Aurora, OH

•   November 8, 2006 - Ohio Northern University, “Estate, Business and Financial Planning
    Continued Education Seminar,” Ada, OH

•   October 25, 2006 - Boy Scouts of America, “Family Limited Partnerships,” Cleveland,
    OH

•   October 20, 2006 - Cleveland Estate Planning Institute, “Partnership Interests in Estate
    and Trust Administrations,” Independence, OH

•   October 18/19 2006 - Federal Tax Symposium, Moderator, Advanced Federal Tax
    Planning Symposium,” Columbus, OH

•   September 22, 2006 - National Center for Family Business, “More Tax Magic,” Aurora,
    OH
•   September 21, 2006 - Accounting Show, Ohio Society of CPAs, “Structuring Benefits
    Packages for Owners,” Cleveland, OH

•   September 21, 2006 - Accounting Show, Ohio Society of CPAs, “Tax Planning for High
    Net Worth Individuals,” Cleveland, OH

•   Augst 30, 2006 - Lake County Bar Association, “Choice of Entity,” Painesville, OH

•   August 28, 2006 - Euclid General Hospital, “Avoiding the Estate Tax Trap,” Euclid,
    OH

•   August 24, 2006 - National Center for Family Business, “Unusual Tax Planning Ideas
    for Family Business Owners, Hudson, OH

•   July 25, 2006 - AICPA, Advanced Estate Planning Conference, “Family Limited
    Partnerships,” San Diego, CA

•   May 18, 2006 - Mahoning Shenango Valley Estate Planning Council, “Effective Uses
    of the Intentionally Defective Trust” and “Zeroed-Out Grantor Retained Annuity Trust,”
    Mahoning Valley, OH

•   May 5, 2006 - Northern Ohio Planned Giving Council, “Tax Issues Arising from
    Charitable Trusts and Gift Substantiation Requirements,” Cleveland, OH

•   May 11, 2006 - Lorman Education Services; “Second Annual Great Lakes Federal Tax
    Institute”, Overview

•   February 16, 2006 - “Current Thinking on Family Limited Partnerships”, FPA Northeast
    Ohio Chapter

•   February 2, 2006 - National Center for Family Business, “Avoiding the estate tax trap,”
    Aurora, OH December 1, 2005 - Lorman Education Services; “Partnerships, LLCs and
    LLPs: Organization and Operation,” Cleveland, OH

•   November 18, 2005 - Kentucky Society of CPAs; “Building Flexibility into the Typical
    Irrevocable Life Insurance Trust,” Louisville, KY

•   November 17, 2005 - OSCPA Cleveland Outlying Area Program; “Federal Tax Update,”
    Cleveland, OH

•   November 10, 2005 - National Center for Family Business; “Unusual Tax Planning
    Ideas for Family Business Owners,” Cleveland, OH

•   November 4, 2005 - Lorman Education Services; “Advanced Estate Planning for the
    Elderly,” “Planning for Non-Citizens,” “Sale to a Grantor Trust and Variations” and
    Zeroed-Out Grantor Retained Annuity Trust,” Cleveland, OH

•   November 1, 2005 - Ohio Society of CPAs; Advanced Federal Tax Planning Symposium;
    “Every Crafty Way to Sell a Closely Held Business,” Columbus, OH

•   September 27, 2005 - Lorman Education Services, “Advanced Partnerships, LLCs and
    LLPs, Choice of Entity and Certain State Law Considerations, Mergers, Operations,”
    Cleveland, Ohio

•   September 22, 2005 - OSCPA Accounting Show, “Executive Compensation,” Cleveland,
    Ohio

•   September 1, 2005 - Cleveland Financial Group, Planning Expo, “Estate Planning,
    Trust Protectors and Life Insurance Annuity,” Cleveland, Ohio

•   August 18, 2005 - Lorman Education Services, “Use of Trusts in Estate Planning:
    Tax Reasons for Using Trusts: Typical Types of Trusts; Income Taxation and Issues
    Related to Naming Trusts as Beneficiaries of Retirement Plan Accounts,” Cleveland,
    Ohio

•   August 4, 2005 - Lorman Education Services, “Distributions from C corporations,”
    Cleveland, Ohio

•   July 17-20, 2005 - AICPA Estate Planning Conference, “Family Limited Partnerships,”
    Toronto, Canada

•   July 14, 2005 - National Center for Family Business Leadership Academy; “More Tax
    Magic,” Cleveland, Ohio

•   June 24, 2005 - Ohio Society of CPAs, Akron CPE Day; “Transitioning our Clients into
    Their Retirement Years,” Akron, OH

•   May 17, 2005 - Cleveland Bar Association; “New Circular 230 Rules and Expected
    Effect on Estate Planning Practice,” Cleveland, OH

•   May 12, 2005 - Great Lakes Tax Institute; “Equity Compensation Planning for Partners
    and Employees of Pass-Through Entities,” Independence, OH

•   April 27, 2005 - National Business Institute, “Navigating Entity Options in Ohio:
    Comprehensive Analysis for Effective Decision Making,” Cleveland, OH

•   April 12, 2005 - Estate Planning Council of Cleveland, “Navigating a Transfer Tax
    Audit,” Cleveland, OH

•   March 8, 2005 - National Center for Family Business Leadership Academy; “Avoiding
    Transfer Tax Traps,” Cleveland, Ohio

•   January 13 & 24, 2005 - The Group 2005 Annual Meeting; “The Carol Gold Memo and
    Section 401(a)(4) Issues,” San Diego, CA
•   January 18, 2005 - Sterling Education Services; “Using Gifts and Trusts for Wealth
    Transfers” and “Tax Considerations,” Cleveland, OH

•   December 14, 2004 - Ohio Society of CPAs East Side Caucus; “Federal Tax Update
    – 2004,” Cleveland, OH

•   December 13, 2004 - National Business Institute; “Impact of Economic Growth and
    Tax Relief Reconciliation Act of 2001 on Estate Planning,” Cleveland, OH

•   December 7, 2004 - Lorman Education Services; “Partnerships, LLCs and LLPs:
    Organization and Operation in Ohio,” Independence, OH

•   November 18, 2004 - Ohio Society of CPAs Outlying Areas; “Federal Tax Update –
    2004,” Independence, OH

•   November 17, 2004 - National Center for Family Business; “Tax Planning Ideas for
    High Income Individuals,” Hudson, OH

•   November 9, 2004 - Institute for Continuing Professional Education, Inc., 2004 Federal
    Tax Symposium; “Estate Planning”

•   November 5, 2004 - “Advanced Estate Planning for the Elderly,” “Planning for Non-
    Citizens,” “Sale to a Grantor Trust and Variations,” and “Zeroed-Out Grantor Retained
    Annuity Trust,” Lorman Education Services.

•   October 28, 2004 - OSCPA Federal Tax Symposium; “Tax Planning Ideas for High
    Income Individuals,” Columbus, OH.

•   October 7, 2004 - Lorman Education Services; “Business Succession Planning” and
    “A Primer on S Corporations in Ohio,” Cleveland, OH.

•   October 1, 2004 - Baker College Presentation to Family Business Owners; “Creative
    Tax and Succession Planning Ideas,” Flint, MI.

•   September 23, 2004 - OSCPA Accounting Show; “Fringe Benefits and Compensation
    Planning,” Cleveland, OH.

•   September 23, 2004 - “Historic Tax Credits and Conservation Easements,” Ohio
    Society of CPAs Accounting Show.

•   September 9, 2004 - “Advanced Partnerships, LLCs and LLPs: Organization and
    Operations,” Lorman Education Services.

•   August 3, 2004 - Lorman Education Services; “Strategies for Partnership, S Corps and
    Closely Held Corporation Distributions: Distributions from C Corps,” Independence,
    OH.
•   July 15, 2004 - National Center for Family Business, Leadership Academy – Summer
    Session; “Tax Planning for Closely Held Businesses, Hudson, OH.

•   July 8, 2004 - Cleveland Financial Group Planning Expo; “Estate Planning and Issues;
    Hudson, OH.

•   June 25, 2004 - Lorman Education Services; “Closely Held Corporations: Business
    Succession and Estate Planning; Choice of Entity; Retirement Planning,” Independence,
    OH.

•   June 9, 2004 - American Institute of Federal Taxation; “Equity Compensation Planning
    for Partners and Employees of Pass-Through Entities,” Birmingham, AL.

•   May 26, 2004 - 8th Internal Revenue Service Conference on Federal Tax Wealth
    Transfer Taxation; “Annual Section 2503(b) Present Interest Exclusion,” Cleveland,
    OH.

•   May 21, 2004 - Lorman Education Services; “Use of Trusts in Estate Planning in Ohio,”
    Independence, OH.

•   April 23, 2004 - Lorman Education Services; “State Tax Considerations” and Income
    Taxation of LLCs Treated as Partnerships,” Cleveland, OH.

•   April 20, 2004 - National Business Institute; “Income Taxation of Family Limited
    Partnerships and Limited Liability Companies,” Cleveland, OH.

•   March 19, 2004 - National Business Institute; “Sophisticated Estate Planning Strategies
    for the Advanced Practitioner in Ohio,” Cleveland, OH.

•   March 11, 2004 - National Center for Family Business; “Avoiding the Estate Tax Traps,”
    Hudson, OH.

•   March 8, 2004 - Cleveland Marshall Law Alumni Association; “Elder Law/Estate
    Planning Law,” Cleveland, OH.

•   February 17, 2004 - Lorman Education Services; “Partnerships, LLCs and LLPS:
    Organization and Operation in Ohio,” Akron, OH.

•   February 1-3, 2004 - The Group 2004 Annual Meeting; “Advanced Estate Planning for
    the Elderly,” Orlando, FL.

•   January 30, 2004 - ABA Tax Section–Closely Held Business Section; “Fringe Benefits
    for Professional Corporations,” Mid-Year Meeting Orlando, FL.

•   January 30, 2004 - “Fringe Benefits for Professional Corporations,” ABA Tax Section
    Closely Held Business Section, Mid-Year Meeting.

•   December 17, 2003 - Institute for Continuing Professional Education, Inc; Various
    Topics for the 2003 Tax Symposium, Cleveland, OH.

•   December 16, 2003 - OSCPA Cleveland Chapter; “Executive Compensation Plans for
    Closely Held Businesses,” Cleveland, OH.

•   December 11, 2003 - Lorman Education Services; “Partnerships and LLCs in Ohio:
    Organization and Operation,” Independence, OH.

•   December 9, 2003 - OSCPA Cleveland Chapter, Westside Group, “Traditional and
    Non-Traditional Compensation Planning,” Cleveland, OH.

•   December 5, 2003 - Half Moon Seminars; “Drafting Revocable Trusts,” Middleburg
    Heights, OH.

•   December 2, 2003 - OSCPA Cleveland Chapter, East Side Group; “Federal Tax Update,
    Cleveland, OH.

•   November 19, 2003 - National Business Institute; “Family Limited Partnerships in
    Ohio,” Cleveland, OH (November 19, 2003)

•   November 13, 2003 - Lorman Education Services; “Eight Great Estate Planning Ideas,”
    Cleveland

•   October 21, 2003 - OSCPA Advanced Estate Planning Conference; “Estate Planning
    for Retirement Assets,” Columbus, OH (11/5/03)OSCPA Advanced Federal Tax
    Symposium; “Tax Planning for High Income Individuals,” Dublin, OH

•   September 18, 2003 - National Business Institute; “Advanced Estate Planning
    Techniques,” Cleveland, OH

•   September 18, 2003 - OSCPA Accounting Show; “Family Business Succession” and
    “Executive Compensation Plans,” Cleveland, OH

•   September 4, 2003 - Lorman Education Services; “Advanced Partnerships, LLCs and
    LLPs: Organization and Operation in Ohio,” Cleveland, OH

•   August 21, 2003 - American Society of Pension Actuaries; “Benefits Workshop, Estate
    Planning for Retirement Plans,” Independence, OH

•   August 19, 2003 - Lorman Education Services; “Strategies for Partnerships, S
    Corporations and C Corporation Distributions,” Cleveland, OH

•   July 10, 2003 - ALI-ABA Estate Planning Course of Study; “Compensation Planning,”
    Boston, MA,

•   June 20, 2003 - Lorman Education Services; “Business Succession and Estate
    Planning for Owners of Closely Held Businesses,” Cleveland, OH
•   June 19, 2003 - Akron Benefit Council; “Cash Balance Floor Offset Planning,” Akron,
    OH

•   June 17, 2003 - National Business Institute; “Family Limited Partnerships and Limited
    Liability Companies in Ohio,” Cuyahoga Falls, OH

•   May 7, 2003 - Parker Hannifin Corporation Distributor Conference; “Succession
    Planning,” Cleveland, OH

•   April 3, 2003 - National Business Institute; “Considerations in Buying or Selling a
    Business in Ohio,” Cleveland, OH

•   March 27, 2003 - Lorman Education Services; “Compensation Planning and Fringe
    Benefits,” Cleveland, OH

•   February 26, 2003 - Lorman Education Services; “Tax Aspects of Mergers and
    Acquisitions in Ohio,” Cleveland, OH

•   January 31, 2003 - Lorman Education Services; “Primer on Estate Planning in Ohio,”
    and “Planning for the Unmarried Client,” Cleveland, OH

•   December 12, 2002 - Lorman Education Services, “Choice of Entity and Tax Issues,”
    Independence, OH

•   December 5, 2002 - Federal Tax Symposium, “Special Problems with LLCs and How
    to Deal with Them,” Cleveland, OH

•   December 5, 2002 - Cleveland Chapter CPE Day, “Recent Developments in Federal
    Income Taxation,” Cleveland, OH

•   December 17, 2002 - Cleveland Chapter OSCPA, CPE Day, “Family Business
    Succession, Independence, OH

•   November 18, 2002 - Lorman Education Services; “Eight Great Estate Planning
    Techniques,” Independence, OH

•   November 14, 2002 - National Business Institute; “Intentionally Defective Trusts,
    Choice of Trustees, Uses of Trusts in Estate Planning,” Cleveland, OH

•   November 5, 2002 - OSCPA Cleveland Chapter, East Side Group; “Federal Tax
    Update,” Mayfield Heights, OH

•   October 26, 2002 - OSCPA Cleveland Accounting Show; “Compensation Planning for
    Closely Held Businesses and Family Business Succession,” Cleveland, OH

•   October 24, 2002 - Half Moon Seminars; “Drafting Revocable Trusts,” Strongsville,
    OH
•   October 24, 2002 - OSCPA Outlying Areas Committee; “Federal Tax Update,”
    Middleburg Heights, OH

•   October 24, 2002 - Catholic Diocese Charitable Planning Seminar; “Intentionally
    Defective Trusts,” Cleveland, OH

•   October 22, 2002 - OSCPA Advanced Federal Tax Symposium; “Sale of S Corporations
    and the Deemed Asset Sale Election under Section 338h-(10),” Dublin, OH

•   October 21, 2002 - National Business Institute; “Income Taxation of Family Partnerships
    and Drafting Family Partnership Agreements,” Eastlake, OH

•   September 26, 2002 - OSCPA Accounting Show; “Compensation Plans for Closely
    Held Businesses,” Cleveland, OH

•   August 21, 2002 - OSBA Advanced Level Program, Ohio Tax Institute; “Recent
    Developments in Federal Income Taxation, Cleveland, OH

•   July 30, 2002 - Lake County Bar Association; “Sales to Defective Trusts,” Painesville,
    OH

•   July 24, 2002 - National Business Institute; “Income Taxation of Limited Partnerships
    and LLCs,” Cleveland, OH

•   June 19, 2002 - Lorman Education Services; “Business Succession and Estate
    Planning for Owners of Closely Held Businesses,” Independence, OH

•   June 4, 2002 - National Business Institute; “Limited Liability Companies in Ohio,”
    Cleveland, OH

•   May 31, 2002 - National Center for Family Business; “Unusual Tax Planning Ideas,”
    Hudson, OH

•   May 23, 2002 - Sterling Education; “Fundamentals of Estate Planning;” Cleveland,
    OH

•   February 14, 2002 - National Business Institute; “Successful Wealth Transfer
    Techniques in Ohio,” Cleveland, OH

•   February 14, 2002 - Lorman Education Services, “Partnerships, LLCs and LLPs in
    Ohio, Choice of Entity,” Cleveland, OH

•   February 12, 2002 - Fairview / Lutheran Foundation; “Creative Tax Planning
    Opportunities for Physicians,” Fairview, OH

•   January 24, 2002 - Cleveland Financial Group Planning Expo; “Tax Law, Planning and
    Issues,” Cleveland, OH
•   January 5, 2002 - National Center for Family Business; “Tax Law, Planning and Issues,”
    Hudson, OH

•   December 13, 2001 - Lorman Education Services, “Partnerships, LLCs and LLPs,”
    Independence, OH

•   December 6, 2001 - Ohio Society of CPAs State & Federal Tax Forum, “Compensation
    Planning,” Independence, OH

•   December 4, 2001 - Ohio Society of CPAs Cleveland Chapter CPE Day, “Asset
    Protection,” Independence, OH

•   October 18, 2001 - Ohio Society of CPAs, Advanced Federal Tax Symposium, “Family
    Succession Issues” co-presentation with Donald Jonovic, Ph.D., Columbus, OH

•   October 4, 2001 - National Business Institute, Counseling Small Business in Ohio,
    “Choice of Entity,” Eastlake, OH

•   September 28-30, 2001 - National Center for Family Business, “Tax Planning Ideas
    You’ve Never Heard Before,” Nemacolin Woods Resort, PA

•   September 7, 2001 - Planned Giving Council of Cleveland Ohio, “Estate Planning
    Provisions of the 2001 Tax Act,” Independence, OH

•   July 31, 2001 - Ohio Society of CPAs, Cleveland Chapter Financial Planning Group,
    “Pension Provisions of 2001 Tax Act,” Cleveland, OH

•   July 26, 2001 - Cleveland Museum of Art, “Estate Planning Provisions of the 2001 Tax
    Act,” Cleveland, OH

•   June 14, 2001 - National Business Institute, Advanced Estate Planning Techniques in
    Ohio, What’s New and What’s Left in Sophisticated Estate Planning,” Eastlake, OH

•   May 23, 2001 - Cleveland State University, 7th Wealth Transfer Seminar; Panelist with
    IRS Valuation Expert, Dr. Mukesh Bajaj, Cleveland, OH

•   March 13, 2001 - Parker Hannifin Corp., “Succession Planning for Distributors,”
    Cleveland, OH

•   March 2, 2001 - Financial Planning Association, 2001 Annual Retreat, “Planning for
    the Very Elderly Client,” Tampa, FL

•   February 24, 2001 - Cleveland State University, Seminar Chair and Speaker, “Buying
    and Selling Closely Held Businesses,” Cleveland, OH

•   February 8, 2001 - National Business Institute, “Family Limited Partnerships and
    Limited Liability Companies in Ohio,” Akron, OH
•   January 10, 2001 - The Group, Inc.; “General Tax Planning Topics,” Scottsdale, AZ

•   January 8, 2001 - Cleveland Financial Group, “Primer on Stock Options,” Cleveland,
    OH

•   December 14, 2000 - Lorman Seminar, “LLCs and Partnerships in Ohio,” Cleveland,
    OH

•   December 7, 2000 - Ohio Society of CPAs, “Planning with Non-Qualified Deferred
    Compensation,” Independence, OH

•   December 6, 2000 - National Center for Family Business, “Cutting Edge Planning
    Tips,” Hudson, OH

•   November 7, 2000 - Ohio Society of CPAs MAP Conference, “Federal Tax Update,”
    Cleveland, OH

•   October 14, 2000 - American Bar Association, Tax Section, Small Law Firms, Group;
    Panel Discussion on “Sales of Closely Held Businesses,” Los Angeles, CA,

•   September 2000 - Ohio Society of CPAs Advanced Federal Tax Symposium, “Non-
    Qualified Deferred Compensation,” Columbus, OH

•   September 19, 2000 - National Business Institute, “Choice of Entity,”

•   August 25, 2000 - Ohio State Bar Association, “Uses of Trusts in Estate Planning,”
    Cleveland, OH

•   June 22, 2000 - Akron CPA Study Group; “Electing Small Business Trusts,” Akron,
    OH

•   June 7, 2000 - National Center For Family Business, Breakfast Series; “Tax and Estate
    Planning for Family Businesses and Their Owners,” Hudson, OH

•   May 16, 2000 - Cleveland Bar Association, Estate Planning, Probate and Trust Law
    Section; “Income Tax Planning Aspects of Continuing Case Study,” Cleveland, OH

•   May 10-12, 2000 - National Center For Family Business, Family Business Retreat;
    “Tax Planning Ideas You’ve Never Heard Before,” Hilton Head, SC

•   May 5, 2000 - Ohio State University, Pension Strategies Seminar; “Controlled Groups,”
    Columbus, OH

•   February 2, 2000 - Ohio State Bar Association, “S corporations,” Columbus, OH

•   January 19, 2000 - The Group, Inc.; “ Choice of Entity for a Small Business ,” San
    Diego, CA
•   December 13, 1999 - Akron Tax and Estate Planning Council; “Sales to Defective
    Trusts Revisited,” Akron, OH

•   November 10, 1999 - National Business Institute; “Limited Liability Companies Under
    Ohio Law,” Cleveland, OH

•   September 18, 1999 - CSU Law School; “Tax Planning Practicum - Planning for the
    Closely Held & Family Business,” Cleveland, OH

•   August 19, 1999 - Ohio State Bar Assn. CLE Institute; “Estate Planning for S
    Corporations & LLCs,” Cleveland, OH

•   June 10, 1999 - OSCPA Technical Forum; “Qualified Family-Owned Business
    Deduction,” Independence, OH

•   May 6, 1999 - National Business Institute; “Choice of Entity for a Small Business,”
    Independence, OH

•   March 6, 1999 - CSU Law School; “Income Tax Planning for the Small Estate,”
    Cleveland, OH

•   December 7, 1998 - OSCPA State and Federal Tax Forum; “IRS Restructuring,”
    Westlake, OH

•   November 6, 1998 - Cleveland Estate Planning Institute; “Income Taxation of Estates
    & Trusts,” Cleveland, OH

•   November 3, 1998 - OSCPA East Side Caucus Group; “Year-End Tax Planning,”
    Mayfield Hts., OH

•   October 27, 1998 - David N. Myers College Annual Tax Institute; “Federal Individual
    Tax Update,” Middleburg Heights, OH

•   September 8, 1998 - Tax Club of Cleveland; “IRS Audit Panel,” Cleveland, OH

•   June 22, 1998 - Jewish Welfare Fund-Charitable Tax Seminar; “Panel Case Study on
    Estate Planning,” Beachwood, OH

•   May 27, 1998 - Cleveland State University-Cleveland-Marshall College of Law-Wealth
    Transfer Seminar; “Panel Discussion with IRS on Current Issues in the Use of Family
    Limited Partnerships,” Cleveland, OH

•   May 11, 1998 - American Society of Pension Actuaries 401(k) and Cross-Testing
    Workshop; “What’s Hot in 1998: Current Developments in Retirement Planning,”
    Independence, OH

•   April 17, 1998 - CLU Meeting; “Family Business Tax Planning,” Cleveland, OH
•   February 27, 1998 - OSCPA Outlying Areas Committee; “ Pass-Through Entities
    Including Parterships, LLCs, S Corporations and Trusts ,” Independence, OH

•   December 9, 1997 - Estate Planning Council of Cleveland; “Estate Planning with S
    Corporation in Light of New Law,” Cleveland, OH

•   December 4, 1997 - OSCPA/Ohio Bar Association Joint Tax Seminar; “IRS Appeals,”
    Columbus, OH

•   November 25, 1997 - Society of Estate Analysts; “Tax Planning for S Corporations,”
    Cleveland, OH

•   November 4, 1997 - OSCPA East Side Caucus Group; “Tax Planning Under the New
    Law,” Mayfield Hts., OH

•   October 6, 1997 - OSCPA Accounting Show; “Recent Developments Affecting Family
    Businesses,” Cleveland, OH

•   July 19, 1997 - Union Central Life Insurance Co., training for 45 top agents; “Estate
    Planning Issues for Family Business Owners with Emphasis on S corporations,”
    Cincinnati, OH

•   June 17, 1997 - OSCPA Technical Forum; “Simple Plans,” Independence, OH

•   June 10, 1997 - Kent State University/Greater Cleveland Growth Association;
    “Succession Planning in Family Businesses – Alternatives to ESOPS,” Cleveland,
    OH

•   February 22, 1997 - Taiwan Merchants Association of Ohio, Greater Cleveland Chapter;
    “What to Do with Large Qualified Plan Account Balances,” Cleveland, OH

•   February 19, 1997 - Lake Erie College Family Business Group; “Sales to Defective
    Trusts,” Painesville, OH

•   November 21, 1996 - Israel Bonds Organization; “Tax Update: Focus on Recently
    Passed Tax Laws,” Cleveland, OH

•   November 3-8, 1996 - Family Business Journal, Family Business Retreat; “Non-
    Obvious Tax Planning Tips,” Marco Island, FL

•   October 16, 1996 - Spring Valley Country Club; “Qualified Plan Distribution Planning
    in Light of Recent Developments,” Lorain, OH

•   October 10, 1996 - OSCPA Outlying Areas Committee; “Family Business Tax Planning,”
    Eastlake, OH

•   October 8, 1996 - Case Western Reserve University, Family Business Panel; “Sales to
    Defective Trusts,” Cleveland, OH
•   June 20, 1996 - OSCPA Technical Forum; “Federal Tax Update 1995-96 Developments
    Affecting Businesses,” Cleveland, OH

•   February 26, 1996 - Akron Tax & Estate Planning Council; “Sales to Defective Trusts,”
    Akron, OH

•   November 14, 1995 - Cohen & Company, CLE Day; “Special Tax Problems in Transfers
    of Closely Held Family Businesses, Cleveland, OH

•   November 7, 1995 - OSCPA East Side Caucus Group; “Federal Tax Planning and
    Update,” Mayfield Heights, OH

•   October 26, 1995 - American Society of Women Accountants; “IRS Audit Panel,”
    Cleveland, OH

•   October 26, 1995 - Real Estate Roundtable; “Estate Planning for the Real Estate
    Professional,” Cleveland, OH

•   October 25, 1995 - IAFP; “Tax Planning Tips and Sales Opportunities to Aid Financial
    Planners in Dealing with Clients and Potential Clients,” Cleveland, OH

•   September 21, 1995 - OSCPA Accounting Show; “GRATs, GRUTs & GRITs, Planning
    Tools you Cannot Afford to be Without,” Cleveland, OH

•   September 20, 1995 - OSCPA Accounting Show; “Special Tax Problems in Transferring
    a Family Business,” Cleveland, OH

•   June 21, 1995 - Southwest Community Health Foundation; “Charitable Gift Annuities,”
    Cleveland, OH

•   April 10, 1995 - Cigna Financial; “Special Tax Problems in Transferring a Family
    Business,” Cleveland, OH

•   October 20, 1994 - Beechmont Country Club; “Family Transition Planning,” Pepper Pike,
    OH (3/15/95) OSCPA Ohio Accounting Show; “Special Tax Problems in Transferring a
    Family Business,” Cleveland, OH

•   October 20, 1994 - OSCPA Cleveland Chapter; “How to Prepare a Fiduciary Income
    Tax Return,” Cleveland, OH

•   September 27, 1994 and October 17, 1994 - Southwest Community Health Foundation;
    “Estate Planning Made Simple,” Cleveland, OH

•   October 14, 1994 - 13th Annual Dyke College Institute on Federal Taxation; “Individual
    Federal Tax Update,” Cleveland, OH

•   August 13, 1994 - Baldwin-Wallace College; “Non-Obvious Tax Planning Tips,” Berea,
    OH (8/13/94) aldwin-Wallace College; “The Importance of Accurate Record Keeping,”
    Berea, OH

•   August 8, 1994 - Society National Bank Program for CPAs and Practitioners;
    “Considerations in Planning for Distributions from Qualified and Non-Qualified Deferred
    Compensation Plans,” Cleveland, OH

•   May 25, 1994 - Fifth Annual IRS Cleveland District Director’s Conference on Federal
    Wealth Transfer Taxation; “Continuing Errors and Problems in Filing Fiduciary Income
    Tax Form 1041 Panel with IRS counterpart,” Cleveland, OH

•   May 7, 1994 - Cleveland-Marshall Law Alumni Association Continuing Legal Education
    Probate and Estate Planning Seminar; “Planning for Distributions from Qualified and
    Non Qualified Deferred Compensation Plans,” Cleveland, OH

•   April 7, 1994 - Baldwin Wallace College 3rd Annual Family and Small Business Seminar;
    “Special Tax Problems for Family and Privately Held Businesses,” Cleveland, OH

•   March 7, 1994 - Tax Club of Cleveland; Audit Issues Panel-Subject: “Unreasonable
    Compensation,” Cleveland, OH

•   February 10, 1994 - OSCPA Outlying Areas Caucus Group; “How to Prepare a Fiduciary
    Tax Return,” Willoughby, OH

•   Jaunary 27, 1994 - The Group Annual Meeting; “Valuation Discounts,” Houston, TX,

•   January 19, 1994 - Cleveland Bar Association, Banking & Corporate Law Section;
    “Panel Discussion on Family Business Succession,” Cleveland, OH

•   December 14, 1993 - 32nd Annual Arkansas Federal Tax Institute; “Family Business
    Consulting,” Little Rock, AK

•   December 10, 1993 - Akron Bar Association-Multiple Topics Seminar; “Family Business
    Tax Consulting,” Akron, OH

•   December 7, 1993 - OSCPA Local Firm Management East Side Caucus Group; “Year-
    End Planning Under the 1993 Revenue Act,” Cleveland, OH

•   September 17, 1993 - Youngstown State University-State/Local Taxes & Federal Estate
    Taxes Seminar; “Estate Freezes After Chapter 14: What’s Left,” Youngstown, OH

•   August 13, 1993 - Baldwin-Wallace College-Family and Small Business Institute; “Non-
    Obvious Tax Planning Tips,” Berea, OH

•   July 22 & 23, 1993 - Practice Development Institute; “Family Business Niche Marketing,”
    Chicago, IL

•   November 21, 1992 - Enterprise Development Institute; “Choice of Entity for Startup
    Businesses,” Cleveland, OH
•   November 6, 1992 - Dyke College 11th Annual Tax Institute; “Converting from C
    Corporation to S,” Cleveland, OH (Stood in for ill speaker)

•   October 21, 1992 - Advanced Federal Tax Symposium (Akron University Law School
    and OSCPA Joint Sponsors); “Panel Discussion of Internal Revenue and State of Ohio
    Audits and Appeals,” Columbus, OH

•   October 2, 1992 - Family Firm Institute; “Panel Discussion on How Can Accountants
    Address Family Issues While Performing Their Primary Service Function for Family
    Businesses,” Boston, MA

•   May 7, 1992 - Council of Smaller Enterprises; “Panel on Family Business Succession,”
    Cleveland, OH

•   April 28, 1992 - Baldwin-Wallace College Family Business Forum; “Managing
    Soloman’s Dilemma,” Cleveland, OH

•   February 14, 1992 - The Group Annual Meeting; “Trends in Compensation and
    Business Perpetuation for Regular Corporations,” San Antonio, TX

•   January 10, 1992 - Ohio State University Pension Strategies Seminar; “Special
    Problems of Self-Employed Plans,” Columbus, OH

•   January 10, 1992 - Ohio State University Pension Strategies Seminar; “Selected Plan
    Termination Issues,” Columbus, OH

•   December 17, 1991 - OSCPA’s State and Federal Tax Forum; “Get Back to Jack-
    Rebuttal to IRS District Director on IRS Audit Plans,” Cleveland, OH

•   December 10, 1991 - OSCPA Local Firm Management Northwest Caucus Group; “Top
    25 or So Things to Do Before Year-End, “Cleveland, OH

•   December 3, 1991 - OSCPA Local Firm Management East Side Caucus Group; “Top
    25 or So Things to Do Before Year-End,” Cleveland, OH

•   January 29, 1991 - The Group Annual Meeting; “Problems for Multi-State S
    Corporations,” Orlando, FL

•   January 20, 1991 - Council of Smaller Enterprises (COSE); “Estate Planning Case
    Study Panel Member,” Cleveland, OH

•   Ohio Society of CPAs; “Practical Tax Considerations for Physicians and Dentists,” a
    one-day seminar taught annually in various cities in Ohio-Discussion leader 1985 to
    1990

•   December 18, 1990 - OSCPA State and Federal Tax Forum; “IRS Audit and Appeal
    Procedures,” Dayton (12/11/90); Cleveland, OH
•   December 13, 1990 - Greater Cleveland Chapter of the Ohio Society of Enrolled
    Agents; “Uses of Revocable Trusts in Estate and Probate Planning,” Cleveland, OH

•   Cuyahoga County Bar Association; “Managing a Law Practice,” Cleveland, OH

•   November 2, 1990 - Dyke College 9th Annual Institute on Federal Taxation; “Current
    Developments-Individuals,” Cleveland, OH

•   July 20, 1990 - Ohio Society of Enrolled Agents 1990 Annual Convention; “Retirement
    Plans,” Cleveland, OH

•   June 22, 1990 - Tax Dispute Resolution Forum-Institute for Government Forums
    Discussion Leader; “Writing a Meaningful Protest,” Cleveland, OH

•   May 21, 1990 - Jewish Community Federation Endowment Fund 22nd Annual
    Charitable Tax Seminar; “Succession Planning,” Cleveland, OH

•   February 20, 1990 - McDonald & Co. Securities, Inc. Solutions and Strategies for
    Retirement Planning; “Creative Planning for Retirement Plan Distributions,” Cleveland,
    OH

•   March 2 and February 16, 1990 - Ohio Academy of Trial Lawyers 1990 Family Law
    Seminar; “Estate Planning Considerations in Divorce,” Cleveland, OH (March 2, 1990),
    Columbus, OH and (February 16, 1990)

•   December 12, 1989 - OSCPA State and Federal Tax Forum; “Personal Service
    Corporations,” Cleveland, OH

•   November 30, 1989 - Paychex, Inc. CPE Seminar; “Section 89-Update,” Richfield,
    OH

•   November 30, 1989 - Cuyahoga County Bar Association Family Law Section; “Estate
    Planning Considerations in Divorce,” Cleveland, OH

•   November 3, 1989 - Dyke College 8th Annual Institute on Federal Taxation; “Extending
    IRS Deadlines,” Cleveland, OH

•   July 17, 1989 - National City Bank In-House Training Class on Estate Planning,

•   February 16, 1989 - Youngstown Ohio Chamber of Commerce; “Section 89-Update,”
    Youngstown, OH

•   January 13, 1989 - Ohio State University Pension Strategies Seminar; “Understanding
    and Using the New Regime of Plan Distribution Rules, Including How to Advise Clients
    About the Grandfathering Election,” Columbus, OH
•   1989 - Council of Smaller Enterprises (COSE); Tax Shelters and Deferrals, Weekend
    Case Study
•   November 15, 1988 - Council of Smaller Enterprises (COSE); “Valuations of Closely-
    Held Businesses,” Cleveland, OH

•   September 30, 1988 - OSCPA Personal Financial Planning Conference; “Estate
    Freezes After the Revenue Act of 1987: What’s Left?,” Columbus, OH ptember 30,
    1988)

•   September 26, 1988 - DFK International Accountancy Group 8th Annual Tax Conference;
    “Estate Freezes,” Boston, MA

•   March 28, 1988 - National City Bank Trust New Business Department; “Self-Employed
    Qualified Plans,” Cleveland, OH

•   January 26, 1988 - The Group Annual Meeting; “Transition Period S Elections,” New
    Orleans, LA

•   December 10, 1987 - Estate Planning Council; “Planning for Buy/Sell Agreements,”
    Toledo, OH

•   November 5, 1987 - Advisors Pension Services, Inc. Seminar on How to Capture More
    Retirement Plan Business; “Qualified Plan Distributions,” Cleveland, OH

•   September 1987 - OSCPA Practical Financial and Estate Planning Conference;
    “Practical Problems and Planning with Buy/Sell Agreements After Tax Reform,” Akron,
    OH

•   September 22, 1987 - DFK International Accountancy Group 7th Annual Tax Conference;
    “S Corporation Built-In Gain Tax,” Washington, DC

•   January 24, 1987 - Council of Smaller Enterprises (COSE) Estate Planning Weekend
    Case Study, Cleveland, OH

•   October 1986 - National Association of Accountants 4th Annual Tax Practitioners
    Conference; “Corporate Provisions of the Tax Reform Act of 1986,” Painesville, OH

•   September 1986 - OSCPA Practical Estate Planning Conference; “Post-Mortem
    Income Tax Planning,” Columbus, OH

•   August 1986 - OSCPA Northeast Caucus Group; “Uses of Trusts in Estate Planning,”
    Cleveland, OH

•   December 1984 - COSE Strategic Planning Seminar; “Year-End Tax Planning,”
    Cleveland, OH

•   September 1984 - DFK International Accountancy Group Tax Conference; “Section
    291 Depreciation Recapture,” Dallas, TX

				
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