Author Bios
James R. Allen,
Jr.
James R. Allen, Jr. is the Assistant Vice President for the Wealth
Management Group of MetLife Investors. He entered the financial services
industry in 1981, after graduating from California State University,
Fullerton with a bachelor's degree in business communications. Mr. Allen has
a broad range of experience in the financial services industry as an
insurance agent, registered securities representative, ``fee only''
financial planner, and as Director of Advanced Marketing for a national life
insurance marketing organization.
Mr. Allen holds a Masters Degree in Financial Services from the American
College, and has earned the Certified Financial Planner (CFP), Chartered
Life Underwriter (CLU) and Chartered Financial Consultant (ChFC)
designations.
Mr. Allen specializes in qualified plan distributions, charitable planning,
and executive benefits. He writes frequently on these topics, and has twice
been the recipient of the CLU Journal author award. Jim has been a featured
speaker at national and regional broker/dealer and professional organization
meetings throughout the country. He is a member of the Society of Financial
Service Professionals, the Financial Planning Association, and the Hoag
Hospital planned giving roundtable.
Joel P. Bruckenstein
Freelance magazine writer, book author,
virtual office consultant and fee-only financial advisor, Joel P. Bruckenstein,
CFP®, CMFC, CFS, is Senior Technology Editor at
MorningstarAdvisor.com and Publisher of Virtual Office News. He frequently
contributes articles to other financial planning publications including
Bloomberg Wealth Manager, Inside Information, the Journal of Financial
Planning, NAPFA Advisor, Financial Advisor and Horsesmouth.com. Mr.
Bruckenstein’s practice management and technology book co-authored by David
Drucker, Virtual-Office Tools for a High-Margin Practice: How
Client-Centered Financial Advisors Can Cut Paperwork, Overhead, and Wasted
Hours (Bloomberg Press, 2002) has garnered universal
praise from industry experts.
In addition to his writing duties, Mr.
Bruckenstein is a practicing financial planner. He is the President of Global
Financial Advisors, Inc., a fee-only financial planning and investment advisory
firm located in Miramar, Florida. Mr. Bruckenstein is a Certified Financial Planner™ (CFP)
licensee, Chartered Mutual Fund Counselor (CMFC), and Certified Fund Specialist
(CFS). He is a former President of the Financial Planning Association (FPA) of
the Greater Hudson Valley and former Chair of the FPA Government Relations Tax
Subcommittee. He is a member in good standing of the National Association of
Personal Financial Advisors (NAPFA), the premier organization of “fee-only”
financial planners and the Financial Planning Association (FPA).
Bruckenstein’ s expert opinions have appeared in the Wall Street
Journal, New York Times, Business Week, Baltimore Sun, Washington Post,
Investment Advisor magazine, Investment News, Gannett Newspapers, New York
Daily News, Kiplinger’s Retirement Report, Journal of Financial Planning, and
other publications.
Robert J. Doyle, Jr.
Robert J. Doyle Jr. is an independent consultant, speaker, and writer who is
associated with Surgent & Associates, the country’s leading purveyor of
continuing professional education seminars and self-study materials for CPAs
in the areas of taxation and financial planning. He has served as the
subject matter expert and speaker for courses on “Everything You Need to
Know About IRAs, Roth IRAs, SIMPLEs, and SEPs,” “MBA in a Day,”
“Comprehensive Tools and Techniques of Investment Planning,” “What Every CPA
Should Know About Retirement Plan Distributions,” “Advanced Strategies and
Tactics of Wealth Accumulation and Retirement Planning,” “A Technical Guide
to Using the Wall Street Journal,” “What Every CPA Should Know About
Insurance Products and Planning,” Surgent’s Financial Planning Applications
from A to Z,” and “Determining How Much Money You Need to Retire and Tax
Ideas and Money Management in Retirement.”
Before associating with Surgent, Robert J. Doyle Jr. was Senior Vice
President of Mandeville Financial Services, Inc. (MFS), a diversified
insurance, employee benefits, and executive compensation consulting firm and
life insurance agency. MFS was part of the Mandeville Group, which included
operations in property and liability insurance, real estate sales,
management, maintenance, and appraisals, and personal and commercial motor
vehicle sales and leasing.
Mr. Doyle has served as Adjunct Professor of Taxation in the graduate tax
program of Widener University Graduate School of Management where he has
taught courses in taxation of investments and taxation for financial
planning. Mr. Doyle also spent 15 years as Associate Professor of Finance
and Insurance at The American College where he was responsible for designing
and writing courses in retirement and wealth accumulation planning for the
College’s CLU and ChFC professional designation programs. He did his
graduate study as a Huebner Fellow at the Wharton School of the University
of Pennsylvania. He holds the MA and MBA degrees from the Wharton School, a
BA from Macalester College, is a CLU and a Chartered Financial Consultant (ChFC).
Mr. Doyle is the author of a dozen books and monographs including Can You
Afford to Retire?® (Probus Publishing Company) and co-author of The
Tools and Techniques of Life Insurance Planning (The National
Underwriter Company). He has published numerous articles in the academic,
professional, trade, and lay press on insurance, investments, taxation,
business valuation, executive compensation, qualified and nonqualified
plans, wealth accumulation, and retirement planning, and is a frequent
speaker to business organizations, professional associations, and civic
groups. He has been a main platform speaker at both the National Forum of
the American Society of CLU & ChFC and the Fifth Annual National Conference
on Financial Planning sponsored by Commerce Clearing House and The American
College. He has appeared as a financial planning expert on radio and
television talk shows around the country and videotaped a series of
financial planning segments sponsored by The American Society of CLU & ChFC
that have aired on various financial news broadcasts.
Mr. Doyle is also the author of several financial and tax planning software
programs including Brentmark’s IRS Factors Calculator®, a tool to
compute the value of annuities, life estates, remainders, and terms of years
for gift and estate tax purposes. He has served as a design consultant and
financial planning expert in the development of several commercial software
packages including NumberCruncher, Money® Magazine’s WealthBuilder®,
and The Vanguard Group’s Retire®.
David J. Drucker
David J. Drucker, MBA, CFP®, is the co-author of
Virtual-Office Tools for a High-Margin Practice: How Client-Centered Financial
Advisors Can Cut Paperwork, Overhead, and Wasted Hours (Bloomberg Press, 2002),
and editor of the monthly newsletter Virtual Office News. Drucker writes on practice management issues
for other professional advisors as a contributor to Bloomberg Wealth Manager,
Financial Planning, Research and Financial Advisor magazines, and as a monthly
columnist for the MorningstarAdvisor.com website and the NAPFA Advisor. Drucker
is a member of the American Society of Journalists and Authors, serving on its
finance committee, and a member of the AICPA’s Personal Financial Planning
Section Editorial Advisory Board. He also serves on the Rydex Funds’ Skip
Viragh Award Advisory Board.
In addition to his writing, Drucker is a fee-only financial advisor
who started his own advisory firm in the Washington,
D.C. area in 1981 after working as a
financial analyst in government and private industry for over ten years.
Drucker still manages the financial affairs of a limited number of high-net
worth clients as President of Sunset Financial Management, Inc., an Albuquerque,
New Mexico state-registered advisory firm.
A principal in the firm of Practice
Merger Consultants, Ltd. (www.practicemergers.com), Drucker helps other
advisors prepare their practices for merger and/or acquisition, including
helping them identify and negotiate with potential, well-matched
merger/acquisition candidates, assisting them in structuring merger/acquisition
contract terms, and showing them how to use strategic technology to improve the
profitability of their merged entity.
Drucker is a member of the Financial Planning Association (FPA) and
the National Association of Personal Financial Advisors (NAPFA), and has served
in a variety of NAPFA regional board member and conference planning roles
during his many years of membership. He was named by the readers of Financial Planning magazine to its 2003
list of “Movers, Shakers & Decision-Makers,” and by Worth magazine as one of the “Best Financial Advisors” in the United
States every year from the beginning of the Worth survey in 1994 through its 2001
listings, when Drucker cut back his financial planning activities. In May 1996,
he was given the NAPFA Distinguished Service Award for his contributions to the
fee-only financial planning community. He is the original author of INTEGRATE
financial planning software used by him and other financial advisors
nationwide, now developed and distributed by PlanWare, Inc.
Also a virtual office consultant, Drucker shows other financial
advisors how to replace traditional, inefficient office systems with virtual
office systems (outsourcing, paperless office technology, and other virtual
tools) to improve profitability, and increase owner’s compensation and leisure
time.
Drucker’s community service activities include his weekly volunteer
work with the Animal Humane Association of New Mexico’s (AHANM) Junior Humane
program for children ages eight through 18, for which he received distinguished
service awards in 2001 and 2002. In 2003, he was recognized by Helping Everyone
Reach Out in Community Service (H.E.R.O.I.C.S.) for his volunteer efforts with
AHANM. Drucker is also a volunteer worker with “Project Second Chance,” a joint
program of the Animal Humane Association and the New Mexico Youth Diagnostic
and Development Center
in which youth offenders are made responsible for the care of shelter dogs to
promote the rehabilitation and growth of both species.
Johnine (Johni)
R. Hays
Johnine (Johni) R. Hays is the Executive Director of the Greater Des Moines
Community Foundation’s Planned Giving Institute. Johni also serves as the
charitable planning author of Steve Leimberg’s electronic newsletter
service, LISI, found at
www.leimbergservices.com and serves as a contributing author for The
Stelter Company. Johni has published national articles such as “10
Charitable Planning Mistakes to Avoid,” “Charitable Planning Cuts Tax Bite
on IRAs,” and “Charitable Giving Using Life Insurance.”
Johni frequently lectures to groups on estate and charitable planning, life
insurance, executive benefits, pension/IRA distributions, annuities, as well
as income, estate and gift taxation. Johni has been engaged in the practice
of law with an emphasis in charitable and estate planning since 1993.
She previously served as the Director of Advanced Markets for AmerUs Life
Insurance Company in Des Moines, Iowa, and as Advanced Markets Counsel for
ManuLife Financial in their U.S. headquarters in Boston. In addition, Johni
practiced estate planning with Myers Krause and Stevens, Chartered law firm
in Naples Florida where she specialized in life insurance as a part of the
overall estate plan. She also was with Principal Mutual Life Insurance
Company in Des Moines, Iowa in sales and marketing for nine years.
Johni graduated cum laude with a Juris Doctor degree from Drake University
in Des Moines, Iowa, in 1993. She also holds a Bachelor of Science degree in
Business Administration from Drake University where she majored in insurance
and graduated magna cum laude in 1988.
Johni is a member of the National Committee on Planned Giving, the Mid-Iowa
Planned Giving Council, and the Mid-Iowa Estate and Financial Planners
Council. Johni is a Chartered Life Underwriter (CLU) and a Fellow of the
Life Management Institute (FLMI). She has been a member of both the Iowa Bar
and the Florida Bar since 1993. Johni can be reached by e-mail at
JohniJD@mchsi.com.
Stephen N. Kandell
Stephen N. Kandell is a CLU and is Estate and Business Specialist for First
Union Corporation located in Philadelphia, Pennsylvania. Prior to that, Mr.
Kandell was self-employed working in the estate and business insurance
field. While self-employed, he was also an Estate & Business Analysis
Consultant for Consolidated Brokerage Services, Inc., a full-scale brokerage
firm located in Cranford, New Jersey. Previous to that, he was employed by
several major life insurance companies both in their home offices and field
offices. He graduated cum laude from City College of New York (B.B.A.) and
completed his legal training at New York University School of Law, where he
received both his J.D. and LL.M. degrees.
Mr. Kandell has written several articles in the estate planning, income
taxation and life insurance planning fields. In addition, he has lectured
before various legal, banking, insurance, and financial services groups
throughout the United States as well as abroad.
Jerry A. Kasner
Jerry A. Kasner is a Professor of Law at Santa Clara University. He has also
been an Adjunct Professor of Law in the Graduate Tax Program at the
University of San Diego and a Lecturer in the Graduate Estate Planning
Program at the University of Miami (Florida). Professor Kasner is an
attorney and a Certified Public Accountant in California. He is an Academic
Fellow in the American College of Trusts and Estate Counsel. He is also
presently acting as a consultant to the California Law Revision Commission.
Professor Kasner is the author of Post Mortem Estate Planning and the
co-author of After Death Tax Planning. His articles have appeared in
Journal of Taxation, Taxation for Accountants, Community Property
Journal, The Practical Lawyer, Tax Ideas, Phi-Net, and various other
publications. He has also written course materials for the AICPA, California
Continuing Education of the Bar, California Society of CPAs, and .
He has appeared at numerous conferences for legal, accounting and other
estate planning professionals throughout the country, including the New York
University Tax Institute, the University of Miami Estate Planning Institute,
the Southern California Tax and Estate Planning Forum, the Notre Dame Estate
Planning Institute, AICPA Estate and Financial Planning Conferences,
American College/CCH Financial Planning Conferences, Trusts and Estates
Estate Planning Conference, and the IAFP Annual Conference.
Robert T. LeClair
Robert T. LeClair, Ph.D., is Associate Professor of Finance at Villanova
University, Villanova, Pennsylvania. He is a graduate of the Wharton School
of the University of Pennsylvania and received his MBA and Ph.D. degrees
from Northwestern University’s Kellogg Graduate School of Management. Prior
to joining the faculty at Villanova, Dr. LeClair served on the faculties of
The American College, Bryn Mawr, Pennsylvania, and the University of
Illinois at Champaign-Urbana, Illinois.
Dr. LeClair is also on the faculty of John Cabot University in Rome, Italy.
In Rome, he has been a speaker for various United Nations organizations
including the Food and Agriculture Organization and the World Food Program.
He has also presented courses on accounting and finance developed by the
American Management Association for Italian business executives.
Dr. LeClair is a frequent speaker for business groups and professional
organizations in the areas of finance, investment, retirement planning,
taxation, and personal financial planning. He has also been active as a
consultant for numerous banks, thrift institutions, insurance companies, and
professional associations. These include: Commerce Clearing House,
Shenandoah Life Insurance Co., Jewel Companies, Inc., CNA Financial Corp.,
Continental Bank, America’s Community Bankers, the Pennsylvania Credit Union
League, the National Board of Medical Examiners, National Liberty
Corporation, Eagle Software Publishing, Fidelcor, Inc., and the Archdiocese
of Philadelphia.
In addition to magazine and journal articles, his other publications
include: Money and Retirement; A Consumer’s Guide to Personal Investing
and Financial Planning Software Tool Kit. He has also co-authored and
published NumberCruncher (estate and financial planning software).
Stephan R. Leimberg
Stephan R. Leimberg is CEO of LISI, an e-mail commentary and tax law news
service, CEO of Leimberg and LeClair, Inc., an estate and financial planning
software company, and President of Leimberg Associates, Inc., a publishing
and software company in Bryn Mawr, Pennsylvania. He is a lecturer-in-law in
the Masters of Taxation Program of Villanova University School of Law, holds
a B.A. from Temple University, and a J.D. from Temple University School of
Law.
Leimberg is the author of numerous books on estate, financial, and employee
benefit and retirement planning and a nationally known speaker. Leimberg is
the creator and principal author of the five-book Tools and Techniques
series including The Tools and Techniques of Estate Planning, The Tools
and Techniques of Financial Planning, The Tools and Techniques of Employee
Benefit and Retirement Planning, The Tools and Techniques of Life Insurance
Planning, and The Tools and Techniques of Charitable Planning.
Leimberg is co-author of Tax Planning with Life Insurance with noted
attorney Howard Zaritsky, The New Book of Trusts – Post ’97 Tax Law
with attorneys Charles K. Plotnick and Daniel Evans, and How to Settle an
Estate with Charles K. Plotnick.
Leimberg is co-creator of many software packages for the financial services
professional including NumberCruncher (estate and financial
planning), Business QuickView (business valuation, projection, and
analysis), IRS Factors Calculator (actuarial computations), and
Financial Analyzer II. His most recent software packages are Estate
Planning Quickview (Estate Planning Flow Charts), Gifts That Give,
Gifts That Give Back, Long-term Care, and Toward a Zero Estate Tax
(PowerPoint Client Seminars).
A nationally known speaker, Professor Leimberg has addressed the Miami Tax
Institute, the NYU Tax Institute, the Notre Dame Law School and Duke
University Law School’s Estate Planning Conference, the National Association
of Estate Planners and Councils, and the AICPA’s National Estate Planning
Forum. Leimberg has also spoken to the Federal Bureau of Investigation, and
the National Aeronautics and Space Administration.
Leimberg was awarded the Excellence in Writing Award of the American Bar
Association’s Probate and Property Section. He has been honored as Estate
Planner of the Year by the Montgomery County Estate Planning Council and as
Distinguished Estate Planner by the Philadelphia Estate Planning Council. He
is also a recipient of the President’s Cup of the Philadelphia Life
Underwriters, a two time Boris Todorovitch Lecturer, and the First Ben
Feldman Lecturer.
Leimberg was named 1998 Edward N. Polisher Lecturer of the Dickinson School
of Law.
Herbert L. Levy
Herbert L. Levy was, before his death in December, 1982, in the private
practice of law in Allentown, Pa. He graduated from City University of New
York (B.S. in accounting, 1964), St. John's University School of Law (J.D.
1966) and New York University School of Law (LL.M. in taxation, 1967) where
he served as Tax Editor of the N.Y.U. Tax Law Review.
He was co-author of Introduction to Estates and Trusts Practice in the
Commonwealth of Pennsylvania (7 editions).
Mr. Levy instructed the American College’s Advanced Estate Planning Course
and was a frequent lecturer on estate planning and taxation.
JJ MacNab
JJ MacNab is an independent planner, analyst, and author who has been
working with high net worth individuals, corporations, and family offices
for the past 15 years. She specializes in advanced tax, charitable, and
insurance analysis and research.
Ms. MacNab has published numerous technical, consumer-oriented, and
editorial articles on insurance analysis, tax planning trends, and
charitable techniques for Forbes, Planned Giving Today, CA Trusts &
Estates Quarterly, Keeping Current, Journal of Planned Giving, Financial
Planning, Chronicle of Philanthropy, and other national publications.
She is the contributing editor of the Insurance Perspectives
newsletter.
In addition to being a writer, analyst, and researcher, Ms. MacNab is one of
only a handful of fee-only insurance analysts in the US. As owner and
analyst of Insurance Barometer LLC, she provides technical insurance
research for high net worth individuals, family offices, trustees,
corporations, and professional advisors across the country. She also
prepares annual reports on key insurance companies for consumers who need a
second opinion for potential acquisitions, or who would like to monitor the
performance of their insurance portfolio on an regular basis.
Ms. MacNab is a frequent source of information and is quoted regularly in
such respected publications as Forbes, Fortune, Wall Street Journal, USA
Today, Smart Money, Worth, Financial Times, Chronicle of Philanthropy, New
York Times, San Francisco Chronicle, Baltimore Sun, Investment News, Journal
of Financial Planning, Currents, Annuity Market News, and Dow Jones
Investment Advisor. She has been interviewed as an expert on NBC Nightly
News, CBS Marketwatch, CNN, CNN Financial, and ABC World News Tonight, and
has appeared as a featured guest on C-SPAN.
Ms. McNab’s professional memberships include: California Association of
Insurance Analysts (Past President); Co-Chair of the Exempt Organization
Committee and the Consumer Education Committee of the American Bar
Association; National Capital Gift Planning Council; National Association of
Philanthropic Planners; and the Society of Financial Service Professionals.
Ms. MacNab is a graduate of the University of California at Berkeley. She
lives and works in Bethesda, MD.
John J. McFadden
John J. McFadden is Professor of Taxation at The American College in Bryn
Mawr, PA. His undergraduate degree is from Lehigh University, with a
master's degree from the University of Rochester, and a J.D. from Harvard
Law School. He has been admitted to the Pennsylvania Bar and the United
States Tax Court.
At the American College Mr. McFadden, a tax and compensation planning
specialist, is responsible for the College's graduate courses in Advanced
Pension and Retirement Planning and Executive Compensation. He is editor of
the College's current guidebook, Financial Services 2000.
Mr. McFadden is the author of articles in tax and professional journals on
such subjects as professional corporations, accumulated earnings, retirement
plan distributions, and nonqualified deferred compensation. He is author of
Retirement Plans for Employees and co-author of Employee Benefits,
6th edition, published by Dearborn Financial Publishing, Inc. in 2000.
Mr. McFadden also speaks and consults on tax and compensation planning
matters and conducts seminars for financial planners active in those areas.
Ralph Gano Miller
Ralph Gano Miller is a member of the California Bar and a cum laude graduate
of Stanford University with a BA and Masters Degree in Business
Administration. He is a summa cum laude graduate of the University of San
Diego Law School.
Mr. Miller is a CPA and author of numerous law review and journal articles
on various Estate Planning tools and techniques. He is the author of the
Estate Planning Primer and The Charitable Planning Primer and
co-authored the Tax Planning Handbook for Educators on income tax, as
well as the Handbook for Estate Planning. He was the designer of
ViewPlan’s Estate Forecast Model software, and edited ViewPlan’s quarterly
newsletter, the ViewPlanner. He has served as a member of the Board
of Regents of the University of San Diego Law School, and as a professor of
federal income taxation and gift and estate taxation at the California
Western Law School.
He was a founding member of the Independent Board of Trustees of the
California Western University Law School. He was an instructor of the
Advanced Estate Planning Course of the CLU program for many years and has
spoken at many tax institutes, including the New York University and
University of Southern California Tax Institutes.
He is a member of the American Bar Association Sections on Taxation and Real
Property, Probate and Trust Law and served as Chairman of the Administrative
Law Section.
Mr. Miller has served as Chairman, Section of Taxation, of the San Diego
County Bar Association’s Section on Taxation and Real Property, Probate and
Trust Law. He served as President of the Southern California Estate Planning
Council.
He is past Chairman of the Taxation Advisory Commission, Board of Legal
Specialization for the State Bar of California, and is a Certified
Specialist in Tax Law in California. He also served as a member of the Board
of Legal Specialization.
Mr. Miller is the Chairman Emeritus of Miller, Monson, Peshel, Polacek &
Hoshaw, a Partnership of Professional Law Corporations in San Diego,
California.
Timothy C. Polacek
Timothy C. Polacek is a partner in the San Diego law firm of Miller, Monson,
Peshel, Polacek & Hoshaw, practicing in the areas of tax, business and
estate planning. He also heads the firm's business valuation practice, which
includes appraisal work for closely-held businesses and discount valuations
for investment entities. He holds a degree in Business Administration from
the University of San Diego, graduating summa cum laude. He also received
his J.D. from the University of San Diego.
Mr. Polacek is a member of the California Bar. He has written numerous
articles on the use of family limited partnerships for wealth preservation
and frequently speaks to other professionals on business planning and
valuation.
Morey S. Rosenbloom
Morey S. Rosenbloom is a partner in the Philadelphia law firm of Blank,
Rome, Comisky & McCauley and serves as chairman of the Tax and Fiduciary
Department. Mr. Rosenbloom was formerly a principal in CMS Companies, a
Philadelphia based merchant banking firm. He graduated from Temple
University School of Law and served as a legal assistant to the then Chief
Justice, John C. Bell, of the Supreme Court of the Commonwealth of
Pennsylvania.
Mr. Rosenbloom is an adjunct professor of law at the Law School at Temple
University and has been an instructor of the American College Advanced
Estate Planning Course. He has served as the Chairman of the Real Property,
Probate and Trust Law Section of the Pennsylvania Bar Association. Mr.
Rosenbloom is a fellow of the American College of Trust and Estate Counsel
and recent recipient of the ``Distinguished Service Award'' given by the
Philadelphia Planning Council.
He has lectured at numerous seminars on the topic of estate and business
planning to various legal, banking, insurance and estate planning groups
throughout the country.
Mr. Rosenbloom has co-authored many publications and articles, including
Practical Will Drafting, Computing The Federal Estate Tax, The Wait and See
Buy-Sell, and Funding Corporate Buy-Sell Agreements With Life
Insurance.
Marty Satinsky
Marty Satinsky has been providing tax and financial planning services to
individuals and businesses for thirty years. He has worked with regional and
international accounting firms, including seven years as a tax partner with
Coopers & Lybrand. In his current practice, as a Member of Isdaner &
Company, LLC, Mr. Satinsky specializes in Tax Consulting and Litigation
Support Services. He is also Managing Member of Independent Financial
Advisory Services, LLC., a fee based personal financial planning firm. An
accomplished author on personal financial matters, he has co-authored many
books on income and estate taxes and personal financial planning, including
the Accountant’s Guide to Employee Benefit Plans. A frequent
lecturer, Mr. Satinsky has also been an instructor at the American College,
Temple University Law School, Georgetown University Law School, Syracuse
University Law School, Villanova University Law School, Philadelphia
University and the University of Pennsylvania.
Mr. Satinsky is a graduate of the Pennsylvania State University and the Law
School of the University of Pennsylvania. He received his Master of Law
degree in Taxation from Temple University Law School. Mr. Satinsky is a
Certified Public Accountant in Pennsylvania and has been admitted to the
Pennsylvania Bar. He is a member of the American Institute of Certified
Public Accountants, and the Pennsylvania Institute of Certified Public
Accountants, as well as the American, Pennsylvania and Philadelphia Bar
Associations. He has served as an officer of the Philadelphia Estate
Planning Council and also as a member of the AICPA Personal Financial
Planning Executive Committee and the PICPA Personal Financial Planning
Committee. Mr. Satinsky was honored by the Philadelphia Estate Planning
Counsel as the Distinguished Estate Planner in 2000.
Mr. Satinsky has conducted seminars on life insurance issues for the
Pennsylvania Bar Institute, the AICPA and PICPA, and NAPFA. He is also a
co-developer of the Dynamic Insurance Solutions Software. Mr. Satinsky has
served as Chairman of the Board of the Jewish Community Centers of Greater
Philadelphia and Treasurer of the Philadelphia Bar Education Center, and is
currently the Treasurer of Hillel of Greater Philadelphia. He has been
active with the Federation of Jewish Agencies in Philadelphia and
Washington, D.C. and was elected Vice President of the Syracuse Jewish
Federation. He is currently on the National Board of Jewish Community Center
Associates.
Roger L. Shumaker
Roger L. Shumaker is a shareholder in the law firm of McDonald Hopkins Co.,
LPA, Cleveland, OH. Mr. Shumaker, an Ohio State Bar Association Certified
Specialist in Estate Planning, Trust and Probate Law, focuses his practice
on estate planning, probate and trust administration, succession planning
for middle-market and closely held businesses, and individual and fiduciary
income taxation. He is listed in The Best Lawyers in America for
trusts and estates law, and is a frequent writer and speaker on the topic of
using computers in the delivery of legal services and on a host of estate
planning, charitable, tax, and probate issues.
Mr. Shumaker graduated with distinction from Manchester College and
subsequently received his Juris Doctor degree from Case Western Reserve
University School of Law. He is licensed to practice in Ohio and Indiana.
Mr. Shumaker’s professional associations include the Cleveland Bar
Association, the Ohio State Bar Association, the American Bar Association
(Real Property, Probate & Trust Law Section Council, 1991-1997), the
American College of Trust and Estate Counsel (Technology in the Practice and
Charitable Planning and Exempt Organizations committees), the Estate
Planning Council of Cleveland (President, 1990-1991), and the Northern Ohio
Planned Giving Council (Board of Trustees, 1994-1997).
Mr. Shumaker is actively involved in numerous community organizations,
including the Cleveland Museum of Art Planned Giving Council (Chairman,
1998), the Salvation Army of Cleveland (Chairman 2002-2004), the Ohio
Presbyterian Retirement Services Foundation, the Breckenridge Village
Retirement Community, the Western Reserve Emmaus Community, Inc.
(Secretary), the Northeast Ohio Chrysalis Community, and Garfield Memorial
United Methodist Church.
Wesley Yang
Mr. Yang is a tax attorney and certified public accountant specializing in
the areas of business and tax law and estate planning. Mr. Yang is Of
Counsel to the law firm of Klett, Rooney, Lieber & Schorling, PC, where he
assists clients in solving complex tax issues in areas such as estate
planning for individuals and owners of closely held businesses, working with
executives, business owners, and other types of individuals to aid them in
minimizing income and estate taxes and planning for retirement, deferred
compensation, passing assets to heirs with minimal taxation, and dealing
with management succession issues. In addition to planning for and drafting
wills, living wills, and powers of attorney for clients, he assists clients
in structuring revocable living trusts, irrevocable insurance trusts, family
partnerships and limited liability companies, asset protection trusts,
multigenerational dynasty trust, and offshore trusts and entities as part of
their overall estate plan.
Mr. Yang is a nationally recognized author. He is the co-author of a book,
“The Tools and Techniques of Charitable Planning,” and has published
numerous articles in prestigious national tax publications such as The
Journal of Taxation, The Tax Advisor, TAXES-The Tax Magazine, and The Tax
Executive. He is also a frequent lecturer at local and national conferences
on taxation and accounting, and has appeared on a number of local television
programs in the Western Pennsylvania area as a tax expert to discuss the
impact of new tax legislation on the local area.
Mr. Yang is a member of the American Bar Association (Tax and Probate, Real
Property, and Trust Sections), the Allegheny County Bar Association (Tax and
Probate and Trust Sections), the Pennsylvania Institute of Certified Public
Accountants, the Pittsburgh International Tax Society, and the Pittsburgh
Tax Club. Mr. Yang is listed in Who's Who in American Law (7th Ed.). In
addition, Mr. Yang holds a Graduate Chef's Certificate from the South China
Institute of Catering in Hong Kong, BCC.
Randy L. Zipse
Randy L. Zipse is Senior Vice President of Business and Estate Planning,
U.S. Insurance of Manulife Financial. In his current position, Mr. Zipse is
responsible for the day-to-day management of the Advanced Markets
Department. In addition, Mr. Zipse provides advanced marketing support to
Manulife’s home office employees, field personnel, and producers. Mr. Zipse
has written articles on trust taxation, estate planning, and business
succession planning. These have been published in the Journal of
Financial Service Professionals, Broker World, LAN, and the National
Underwriter. Mr. Zipse is on The Board of Advisers of Keeping Current.
Prior to joining Manulife Financial, Mr. Zipse worked as an estate planning
attorney in the private practice. Mr. Zipse has been associated with several
large firms, including Jones Day Reavis & Pogue and Gardere & Wynne – both
in Dallas, Texas. As a private practice attorney, Mr. Zipse concentrated on
estate planning, probate, business succession planning, and charitable
planning. Prior to becoming an attorney, Mr. Zipse worked as a CPA with
Deloitte Haskins & Sells.
An honors graduate from the University of Northern Iowa (B.A. in
accounting), Mr. Zipse subsequently received his J.D. from Drake University
College of Law (Order of the Coif, class rank number one), and is a member
of the Iowa, Texas and Missouri Bars. |
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