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MICHAEL G. CHATZKY is a managing shareholder in the law firm of Chatzky & Associates, A Law Corporation, in La Jolla where he practices in estate planning, asset protection and tax and business law. Mr. Chatzky received his B.S. degree from the University of Maryland and his J.D. degree from the University of Maryland School of Law. He has been a previous lecturer for various groups. His recent articles on asset protection topics include "Protecting Earned Income Through International Employee Leasing Programs Containing Deferred Compensation Plans," written with Jacqueline M. Jensen and Alan R. Eber, published in the Winter 2000 issues of the Asset Protection Journal and "Tripartite Planning: Using an International Employee-Leasing Program Combined with a Nonqualified Deferred Compensation Plan and a Transnational Rabbi Trust," written with Heidi K. Scholz, published in the May/June 2000 issues of the Journal of Asset Protection. Mr. Chatzky is a member of The State Bar of California. JOHN R. COOPER , CPA/ABV, CVA, is a shareholder with Cooper & Associates, APC, a professional firm providing business valuation, litigation support, taxation and business consulting services. He is certified in business valuation by the American Institute of Certified Public Accountants (ABV) and the National Association of Certified Valuation Analysts (CVA). In addition to being certified in forensic accounting, Mr. Cooper is an adjunct lecturer at San Diego State University where he presents graduate seminars in tax planning for individuals and in corporate taxation. He has written articles and lectured on business valuation and tax matters. Mr. Cooper earned his B.S. degree in education from Illinois State University and his M.S. degree in accountancy, with an emphasis in taxation, from San Diego State University. He is a member of the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants, the National Association of Certified Valuation Analysts, the Institute of Business Appraisers and is currently serving as a commissioner on the California State Bar Family Law Advisory Commission. PHILLIP L. JELSMA is a partner in the San Diego law firm of Luce, Forward, Hamilton & Scripps LLP, and a member of the firm's tax practice group. He has significant experience in corporate and partnership income tax planning with an emphasis on mergers and acquisitions, international tax planning and tax-free exchanges. Mr. Jelsma is a certified public accountant in California and an adjunct professor of law for the University of San Diego and for California Western School of Law. He is a frequent speaker on limited liability companies and has written several articles on taxation. Mr. Jelsma is a member of the San Diego County and the American bar associations and the State Bar of California. He earned his B.S. degree, magna cum laude, from the University of Southern California and his J.D. degree from Stanford Law School. DAVID O'CONNELL is a member of the law firm of O'Connell & Associates, where he practices in the areas of real estate investment, development and finance, business transactions, consulting and planning, corporation and partnerships, and estate planning. He earned his B.A. degree from the University of Massachusetts and his J.D. degree from Western State University. Mr. O'Connell is a member of the State Bar of California, the San Diego County Bar Association and the Consumer Attorneys Association of Los Angeles. RUSSELL F.A. RIVIERE is the managing partner of the Transactional Department of The Watkins Firm, APC, in La Jolla. Mr. Riviere's transactional practice involves all aspects of his clients' businesses, including, but not limited to, managing mergers and acquisitions, drafting and negotiating stock purchase agreements, asset purchase agreements, non-competition and non-solicitation agreements, promissory notes and security agreements. He has drafted a wide variety of service agreements, including employment and independent contractor agreements. Mr. Riviere also practices in the area of trusts and estates to ensure that his clients' assets, the most important of which are their families, are properly protected. He is a member of the San Diego County Bar Association and the State Bar of California. Mr. Riviere earned his B.A. degree from the University of Florida and his J.D. degree from the Georgetown University Law Center.
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