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MICHELE R. DUMESNIL, CPA, ABV, DFF, is a manager of the accounting firm of Filomeno & Company, P.C. Ms. Dumesnil is the manager of the business valuation and litigation support department of the firm providing accounting, business valuation, forensic accounting and tax services. She earned her B.S. degree from Western New England College. Ms. Dumesnil has been Accredited in Business Valuation (ABV) and Certified in Financial Forensic (CFF) by the American Institute of Certified Public Accountants. She is a member of the Connecticut Society of Certified Public Accountants and the American Institute of Certified Public Accountants. F. WILLIAM O'CONNOR is a sole practitioner in Avon, where he practices in the areas of estate planning, tax, real estate and business law. Mr. O'Connor earned his B.A. and J.D. degrees from the University of Connecticut, and his M.A. degree from Trinity College. He also is a certified public accountant. Mr. O'Connor is an adjunct professor in the Economics Department of Trinity College and has taught in the graduate tax program at the University of Hartford. He is a frequent speaker before various professional groups and associations on estate and tax planning topics. Mr. O'Connor is a member of the Connecticut (member, Estates and Probate, and Tax Sections) and American (member, Federal Tax and Real Estate and Probate Committees) bar associations, as well as the Connecticut Society of CPAs (Executive Committee of the Personal Financial Planning Committee) and the AICPA (member, Federal Tax and Personal Financial Planning Committee). M. ELIZABETH SHAW is an analyst with the accounting firm of Filomeno & Company, P.C., where she is a member of the business valuation and litigation support department providing business valuation, forensic accounting and divorce-related services. Ms. Shaw earned her B.S. degree from Central Connecticut State University and is a member of the Association of Divorce Financial Planners. KENNETH A. VOTRE is a partner with Votre & Associates, P.C., in New Haven where, he concentrates his practice in domestic and international taxation, estate planning, tax litigation including professional liability matters, licensing of trademarks, copyrights and patents, distributional and franchise law, insurance coverage matters, hospital and health care finance and international trade and business transactions. He has litigation experience trying civil jury cases before state and federal courts. Mr. Votre earned his B.E.S. degree from the University of Bridgeport, his J.D. degree, magna cum laude, from the University of Bridgeport, his LL.M. degree from Georgetown University and his LL.M. degree from the University of Bridgeport. He is an adjunct professor of law at the Quinnipiac College School of Law, teaching European Union law and international civil litigation in U.S. courts. Mr. Votre has written numerous publications and has lectured for various professional organizations on the process of international litigation in U.S. courts and, in particular, on the Hague Convention for Service of Process and the Hague Convention on Obtaining Evidence Abroad. Mr. Votre was appointed to the Standards of Tax Practice Committee and the Civil and Criminal Tax Penalties committees of the Section of Taxation of the American Bar Association. He is a member of the American, Connecticut (member, Executive Committee of the Section of Taxation) and New York State bar associations.
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