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KEVIN CARMICHAEL , CPA, is a tax partner with the Naples office of Salvatori Wood & Buckel and is a frequent lecturer on business tax and estate planning issues. Mr. Carmichael is a former adjunct professor with Florida Gulf Coast University. He is licensed to practice before the U.S. District Court for the Middle and Southern districts of Florida, the U.S. Claims Court and the U.S. Tax Court. Mr. Carmichael is a member of the Florida Institute of Certified Public Accountants and is former chairman of the FGCU Accounting and Tax Conference. He is a member of The Florida Bar (member, Tax Section) and the Pennsylvania Bar Association. Mr. Carmichael presently serves on the Board of Directors of the Center for Great Apes and Board of Directors of One by One Leadership Foundation. He earned his B.S. degree from the United States Air Force Academy, his J.D. degree from Nova Southeastern University School of Law, his M.S. degree from Temple University and his LL.M. degree from the University of Miami. (Miami location) NICK JOVANOVICH is an AV rated shareholder in the Fort Lauderdale law firm of Berger Singerman, where he concentrates his practice in the areas of corporate, partnership, limited liability companies, sale and use tax, estate and asset protection planning, bankruptcy tax planning and tax controversies, including matters involving the IRS and the Florida Department of Revenue. Mr. Jovanovich is a Certified Public Accountant and a board certified tax lawyer by The Florida Bar of Legal Specialization and Education. He is an adjunct professor at Nova Southeastern University School of Law teaching estate and gift taxation. Mr. Jovanovich earned his B.S. degree, magna cum laude, his J.D. degree with honors from Florida State University and his LL.M. degree from the University of Florida. He has written articles on numerous topics and was co-author of "Analysis of Asset Protection Plans for Physician Practice Groups" published by The Florida Bar Journal in March, 2004. Mr. Jovanovich is a member of the Broward County Bar Association, the Estate Planning Council of Broward County (past director) and the Greater Fort Lauderdale Tax Council (Advisory Committee member and past president). He has been included in such lists as "Legal Elite" for tax law in South Florida by Florida Trend Magazine , South Florida Legal Guide for tax law, estate planning and corporate law, and "Florida Super Lawyers" for tax law compiled by the publishers of Law & Politics magazine. (Miami and West Palm Beach locations) KAREN J. ORLIN practices law through the law firm of Karen J. Orlin P.L., based in Coral Gables, Florida, where she focuses on legal services to early- and mid-stage businesses, not-for-profit organizations, investors, banks and other financial institutions, and auctioneers and auction businesses. These services include legal representation relating to transactions, corporate and limited liability company organization, governance and reorganization, shareholder or member, owner, employee, contractor, vendor, customer and other business and commercial agreements, personnel policy manuals, mergers and acquisitions, dissolution, commercial lending and investment. Ms. Orlin is an expert witness in the areas of corporate governance, fiduciary duty, legal ethics and corporate and securities legal malpractice. She has practiced law with law firms of various sizes in New York City and throughout South Florida, has served as General and Associate General Counsel to financial institutions, is a published author and seminar speaker regarding mergers and acquisitions, securities law, opinion letter standards, limited liability company law and not for profit organization law, and has taught commercial lending law, corporations law, legal ethics and a variety of other substantive areas of law. A member of the Adjunct Faculty of the Law Center , Miami Dade College , Ms. Orlin holds a J.D. degree from Harvard Law School and an A.B. degree, summa cum laude, in mathematics, from University of Pennsylvania , where she was elected to Phi Beta Kappa. She is admitted to practice law in New York , Florida , the U.S. District Courts for the Southern and Eastern Districts of New York and the U.S. Court of Appeals for the Second Circuit. She is a member of the New York State bar, the New York City Bar Association and The Florida Bar and editor of the not for profit corporate law section of The Florida Bar Business Law Journal-Case Law Update (2008, 2009, 2011) published by the Business Law Section, former Vice Chair of the Committee on Relations with CPAs and the FICPA, former member of the Professional Ethics Committee, and former Chair, Vice Chair and Co-Vice Chair of the Corporations, Securities and Financial Services Committee and predecessor committees of the Business Law Section, The Florida Bar. Ms. Orlin's recently published works include “Florida Not For Profit Corporation Act 2009 Amendments,” The Florida Bar Business Law Journal-Case Law Update (2010) published by the Business Law Section, The Florida Bar and elsewhere. (Miami and West Palm Beach locations) FRANK T. PILOTTE is a partner in the law firm of Murphy Reid LLP in Palm Beach, Palm Beach Gardens and Vero Beach, where he practices primarily in the areas of estate planning, estate and guardianship administration, probate litigation and taxation. He is board certified in wills, trusts and estates by The Florida Bar Board of Legal Specialization and Education. Mr. Pilotte is a frequent lecturer on estate planning, wills, probate and taxation. He earned his B.S. degree from the University of Notre Dame and his J.D. and LL.M. degrees from the University of Miami. Mr. Pilotte is a member of the Palm Beach County Bar Association (member, Estate and Probate CLE Committee, Probate & Guardianship Practice Committee), the American Bar Association (member, sections on Taxation and Real Property, Probate, Trust Law) and The Florida Bar (member, sections on Real Property, Probate and Trust Law and Taxation). He is vice chair of The Florida Bar's Probate and Guardianship Rules Committee. (West Palm Beach location)
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