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BRET S. CLEMENT is a member of the Indianapolis law firm of Ayres, Carr & Sullivan PC, where his practice focuses on estate and business planning, tax and corporate law. Mr. Clement frequently lectures to various professional groups on estate planning and tax-related subjects. As an adjunct professor of law, he previously taught the estate and gift tax course at Indiana University Law School. He wrote the sales and use tax, gross income tax, inheritance tax and property tax explanations for the Indiana Section of Research Institute of America's State and Local Tax Service. Mr. Clement earned his B.B.A. degree, with high honors, from the University of Notre Dame and his J.D. degree, cum laude, from the University of Michigan. WILLIAM J. DALE JR. is a certified Indiana Estate Planning and Administration Specialist by the Estate Planning and Administration Specialty Certification Board, Indiana State Bar Association. He is an attorney, a principal member of the Indianapolis law firm of Dale & Eke, P.C., and a certified public accountant (inactive). Mr. Dale received his law degree from Indiana University, Indianapolis Law School. He has lectured in numerous educational programs on taxation, including programs sponsored by Purdue University, the Indiana State Bar Association, the Indiana CPA Society and the then American College of Charter Life Underwriters. He is the Indiana practice consultant for Matthew Bender's Midwest Transaction Guide , a member of the Board of Reviewers, a contributing author to Matthew Bender's Indiana Estate Planning and Probate Practice and has contributed articles to various other tax and professional publications. Mr. Dale is a member of the American Indiana State and Indianapolis bar associations (chairman, 1991, Income Tax Section, Indianapolis Bar Association, the Indiana CPA Society and the Estate Planning Council of Indianapolis, president, 2008).. In 1985, he was elected a fellow of the American College of Trust and Estate Counsel. In 1997, he was elected to the American College of Tax Counsel. Mr. Dale is a Distinguished Fellow of the Indianapolis Bar Foundation and a fellow of the Indiana Bar Foundation. He is an adjunct professor of law at the Indiana University School of Law - Indianapolis, where he teaches a seminar in Business and Estate Planning. He is listed in Indiana Super Lawyers. DAVID D. DEETER is an attorney with the Indianapolis law firm of Dale & Eke, P.C., where he practices in the areas of estate planning and probate. He has lectured to various professionals on estate planning topics. Mr. Deeter earned his B.A. degree from the University of Notre Dame, attending the University of Innsbruck, Innsbruck, Austria, during his sophomore year. He earned his J.D. degree, cum laude, from Indiana University School of Law, Indianapolis. Mr. Deeter is a member of the Indiana State Bar Association (Probate and Real Property Section), and the Indianapolis and American bar associations. He is a board member of the Estate Planning Council of Indianapolis, a board member of the Notre Dame Club of Indianapolis, and an estate planning and administration specialist certified by the Planning and Administration Specialty Certification Board of the Indiana State Bar Association. REBECCA W. GEYER is an Indiana certified estate planning and administration specialist. She is chair of the estate planning and elder law sections of the law firm of Hollingsworth & Zivitz, PC, in Carmel, Indiana, where she practices in the areas of estate planning, estate and trust administration, elder law and business services. Ms. Geyer was named a 2010 Super Lawyers Rising Star. She is a member of the Indianapolis, Indiana State and American bar associations, and also is a member of the Estate Planning Council of Indianapolis and the National Academy of Elder Law Attorneys. Ms. Geyer earned her B.A.and J.D. degrees from Indiana University-Bloomington.
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