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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. ELLEN M. DEETER earned her B.A. degree, magna cum laude from the University of Notre Dame in 1976 and her J.D. degree, magna cum laude from Indiana University School of Law at Indianapolis in 1982. She is also a CERTIFIED FINANCIAL PLANNER ™ certificant and a Certified Trust and Financial Advisor (CTFA). Ms. Deeter is a vice president and senior trust officer at The National Bank of Indianapolis, where she serves as the manager of the Personal Trusts and Estates Group. She joined The National Bank of Indianapolis in January 1996. Ms. Deeter started her career as an inheritance tax examiner for the Indiana Department of Revenue in 1978. Since that time she has spent most of her career with bank trust departments, including Indiana National Bank, Wachovia Bank, N.A. and Merchants National Bank, with responsibilities in the areas of fiduciary income taxation, estate and gift taxation, trust and estate administration, and serving as trust counsel. She is currently a member of the Indiana State Bar Association (Probate, Trust & Real Property Section), the Indianapolis Bar Association (Estate Planning and Administration Section), the Indianapolis Bar Foundation (past board member) the Estate Planning Council of Indianapolis (past president and board member), the Planned Giving Group of Indiana (past board member) and the Financial Planning Association of Greater Indianapolis. Ms. Deeter is a frequent lecturer on estate planning and taxation topics. She has been an instructor for the American Bankers Association National Graduate Trust School, the Indiana Continuing Legal Education Forum, the American Institute of Banking, and the Indiana University School of Law at Indianapolis. JEFFREY S. DIBLE is a member of the Indianapolis office of the law firm of Frost Brown Todd LLC. Mr. Dible is an Indiana-certified specialist in estate planning and administration, and a fellow of the American College of Trust and Estate Counsel. He primarily works in the areas of wills and trusts, estate administration, probate litigation, taxation, and general corporate law. Mr. Dible earned his law degree from Indiana University at Bloomington (magna cum laude, Order of the Coif). His undergraduate degree was in economics at Purdue University, where he graduated "with highest distinction," Phi Beta Kappa. Mr. Dible is admitted to practice law in Indiana, in New York, in the U.S. Tax Court, and in the U.S. District Courts in Indiana and New York. He has lectured frequently to other estate planning professionals, nonprofit organizations, and groups of retirees and business owners on estate planning and tax-related topics, including will and trust drafting, the uses and limitations of revocable trusts, trust administration, probate and post-mortem planning, powers of attorney, and health care advance directives. He is an officer of the Estate Planning Council of Indianapolis and the Estate Planning and Administration Section of the Indianapolis Bar Association, and a past chairman (2002-2003) of the Taxation Section of the Indiana State Bar Association. GREG J. DUNCAN is a partner in the Indianapolis office of Bingham McHale LLP. Mr. Duncan practices in the areas of estate planning, probate and trust administration, estate and gift tax planning, estate litigation and nonprofit work. He has lectured to attorneys on matters relating to divorce tax and is a regular lecturer on estate planning topics to trade associations, insurance companies and corporations. Mr. Duncan is a member of the Executive Council of the Tax Section of the Indianapolis Bar Association. He is also a member of the Indiana State, American and Hamilton County bar associations. Mr. Duncan earned his B.S. degree in accounting from Purdue University and his J.D. degree from Indiana University School of Law-Indianapolis. 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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