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BRIAN C. DUNHAM is a member of the northern Kentucky law firm Hemmer DeFrank PLLC, where he helps clients in the areas of formation, operation, financing and acquisition/divestiture of businesses, commercial real estate, and commercial lending. He is a regular presenter at CLE seminars on business law topics with a special emphasis on LLCs, including "Organizing a Kentucky Limited Liability Company," "LLCs in the Estate Planning Context," "Family Limited Partnerships and Limited Liability Companies in Kentucky,""Limited Liability Companies and Limited Liability Partnerships in Kentucky," and "Essential Skills for Drafting LLC Agreements." Mr. Dunham earned his J.D. and M.B.A. degrees, cum laude, from Northern Kentucky University, where he was editor of the Northern Kentucky Law Review's "Kentucky Law Issue." He has served on drafting committees responsible for amendments to Kentucky's Business Corporation Act, and is a member of the Northern Kentucky (past chairperson, Business and Tax Law Section), Kentucky (chair-elect, Business Law Section), American and Ohio State bar associations. (Louisville and Lexington locations) MARK C. HAHN is a member of Wyatt, Tarrant & Combs, LLP, in the firm's tax, business and personal planning service team. He concentrates his practice in federal, state and local taxation issues, including the taxation of transactions. Mr. Hahn earned his B.A. degree at Tulane University, his J.D. and M.B.A. degrees from the University of Louisville and his LL.M. degree from Boston University School of Law. He is a member of the Kentucky and American bar associations, and is admitted to practice before Kentucky, New York, and the United States Tax Court. (Louisville location) JASON L. LEE is a member of Wyatt, Tarrant & Combs, LLP, in the firm's tax, business and personal planning service team. He concentrates his practice in tax and estate planning. Mr. Lee is a licensed CPA and a member of the Fayette County and Kentucky bar associations. He earned his B.S. degree from California State University in Sacramento and his J.D. degree from the University of Kentucky. (Lexington location) C. CARTER RUML is a senior associate in the Louisville law firm of Wyatt, Tarrant & Combs, LLP, where he practices in the areas of estate planning and business law. In addition to a range of estate planning and administration matters for Kentucky and Florida clients, Mr. Ruml regularly counsels closely-held enterprises; helps family businesses with succession planning, acquisitions and dispositions; and assists high net worth individuals with acquisitions and charitable planning. Mr. Ruml speaks on estate planning frequently, including recent appearances before the Kentucky, Evansville, and Louisville bar associations, and estate planning institutes at the University of Louisville-Brandeis School of Law and the University of Kentucky Law School. With Adjunct Professor Turney Berry, he was assistant instructor for the Vanderbilt Law School seminar "Representing the Family Business" from 2007 through 2009. Mr. Ruml earned his J.D. degree, with distinction, from Stanford Law School and his A.B. degree, summa cum laude and Phi Beta Kappa in public affairs from Princeton. He is admitted to practice in Kentucky and Florida. (Louisville location)
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