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KELLY HOFFMAN is an attorney at the law firm of Norman, Hanson & DeTroy, LLC, where she practices in the areas of corporate and business transactions and litigation, which include a focus on taxation, employment and ethical issues. Ms. Hoffman earned her B.A. degree from Johns Hopkins University, her M.A. degree, summa cum laude, from Seton Hall University and her J.D. degree, cum laude, from the University of Maine School of Law. She is authorized to practice in both Maine and New York. Ms. Hoffman has presented several times on taxation concerns for non-profit organizations and businesses on both a national and state level. ROBERT H. LEVIN runs a solo law practice in Portland, where he specializes in nonprofit organizations. Mr. Levin's practice provides first-rate service with a personal touch. In addition to serving nonprofit organizations, he specializes in land conservation and values-based estate planning. Through his connection to Land Conservation Legal Services, Mr. Levin represents a variety of Maine land trusts. He serves as a volunteer board member of Portland Trails and Friends School of Portland. Mr. Levin graduated from Haverford College and from New York University Law School. After law school, he served for one year as a judicial clerk to Magistrate Judge John Facciola at the U.S. District Court for the District of Columbia. KENLEIGH NICOLETTA is an attorney at the Lewiston firm of Brann & Isaacson. Her practice includes estate planning, probate, and trust administration; exempt organizations; corporate and commercial transactions; and general tax matters. Ms. Nicoletta's practice has given her experience in the process of forming tax-exempt organizations, obtaining tax-exempt status from the IRS, and with the ongoing administration of tax-exempt organizations on the federal and state level. She is a member of the Maine State and American (Real Property, Probate and Trust Law Section) bar associations. Ms. Nicoletta earned her A.B. degree, summa cum laude, from Elmira College and her J.D. degree, summa cum laude, from the University of Maine School of Law, where she was the articles editor of the Maine Law Review (2006 - 2007).
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