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RICHARD V. GILPIN is a sole practitioner in St. Louis. Mr. Gilpin has been an attorney for more than 30 years and practices in the areas of workers' compensation, personal injury and probate law. He is a member of the Federal and Missouri bar associations. Mr. Gilpin earned his B.A. degree from Knox College and his J.D. degree from Washington University. NORMAN S. NEWMARK is an attorney with Guilfoil Petzall & Shoemake LLC, in St. Louis, Missouri. Mr. Newmark earned his J.D. degree from Washington University (Order of the Coif), his LLM degree (in taxation) from Washington University and his B.A. degree, cum laude, from Boston University. He focuses his practice on sophisticated corporate, tax and estate planning matters and has extensive experience in probate and tax controversy matters. Mr. Newmark has published articles in The Banking Law Journal, Bowne Digest for Corporate & Securities Lawyers, and St. Louis Dentistry regarding mergers and acquisitions, estate planning for closely held business owners, dental malpractice and related asset protection issues. He has previously lectured before various legal, accounting, medical and dental societies and numerous other groups on a wide range of topics, including estate planning, probate, sophisticated corporate and tax matters. Mr. Newmark is a member of The Missouri Bar, the Oklahoma Bar Association and the United States Tax Court. FRANK J. SCHMIDT is a partner at Waltrip & Schmidt, LLC, where he practices in the areas of estate and business successions planning, commercial real estate acquisitions and leases, and general corporate and business transactions. The litigation portion of Mr. Schmidt's practice is concentrated mainly in the areas of commercial and banking litigation, contract disputes, landlord/tenant disputes and fiduciary litigation. He earned his B.A. degree, magna cum laude, from Saint Louis University and his J.D. degree from Saint Louis University School of Law, and is licensed to practice in Missouri and Illinois. Mr. Schmidt is frequently asked to speak and co-present business and estate-planning seminars with financial planners and insurance brokers. He is a member of The Missouri Bar, the Bar Association of Metropolitan St. Louis, The St. Louis County Bar Association and the Illinois State Bar Association. NICHOLE Y. WREN is an attorney at Gallop, Johnson & Neuman, L.C., where she practices in the areas of estate planning, exempt organizations and business succession planning for privately held businesses. She has substantial experience in designing and implementing estate plans for various estate sizes, with an emphasis on planning for gift, estate and generation-skipping transfer taxes. Ms. Wren also represents exempt organizations, preparing formation documents, assisting them in obtaining tax-exempt status and advising them with respect to continuing operating issues. She represents owners of privately held businesses and assists them with the transfer of their businesses from one generation of family ownership to another. Ms. Wren earned her B.A. and J.D. degrees from the University of Arkansas, Fayetteville. She is a member of The Missouri Bar and the American and Illinois State bar associations. Ms. Wren also is a member of the Bar Association of Metropolitan St. Louis and is admitted before Missouri and Illinois.
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