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F. STEPHEN GLASS is a member of the Raleigh law firm of Johnson, Hearn, Venegar, Gee & Glass, PLLC. His practice includes transactional work in the areas of business and corporate law, employment law, business succession planning and mergers/acquisitions of business. Mr. Glass served as law clerk to Justice I. Beverly Lake, Senior, and Justice (later, Chief Justice) Susie Sharp of the North Carolina Supreme Court. His published works include Death of the Paper Chase: Computerized Litigation Support in Complex Cases , Limited Liability Companies Update " (Formation and Operation; State Law LLC Issues; LLC Tax Issues; LLC Securities Law Issues Special Uses of LLCs) ", Buying and Selling Small Businesses and Review of 2008 Tax Court S-Corp Cases (for NC-ACPA annual meeting). He has published and updated annually the Client Handbook: The Legal Handbook for North Carolina Businesses and the Client Handbook: Estate Planning and Estate Administration since 1997. Mr. Glass is a Certified Superior Court Mediator, and has successfully litigated antitrust litigation through all federal court levels, including the U.S. Supreme Court. He also managed one of the ten largest cases in the country in 1993, resulting in a $400,000,000 settlement for his clients. He earned his B.A. degree from Wake Forest University and his J.D. degree from Wake Forest University School of Law. Mr. Glass is a member of the North Carolina and American bar associations, North Carolina State Bar, and the Wake County Estate Planning Council. He also is a retired Two Star Admiral, Judge Advocates Corp, U.S. Naval Reserve. PHILLIP W. HEGG is a practicing attorney in Charlotte. He is president of PH Consulting Services, a U.S. based consulting practice and PWH Financial International, an international consulting practice. Mr. Hegg has substantial legal experience and expertise in the areas of U.S. and international estate planning, including planning for companies, mergers and acquisitions, reorganization of business operations and a variety of tax planning transactions affecting business, revocable trusts, insurance trusts, charitable remainder trusts, private and public foundations, and other trust planning concepts, including qualified personal residence trusts, grantor retained interest transactions, estate value reduction transactions, as well as international planning concepts. He was an adjunct professor at Wake Forest University School of Law and has been a guest lecturer at the New York University Federal Income Tax Institute, the Medical Group Management Association and National Business Institute, as well as various estate planning counsels, bar associations and AICPA continuing education programs, including the North Carolina Association of Certified Public Accountants 61st Symposium. Mr. Hegg earned his J.D. degree, with honors, from Seattle University, University of Puget Sound School of Law, and his LL.M. degree in taxation from the University of Florida School of Law. Mr. Hegg also earned an LL.M. degree in European management and employment law from the University of Leicester Center of International Law, Leicester, England. MICHAEL H. WOMBLE is a partner in the Raleigh office of the accounting firm of Williams Overman Pierce, LLP. He has five years of experience in industry and 23 years of experience in public accounting. Mr. Womble's service concentrations include tax and litigation, primarily in the areas of business valuation and divorce litigation. He holds the professional designations of Accredited in Business Valuation and Ceritifed in Financial Forensics by the American Institute of Certified Public Accountants; Certified Valuation Analyst by the National Association of Certified Valuation Analysts; and Business Valuator Accredited for Litigation by the Institute of Business Appraisers. Mr. Womble earned his B.S. degree in business administration, with a concentration in accounting, from the University of North Carolina at Pembroke. Mr. Womble is a member of the American Institute of Certified Public Accountants, the North Carolina Association of Certified Public Accountants, the National Association of Certified Valuation Analysts and the Institute of Business Appraisers. He serves on the Litigation Services Committee of the North Carolina Association of Certified Public Accountants, and is a frequent speaker to attorneys on financial, tax and business valuation topics.
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