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STEVEN P. AMEN is a partner in the law firm of Kutak Rock LLP, where he practices in the areas of corporate law, securities, and mergers and acquisitions. He earned his B.S. degree, with high distinction, and J.D. degree, with distinction, from the University of Nebraska. Mr. Amen is a member of the Omaha, Nebraska State and American bar associations. JEFFREY T. PALZER is an attorney with the Omaha law firm of Kellogg & Palzer, P.C., where he practices in the areas of adoption law, estate planning, probate, trust administration, wills, guardianship, conservatorship, small business law, corporate law, partnership law, contracts, personal injury, discrimination and employment law. He has worked in the areas of estate planning since 1994 with a variety of clients. Mr. Palzer has presented at numerous seminars on estate planning, including the Nebraska Association of Financial Planners, on special needs trusts, and recently for National Business Institute on matters related to elder law. He currently serves on the Estate Planning Committee for the Omaha Archdiocese Committee on Development. Mr. Palzer earned his B.A. degree from Augustana College in Rock Island, Illinois, and his J.D. degree, cum laude, from Creighton University. He is a member of the Nebraska State Bar Association. WAYNE S. RASMUSSEN is a partner in the law firm of Rasmussen & Mitchell in Omaha, where he practices in the areas of corporate, partnerships, securities, real estate and estate planning. Mr. Rasmussen earned his B.S. and J.D. degrees from the University of Nebraska-Lincoln. He has lectured numerous times on estate planning issues before civic groups, insurance officials and stock brokers. Mr. Rasmussen is a member of the Nebraska State (member, Securities Section; member and past chairman, Real Estate, Probate and Trust Law Section) and Iowa State (member, Business Law, Real Estate and Title Law and Probate Law sections) bar associations. JAMES L. SOUSLEY, CPA, earned his bachelor's degree from the University of Nebraska at Omaha. He is a member of the American Institute of Certified Public Accountants and the Nebraska Society of Certified Public Accountants. Mr. Sousley serves as treasurer for Golden Retriever Rescue In Nebraska, Inc., and is a member of Suburban Rotary. He is involved in several other charitable and social organizations. Located in Omaha, Nebraska, Seim Johnson Sestak & Quist, LLP, is one of the leading, locally owned accounting and consulting firms in the state. Established in 1975, Seim Johnson Sestak & Quist, LLP, provides services to clients in Nebraska, the Midwest and across the United States. Today, Seim Johnson Sestak & Quist, LLP, employs more than 70 team members and provides services to individuals, privately owned businesses, nonprofit organizations and clients in several other specialized industries. PATRICIA L. VANNOY is associated with Mattson Ricketts Davies Stewart & Calkins Law Firm in Lincoln, where she has a general law practice, including water law and investor's rights. She graduated, with distinction, from the University of Nebraska College of Law and earned her Bachelor's of Journalism, with highest distinction, from the University of Nebraska-Lincoln. Ms. Vannoy is licensed to practice in Nebraska and Colorado. She is a member of the Nebraska State, Lincoln and Colorado bar associations. Ms. Vannoy also is a member of the Leadership Lincoln Fellows XXVI.
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