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JAMES B. CURTIN is an attorney in the Columbus law firm of Hrabcak & Company LPA. He has practiced in the areas of estate planning, probate, tax, income tax and elder law for more than 20 years. Prior to entering the practice of law, Mr. Curtin practiced for 10 years as a certified public accountant (inactive). He wrote an article for the Journal of Pension Planning and Compliance and is a contributing writer for the 2004 Desk Manual on Elder Law. Mr. Curtin is a frequent lecturer on asset protection, probate law, estate planning and taxation for professional groups. He has also lectured for the Ohio Society of CPAs on financial planning and the New York State Society of CPAs on taxation and governmental accounting. Mr. Curtin is a member of the Estate Planning, Probate and Trust Section of the Ohio State Bar Association, and a member of the Ohio State Society of CPAs. He earned his B.S. degree from Miami University and his J.D. degree from Capital University Law School. LARK T. MALLORY is an associate for Chester Willcox & Saxbe, LLP, where she specializes in representing tax exempt organizations and closely-held businesses in all taxation and business transactions, and serves as general counsel to closely-held businesses in acquiring and disposing of assets and obtaining financing. Ms. Mallory earned her B.S.B.A. degree from Ohio State University, her J.S. degree from The Ohio State University, and her LL.M. degree from the University of Florida Graduate Tax Program. She is a member of the Ohio State, Maryland State, Columbus, American and National bar associations, as well as the John Mercer Langston Bar Association and the Women Lawyers of Franklin County. MARTHA J. SWETERLITSCH is of counsel in the Health Care Practice Group of the Columbus law firm of Benesch, Friedlander, Coplan & Aronoff LLP. Ms. Sweterlitsch focuses her practice on not-for-profit, administrative, health, state tax and federal and state tax exemption law and lobbying. Significant areas of practice include creation, reorganization, mergers and consolidations and ongoing advice to not-for-profit corporations, state and federal tax and tax exemptions for not-for-profit organizations, and legal issues related to charitable solicitation and fundraising. Ms. Sweterlitsch has been involved over many years with legislative initiatives affecting the regulation, operation and taxation of not-for-profit entities, including changes to the charitable solicitation laws. She represented the interests of Ohio Association of Nonprofit Organizations and its member organizations in negotiations over the public funds contracting and accountability legislation. Ms. Sweterlitsch serves as general counsel for numerous nonprofit tax-exempt organizations and is a frequent lecturer on long-term care and tax exemptions. She earned her B.A. and J.D. degrees from The Ohio State University. Ms. Sweterlitsch is a member of the American Association of Homes and Housing for the Aging, the Ohio State Bar Association (member and former chair, Elder Law Committee) and the Columbus Bar Association (member and former chair, Admissions Committee). BENJAMIN S. ZACKS is the founding member of the Columbus firm of Zacks Law Group LLC, where his practice includes representation of businesses and individuals in connection with business formation, restructuring, wealth planning and funding, asset preservation, estate planning and probate, entrepreneurial law, health care practice group law, intellectual property, computers, energy and technology, debt restructuring, taxation, accounting, auditing, asset recovery matters and international transactions. He has particular real estate experience in acquisitions and dispositions, commercial and residential lease transactions, permanent and construction financing (on behalf of both lenders and borrowers), office and condominium development, syndications, joint ventures, construction and architect contracts, developer representation, title insurance, zoning and land use development, planning services and litigation services at the trial and appellate levels (state and federal) and in arbitration. Mr. Zacks is a graduate of the Harvard Negotiation Project and has lectured to various professional groups on entity selection, professional ethics, taxation, property rights, buying and selling real estate, title insurance, zoning and land use issues. He earned his B.A. degree from The Ohio State University in American Jurisprudence and his J.D. degree from Capital University Law School. Mr. Zacks is a member of the Columbus, Ohio State and American bar associations and the State Bar of Arizona.
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