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JAMES S. ADRAY is a partner in the Toledo law firm of Adray & Grna, where he practices in the areas of business law, probate, estate planning, divorce and medical malpractice. He is a mediator/arbitrator with the American Arbitration Association and is a mediator trainer throughout Ohio. Mr. Adray has taught at the University of Toledo Law School and College of Education. He is a member of the State Bar of Michigan (Alternate Dispute Resolution, and Probate and Trust Law committees), and the Ohio State (Family Law Committee and Alternative Dispute Resolution Committee) and Toledo bar associations. Mr. Adray earned his B.A. and J.D. degrees from the University of Toledo. DAVID HAMMACK, CPA, is a partner in the tax department of the William Vaughan Company who devotes a great deal of time working with manufacturing, distribution, construction, service, oil and gas, and collegiate coaching clients. His specific practice areas include entity and individual tax planning and consulting, business entity selection, corporate and non-corporate reorganizations, cost segregation studies, real estate transactions including tax-deferred exchanges, multi-state sales, use, income, and excise taxation and nexus issues, retirement planning, stock option and non-traditional compensation planning and utilization, asset protection, and estate planning. He earned his Bachelor of Science degree and Business Administration/Accounting degree, cum laude, from Bowling Green State University and is a member of the American Institute of Certified Public Accountants, the Institute of Management Accountants, and the Ohio Society of Certified Public Accountants, and is pursuing accreditation as a Certified Managerial Accountant (CMA) and Certified Financial Manager (CFM). Mr. Hammack is a frequent speaker for various continuing education seminars within the accounting profession and for college taxation courses, and is the co-author of a recent Ohio sales and use tax manual utilized by a national continuing education firm for its Northwest Ohio conferences. BRUCE D. LAZAR is a member in the business section of Eastman & Smith, Ltd. His primary practice areas are mergers and acquisitions, securities and general corporate law. Mr. Lazar has represented numerous clients in connection with stock and asset acquisitions and sales, mergers, private placement offerings and entity formations. He has counseled executive management of several large insurance, service, and manufacturing businesses on all aspects of their operations. Mr. Lazar has presented numerous seminars on choice of business entity, limited liability companies, limited partnerships, and franchising. He is a member and participant in the Ohio State Bar Association and the Toledo Bar Association, where he has served as the chairman of the Business Law Committee. Mr. Lazar earned his J.D. degree from the University of Toledo College of Law, his B.S.B.A. degree in accounting from John Carroll University, and his M.B.A. with a concentration in finance from the University of Toledo.
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