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ROBERT I. BETTS is a member of the Bellevue law firm of Betts Austin PLLC. For more than 30 years, Mr. Betts' practice has focused on taxation, estate planning and probate law. He frequently lectures before professional and civic groups. He was an adjunct professor of law at the University of Puget Sound School of Law, where he taught federal income tax. Mr. Betts is a fellow of the American College of Trust and Estate Counsel, a past law clerk to Justice Matthew W. Hill of the Washington State Supreme Court, and a member of the Washington State Bar Association and U.S. Tax Court. He earned his B.A. degree from the University of Washington and his J.D. degree from the University of Washington Law School. WON-HAN CHENG is a partner in the international law firm of K&L Gates, resident in its Seattle office, where she is a member of the Tax and Private Equity & Venture Capital groups. Ms. Cheng focuses her practice on the federal, state and international tax issues for both foreign and domestic clients including public and private corporations, partnerships and limited liability companies. She advises clients on partnership and corporate tax issues, restructurings and reorganizations, mergers and acquisitions and other tax planning issues. Ms. Cheng works extensively in the area of alternative investments, assisting institutional investors with investments in pooled investment funds including private equity funds, hedge funds, venture capital funds and special situation funds. Her experience includes structured energy transactions including negotiating tax equity financing structures for the construction of solar energy assets. Ms. Cheng also works with clients on Washington state tax matters including audits, administrative appeals and tax planning. MARK T. HEINE is an attorney with K & L Gates, where his primary practice is focused on the area of private equity funds, hedge funds and other alternative investments, as well as strategic partnerships. He represents a variety of large public institutions, private investment programs and other limited partners in their investments in investment partnerships. Additional areas of Mr. Heine's practice include taxation, securities regulation and fund formation. He is admitted to practice in Washington. Mr. Heine earned his B.A. degree from Western Washington University and his J.D. degree from Willamette University College of Law. SARA P. SANDFORD is an owner with Garvey Schubert Barer in Seattle, Washington. Her practice includes representing business enterprises of all sizes in establishing and conducting operations cross-border, most frequently between the United States and other Pacific Rim countries. She earned her J.D. degree from Columbia University School of Law and her undergraduate degree from the University of Washington. She is admitted to practice in Washington and California and has performed various leadership roles in her firm (including one of its loss prevention partners) and with the ABA Section of International Law (including the chair for its Business Law I Division). Most recently she has been named in Martindale-Hubbell's Bar Register of Preeminent Women Lawyers, 2011; The Best Lawyers in America in the area of International Trade and Finance Law, 2011; and as a Top Lawyer for International Trade in Seattle Met magazine, 2011. She is a frequent speaker on business structuring and cross-border business issues and enjoys giving back to her community through a variety of pro bono and volunteer work. KARL A. WEISS is a principal with the Seattle Law firm of Lasher Holzapfel Sperry & Ebberson, PLLC. His practice focuses primarily on general business and corporation law with a heavy emphasis on federal and state taxation. He has been recognized by Seattle magazine as a Top Lawyer; (tax law), Seattle Business Monthly magazine as a Best Business Lawyer (tax law) and by Washington Law & Politics magazine as a Rising Star and Super Lawyer. Mr. Weiss is a member of the Taxation Section of the Washington State Bar Association and is a contributing author of the WSBA Washington Partnership and Limited Liability Company Deskbook. He earned his B.A. degree from the University of Wisconsin-Madison, his J.D. degree from Willamette University, and his LL.M. degree (tax) from New York University.
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