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CHRISTOPHER J. HOGSTAD is a partner with Paine Hamblen LLP, in Spokane, Washington. Mr. Hogstad works with a number of start-up companies and other clients in organizing a business. His practice also includes representation on debt and equity financings, mergers and acquisitions and various corporate and commercial law matters. Mr. Hogstad received his B.A. degree from the University of California San Diego and his J. D. and M.B.A. degrees from the University of California Berkley. He is a member of the Washington State Bar Association and the State Bar of California. J. TODD TAYLOR is a principal with the law firm of Randall Danskin, where he practices in the areas of estate planning, estate administration, corporate and business law, executive compensation and taxation. Mr. Taylor is a member of The Mississippi Bar, The Florida Bar and Washington State Bar Association (member, Real Property, Probate and Trust Law and Taxation sections). Mr. Taylor is also a member of the National Academy of Elder Law Attorneys and several estate planning councils. He earned his B.A. degree from Mississippi State University, his J.D. degree, magna cum laude, from Mississippi College School of Law and his LL.M. degree in taxation from Florida Levin College of Law. GLEN G. UTZMAN is a sole practitioner and practices in the areas of taxation, estate planning, probate, corporate and partnership law. Mr. Utzman has spoken to numerous tax and estate planning groups on limited liability companies and various related issues. He is a licensed certified public accountant in both Washington and Idaho. Mr. Utzman is also an associate professor of accounting, teaching the taxation courses in the College of Business and College of Law at the University of Idaho. He received his B.A. degree, with honors, from Washington State University, his J.D. degree from the University of Idaho and his LL.M. degree in taxation from New York University. He has continued his education through programs at both Southern Methodist University School of Law and Harvard Law School. Mr. Utzman is a member of the Idaho State Bar and is admitted to practice before the U.S. Tax Court.
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