Phillip L. Jelsma is a partner in the San Diego law firm of McKenna Long & Aldridge LLP, and a member of the firm's tax practice group. He has significant experience in corporate and partnership income tax planning with an emphasis on mergers and acquisitions, international tax planning, and tax-free exchanges. Mr. Jelsma is a certified public accountant in California and an adjunct professor of law for the University of San Diego and for California Western School of Law. He is a frequent speaker on limited liability companies and has written several articles on taxation. Mr. Jelsma is a member of the San Diego County and the American bar associations, and the State Bar of California. He earned his B.S. degree, magna cum laude, from the University of Southern California and his J.D. degree from Stanford Law School.
Mark D. Kimball is the founding shareholder of MDK Law, a firm emphasizing corporate, commercial, and property law; and consulting in matters involving federal and international taxation. Mr. Kimball is admitted to practice in Washington, New York, and Texas. He is an adjunct professor of law at Eotvos Lorand and Masaryk universities in Europe and has served as a law school guest lecturer at Seattle University School of Law. Mr. Kimball is also engaged as an expert witness in superior court cases involving limited liability companies and governance and other member issues. He earned his J.D. degree and LL.M. (taxation) degree from the University of Washington School of Law; and also holds an LL.M. degree in transnational commercial practice from Europe.
Joseph C. Mandarino is an attorney with the law firm of Smith, Gambrell & Russell, LLP. His practice focuses primarily on tax and financial planning. Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics. He has published over 100 articles in journals and in-house newsletters, and has participated in over 200 presentations and seminars. His articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, the Journal of Real Estate Taxation, the Journal of S Corporation Taxation, the Journal of Multistate Taxation, the Tax & Finance Newsletter, and the NYU Institute on Federal Taxation. In addition, Mr. Mandarino has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, the White House Conference on Small Businesses, the U.S. Small Business Administration, the Georgia Electronic Commerce Association, the Federation of Exchange Accommodators, the International Reinsurance Conference, the Service Corps of Retired Executives, and the United Way, as well as several panel-type TV discussion programs. He earned his B.A. degree from the University of Toronto; his J.D. degree, cum laude, from Loyola University School of Law; and his LL.M. degree from New York University School of Law.
