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Michael A. Spielman Biography Michael A. Spielman, LLM, JD, MBA, CPA, TEP, is a Senior Manager at Ernst & Young LLP, where he advises domestic and foreign clients on the tax aspects of mergers and acquisitions transactions. Michael also works extensively with North American and European corporate and private equity executives, foreign investors, and ultra high net worth individuals on U.S. international income and wealth transfer tax planning, including matters relating to their control and ownership of U.S. and foreign-based public companies and private business entities and funds. Michael is a former law clerk to Judge Renato Beghe at the United States Tax Court, where he focused on estate and gift tax controversies. He is a graduate of NYU School of Law (LLM., Taxation), Case Western Reserve University (JD, magna cum laude and Order of the Coif and MBA, Beta Gamma Sigma), and Washington University in St. Louis. Michael is the author of WG&Ls U.S. International Estate Planning (Thomson Reuters), a 1,400 page tax treatise, and served as a contributing commentator on RIAs Complete Analysis of the Tax and Benefits Provisions of the American Recovery and Reinvestment Act of 2009 (Thomson Reuters). Michael also served as the updating author of The Bank Income Tax Return Manual with Filled-in-Forms (Thomson Reuters) in 2008. Michael is a Fellow of the American Bar Foundation. His professional memberships include the ABA RPTE Section, where he currently serves as a vice-chair of the International Tax Planning Committee and as an acquisitions editor for trusts and estates books; the ABA Tax Section; the AICPA Tax Section, of which he is a member of the FBAR and Foreign Trust Task Forces; and STEP. Affiliation

Ernst & Young LLP

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Michael A. SpielmanMichael A. Spielman, LLM, JD, MBA, CPA, TEP, is a Senior Manager at Ernst & Young LLP, where he advises domestic and foreign clients on the tax as (more ...)

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Joel Spitzer Biography BA, Evanston, IL; President, Smoking Cessation and Prevention Services Affiliation

Smoking Cessation and Prevention Services

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Joel SpitzerBA, Evanston, IL; President, Smoking Cessation and Prevention Servic (more ...)

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Thomas Spitzer MD Biography Massachusetts General Hospital Affiliation

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Thomas Spitzer MDMassachusetts General Hosp (more ...)

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James D. Spratt, Jr. Biography Jim Spratt is a partner in the Atlanta office of King & Spalding LLP and is a member of the firms Trusts & Estates Practice Group. He has more than twenty-five years of experience in trusts and estates matters, related tax issues, and tax and probate controversies relating to trusts and estates. His practice focuses on wealth transfer, business succession and charitable giving. Jim is a member of the Atlanta Estate Planning Council, the Atlanta Bar Association, the State Bar of Georgia, the American Bar Association, and the United States Tax Court. He is a Fellow of the American College of Trust and Estate Counsel, where he serves on the Business Planning Committee. He is listed in the 2008-2009 edition of The Best Lawyers in America in the Trusts and Estates category. He is a past chair of the Taxation Section of the Atlanta Bar Association and is the current chair of the Business Planning Group of the Section of Real Property, Trust and Estate Law of the American Bar Association. He is a frequent lecturer and panel member for continuing legal education programs. Jim graduated magna cum laude from Vanderbilt University in 1976 and was elected to Phi Beta Kappa. He received his law degree from Vanderbilt University School of Law in 1979, where he was an articles editor of the Vanderbilt Law Review. Jim is active in numerous educational, charitable and religious organizations. He is currently a trustee of the Atlanta Botanical Garden, and he chairs its conservation advancement committee. Affiliation

King & Spalding LLP

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James D. Spratt, Jr.Jim Spratt is a partner in the Atlanta office of King & Spalding LLP and is a member of the firms Trusts & Estates Practice Group. He has more t (more ...)

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David A. Sprentall Biography Snell & Wilmer LLP, Phoenix, AZ Affiliation

Snell & Wilmer LLP

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David A. SprentallSnell & Wilmer LLP, Phoenix, AZ (more ...)

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Sue Squibb BSN Biography The Corridor Group, Inc, Overland Park, KS Affiliation

The Corridor Group, Inc

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Sue Squibb BSNThe Corridor Group, Inc, Overland Park, (more ...)

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Jennifer St. Clair Russell MSEd, CHES Biography Affiliation