Dale P. Aho

Profile:

Dale P. Aho is founding partner in Aho & Potti, LLP, a law partnership located in Farmington, Michigan. He is a graduate of Michigan State University and obtained his Juris Doctor in 1980 from The Capital University Law School in Columbus, Ohio.

With over 19 years experience in private practice, Mr. Aho has been instrumental in implementing a wide variety of family and business plans, concentrating his services in the area of estate planning, trust and estate administration, and advising closely held small businesses.

Membership:

He is an active member of the State Bar of Michigan, with memberships in the Estate Planning & Probate, Business Law, real Estate and Taxation sections, and is a frequent speaker on estate planning and probate issues.

His philosophy of estate planning is to focus first on the most personal matters of client concern, those of security, control and individual priorities, and work forward to such levels of advanced planning strategy as may be indicated by the resources and motivations of the client. Protection of the client and the client’s family is fundamental to the overall process.

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Dale P. Aho
23629 Liberty, Suite 100
Farmington, MI. 48335

Salvatore J. LaMendola

Salvatore J. LaMendola is an estate planning attorney who specializes in charitable income and estate tax planning. Mr. LaMendola, the author of numerous published articles, is the associate editor of his firm's estate planning division newsletter, a quarterly publication on income, estate and gift taxes relating to insurance, business and estate planning. He is also the editor and publisher of his firm's estate planning division website, http://www.disinherit-irs.com.

Mr. LaMendola is an instructor authorized by the State of Michigan, Department of Insurance, and has taught numerous accredited courses to life insurance agents and financial planners throughout Michigan. He has also been a speaker at conferences sponsored by The Salvation Army, The Michigan Association of Certified Public Accountants, The Muskegon County Community Foundation, WXYT Radio Detroit, and The Michigan Society of the Institute of Certified Financial Planners.

Education

• Notre Dame Law School, J.D., 1994
• University of Notre Dame, B.B.A. with highest honors, 1990

Recent Articles

• Favorable Private Letter Ruling on Gifts of Non-Qualified Stock Options, CHG Newsletter, Winter, 1999
• Charitable Giving Through Life Insurance, CHG Newsletter, Fall, 1998
• Supporting Organizations, An Alternative to Private Foundations, CHG Newsletter, Summer, 1998
• Deferred Annuity Contract Purchased by NIMCRUT OK'd by IRS, CHG Newsletter, Spring, 1998
• Beyond The Credit Shelter Trust, CHG Newsletter, Winter, 1998
• Estate Tax Repeal Not Likely, CHG Newsletter, Spring, 1997
• New Year Brings New S Corporation Rules, CHG Newsletter, Winter, 1997
• Attorneys - A Favorite Target of the IRS: How Would You Fare If Audited Tomorrow?, Michigan Bar Journal, June 1995
• Tax Court Provides Guidance In Applying The Export Source Rule, The CPA Journal, April, 1994

Professional Affiliations

• Michigan Bar Association (Member, Trusts and Estates Section)
• Michigan Association of Certified Public Accountants (Member)
• American Institute of Certified Public Accountants (Member)
• National Association of Philanthropic Planners (Member)
• National Association of Family Wealth Counselors (Member)
• National Committee on Planned Giving (Member)
• The Planned Giving Roundtable for Southeast Michigan (Member)

Bar/Court Admissions

• Michigan, 1994
• Maryland (Accountancy Only, 1992)
• United States Tax Court, 1998
• United States District Court, Eastern District of Michigan, 1998

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Cox, Hodgman & Giarmarco
201 W. Big Beaver Road, Suite 500
Troy, MI. 48084

Michael G. Cumming

Education:
B.B.A., University of Michigan, with high distinction
J.D., University of Notre Dame

Profile:

Mr. Cumming's practice focuses on estate planning, probate and trust administration and related tax matters.

He is a member of the State Bar of Michigan (Probate and Estate Planning Section's Transfer Taxes Committee), Detroit Metropolitan Bar Association, American Bar Association and Financial and Estate Planning Council of Detroit.

Mr. Cumming is a Fellow of the American College of Trust and Estate Counsel. He has also served on numerous State Bar of Michigan committees as chair of the Michigan and Federal Estate Tax Committee, Amicus Curiae Committee and Fees and Compensation Committee; and as a member of the Estate Settlement Act Legislative Enactment Group, Michigan Inheritance Tax Committee, Ethics Committee, Standing Committee on Code, Procedure and Rules, Uniform Probate Code/Revised Probate Code Article 2 Drafting Subcommittee and the Estate Tax Apportionment Statute Drafting Subcommittee.

Mr. Cumming is also former editor of the Michigan Probate and Estate Planning Journal.

Prior to becoming a member of Dykema Gossett, Mr. Cumming was practice group leader of the Personal Legal Services Group at another major Detroit-based law firm.

Mr. Cumming has authored numerous journal articles and is a frequent lecturer on tax-related estate and probate law for the State Bar of Michigan and the Institute of Continuing Legal Education (ICLE).

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Dykema Gossett PLLC
400 Renaissance Center
Detroit, MI. 48243

Neil L. Kimball

Primary Area of Practice:
Estate Planning, Trusts, Estates and Probate

Education:
Neil L. Kimball received his bachelor's degree with distinction from the University of Arizona and his law degree from Arizona State University. He specializes in estate planning, probate, and business law, representing numerous individuals and businesses in their planning and business issues since 1984.

Memberships:
Neil is a member of the estate planning, probate, business and taxation sections of the American Bar Association, the State Bar of Michigan, and the Grand Rapids Bar Association. Neil is also a member of the National Academy of Elder Law Attorneys, the Western Michigan Estate Planning Council, and the West Michigan Planned Giving Group. He is also a member of a number of non-profit boards in the Grand Rapids area and is a frequent speaker on estate planning and business issues to professionals, community groups, and businesses.

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Mika, Meyers, Beckett & Jones
200 Ottawa Avenue, N.W., Suite Suite 700
Grand Rapids, MI. 49503-2421