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| Thomas P. Martin, Partner at Martin, Folino, Harmon & Stachler A Legal Professional Association |
| Address: 214 W. Monument Avenue, Historic Huffman House, Dayton, OH 45402 |
| Practice:Federal Taxation, Estate and Gift Tax, Business Law, Estate Planning |
| Admitted:1975, Ohio; 1976, U.S. District Court, Southern District of Ohio; |
| Law School:Ohio Northern University, J.D., 1975 |
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| Thomas George Rauch, Member at Thomas G. Rauch Co., LPA |
| Address: 135 W. Dorothy Ln., Ste. 120, Dayton, OH 45429 |
| Practice:Trust, Family Law, Domestic Relations, Real Property Law, Taxation Law, Elder Law & Advocacy, Probate & Estate Planning, Government Relations & Advisory, Tax |
| Admitted:1975, Ohio; |
| Law School: |
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| Thomas E. DeBrosse, Esq., Partner at Thompson Hine LLP |
| Address: Austin Landing I, 10050 Innovation Drive, Suite 400, Dayton, OH 45342-4934 |
| Practice:Corporate, Business, Taxation Law, Tax |
| Admitted:1980, Ohio; |
| Law School:The Ohio State University Moritz College of Law, Class of 1980, J.D. |
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| Sarah B. Carter, Principal at Pickrel, Schaeffer & Ebeling |
| Address: 2700 Kettering Tower 40 N. Main Street, Dayton, OH 45423 |
| Practice:Business Law; Health Care; Taxation |
| Admitted:2005, Ohio and U.S. District Court, Southern District of Ohio |
| Law School:University of Dayton Law School, J.D., 2005 |
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| Ralph E. Heyman, Esq., Partner at Dinsmore & Shohl LLP |
| Address: Fifth Third Center, One South Main Street, Suite 1300, Dayton, OH 45402 |
| Practice:Banking and Financial Services, Bankruptcy and Restructuring, Business, Commercial Finance, Corporate and Transactional, Estate and Trust, Mergers and Acquisitions, Probate & Estate Planning, Real Property, Securities, Tax, Taxation, Trust and Probate |
| Admitted:1956, Ohio; 1957, Illinois; |
| Law School:Harvard Law School, Class of 1956, LL.B., cum laude, , University of Cincinnati College of Law, Class of 1957, LL.M., University of Cincinnati Law Review, Writer |
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| Philip A. Zukowsky, Partner at Dinsmore & Shohl LLP |
| Address: Fifth Third Center, One South Main Street, Suite 1300, Dayton, OH 45402 |
| Practice:Real Estate, Limited Liability Company (LLC), Corporate & Transactional, Commercial Finance, Mergers & Acquisitions, International Business, Estate & Trust, State & Local Tax, Taxation, Banking & Financial Services |
| Admitted:1980, Illinois (Inactive); 1985, Ohio; Central District of Illinois; |
| Law School:Loyola University of Chicago, J.D., magna cum laude, 1980; New York University School of Law, LL.M., Taxation, 1984 |
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| Nicholas A. Heppner, Associate at Coolidge Wall Co., L.P.A. |
| Address: 33 West First Street, Suite 600, Dayton, OH 45402 |
| Practice:Taxation |
| Admitted:2006, Ohio |
| Law School:University of Dayton School of Law, J.D., cum laude, 2006 |
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| Michael P. Moloney, Shareholder at Sebaly Shillito + Dyer A Legal Professional Association |
| Address: 1900 Kettering Tower, 40 N. Main Street, Dayton, OH 45423 |
| Practice:Estate Planning; Probate; Corporate Law; Real Estate; Federal Estate and Gift Taxation; Income Tax; Inheritance Tax; Individual Taxation; Federal Income Tax; Estate and Gift Taxation; Generation Skipping Tax; State Income Tax; Tax Litigation; Tax Audits; Trusts and Estates Taxation; Tax Shelters; Tax Planning |
| Admitted:1980, Ohio and U.S. District Court, Southern District of Ohio; 1982, Florida; 1984, U.S. Supreme Court; 1985, U.S. Court of Appeals, Sixth Circuit |
| Law School:The Ohio State University College of Law, J.D., with honors, 1980 |
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| Mark Allyn Conway, Esq., Group Leader, Personal & Succession Planning at Thompson Hine LLP |
| Address: Austin Landing I, 10050 Innovation Drive, Suite 400, Dayton, OH 45342-4934 |
| Practice:Business, Corporate, Health Care, Probate & Estate Planning, Tax, Taxation Law, Trust and Probate |
| Admitted:1983, Ohio; 1983, District of Columbia; 1988, California; 1983, U.S. Tax Court; |
| Law School: |
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| Laura Jean Martin, Member at Wright & Schulte LLC |
| Address: 23240 Chagrin Blvd., Ste. 620, Dayton, OH 44122 |
| Practice:Agricultural, Animal Law, Business Law, Corporate, Elder Law & Advocacy, Elder and Special Needs Law, Juvenile Law, Litigation, Probate & Estate Planning, Real Property, Taxation Law, Trust |
| Admitted:2003, Ohio; |
| Law School:University of Cincinnati, Class of 2003, J.D. |
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| Kevin V. Simon, Associate at Dinsmore & Shohl LLP |
| Address: Fifth Third Center One South Main Street, Suite 1300, Dayton, OH 45402 |
| Practice:Corporate & Transactional; Taxation; Estate & Trust; Personal Tax Planning; Bankruptcy & Restructuring; State & Local Tax |
| Admitted:1994, Illinois (inactive); 1996, Ohio; Sixth Circuit Court of Appeals; U.S. Tax Court |
| Law School:Vanderbilt University Law School, J.D., 1994 Journal of Transnational Law, Assistant Editor; New York University, LL.M., Taxation, 2001 |
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| Joshua J. Chernesky, Associate at Dinsmore & Shohl LLP |
| Address: Fifth Third Center One South Main Street, Suite 1300, Dayton, OH 45402 |
| Practice:Corporate & Transactional; Nonprofit Organizations; Mergers & Acquisitions; Securities; Taxation |
| Admitted:2001, Texas; 2004, Colorado; 2007, Ohio |
| Law School:University of Chicago Law School, J.D., 2001 |
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| Joseph J. Hinds, Member at Joseph J. Hinds |
| Address: 9770 Rose Arbor Dr., Dayton, OH 45458-4000 |
| Practice:Coal Law, Environmental Law, Oil and Gas Law, Real Estate, Taxation Law |
| Admitted:1974, Texas; 1975, Kentucky; 1979, Illinois; Not admitted in OH ; |
| Law School:Baylor University, Class of 1974, J.D. |
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| John R. Koverman, Jr., Member at John R. Koverman, Jr. |
| Address: Liberty Tower, 120 W. 2nd St., 13th Fl., Dayton, OH 45402 |
| Practice:Corporate, Trust, Family Law, Domestic Relations, Litigation, Real Property Law, Taxation Law, Administrative Law/Regulatory Law, Business Law, Commercial Law, Elder Law & Advocacy, Probate & Estate Planning, Tax, Commercial Law |
| Admitted:1959, Ohio; 1960, U.S. District Court, Southern District of Ohio; 1971, U.S. Tax Court; 1987, U.S. Court of Appeals, Sixth Circuit; |
| Law School:The Ohio State University, Class of 1958, J.D. |
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| John E. Clough, Shareholder at Pickrel, Schaeffer & Ebeling |
| Address: 2700 Stratacache Tower, 40 N. Main Street, Dayton, OH 45423-2700 |
| Practice:Probate, Estate Planning, Taxation |
| Admitted:1994, Ohio; 2000, U.S. Tax Court; 2004, New York; |
| Law School:University of Dayton, J.D., 1994; Capital University School of Law, LL.M., Taxation, 2002 |
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| James G. Kordik, Partner at Rogers & Greenberg, L.L.P. |
| Address: Kettering Tower, 40 North Main Street, Suite 2160, Dayton, OH 45423 |
| Practice:Taxation Law, Business Planning, Business Transactions, Contracts, Corporate Law, Estate Planning, Estate Administration, Trust Administration, Real Estate |
| Admitted:1983, Ohio; 1988, United States Tax Court; 1987, United States District Court for the Southern District of Ohio; 1987, Ohio Society of Certified Public Accountants; 1995, Sixth Circuit Court of Appeals; |
| Law School:University of Dayton School of Law, J.D., 1983 |
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| James K. Hemenway, Esq., Shareholder at Young & Alexander Co., L.P.A. |
| Address: 130 West Second Street, Suite 2000, Dayton, OH 45402-7670 |
| Practice:Corporate, Business, General Practice, Insurance Law, Labor & Employment, Litigation, Personal Injury Law, Taxation Law, Tax |
| Admitted:1988, Ohio; |
| Law School:University of Dayton, Class of 1988, J.D. |
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| James L. Finefrock, Member at James L. Finefrock and Associates Co., L.P.A. |
| Address: Summit Woods Building, 300 E. Business Way, Suite 200, Dayton, OH 45241-2389 |
| Practice:International Business Planning, Tax Law, Business Planning, Real Estate, Construction Law, Real Corporation Law, Business Associations Law, Business Formation, Investments, Commercial Law, Probate, Pension and Profit Sharing Plans, Executive Compensation, Corporate, Business, Estate Planning, Trust and Probate, Real Property Law, Taxation Law |
| Admitted:1975, Ohio; 1977, U.S. Tax Court; 1978, U.S. District Court, Southern District of Ohio; |
| Law School:The Ohio State University, J.D., 1974 |
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| Gwen M. Banachowski Mattison, Esq., Member at Gwen M. Banachowski Mattison |
| Address: Wright State University, Office of General Counsel, 3640 Colonel Glenn Highway, Dayton, OH 45435 |
| Practice:College and University Law, Contracts, Employment Law, Administrative Law, Immigration Law, Real Estate Taxation, Workers Compensation |
| Admitted:1979, Ohio; 1979, Kentucky; |
| Law School:University of Toledo, Class of 1979, J.D., summa cum laude |
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| Frederick J. Caspar, Partner at Dinsmore & Shohl LLP |
| Address: Fifth Third Center, One South Main Street, Suite 1300, Dayton, OH 45402 |
| Practice:Corporate & Transactional, Taxation, Estate & Trust, Estate Planning, Federal Income Tax, International Business, Taxation Law |
| Admitted:1985, Ohio; 1981, Pennsylvania; |
| Law School:The Ohio State University Moritz College of Law, J.D., summa cum laude, 1980; Order of the Coif, Beta Gamma Sigma, The Ohio State Law Journal, Member |