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| Paul Roland Comeau, Chair of the Firm at Hodgson Russ LLP |
| Address: 450 Royal Palm Way, 6th Floor, Palm Beach, FL 33480 |
| Practice:Business Acquisitions Law, Business Planning Law, Estate Planning, Tax Law, Taxation Law, Trusts |
| Admitted:1974, New York; 1975, Florida; |
| Law School:University at Buffalo Law School, Class of 1973, J.D., magna cum laude |
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| Brian M. O'Connell, (P.A.), Member at O'Connell & Crispin Ackal, PLLC |
| Address: 420 Royal Palm Way, Suite 300, Palm Beach, FL 33480 |
| Practice:Estate Planning, Estate Administration, Guardianship Administration, Business Planning, Probate Litigation, Trust Administration, Guardianship Litigation, Taxation |
| Admitted:1980, Florida; 1981, U.S. Tax Court; |
| Law School:University of Florida (J.D., with honors, 1979; LL.M., Taxation, 1980) |
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| David M. Halpen, Member at Dunwody White & Landon, P.A. |
| Address: Plaza Center 249 Royal Palm Way, Suite 501, Palm Beach, FL 33480 |
| Practice:U.S. and International Tax Planning; Estate and Trust Planning; Estate and Trust Administration; Business Planning |
| Admitted:1993, Florida; 1994, U.S. District Court, Middle District of Florida; 1995, U.S. Tax Court |
| Law School:University of Florida, J.D., with honors, 1993; Paris Institute of International and Comparative Law, Diploma, 1992 |