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| Stacy Lynn Brines, Associate at Friend Cooper, LLC |
| Address: 1901 West 47th Place, Suite 103, Westwood, KS 66206 |
| Practice:Tax Planning, Estate Planning |
| Admitted:2001, Missouri; 2002, Kansas; |
| Law School:University of Missouri, Kansas City, Class of 2001, J.D., with distinction, , University of Missouri, Kansas City, Class of 2003, LL.M., Taxation |
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| Mr. James H. Ingraham, Partner at Friend Cooper, LLC |
| Address: 1901 West 47th Place, Suite 103, Westwood, KS 66206 |
| Practice:Tax Planning, Estate Planning, Corporation, Banking, Business Law, Insurance Law (Regulatory) |
| Admitted:1979, Kansas; 1997, Missouri; 1998, Arkansas; |
| Law School:University of Arkansas School of Law, Class of 1997, J.D. |
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| Landon Reed Roth, Associate at Friend Cooper, LLC |
| Address: 1901 West 47th Place, Suite 103, Westwood, KS 66206 |
| Practice:Business, Income Tax, Tax Planning, Estate Planning |
| Admitted:2004, Missouri; 2005, Kansas; Not admitted in KS ; |
| Law School:University of Iowa, Class of 2004, J.D. |