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| Ms. Dianne Lynn Haugeberg, Associate at Haugeberg, Rueter, Gowell, Fredricks, Higgins & McKeegan, P.C. |
| Address: 620 NE Fifth Street, P.O. Box 480, McMinnville, OR 97128 |
| Practice:Business, Estate Planning, Probate, Administration, Trust Administration, Federal Estate and Gift Taxation |
| Admitted:2000, California; 2003, Oregon; |
| Law School:Santa Clara University School of Law, Class of 2000, J.D., , University of San Diego School of Law, Class of 2001, LL.M., in Taxation, with honors |
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| Mr. Douglas S. Fredricks, Member at Haugeberg, Rueter, Gowell, Fredricks, Higgins & McKeegan, P.C. |
| Address: 620 NE Fifth Street, P.O. Box 480, McMinnville, OR 97128 |
| Practice:Estate Planning, Probate Administration, Trust Administration, Business Planning, Federal Income, Estate and Gift Taxation |
| Admitted:1980, California; 1983, Oregon; |
| Law School:University of San Fernando Valley, Class of 1979, J.D., , University of San Diego, Class of 1983, L.L.M., in Taxation |