Strategic Advisors

In our global economy, your financial heath can be threatened in unsuspected ways and from unsuspected places. Geopolitical events are now causing economic inconsistencies that were not present in years past. While frivolous lawsuits are still an ongoing concern and can quickly wipe out your nest egg, downturns in the stock market, divorce, tax authorities, currency devaluation, and the like, can devastate your life and well-being.

Trustmakers's Group of Advisors are hand-picked from the very best in their respective fields of expertise. As medicine has become specialized, so has law, and its accompanying practitioners. This is true of all the professions where wealth accumulation and wealth preservation are concerned. We liken Asset Protection to a very skilled, specific surgery. You need to know where your client stands, what malady they may have, and what the specific treatment may be.

As we advocate, Asset Protection is never a one-size-fits-all plan, but rather an analysis of very keen practitioners. With that said, consider how many other doctors, nurses and assistants support a skilled surgeon and how may skilled people it takes to pull off a successful surgery. This should give you an indication of how many good solid specialists are needed for a well engineered Wealth Preservation and Asset Protection Plan.

Our relationships span the globe to give you the very best personnel, professionals or companies that will fit your needs. We leave no stone unturned in our quest to help you implement time-tested strategies that will hold up over your lifetime and beyond.

Advisors Practice

Domestic and International

Lawyers

Accountants & CPA's

Tax Attorneys

Investment Advisors

Insurance Specialists

Trust Companies

Fiduciaries

Estate Planners

 

Founder, Author and Lecturer Robert W. Lambert, JD, LLM

Robert W. Lambert - Current Articles

Mr. Lambert has a Bachelor of Arts in International Economics (summa cum laude) from Claremont McKenna College (1972); a Doctor of Jurisprudence from the University of California (1975) where he was Editor of the Law Review and President of the Moot Court Honor Board; and a Masters of Law (taxation and international) from New York University School of Law (1976), where he received the Schwid award and Hertzfeld fellowship. He was an Assistant Professor in the Masters of Taxation program at the University of Southern California (1978-1984). He has been invited to become a Permanent Contributing Author to DEBTOR CREDITOR LAW. He currently is President of Asset Protection Corporation and is completing his Doctor of Juridical Science dissertation at New York University School of Law emphasizing asset protection techniques.

Roccy M. DeFrancesco, Jr., JD, CWPP™

Roccy M. DeFrancesco - Current Articles

Roccy received his B.S. degree from Embry Riddle Aeronautical University (where he also received his commercial pilot's license), and his J.D. from Valparaiso University School of Law. Roccy is licensed to practice law in both Indiana and Michigan and is "of counsel" for DeFrancesco Law Offices.

Roccy is the Author of The Doctor's Wealth Preservation Guide© and the Editor of a book titled: Wealth Preservation Planning: A "Team" Approach©, by The National Society of Accountants. He has also authored a number of advanced asset protection and wealth preservation articles that have been published in Orthopedics Today, The Rake Report by PriceWaterhouseCoopers, the CPA Journal, Strategic Orthopaedics, General Surgery News, Physician Money Digest, Physician Money Digest OB/GYN Edition, MD Life Magazine, Anesthesiology News, the Indiana Bar Journal, the OH CPA Newsletter, Financial Planning Magazine, Physician News Digest, American Urological Association News, Society of Financial Service Professionals, Today's CPA, the New Hampshire Society of CPAs, Insurance Selling Magazine.

He has also lectured for the Indiana State Medical Association, Ohio State Medical Association, Academy of Medicine of Cincinnati, Mid-America Orthopaedic Association, the MI, OH, IN, and KY CPA Societies, the Orthopedic Surgeon Income Symposium, the Indiana Continuing Legal Education Forum, PAHCOM, BONES, the American Academy of Medical Management, TXMGMA, Association of American Physicians and Surgeons, the Michigan Orthodontics Association, the National Funeral Home Directors Association, Society of Financial Services Professionals, CPA/Law Forum of Illinois and the Elon University Love School of Business, the Society of Financial Service Professionals, National Association of Accountants on advanced asset protection, income and estate tax reduction and overall cost reduction issues for the medium to small business owner.

He is also on the Law Practice Management Committee for the Indiana Bar Association, and is a contributor for the Financial Services Journal.

Profile of Randall K. Edwards

Randall K. Edwards - Current Articles

Randall K. Edwards, is the ATTORNEY AT LAW.
(A Professional Limited Liability Company).

EDUCATION: University of Utah; Juris Doctor (1982); Brigham Young University; B.A., Journalism (1979). Judicial law clerk for Justice Thomas L. Steffen, Nevada Supreme Court (1982-1983).

EMPLOYMENT/EXPERIENCE:

Asset Protection and Estate Planning Practice: Advise clients on asset protection planning and estate planning. Practice includes review of overall financial and estate matters, advice regarding and drafting of various business entities (corporations, limited liability companies), planning structures (limited partnerships), trusts (domestic and international, including irrevocable spendthrift trusts) and contracts. Also work closely with financial planners, accountants and insurance specialists to undertake holistic approach to estate, tax and financial analysis and planning.

Business Practice: General business practice, with emphasis in business litigation, business planning, mergers and acquisitions, and insurance coverage and risk management issues. Business practice emphasizes issues particular to small and medium-sized businesses in Nevada, Utah, California and Arizona. Negotiate and draft contracts, handle mergers and acquisitions, review and advise on risk management issues; oversee all aspects of ongoing business concerns, including contractual negotiations, labor/personnel issues, compliance with federal and state regulation, transactional matters, day-to-day matters requiring legal input.

Trial and Transactional Practice: Handle complex business litigation and select personal injury litigation in areas of asset protection, securities compliance, professional licensing, labor and civil rights, medical malpractice, insurance bad faith and international litigation.

International Practice: United States affiliate of international law firm (Brazil), Gaia, Silva, Rolim & Associados, São Paulo, SP, Rio de Janeiro, RJ, Curitiba, PR, Brasília., DF, São José do Rio Preto, SP, Belo Horizonte, MG, Brazil. Handle all aspects of U.S. business for international clients, and international legal matters for U.S. clients. Includes risk management, tax advice, import/export matters, international business planning and international dispute resolution. Lecture on international business matters, including The Impact of the North American Free Trade Agreement (NAFTA) on Municipalities, Congreso Internacional de Abogados Municipales and International Municipal Lawyers Association, Guadalajara, Mexico, 2003; and Negócios no Estado de Nevada, EUA, [Doing Business in Nevada], Brazilian Continuing Education Course, Rio de Janeiro, RJ, São Paulo, SP, Belo Horizonte, MG, Curitiba, PR, Brazil, 2002. Read, speak and write fluent Portuguese and Spanish.

 

Profile of John Dietz, CAPP™ CWPP™

John Dietz - Current Articles

As a certified asset protection planner, John’s expertise and core practice areas are in wealth preservation, asset protection and businesses planning. John's experience with clientele and educational advancement is well documented throughout the world including Asia, South America, Eastern and Western Europe and in the offshore financial centers (OFCs)

John maintains a close watch on international banking, trust companies, and tax related matters in all offshore financial centers, balancing private wealth accumulation in a global economy with government rules and regulation for the management of his US domestic clients and his international clients.

His clients range from private and public companies that want to gain asset protection and world-class solutions to individuals who want to protect and grow their wealth.

He keeps up to date on Washington policy as it relates to wealth preservation, offshore planning, estate planning and tax planning. A few core practice areas are: asset protection, tax compliance, estate planning, family trusts and corporate and intellectual property structuring.

Other areas of practice

- Jurisdiction Selections

- Double Taxation Treaties

- Asset Protection Planning

- Domestic and Offshore Business

- Offshore Tax Compliant Banking Business Development and

- Structuring Succession Planning

As one client stated about John, "John doesn't put a price on integrity." John is known among his colleagues to be a consultant of the type that listens to people and helps them put their problems, their money, their companies and their estates into perspective with prosperity.

The executive experience of Mr. Dietz includes the following 
management and continuing education.

- Trustmakers.com – Managing Director

- Global Strategic Advisors – Executive Director

- Asset Protection Products – Founder, CEO

- Kensington Development & Management

- Asset Protection Society – Co Founder

Professional Organizations:

- ITPA – International Tax Planning Association

- American Benefits Institute

- Offshore Investment, UK

- AOA, Asia Offshore Association

- STEP, NY Society Trust Estate Practitioner

- Continuing Education: International Tax Planning Association (ITPA)

- Certified Wealth Preservation Planner (CWPP)

- Certified Asset Protection Planner (CAPP)

MISSION STATEMENT: My mission is to integrate my business expertise with each client's individual needs into a collaborative endeavor that is mutually beneficial and prosperous. I consistently dedicate myself to professionalism and integrity, delivering top-quality services and strategic plans.

 

Profile of Tim Berry, JD

Tim Berry - Current Articles

Tim Berry is a nationally known expert on what you can and can’t do with tax exempt entities.

Tim earned his degree in Economics from Fresno State University, where he received the honor of being named by the college economics faculty as the Outstanding Graduating Student. After a stint as a stock and commodities broker, he went on to graduate from the Seattle University Law School and become a member of the Washington State Bar.

He has been invited to provide numerous continuing education courses on the topic of IRAs, for CPAs, Enrolled Agents, and Financial Planners. In fact his presentation was selected as the Best of the Summit by the Financial Planner's Association. Additionally he has been quoted in Journals such as Morningstar and Personal Real Estate Investor.

Tim lives in Gilbert, Arizona, with his wife, 3 children, 3 dogs, and Marvin the fish.

 

Profile of Charles S. Nemec

Charles S. Nemec, has been active in the securities industry for more than 25 years. He holds degrees in Finance and Economics from Southern Illinois University. He is President of Wall Street Capital Corp. and Wall Street Capital Advisors, LLC . He has served as an industry expert in securities hearings ; written educational articles and
lectured on investment strategy.

While at Southern Illinois University, he did research in Price Theory and Economic Indicators. His research focused on computer modeling of supply and demand. He designed the proprietary software used by Wall Street Capital for it's daily operations in various markets. The software is designed to analyze all 7,000 stocks, in real time, looking at Institutional Block trading and the forces of supply and demand.

Profile of Daniel C Ertel CPA

Daniel Ertel is a firm of experienced tax oriented CPAs in upstate New York with offices in Schenectady, New York. Their service concentrates in the following areas: .

  Income, Gift & Estate Tax Return Preparation
  Tax Representation Before IRS
  Income & Estate Tax Planning

  Asset Protection Planning
  Design, Install and Administration of Defined Contribution, 401K and Cafeteria Plans
  Compilation Financial Statements
  Please Visit my web site http://www.dcecpas.com

 

Profile of Peter G. Economides, FCCA
Chairman, Totalserve Management Ltd

Peter G. Economides is a Fellow Chartered Certified Accountant who has studied and trained in the UK. He has 35 years of experience in international tax planning and trusts and has practiced both in Cyprus and the UK.

He regularly publishes articles in the international professional press and lectures on international tax planning and trusts. He is the Chairman of Totalserve Management Ltd, a leading trust and management company with offices in Cyprus, the United Kingdom, Russia, Romania, Poland Greece, the British Virgin Islands and S. Africa. He is also the Chairman of P.G. Economides & Co Limited, Chartered Certified Accountants.

Mr. Economides is a member of the International Tax Planning Association, a member of the international committee of the Society of Trust and Estate Practitioners (STEP), the Founder and Chairman of STEP Cyprus and a member in various other international accounting, tax and trust associations.

He is the Honorary Consul of Cape Verde in Cyprus.

 

Profile of Eesh Aggarwal - Practising UK chartered accountant and registered auditor specializing in international taxation.

Eesh Aggarwal is a practising UK chartered accountant and registered auditor specializing in international taxation. Eesh qualified in 1990 with a City of London practice. He has operated his international tax and accountancy practice since 1997 and has a worldwide client base ranging from individuals to an international fund. Eesh set up his Dubai office in 2004 and is a regular writer for a Dubai expat finance magazine. He has lectured worldwide, including in the USA, UK, Russia and at prestigious institutions such as The London School of Economics.

 

Chris Rusch, JD, MBA
Tax Attorney

PRACTICE AREAS

Federal, State, and International Tax
International Corporate Formation

Global Projects
Transfer Pricing

International Banking


PRACTICE EMPHASIS

Chris Rusch is an international tax lawyer. He handles a wide range of planning and controversy matters for U.S. and foreign-based companies and wealthy individuals. Mr. Rusch offers demonstrated expertise in international formations, asset protection and banking.

Approximately 30% of his practice involves planning and forming international structures and 70% is dedicated to defending clients who used a noncompliant offshore structure or another Federal or State tax dispute. These disputes include audits of U.S. citizens and residents with unreported foreign income and bank accounts, offshore credit cards, international seizures, and extraditions. Mr. Rusch is a leading authority on the Internal Revenue Service’s Offshore Voluntary Compliance Initiative, Abusive Transaction Settlement Initiative, and “Last Chance” settlements.

His experience in international audits and the defense of offshore structures makes him uniquely qualified to plan, form, and manage international businesses and asset protection strategies that comply with U.S. tax law.

Mr. Rusch’s recent international formation projects have included various personal asset protection trusts and related management companies, holding and investment companies, three Swiss venture capital firms, a Cayman Island based business with 600+ employees and independent contractors, an offshore bank and insurance company, and many other unique structures.

EDUCATION

J.D., University of San Diego School of Law (2000)

M.B.A., University of San Diego School of Business (2000)

B.A., University of California (1995)

Cooperative Major in Philosophy / Law and Society

AFFILIATIONS

Admitted to practice before:

California State Courts

Federal Court, 9th District

Internal Revenue Service

Member, State Bar of California

Taxation Section

Member, American Bar Association

Taxation Section

 

 

Robert Brennan grew up steeped in the legal tradition: his uncle was former U.S. Supreme Court Justice William J. Brennan, Jr. (deceased), and his father, Frank Brennan, was chief in-house counsel for several major U.S. corporations during his long career.

Robert Brennan began his career in civil litigation in 1988, and opened his own general practice firm specializing in litigation in 1991.

He is a nationally recognized speaker on consumer protection and consumer fraud issues, and has published numerous articles on those and other litigation issues. He is an experienced and aggressive trial lawyer with an excellent win record. He has a wide range of successful litigation experience, including medical malpractice, consumer fraud (including consumer warranty and "lemon law" issues), personal injury, business litigation.

Bob Brennan
Robert F. Brennan, Esq.
Brennan, Wiener & Assoc.
3150 Montrose Ave.
La Crescenta, Ca. 91214
www.brennanlaw.com
Copyright © 2008 by Robert F. Brennan. All rights reserved.

Robert Brennan Bio

Professional resume: The following is a brief description of my professional resume and experience, presented to establish the reasonableness of the hourly rate charged to the present case:

a. I was a featured speaker at the 1993 conference of the Western States Odometer Enforcement Association, an organization of law enforcement officials who try to identify and eliminate rampant fraud in the used car industry. In 1995, I addressed the National Odometer and Title Fraud Enforcement Association at its annual convention in San Diego. I have on four occasions been a featured speaker at the National Consumer Law Center's annual litigation conference, most recently in Miami in November of 2006. The National Consumer Law Center has reprinted some of my pleadings and outlines for use by other attorneys. Since my appearance at these conventions, I have consulted as an expert with attorneys all around the country on various consumer protection issues.

b. I am a founding member of the National Association of Consumer Attorneys (“NACA”), a 15-year old national organization of consumer rights attorneys which is affiliated with the National Consumer Law Center. In October of 2002, NACA appointed me to be the chairperson for NACA’S Southern California chapter. In 2005, NACA appointed me as “State Coordinator” for the entire state of California. I have served as California State Coordinator since that time. My responsibilities as State Coordinator have included meetings with state and federal legislators about legislation bearing upon consumer protection issues, hosting gatherings of California’s NACA attorneys and providing resources to less experienced consumer protection attorneys, including Legal Aid attorneys and JAG
officers.

c. I have appeared numerous times on local TV stations, radio stations, in newspapers and before local charitable and civic groups on issues of credit reporting, identity theft, consumer fraud litigation, consumer warranty litigation and consumer rights generally.

d. In February of 1995, one of my articles on automotive fraud cases appeared in the "Advocate", the monthly publication of the Consumer Attorney's Association of Los Angeles, formerly the Los Angeles Trial Lawyer's Association. In March of 1995, I served as a consumer delegate to the National Commission on Uniform State Laws, which was re-writing various portions of the Uniform Commercial Code. My involvement centered on the meetings to discuss and re-write Article II of the UCC, which has several applications to consumer laws and consumer warranties.

e. One of my articles, “Faith and Credit” ran in the November, 2004 Los Angeles Lawyer Magazine. This article concerns the faulty and incorrect reasoning behind a line of cases which hold for FCRA pre-emption of California’s Consumer Credit Reporting Agencies Act.

f. The “other side” has even solicited my speaking appearances. In March of 1997, I was a guest speaker at the National Conference of Automotive Resellers, the largest national trade group of automotive dealers and wholesalers. I addressed this group on avoiding and preventing consumer fraud. My speech was excerpted and reprinted in “Automotive News”, the monthly nationwide publication of the Conference of Automotive Resellers. So impressed were the convention organizers that they reprinted portions of my speech in the following edition of their National Trade Magazine. I have also been consulted confidentially by dealerships, some of whom I have sued successfully, about implementing steps to prevent consumer fraud and warranty abuses.

g. In both January of 2005 and 2006, I was a featured speaker at the annual Credit Law Institute Conference on Consumer Finance Law. The Credit Law Institute is a group of attorneys who represent mostly banks and finance institutions. My topic of address was litigation under the Fair Credit Reporting Act from the consumer perspective. Again, this was the “other side” soliciting my input.

h. I am a veteran of over 50 civil jury trials, in addition to court trials, court-ordered arbitrations and private arbitrations too numerous to count. I have won a large majority of my civil jury trials. A conservative estimate would be between 60% and 70% with juries returning plaintiff’s verdicts exceeding the defendant’s best pre-trial offer. These trials have been in both state and federal court.

i. I have been consulted as an expert witness on about eight occasions in malpractice or fee dispute cases involving underlying consumer protection, warranty or fraud causes of action. In one of these instances, I testified as an expert witness at deposition, and the case then settled prior to trial.

j. In November, 1997, I was a participant in a mock trial (using a real jury pool) at the annual convention of the Consumer Attorneys of California. The trial was patterned after a bad faith case that I had litigated to a successful settlement in real life. At the mock trial, I delivered the opening statement, and also conducted plaintiff’s voir dire.

k. In July of 2001, I published an article on the basics of litigation under the Song-Beverly Act, California’s “lemon law”, which appeared in the Forum, the monthly publication of the Consumer Attorneys of California.

l. I have had several articles or write-ups published in “The Consumer Advocate,” the quarterly publication of the National Association of Consumer Advocates. These articles have mostly concerned trial practice in consumer protection lawsuits.

m. In September of 2005, I received notification that I have been selected as a “2006 Southern California Super Lawyer.” The selection criteria for “Super Lawyers” indicates, “Each year Law & Politics sends a ballot to the approximately 65,000 active lawyers in Southern California who have been in practice five years or more. The ballot asks lawyers to nominate the best attorneys they’ve personally observed in action.” (italics in original) I was again selected as a “Southern California Super Lawyer” for both 2007 and 2008.

n. In 2007, I was one of 100 attorneys nominated for the prestigious “25 Best Lawyers In the Valley” award by the San Fernando Valley Business Journal. (I did not make it to the final 25.)

4. Education
A.B., Princeton University, 1981. J.D., University of California Davis Law School, 1987. I wrote for both college and law school newspapers and was a member of the U.C. Davis Law School National Moot Court Team. In college, I was a member of the Princeton water polo team, which won the NCAA Div. II Eastern Championship during my junior year.

5. Professional Memberships
State Bar of California; Los Angeles County Bar Association (Member, Litigation Section); California Association of Consumer Advocates; Consumer Advocates Association of Los Angeles; National Association of Consumer Advocates; Southern California Auto Fraud Lawyers Association; Glendale Bar Association; Burbank Bar Association; Pasadena Bar Association; Los Angeles Inn of Court. In 2004 I was appointed as a trustee of the Glendale Bar Association, a position I held until January of this year.

6. Court Admissions
I am admitted to practice in the Central, Southern and Northern Federal District Courts in California and to the United States Supreme Court. My uncle, Justice William J. Brennan, Jr., deceased, sponsored my admission to the United States Supreme Court in 1992.

7. Charitable and Volunteer Activities
a. Consulting attorney for Citizens Commission on Human Rights in Hollywood, 1988 to present;
b. Legal Researcher for Mayor Tom Bradley's Committee to Draft an Ethics Charter, 1989.

8. Firm Rating: I received an “AV” rating from the Martindale-Hubbell Company in the spring of 2003, on the very first time I had received any kind of rating from that agency. As I am now an “AV” rated attorney, my firm also enjoys an “AV” rating.

9. Approved CLE Presentations Within the Last Few Years: I have been a featured speaker at CLE-approved presentations on various topics. Because there have been several, I may forget a few, but following are a few from recent times:
a. 2003: speaker at Glendale Bar Association Spring Seminar. Topic: “Consumer Law Issues and Trends”.
b. 2006: National Consumer Law Center Annual Consumer Litigation Conference, in Miami, Fla. I was one of the panelists on an all-day presentation on law practice management for consumer attorneys.
c. Los Angeles Inn of Court, December 2007: I gave a presentation on cross-examination and impeachment to the Inn of Court.
d. April 26, 2008: Glendale Bar Association Spring Seminar. Topic will be one hour of ethics CLE based on legalities and proprieties of tape-recording certain types of phone calls.

10. Military “JAG” Training: many military attorneys seek assistance from experienced consumer advocates for training in consumer law. I have both presented to the Los Angeles Air Force Base JAG contingent and have consulted with several of the individual JAGS regarding consumer law issues. This is all pro bono.

11. Legal Services Training: like the JAG training, I have given seminars on consumer protection issues to legal services attorneys in Southern California. I am not sure whether these attorneys claimed CLE credits for these but I believe they could have. Again, this was pro bono.

 

Profile of Rex L. Hogue, P.C.

Background and Education

Mr. Hogue graduated from Texas Tech University, located in Lubbock, Texas, receiving his B.A. in 1982. He worked as a business specialist and managed an office for Business Investment Group, specializing in the merger and acquisition of privately held companies. He later founded a financial consulting firm. Then he went to law school, receiving his Juris Doctor in 1992 from Regent University, a private Christian graduate school located in Virginia Beach, Virginia.

Legal Experience

Mr. Hogue started his legal career practicing estate planning with the law office of Barnhouse & Associates, in Richardson, Texas, in 1992. Eventually he became a name partner in the firm. In 1994, he accepted a position at Warner E. Stone & Associates, in Dallas, Texas, as the head of the estate-planning department. In November 1996, he joined Mr. Matt Fry to form the law firm of Fry & Hogue. After being a solo practitioner for several years, Mr. Hogue partnered with Mr. Bradley L. Bolinger to form the firm of Bolinger & Hogue, LLP, in 2006. Their office is in Frisco, Texas.

Mr. Hogue limits his practice to estate planning, including estate and gift tax planning, tax planning, business planning, asset protection planning, charitable planning, and probate matters. He has a statewide law practice, planning for estates ranging in size from very small to about $70 million. He frequently works with other attorneys on complex estate planning cases. He is considered an expert in preparing limited partnerships and limited partnerships prepared by him have received valuation adjustments ranging from 48-60% from IRS appraisers.

Mr. Hogue designed the family limited partnership in the Estate of Kelley v. Commissioner case. The case was decided in 2005 and is considered a huge taxpayer victory.

Author

Mr. Hogue is a published author. He is one of seven co-authors of the Family Limited Partnership Practice System, published by WealthCounsel, LLC. It is a six-volume set designed for estate planning attorneys. It was published in 2000 and is available for sale to attorneys. He is also a contributing author to WealthDocs, the WealthCounsel Document Assembly System.

The book Practical Estate Planning is an easy to understand book for the general public that explains the pros and cons of the basic estate planning tools, and explains how to go about the estate planning process. The book Biblical Principles of Estate Planning examines estate planning from a Biblical perspective. He wrote several reports on estate planning, A Family Estate Planning Report, Beneficiary Designations, Title to Property, Case Histories, and 6 Bullets Your Simple Will Can’t Dodge, several articles for the Dallas Association of Life Underwriters magazine, and six courses for financial and accounting professionals (Practical Estate Planning “A to Z,” Introduction to Estate Planning, Practical Irrevocable Life Insurance Trusts, What Every CPA Should Know About Estate Planning – for Small Estates, Mid-Size Estates, and Large Estates), and was a contributor to a two-day course for attorneys on Family Limited Partnerships and the presentations in the Family Limited Partnership Practice System practice development modules.

Mr. Hogue also publishes two free ezines, Today in History and Wealth Creation and Preservation.

 

Profile of Gary A. Loftsgard, CFP ®

Gary A. Loftsgard, CFP ® pioneered the concept of multi-disciplinary network estate planning in the 1980s, and subsequently founded Integrated Trust Systems (ITS). Under his leadership, the ITS national processing platform has generated nearly 15,000 estate plans for end-user clients of advisors, agents, accountants, planners, and law firms from all over the country. Mr. Loftsgard specializes in the design technology, development and production of estate planning applications including in the area of advanced planning. He has written several (published) articles on estate planning, and conducts ongoing research and development work in the plan implementation arena. He majored in business economics at North Dakota State University and holds a Certified Financial Planner designation from the College of Financial Planning.

 

Profile of Julianne R. Frank, Esquire

Julianne Frank is the shareholder in Frank, White-Boyd, P.A. in Palm Beach Gardens. Her practice exclusively concentrates in bankruptcy law, asset protection planning and financial distress counseling. She is nationally certified by the American Board of Certification in both consumer and business bankruptcy, one of less than 2500 attorneys in the nation who hold such credentials.

Ms. Frank has many years of experience representing both individual and businesses, and has successfully orchestrated the restructuring and reorganization of business entities of myriad diversity, including airlines, construction companies, restaurants, software development companies, retail operations, agricultural concerns and medical practices. In the segment of her practice involving the representation of bankruptcy trustees, she has successfully pursued the recovery of substantial funds for bankruptcy estates.

In the bankruptcy court, Ms Frank has litigated hundreds of bankruptcy adversary proceedings and has prevailed against such adversaries as the Internal Revenue Service and opposing bankruptcy trustees.

Her practice has also led to comprehensive knowledge and experience in the arena of asset protection planning. As a frequent traveler to international banking sanctuaries, Ms. Frank has extensive access to domestic and offshore wealth preservation resources. She has appeared on national television and radio discussing issues involving financial distress, and lectures extensively to lawyers, accountants and bankers toward the expanded recognition of financial distress managment technigues, asset protection devices, and related planning and aversion techniques.

She graduated cum laude from Tulane University in 1977 with a degree in psychology, where she was appointed to the National Psychology Honor Society. Ms. Frank received her law degree from Northwestern University Author and publisher of the semi annual "Debtor-Creditor Law Guide", Ms Frank is a member of the Palm Beach County Bar Association, The Florida Bar, National Association of Consumer Bankruptcy Attorneys, the American Bankruptcy Institute, the South Florida Bankruptcy Bar Association and the National Association of Bankruptcy Trustees Her treatise on the relationship between Community Association and Bankruptcy law was published by Matthew Bender. Ms. Frank is the author of the popular self-help book: "Freedom From Debt: Taking Control of Financial Crisis".

As past president of the Palm Beach County Bar Association, North Section, and the North County Business Development Group, Ms. Frank continually seeks community and professional involvement. She recently chaired a fund raising drive for the Pediatric Aids Foundation, and serves on the Board of Directors of Children's Hope.

Her extracurricular interests are diverse and varied. She is an accomplished sailor, and inaugurated the Adult Space Camp program at the Huntsville, Alabama NASA facility. She is the source code author and developer of ACAM, a software system for collection practices. A former teaching tennis professional, Ms. Frank continues to pursue her other interests, including screenwriting and culinary arts.

 

Profile of Dan Mitchell

Dan Mitchell is a Senior Fellow at the DC-based Cato Institute (www.cato.org), a libertarian think tank. He received his Ph.D. in economics from George Mason University, and founded the Center for Freedom and Prosperity (www.freedomandprosperity.org), a non-profit organization that defends and promotes tax competition, financial privacy, and fiscal sovereignty.

Daniel J. Mitchell is a top expert on tax reform and supply-side tax policy. Mitchell is a strong advocate of a flat tax and international tax competition. Prior to joining Cato, Mitchell was a senior fellow with The Heritage Foundation, and an economist for Senator Bob Packwood and the Senate Finance Committee.

He also served on the 1988 Bush/Quayle transition team and was Director of Tax and Budget Policy for Citizens for a Sound Economy. His articles can be found in such publications as the Wall Street Journal, New York Times, Investor's Business Daily, and Washington Times. He is a frequent guest on radio and television and a popular speaker on the lecture circuit. Mitchell holds bachelor's and master's degrees in economics from the University of Georgia and a Ph.D. in economics from George Mason University.

Dan's New Book

Global Tax Revolution: The Rise of Tax Competition and the Battle to Defend It

This book explores one of the most dynamic and exciting aspects of globalization—international tax competition. With rising mobility and soaring capital flows, individuals and businesses are gaining freedom to work and invest in nations with lower tax rates. That freedom is pressuring governments to cut taxes on income, investment, and wealth.

In Global Tax Revolution, Chris Edwards and Daniel Mitchell chronicle tax reforms around the world in recent decades. They describe the dramatic business tax cuts of Ireland, the flight of successful people from high-tax France, and the introduction of simple “flat taxes” in more than two dozen nations.

Like other aspects of globalization, tax competition is generating intense political opposition. Numerous governments and international organizations are fighting to restrict tax cuts. Edwards and Mitchell challenge those efforts, arguing that tax competition is helping to advance prosperity, expand human rights, and rein in bloated governments.

The authors argue that the U.S. economy can be revitalized by embracing competition and overhauling the federal tax code. They discuss how current tax rules suppress wages and investment and describe the tax changes needed for workers and businesses to succeed in the fast-paced global economy. Rather than idly complaining about jobs and capital moving offshore, this book argues that policymakers need to embrace major tax reforms to ensure rising standards of living for Americans in the years ahead

 

Richard Keyt, Arizona Attorney

Forming & Operating LLCs, Business Law, Contracts, Transactions, Real Estate Law, & Estate Planning

KEYTLaw.com is owned and created by Richard Keyt, a Phoenix attorney. Rick has been practicing Arizona law since 1980. He practices primarily in the areas of entity formation (more than 1,800+ LLCs formed since 2001), business law, commercial transactions, estate planning and probate. Rick represents start up companies and established businesses with respect to a wide variety of business legal matters such as forming new companies, commercial contracts of all types and general legal issues.

Law Firm:	KEYTLaw, L.L.C.
Mailing Address:	Richard Keyt KEYTLaw, L.L.C. 5025 North Central Avenue, #467 Phoenix, Arizona 85012
Education:	New York University School of Law, New York, New York, 1980, LL.M. in Taxation University of the Pacific, McGeorge School of Law, Sacramento, California, 1979, J.D., Staff Member and Associate Managing Editor, Pacific Law Journal Pennsylvania State University, University Park, Pennsylvania, 1970, B.A., Bachelor of Arts
Military Experience:	United States Air Force, 1970 - 1976; Honorable discharge as a Captain.  Member of the Red River Valley Fighter Pilots Association. Flew the F-4 Phantom II supersonic (mach 2+) fighter bomber for five years.  The picture in the prior link shows an F-4E over southeast Asia with a 20mm canon (a six barreled gun capable of firing 6,000 rounds/minute) in the nose and 12 Mark 82 five hundred pound general purpose bombs - 6 on the centerline and 3 under each wing.  This was a typical ordinance load for close air support missions in 1972.  The outboard stations under the wings carry two 360 gallon external fuel tanks that could be jettisoned if necessary for more range and better maneuverability. Combat missions in 1972 over North Vietnam, South Vietnam & Laos while a member of the 35th Tactical Fighter Squadron based at Korat Royal Thai Air Base, Thailand. Sat nuclear alert as part of the single integrated operational plan (SIOP) (with a 1 megaton [the equivalent of 1,000,000 tons of TNT] nuclear bomb on my airplane) and air defense alert (intercepted Russian bombers approaching the coast of South Korea) at Kunsan Air Base, Korea, 1973.  F-4s on alert had to be airborne within ten minutes of being scrambled, which was always an adrenalin pumping experience.  Nothing quite like playing Monopoly or cards with the guys in the alert shack one minute and blasting into the sky five minutes later at 600+ knots in a supersonic jet fighter carrying four AIM-7 Sparrow radar guided missiles, four AIM-9 Sidewinder heat-seeking missiles and 700 rounds of 20mm ammunition.  In the picture above, my right hand is resting on an AIM-9 Sidewinder and my left hand is on a 360 gallon external fuel tank.  The yellowish rectangular strips above the wing and on the tail below the JJ are florescent lights for night formation flying. F-4 instructor in the: (i) classroom (Aircraft General, Weapons Computer Release System & Combat Mission Planning), (ii) simulator, and (iii) airborne in the 35th Tactical Fighter Training Squadron at George Air Force Base, California, 1973 - 1976. Twice picked up brand new F-4s from the McDonnell Douglas factory in St. Louis and delivered the airplanes to Tehran, Iran, for the Iranian Air Force during the rule of the Shah of Iran.

 

Profile of Jack W. Flader, Jr.
Chairman & CEO Global Consultants and Services Limited

Jack has more than 20 years of experience in law, financial and fiduciary services in Asia dating from his initial posting to Singapore in 1985. He is a member of the International Tax Planning Association, Asia Offshore Association (President), Hong Kong General Chamber of Commerce, Hong Kong Securities Institute, American Bar Association, International Bar Association, Inter-Pacific Bar Association, American Academy of Financial Management, Sovereign Society (Council of Experts), HK Islamic Index (Advisory Board) and the Center for International Legal Studies.

Jack has been an independent member of the board of directors of a Nasdaq quoted public company, Hong Kong listed companies and is an advisor to several other quoted/listed public companies in the USA and Hong Kong. Jack has Bachelor of Arts, Masters of Business Administration and Doctor of Jurisprudence degrees and is an attorney and counselor at law of the State Bar of California and the Northern District of California of the United States District Court.

 

Profile of Michael B. Nelson, Esq.

Michael B. Nelson, Esq. - Current Articles

Michael Nelson is an international tax attorney licensed to practice before the United States Tax Court in Washington, D.C. as well as before the U.S. Treasury and the Internal Revenue Service.

He was the past chairperson of the Asset Protection Section of the American Bar Association, member of the ABA Tax Committee, Estate and Trust Member and the California Tax Lawyer. He has contributed to I.R.S. comments on numerous Revenue Rulings in Washington, D.C. as well as authorized several articles in the tax arena.

He has been an Adjunct Professor at People’s University in Beijing, China and currently a Practicing Professor at John F. Kennedy School of Law. His practice is quite varied from large companies to individuals with modest incomes. Mr. Nelson was a Tax Specialist with international accounting firm of Price Waterhouse & Co. in London, England. Now, he is a frequent traveler to the United Kingdom continuing to represent American interests, Expatriates, and co-counsel with U.K. solicitors and/or barristers. He does maintain a fully functioning tax and business law office in Beijing, China since 1991 conversing in Chinese.

 

Profile of Puai T. Wichman
Managing Director

With more than 17 years of trust and company management experience, Puai is a valuable member of the GCSL team. A native Cook Islander, Puai is our Managing Director of GCSL Cook Islands, which is a registered Trustee Company providing company formation, company secretarial and trustee services from the Cook Islands. Puai is a qualified solicitor in both the Cook Islands and New Zealand and is a former President of the Cook Islands Trustee Companies Association.

He was instrumental in putting forward initiatives which has put the Cook Islands on a road of developing its offshore jurisdiction and is a member of the Offshore Development Board, a Cook Islands' Government body setup to develop and facilitate growth of the offshore financial sector. Puai has a law degree from the University of Auckland, New Zealand. He is a member of the Asia Offshore Association.

 

Profile of Carlo A. Mason, LLB.
Managing Director

Carlo Mason is an attorney, qualified to practice in both Belize and his homeland of Jamaica. He is Managing Director of Global Consultants and Services (Belize) Limited, a company registered under the laws of Belize, with a license to operate as a Registered International Business Companies Agent, and Global Trustees Services Limited, a company registered under the laws of Belize, with a license to provide Trust and Trustee Services. Carlo is also Secretary of the Belize Offshore Practitioners Association and the Asia Offshore Association.

 

 

Profile of Andy Bowman, CWPP™, CAPP™

Graduating from The Citadel in 1984 and subsequently entered the financial services industry. Andy is the president of SAGES - Strategic Advisors Group Education Systems, Inc. An expanding network of advisors that work with families to position their children to thrive in college and succeed with the career of their dreams. We help people who want help overcoming the rising cost of college during a falling economy. We empower advisors to expand their practice into the college planning world and help clients with achieving their goals.

With the designations of CWPP™, CAPP™, Andy serves as the Florida State Representative of the Asset Protection Society.

 

Bernard J. Gartland, JD
Tax Attorney

Attorney Bernard J. Gartland, a nationally recognized tax problem-solving expert, has been a radio talk show host of "Taxes, the IRS and You" on a local station as well as a frequent lecturer and consultant for Enrolled Agents, Attorneys, CPA's and other tax organizations such as the Inland Society of Tax Consultants and the California Association of Independent Accountants. The areas that he frequently counsels and or lectures in are subjects such as Offer in Compromise (pennies on the dollar), IRS practice and procedure, tax problem solving, tax bankruptcy, community property laws and how they relate to the collection of taxes by the Internal Revenue Service.

When dealing with complex problems Bernie always uses the "kiss" approach in breaking down the complex issues to a three-part tax problem solving process for the taxpayer. As you might imagine, when the IRS is knocking on your door the taxpayer is very nervous and upset. Let Gartland law put control back in your life and have that control give you a future.

 

Mr. Brian Callahan
General Partner, HGA-BVI

Over the past 20 years, Mr. Callahan has held executive positions with; an investment bank owned by Trygg-Hansa SPP Group Inc, the largest insurance company based in Scandinavia; the largest corporate/institutional money manager in the world, Barclays Global Investors, a subsidiary of United Kingdom based bank Barclays, PLC; and Credit Suisse Private Advisors, owned by Credit Suisse Group, both based in Zurich, Switzerland.

Over the years, Mr. Callahan has developed expertise in risk management, real estate development and operations, public and private equity investment, international life insurance and annuities structuring and captive insurance structures. Mr. Callahan is an owner and operator of a diversified portfolio of real estate as well as a private investor in other private operating, non related businesses.

Mr. Callahan provides consulting and educational services on an international basis to trust companies, insurance companies, banks and private individuals with respect to compliance and risk management. These services are offered through a global reach of resources through longstanding relationships, partnerships and joint-ventures world-wide.

Mr. Brian Callahan was born and raised in Connecticut. He is a graduate from Bridgton Academy and received a Bachelor of Science degree in economics from Northeastern University in Boston, Massachusetts.

 

Mr. Mark Nestmann

Since 1990, Mark Nestmann has helped hundreds of clients seeking wealth preservation and international tax planning solutions. He is the author of many books and reports dealing with these subjects and a popular public speaker.

Beginning his career as an investigative journalist in 1983, Nestmann now serves as President of The Nestmann Group, Ltd., an international consultancy assisting individuals to achieve their wealth preservation goals. He also is the Tax and Asset Protection editor for The Sovereign Society. Nestmann divides his time between offices in Vienna, Austria and Phoenix, Arizona.

In 2005, Nestmann was awarded a "Master of Law" (LL.M.) degree in international tax law at the Vienna University School of Economics and Business Administration in Vienna, Austria. Nestmann's research and thesis dealt with the subject of "exit taxes" imposed on individuals who change their tax residence from one jurisdiction to another.

 

PETER SCARROW

Peter Scarrow was born and raised in British Columbia. He is a graduate of the University of British Columbia, having obtained a B.A. in 1977 with a major in Asian Studies (concentration in Chinese and Japanese languages) and an LL.B in 1981.

He began working with high net worth immigrants to Canada after his call to the bar in 1982 and was the partner in charge of the Taiwan representative office of a major Canadian law firm (with offices in Vancouver, Toronto and Montreal) during the late 80’s and early 90’s. During the late 90’s and for most of the past decade he lived and worked in Hong Kong where he was employed as Legal Counsel by a prominent Swiss-style private bank. Now based in Vancouver, Canada, Mr. Scarrow is Associate Counsel to Larlee Rosenberg, Vancouver’s largest immigration law boutique.

Working in the context of a firm devoted exclusively to immigration and related matters, Mr. Scarrow specializes in managing Canadian immigration applications for well-heeled clients. He has extensive experience working with international and domestic tax and trust lawyers together with fiduciary services providers assisting wealthy families from various jurisdictions structure their legal and financial affairs in anticipation of immigration.

Mr. Scarrow travels regularly to and maintains extensive connections in East Asia and the USA. He is fluent in Mandarin and literate in Chinese (both simplified and traditional characters).