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LLM and Certification Course - Faculty
SALLY
AMIRGHAHARI, JD, LLM
Sally Amirghahari works in the law areas of Tax, Estate
Planning, General Business, Contract, Corporate Law and
Tax Dispute Resolutions since 1985 in Orange County and
Los Angeles County, California. Her experience in Tax and
Estate Planning includes preparation of wills, revocable
living trusts, irrevocable insurance trusts, power of attorney
for health care, power of attorney for assets, family limited
partnerships, family gifting strategies and other estate
planning strategies. She is also Senior Editor and Director
of Online Education for International Business Law Services
(IBLS) in California.
She is a California Notary Public and member
of National Notary Association. She is also a member of
Delta Theta Phi Law Fraternity, International and Member
of GGU and CSUF alumni. She has a Master of law in taxation
(LL.M.) from Golden Gate University School of Law, a Juris
Doctor (J.D.) from University of West Los Angeles School
of Law, and a Bachelor Degree with Honors from California
State University. Professor Amirghahari is fluent in Farsi.
WILLIAM ANDREWS
KITHSIRI L. DE SILVA
Kithsiri L. De Silva is revenue official that specializes
on the taxation of multinational enterprises. He commenced
his tax career as an assessor in the Sri Lankan Department
of Inland Revenue where he worked for eleven years specializing
in tax intelligence. The Commonwealth Fund subsequently
assigned him to the Technical Cooperation (CFTC) as a tax
expert to the Department of Taxes, Kenya. After his stint
in Kenya, he joined the Department of Taxes, Kenya. Then,
he joined the Department of Taxes in Botswana where he worked
for sixteen years and served as assistant commissioner in
charge of the investigation and intelligence division. During
this period he conducted and concluded several highly successful
investigations of large multinational companies operating
in South Africa. He emigrated with his family to New Zealand
and is presently employed as an investigator at the Corporate
Segment of the Department of Inland Revenue, New Zealand.
Kithsiri De Silva has devoted much of his time to the teaching
of taxation. He has lectured at the Academy of Administrative
studies in Sri Lanka, the Department of Taxes and Institute
of Bankers in Botswana, and the Institute of International
Taxation in Johannesburg, South Africa. At the invitation
of the Commonwealth Association of Tax Administrators in
1996, he presented a paper on the taxation of multinational
enterprises at the 17th CATA technical conference held in
Harare, Zimbabwe. He has trained Revenue officials in Botswana,
Zambia and Swaziland on Tax intelligence and the investigation
of multinational enterprises.
De Silva's research papers on taxation have
focused on developing countries and covered administrative
and organizational aspects of tax intelligence and investigation
work. His paper on Botswana's Corporate Tax Intelligence
System was published by the IBFD. He has presented papers
on Sub Sharan Taxation, transfer pricing and the investigation
of multinational companies in Africa at international seminars
and conferences.
Between government contracts, De Silva has
worked as a tax consultant to several companies in Sri Lanka.
This has tempered his view of Taxation giving him an insight
and an appreciation of the view of tax as seen from the
taxpayer's perspective. De Silva is an honors graduate of
the university of Ceylon.
Richard Duke, J.D., LL.M, CWM
A native Alabamian, J. Richard Duke is a Vestavia Hills
(suburb of Birmingham) lawyer whose practice is unique to
Alabama. Richard Duke, born and raised in Lineville, Alabama,
is the Principal of Duke Law Firm, P.C., a small niche law
firm that has, since 1992, developed an international practice,
working with clients and other professionals around the
world. Duke Law Firm represents private banking departments
of foreign banks and foreign financial institutions in providing
guidance for U.S. persons who want their money managed either
directly or through established foreign structures (such
as foreign trusts, foreign corporations, foreign limited
liability companies or foreign insurance products). The
firm ensures that clients and prospective clients, including
foreign banks and foreign financial institutions, are compliant
with the newly adopted USA Patriot Act, the withholding
and qualified intermediary rules under U.S. regulations
and "Know Your Customer" rules of the Financial
Action Task Force (FATF). Duke Law Firm also represents
clients on investments into the U.S. (inbound planning),
in addition to representing U.S. private clients in international
estate planning, foreign business tax planning, international
asset protection planning, investing through foreign banks
or foreign investment management institutions, and accessing
the worldwide market and international insurance products.
Duke Law Firm has also been engaged by professionals to
represent clients who are being audited by the IRS with
respect to international transactions.
He is
member of the Committee of Academic Advisors and Visiting
Professor of Law Graduate International Taxation (LL.M.)
Program, Miami, Florida; Adjunct Professor of Law at the
Cumberland School of Law of Samford University (International
Tax and Asset Protection Planning). He was also member of
the Editorial Advisory Board of the ASSET PROTECTION JOURNAL,
A Panel Publication, Aspen Publishers, Inc., (New York,
New York, 1999-2002); member of the Editorial Advisory Board
of VAULT, O.F.C. Publications Inc., (Quebec, Canada); co-author
of Offshore Tax Strategies newsletter; editorial advisor
to Global Asset Protection, Global e- Commerce Monitor and
Asset Protection Forum.
Graduate Law: Master of Laws in Taxation,
University of Miami School of Law; Law: Doctor of Jurisprudence,
Cumberland School of Law of Samford University Undergraduate:
Bachelor of Science, Business Administration, Auburn University
He has published numerous law reviews and
articles on Taxation, Compliance, Trusts and Estates, including:
Chapters, Tax Compliance and Reporting For Offshore Trusts
and Uses of Foreign Life Insurance in International Estate
Planning, Asset Protection Strategies: Planning with Domestic
and Offshore Entities (The American Bar Association, 2002);
U.S. Tax Treatment of Low-Tax Jurisdictions, International
Taxation of Low-Tax Transactions, Bureau of National Affairs
International Inc. (London, England, 1996); chapter entitled
Use of Trusts by U.S. Citizens in International Tax Planning,
Trust in Prime Jurisdictions, Kluwer Law International (The
Hague/London/Boston, 2000).
MICHAEL EULA, JD, LLM
Michael Eula is a graduate cum-laude with a degree in history
from Rutgers University. He holds two masters' degrees and
a Ph.D. in history from the University of California, specializing
in economic history. Professor Eula earned his J.D. from
Newport University School of Law in California, and completed
the LL.M. in international taxation at Regent University
School of Law in May of 2003. He has served as an Administrative
Law Judge in Riverside County, California, since 1999. He
is currently a full-time professor of history and American
Studies in the College Honors Program at El Camino College
in Torrance, California, and has been on the faculty since
1989. He has been a Visiting Assistant Professor of History
at the University of California. In addition, he has been
a Visiting Associate Professor of History at Chapman University,
California.
He has published twenty-seven scholarly books, articles,
and book reviews in a variety of areas, including political
theory, military strategy, and economic history. Ha has
been named a National Endowment for the Humanities Fellow
three times, and has received numerous grants for his research,
including grants from the New Jersey Historical Commission
and the University of California. He has served in three
branches of the United States military: active duty in the
Coast Guard (stationed as a search and rescue boat coxswain
in southern Florida in the 1970s), and then went on to service
as a reservist in first Naval, and then Army, intelligence.
He is currently practicing international
tax law, and combining his practice with scholarly activities
on the fields of law and economics.
ALWYN DE KOKER, MT
Alwyn de Koker is Professor of Taxation in the School of
Accountancy in the Faculty of Commerce, Law and Management
at the University of the Witwatersrand, Johannesburg. He
is a member of the Committee of Academic Advisors and Adjunct
Professor at the St Thomas University School of Law and
was formerly an Honorary Professor in the School of Law
at Regent University, Virginia Beach, USA. He is an Executive
Board member of the Royal Society of Fellows and an Advisory
Board member of the Foundation for Fiscal Studies. He is
also an Advisory board member of the Royal Society of Fellows
Law Review.
He obtained
his Bachelors degree in accounting from the University of
Cape Town and holds a Master of Commerce in Taxation and
a Higher Diploma in Taxation from the University of the
Witwatersrand, Johannesburg. Professor de Koker is a member
of the Public Accountants' and Auditors' Board in South
Africa and a member of the South African Institute of Chartered
Accounts. He is also a Vice-President of the Offshore Institute
in Geneva, Switzerland.
Professor de Koker has received significant
awards such as Distinguished Lecturer. He has delivered
papers on international tax, which is his area of expertise,
at various conferences worldwide. He has published extensively
and is the author, amongst others, of the definitive tax
work entitled Silke on South African Income Tax and the
Silke Tax Yearbook as well as co-author of Value-Added Tax
in South Africa published by LexisNexis.
PROF. GEORGE S. MENTZ
Prof. George S. Mentz, JD, MBA, CWMTM, CAM, CTEP, CPM, MFP,
is the first person in the United States to achieve "Quad
Designation Status" as a JD, MBA, licensed Master Financial
Planner Professional, and Certified Financial Consultant.
Mr. Mentz is presently serving as President and Professor
for The American Academy of Financial Management Worldwide
TM. Prof. Mentz and his companies have consulted with Wall
Street firms, trained thousands of financial professionals,
and instructed and presented strategies to several hundred
thousand people internationally on wealth management, financial
planning, e-commerce, and estate planning. Mr. Mentz is
a Licensed Attorney and Counselor of Law (LA), and has researched,
published, and presented worldwide in multiple venues such
as television, radio, journals, magazines, websites, national
conferences and more. Mr. Mentz also holds faculty appointments
in California, Colorado, Chicago, Florida, Dubai, Singapore,
UAE, and several others. In years past, Prof. Mentz was
Editor and Faculty Advisor for the Orignial Tax and Estate
Planning Law Review.
Prof.
Mentz has recently received a national faculty award for
online teaching, a distinguished faculty award for online
teaching excellence, and a meritorious service medal from
charitable organization. Prof. Mentz is certified in online
course instruction and certified in online course development.
Prof. Mentz is the author or editor for over 22 published
books and training manuals, and Mentz has held board positions
to the International Advisory Board of the Global Finance
Forum in Switzerland, the World E-Commere Forum in London,
The ERISA Fiduciary Guild, and the AML Committee for ICA
USA. Mentz has also been accepted as an Expert in NASD Arbitration.
Mentz is a member of the KGLG Class Action and Securities
Law Firm where over 18,000 people have sought his legal
counsel in the last few years.
Prof. Mentz has been quoted of featured
in the Wall Street Journal, The Hindu National, El Norte
Latin America, the Finanical Times, The China Daily, &
The Arab Times. His research, publications, and speeches
have been syndicated into over 100 countries.
DR. ROBERT MUNRO, PhD, CRA, CWM
Dr. Robert Munro is the Co-Director of the Center for International
Financial Crimes Studies at the College of Law, University
of Florida, and a Senior Research Fellow and Director of
Research for North America of CIDOEC at Jesus College, Cambridge
University.
He holds Masters degrees from the University
of Iowa and LSU, a Juris Doctor from the College of Law
of the University of Iowa, a Ph.D. from the University of
Florida, and has done further graduate studies at Jesus
College, Cambridge University, Oxford University and the
Institute of Advanced Legal Studies of the University of
London. He is the author of twenty-three published books
including the five-volume MONEY LAUNDERING, ASSET FORFEITURE
AND INTERNATIONAL FINANCIAL CRIMES and the three-volume
CYBERCRIME AND SECURITY.
His
expertise is concentrated on International Financial Crimes,
Organized Crime and Intelligence Analysis and he has addressed
audiences at Cambridge University, the University of Florida,
the University of London, the CIA and the U.S. State Department.
He has also created, organized and chaired over 20 conferences
on these topics in Miami, Aruba, Curacao, the Bahamas, Washington,
D.C., New York City and San Francisco. He is a Barrister
and an Attorney at Law.
BASIL NEVIL NEWTON, B. Pr., LLM
Basil Newton obtained his B. Procurationis (equivalent to
the Juris Doctor degree in the United States) from the University
of Witwatersrand, Johannesburg, and his LL.M. in South African
Taxation from the University of Cape Town, South Africa.
The International Bureau of Fiscal Documentation in Amsterdam
conferred him a Research Fellowship in International Taxation.
He is actually an adjunct professor to the Master of Laws
Program in International Taxation at two United States Universities.
Previously lectured on the OECD and United Nations Model
Double Taxation Conventions and Transfer Pricing at Stellenbosch
University. Submitted papers on International and South
African aspects of transfer pricing, Thin capitalization
and double taxation Conventions to the university of Cape
Town and International Bureau of Fiscal Documentation, Amsterdam.
Prepared diploma courses in international tax issues, which
are to be published by Kluwer law publishers.
Currently lecturing in the field of double taxation conventions,
international tax planning, and trust law and taxation aspects
thereto as well as consulting in international tax structuring.
ANA PENN, JD, LLM
CEO and Executive Director of International Business Law
Services , (IBLS), www.IBLS.com headquartered in Irvine,
California. Designed to help business and legal professionals
understand Internet laws and regulations. IBLS provides
worldwide interactive source of information and counsel
for legal issues relating to the Internet. Ms. Penn coordinates
and directs IBLS' legal and management teams, consisting
of law professors, attorneys, finance, marketing and IT
professionals. In addition, Ms. Penn is teaching law courses
at St. Thomas University, School of Law, Miami, Florida,
and Nova Southeastern University, Wayne Huizenga Graduate
School of Business and entrepreneurship, Ft. Lauderdale,
Florida.
Professor Penn has a master of law in International
Banking and Financial law from Boston University, School
of Law, Boston, Massachusetts; a master of law in Taxation
from Golden Gate University, School of Law, California and
a Juris Doctor degree from Western State University, College
of Law, California. She also studied European Community
law at Cambridge University, Gonville and Caius College,
Cambridge, England. She frequently lectures at European
Schools and conferences throughout the United States.
ROY ROHATGI, Esq.
Roy Rohatgi is a recognized attorney from Calcuta University
in India. He holds a B.S.C with major in Economics from
London University, England. Professor Rohatgi is a Fellow
of both the Institute of Charter Accountant of England and
Wales, and the Institute of Chartered Accountants in India.
He worked for Arthur Andersen & Co. in London, and founded
and directed its Indian branch. He has built a solid reputation
for his regular writings on international Taxation issues
published in professional journals and conferences in India
and abroad. He is currently writing a book on International
Taxation to be published by Kluwer Law.
Dr. DANIEL SCHWARTZ RIBBENS, LLB, LLM, DCL
Obtained his B.A. and LL.B from the Stellenbosch University,
Stellenbosch, and his LL.M. and D.C.L (Doctor in Civil Law)
from McGill University, Montreal, Quebec. He holds a Ph.D.
from Cambridge University, 1986. Thesis titled "In
Quest of the Appropriate Code for the Ideal Form for the
Proprietary Business." Professor Ribbens has been Public
Prosecutor for the Department of Justice in Hohannesburg;
Commercial Law attorney for top law firms in Johannesburg
for more than 20 years, and Legal Advisor for the Merchant
Bank and Stockbrokers in Johannesburg. As legal advisor
for the Merchant Bank, he acted as liaison between the Merchant
Bank's attorneys and the Listings Committee of the Johannesburg
Stock Exchange. From 1986 to 1994, he worked as Intellectual
Property Attorney for a law firm in Pretoria. His expertise
is concentrated in the areas of commercial law, corporate
finance, company law, stock exchange listings, debentures,
schemes of arrangements, takeover bids and share incentive
schemes.
His successful law practice has been combined
with a prominent teaching experience. From 1975 to 1985
he was Senior Lecturer and Associate Professor of Company,
Partnership and Insolvency Law at the University of South
Africa. From 1987 to 1992, he was part-time lecturer of
Company and Partnership Law at the University of Cape Town.
He was also part-time lecturer in Trust and Legal Entities,
Derivatives Actions, Class and Public Interest Actions at
the International Law and Tax Institute in Johannesburg.
Professor Ribbens has given numerous conferences
in his areas of expertise world wide. He has published law
reviews and a great number of other legal writings.
GORDON ROBERT RUSSELL, JD, LLB, MLS
Obtained his J.D. from the University of New Mexico in 1994,
his LL.B. from the University of Western Ontario (graduated
in top 20 of his class) in 1987, and his M.L.S. from Brigham
Young University in 1982. He graduated Cum Laude from Brigham
Young University when obtaining his B.A. in History and
Political Science in 1978.
Professor Russell was Associate Professor
and Director of Library & Information Technology at
Southern New England School of Law. During June 1995 and
May 1996, he was Associate Professor and Associate Law Library
Director of University of New Mexico Law Library. He was
also Head of Public Services of the University of New Mexico
Law Library for three years, and Head of Reference Department
at the University of Miami Law Library for two years.
Professor Russell has extensive experience
teaching advanced legal research; advance electronic research;
interviewing, negotiation and Counseling; and legal research
and writing.
GEORGE SUMERFIELD, JD
Is a practicing attorney at STADHEIM & GREAR, Chicago,
Illinois since 2000. He is responsible for all phases of
intellectual property licensing, litigation and appeals
to the United States Court of Appeals for the Federal Circuit.
From 1998 to 2000 he worked as Intellectual Property attorney
at HILL & SIMPSON PC, Chicago, Illinois. From 1996 to
1998, he worked as Intellectual Property attorney for RADER,
FISHMAN & GRAUER, Chicago, Illinois. He worked for the
Intellectual Property Department of PENNIE & EDMONDS,
Washington, D.C., from 1991 to 1996. He completed a fulbright
fellowship at the OFFICE FOR INVENTIONS AND TRADEMARKS,
Bucharest, Rumania. He was an investigative attorney at
the U.S. International Trade Commission from 1988 to 1990.
From 1987 to 1988, he worked as Intellectual Property attorney
for Varnum, Riddering, Schmidt & Howlett.
Obtained
his J.D. from Wayne State University Law School and is member
of the following Bar Associations, U.S. Supreme Court; U.S.
Courts of Appeal for the Federal and Seventh Circuits; U.S.
District Courts for the Northern District of California,
the Eastern and Western Districts of Michigan, the District
of Connecticut, the District of Arizona, the Northern District
of Illinois, and the Northern District of Texas; the United
States Court of Federal Claims; and the State of Michigan;
American Bar Association; American Intellectual Property
Law Association; International Federation of Intellectual
Property Law Counselors (FICPI).
THOMAS
GIONIS, JD, LLM
Dr. Thomas A. Gionis, a United States Fulbright Scholar
in Law, United States Fulbright Senior Specialist Program,
serves as Chairman of the American Board of Healthcare Law
and Medicine, and is an Adjunct Professor of Law, St. Thomas
University School of Law ( Miami, Fl) in the Walter H. and
Dorothy B. Diamond International Tax LL.M. Program where
he obtained his LL.M. degree. Dr. Gionis previously taught
International Health Law and Human Rights as an Adjunct
Professor of Law at STU. While obtaining his LL.M. at STU,
Dr. Gionis served as Editor-in-Chief of the Royal Society
of Fellows Law Review, the official publication and law
review of the International Tax LL.M. Program at STU and
the Royal Society of Fellows. Additionally, Dr. Gionis is
a Fellow of the American College of Legal Medicine; Fellow,
International College of Surgeons; and Fellow, Royal College
of Surgeons.
After
completing high school at 16 years of age, Dr. Gionis completed
approximately 3 ½ years of college in one (1) year,
and started medical school at 17 years of age. He received
his M.D. degree at 21, in 1975, from the Medical University
of South Carolina, whereupon Dr. Gionis was reported as
the youngest person in the United States to complete this
accomplishment. Dr. Gionis trained in general, thoracic
and cardiovascular surgery at Tulane Medical Center - Charity
Hospital, New Orleans, La., and completed his Emergency
Medicine Research Fellowship at Harvard University - Massachusetts
General Hospital.
Dr.
Gionis received his JD from the John Marshall Law School,
Chicago (Cum laude). He was a member of his law school's
Dean's List for every semester of law school, was in the
upper five in class standing, was a member of the Honors
Program and was selected as the Editor-in-Chief of the John
Marshall Law Review. Dr. Gionis is a member of the Phi Delta
Phi Legal Honors Society. Within one (1) year of graduation
from law school, Dr. Gionis published three law reviews
articles (John Marshall Law Review; Southern Illinois University
Law Journal; American University Law Review). Concurrent
with his first year of law school studies in Chicago, Dr.
Gionis completed the Masters in Healthcare Administration
(MHA) program, at Seton Hall University, Center for Public
Service. Dr. Gionis delivered the Commencement address at
the Seton Hall graduation. Dr. Gionis also holds a Masters
in Business Administration (MBA) from the Pepperdine University
, Graduate School of Business, where his thesis was selected
for inclusion in the Graduate School of Business Library.
As a
United States Fulbright Scholar in Law, Dr. Gionis lectures
world-wide on the law of corporate director fiduciary duties;
professional attorney ethics; the Sarbanes-Oxley Act; international
law; the international protection of human subjects of clinical
research and experimentation; global commerce law and E-commerce,
and the law of scientific evidence law. Dr. Gionis has lectured
regularly at Harvard University for the past 14 years.
KNUT OLSEN, LLM
Knut Olsen has 25 years experience within taxation. He started
his carrier as a tax and VAT inspector in Norway, a position
he held for 7 years, before he established his own account
and tax-advising bureau. For 4 years he was a lecturer at
Directorate of Taxes' education for County Tax Inspectors
where he had the sole responsibility for the whole tax syllabus
for the 2 nd year students. He was also lecturing at The
Norwegian School of Management, Ostfold Regional College
and Oslo Advanced College. Since 2005 PricewaterhouseCoopers
has engaged him as a developer and lecturer of international
tax courses for their employees. Knut
Olsen is a PhD student at Dundee University in Scotland,
where his topic is within international petroleum taxation.
He fulfilled a LLM in international taxation at St. Thomas
University, Miami in 2003. He is also authorized as a legal
service provider, (equal to a chartered tax advisor) and
as an authorized account. Furthermore he has Special Subject
Examination in Tax Law and 3 years of examination of law.
James
A. Lavorgna, J.D., LL.M, CWM, CFP
Mr. Lavorgna has been in the financial services
industry for 30 years, and currently has offices in Martinsville,
Virginia and Vernon, NJ. He is the President and CEO of
Business Services International, Inc. and Forsyth Wealth
Management, Inc., a registered investment adviser.
Mr. Lavorgna, a Wealth Manager and Investment
Advisor, has been listed in the 2005-2006 "Guide to
America's Best Financial Planners" published by the
Consumers' Research Council of America. He works directly
with clients and their advisors to provide financial planning,
pre-immigration planning, risk management, investment, retirement,
tax, asset protection, and estate planning services in both
domestic and international markets. He has done extensive
financial and estate planning for professional athletes,
high net worth individuals and business owners. He also
works with non-profit organizations and clients that have
an interest in charitable giving, family wealth planning,
and asset protection. Throughout his career, he has given
many lectures and seminars on financial planning, asset
protection and estate planning.
He also
provides: global estate planning; asset protection planning
through domestic and offshore financial centers; and has
planning experience designing offshore structures and international
private placement life insurance. He also has experience
in testing, developing and enhancing the tax and estate
planning aspects of financial planning and asset allocation
software tools for Wealth Managers.
He has
expertise in Trust Centered Estate Planning, Global Estate
and Gift Tax Planning, Wealth Management, Investment Management,
Charitable Planning, Personal Financial Planning, Asset
Protection Planning, U.S. International Tax Planning, Pre-Immigration
Planning, Offshore Tax Structures and Private Placement
Life Insurance.
Mr.
Lavorgna has earned an Associates Degree In Business and
a Bachelor of Science Degree in Finance from Upsala College,
a Juris Doctor Degree from The Thomas M. Cooley Law School
(JD), and a Masters of Law (LL.M.) with a concentration
in International Taxation and Offshore Financial Centers
from St. Thomas University School of Law, and a Certified
Financial Planning ( CFP®) designation from the College
for Financial Planning. He is a Chartered Wealth Manager
(CWM) and a Chartered Trust and Estate Planner (CTEP). He
is a member of the Financial Planning Association, National
Association of Tax Practitioners, the American Bar Association,
and is a Distinguished Fellow of and the current President
of the Royal Society of Fellows for International Tax.
He is
licensed to sell insurance and securities (Series 7, 24,
63), is a Registered Investment Advisor Associate of Forsyth
Wealth Management, and a Registered Principal Principal
fo Syndicated Capital, Inc., NASD, SIPC.
Vernon
K. Jacobs, C.P.A., CWM
Vernon
K. Jacobs is the President of Offshore Press, Inc., Editor
and publisher of the online Wealth Protection Research Library,
co-author of The Offshore Tax Manual and co-author of Risk
Management for Amateur Investors. He is an independent tax
accountant and consultant who presently concentrate on offering
tax services for U.S. persons with offshore investments
or entities and for non U.S. persons who have tax obligations
in the United States.
Mr.
Jacobs is a CPA and was an auditor with Deloitte, Haskins
and Sells from 1962 through 1966. DH&S is now part of
Deloitte Touche. He formerly was the chief accountant for
Old American Insurance Co., and V.P./Controller for the
company. He developed a reputation in the industry for creative
tax planning for insurance companies. While he was with
the insurance
company, he completed the exams for the Fellow, Life Management
Institute (FLMI) and the Chartered Life Underwriter (CLU)
programs.
He was
the founding Editor of the extremely popular Tax Angles
tax advisory newsletter, served as the Editor of The Small
Business Tax Report, as the Tax Editor of the Real Estate
Intelligence Report, Tax Editor for Private Practice, Consulting
Editor for The Journal of Accounting and EDP, and the author
of hundreds of articles published by dozens of magazines
and newsletters.
He also
developed and published one of the first tax planning software
programs for micro-computers; a program to analyze tax shelters;
a program to analyze divorce tax settlements and a program
to analyze pension distribution options and published The
Financial Systems Report, a newsletter on financial planning
software. Mr. Jacobs was a college instructor and has been
a featured speaker at dozens of financial and tax seminars
for CFP's, CLU's, CPA's and lawyers. He was also a seminar
instructor for the College of Financial Planning.
He has
been licensed to sell life and annuity products and had
a series 7 license. He was a Member of the Board for the
Kansas City International Association of Financial Planners
and the Kansas City Charter Life Underwriter Society until
he chosen to work as a fee only tax advisor. Mr. Jacobs
is presently a member of the American Institute of CPAs,
the International Trade Club of Kansas City, the International
Tax Planning Association and is an Associate Member of the
American Bar Association.
Jeffrey
Lewis, CFA, CWM Jeffrey D. Lewis, CFA, is currently
the marketing director for the Bolton Financial Group, a
Managed Futures manager-of-managers. He is responsible for
marketing the firm's products to wealthy individuals and
institutions globally.
Jeff
graduated from Dartmouth College with an A.B. in both History
and Economics, and he received highest honors in History.
He attended the Kenan-Flagler Business School, University
on North Carolina-Chapel Hill, where he concentrated in
Finance. He has worked in Private Wealth Management for
Goldman, Sachs & Co. in their Memphis office, where
his clients were wealthy families in the southeast. His
specialties were portfolio management and restricted stock.
He and his team managed several hundred million dollars
of assets.
He has also worked for Cazenove Incorporated
as a corporate finance analyst/associate.
In addition, he worked as vice president
for Lewis Auto Glass, a family-owned auto glass wholesaler,
where he was in charge of business development and regional
offices.
He was awarded the Chartered Financial Analyst
designation in 2000. He is a member of the Memphis society
of the Certified Financial Analysts Institute. He also holds
his Series 7, 31, and 66 licenses.
Vickie
R. York, J.D., CWM
Miss
York is an attorney licensed in the state of North Carolina.
Among her specialties are immigration law, estate administration,
litigation and divorce planning.
She works directly with clients and their
advisors providing immigration services in the areas of
business and family immigration issues, helping clients
obtain visas and permanent residency. She also works directly
with pre-immigration issues and planning, as well as handling
estate administration.
Her work consists of intra-company transfers,
labor certification, family visas, professional work visas,
treaty trader and investor visas, student and exchange visitor
visas, permanent residence through investor visas, U.S.
citizenship and naturalization matters.
She
also concentrates in the area of divorce financial planning.
She is currently a Certified Divorce Financial Analyst candidate
at the Institute for Divorce Analysts. Miss York is licensed
to practice law in the State of North Carolina and in the
North Carolina Western District Federal Court. She is a
member of the North Carolina Bar Association and the Iredell
County Bar Association.
She was also a Professor of American Government
and Constitutional Law and Civil Liberties at Lenoir-Rhyne
College, Hickory, NC.
Miss York earned her Juris Doctor from The
Thomas M. Cooley Law School where she received a Certificate
of Achievement Award in Litigation. She received a Bachelor
of Arts degree in Political Science from Lenoir-Rhyne College
in Hickory, NC.
She
earned the Picket Award, which is an award for a student
with a perfect 4.0 average for Social Science. She is also
a lifetime member of the Kappa Omega Chapter of Pi Sigma
Alpha, a national Political Science Honor Society and is
also Phi Beta Kappa and a member Mu Sigma Epsilon Society.
Karl
Bareither, CLU
Karl Bareither, CLU is founder and president
of FBR System, Inc., a fee-based family business planning
firm, that uses a holistic process approach to transfer
wealth and renew both business and family. His approach
is based on shifting focus to the entire family and is designed
to meet the goals of all family members through a comprehensive
planning process that focuses on renewing the quality of
life for business owners and family members alike. Karl
teaches you how you can become a family business wealth
planning specialist, facilitator, and mediator.
Working with family businesses, he has also
developed tools that enabled him to move beyond tax, legal,
and financial planning. During this course, Karl teaches
you the principles of what he has taught many advisors,
which is how to use this system to make the entire family
your client, not just the business owner.
Karl has written a book, Becoming a Wealth
Transfer Specialist, which describes this system and recounts
many of his experiences working with businesses and families.
He is
a Chartered Life Underwriter, a Qualifying and Life Member
of the Million Dollar Round Table and has also been admitted
to the Top of the Table.
William
H. Byrnes, IV
Professor
William H. Byrnes, IV, a U.S. attorney, is the Founder of
the Walter H. & Dorothy B. Diamond International Tax
Program, hosted at St Thomas University School of Law (Miami).
Professor Byrnes is a Visiting Professor of International
Taxation to the Masters program of the Faculty of Commerce,
Law, and Management at the University of the Witwatersrand
(Johannesburg) and before that was the coordinator and lecturer
of the International Tax Masters of Commerce program at
RAU (Johannesburg). Professor Byrnes has partnered with
AAFM to offer a complete Certification Program to its members
in the field of International Wealth Management, Asset Management,
Trusts and Estates and Tax Planning.
Professor Byrnes pioneered distributive legal education
through creating the first Internet delivered legal degree
in the United States, offered by a School of Law accredited
by the American Bar Association. In 1994, he created the
three and five day training program International Taxation
and Offshore Financial Centers, partnering since 1997 with
EuroMoney-Institutional Investor, which he has taught in-house
to banks, exchanges, and governments, in Hong Kong, Singapore,
London, Miami, Lisbon, Mauritius, Dominica, and South Africa.
Also, he has chaired, as well as presented at, many corporate
and private banking conferences globally, including Malaysia,
Bahamas, Cayman Islands, India and South Africa. His presentations
have included topics as diverse as forecasting economics
of B2B integrated supply chains to the discriminatory US
implementation and affect of transfer pricing regulations
to Indian/Pacific Rim States.
Besides authoring and editing several case books for the
program published in cooperation with Kluwer Law International
such as Principles of International Taxation and also Offshore
Financial Centers, he co-authored the book Tax Reform for
South Africa and served as Managing Editor of the Exchange
Control Encyclopaedia, which was amalgamated into Butterworths’
Exchange Control Encyclopaedia. For Thomson Tax, he is the
author for the US Chapter for International Tax Systems
and Planning Techniques, a series by Roy Saunders and Miles
Dean published in loose-leaf and on Checkpoint. He served
as an editor to Walter Diamond of the Diamond loose-leaf
series: Tax and Trade Briefs, Matthew Bender (New York)
as well as an editor to Barry Spitz for the Lexicon in the
Butterworths’ loose-leaf Spitz’s Tax Havens Encyclopaedia.
He is Co-Author of the forthcoming loose-leaf series, Offshore
Trusts & Companies Laws, Analysis and Tax Planning.
He was a consultant editor for Kluwer Law International
(London) for many years before he was a consultant editor
for Richmond Law & Tax. He also worked on the International
Fiscal Association’s (IFA) methodology of categorization
of taxation.
Before full time
teaching, Professor Byrnes was a senior manager then associate
director, international tax, Coopers and Lybrand, which
subsequently amalgamated into Price Waterhouse. His primary
clients at Coopers & Lybrand were multinational investment
and also private banks, insurance companies, technology
companies, and company service providers. Over the last
ten years, he has lived in Asia, Europe, Africa and The
Americas.
Professor Byrnes
has been employed as a consultant to a number of governments
on their tax policy, including South Africa, Botswana, The
United Kingdom, The British Virgin Islands, The Turks and
Caicos Islands, Anguilla and Montserrat. He is the primary
author and team leader of the UK commissioned Byrnes Report,
forthcoming in 2004, on the Economic and Socio-Economic
Impact of the Tax Savings Directive and EU Code of Conduct
on Business Taxation upon Selected Offshore Financial Centers
as well as a Competitiveness Report for Selected Offshore
Financial Centers.
He serves on
the board of various 501(c)(3) tax exempt charities and
in 1989 founded the Last Hope Recovery Center (d.b.a. Abstract
Bookshop & Café) in New Orleans, a forty person
residential center dealing with dual diagnosis. The Abstract
has been mentioned in several press articles, one of which
received the American journalism award for its pictorial
portrayal of the suffering of residents with AIDS.
In 2002, he was
one of six founding board members of the Royal Society of
Fellows, which has grown to several hundred members and
is now recognized as presenting the leading intra-governmental-professional
conference on the subject of anti-money laundering and international
tax planning. Conferences have been held in Bahamas, Cayman
Islands, and Miami.
He holds a degree
in Political Economics of the law track of the Murphy Institute
of Tulane University and a Juris Doctorate from Loyola University
School of Law. His LL.M., specialized in European Business
and Taxation, is from the University of Amsterdam Faculty
of Law and the Europa Institute. His fellowship was granted
by the International Bureau of Fiscal Documentation in conjunction
with the University of Amsterdam after presenting his thesis
in the field of inter-company cross-border pricing.
LLM
Online Course Requirements for AAFM Financial Board Certification:
- CWM
Chartered Wealth Manager - Take LLM 131, and LLM200
- CTEP
Chartered Trust & Estate Planner - Take: LLM111 and
LLM 131
- CPM
Chartered Portfolio Manager - Take LLM 222
- CRA
Chartered Risk Manager - Take LLM106 and 110
- CAM
- Chartered Asset Manager - Take LLM 104 and LLM 105
- CMA
- Chartered Market Analyst - Take LLM 333 (Must of Masters
Degree, JD or CPA)
- RFS
- Registered Financial Specialist - LLM 101 and LLM 102
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