State Licenses

    * State of Colorado, Attorney registration number 27883

    * State of Kansas, Supreme Court Registration number 11032

Professional Affiliations

    * National Academy of Elder Law Attorneys

    * Colorado Bar Association

    * Arapahoe Bar Association

    * Kansas Bar Association

    * Special Needs Trust Alliance

Areas of Practice

    * Medicaid planning

    * Estate planning

    * Estate administration

    * Trust administration

    * Individual tax planning

    * Drafting complex wills and trusts

    * Preparation of fiduciary tax returns

    * Preparation of gift tax returns

    * Preparation of federal estate tax returns

    * Preparation of corporate tax returns

    * Probate

    * Fiduciary compliance

    * Generation skipping tax planning

    * Entity formation including:

·         Family limited partnerships

·         Limited liability companies

·         S corporations

·         Partnerships

    * Tax litigation

    * Public benefit planning (Medicaid and Medicare) in personal injury and workers' compensation settlements

    * Taxation of personal injury awards

    * Special needs trusts

    * Medicare Set-Aside Arrangements

Education

    * University of Denver, Denver, CO, Master of Law in Taxation (LLM), 1982

    * Washburn University School of Law, Topeka, KS, Juris Doctor (JD), 1981

    * University of Kansas, Lawrence, KS, Bachelor of Arts (BA), 1978

Certifications

    * Certified Elder Law Attorney (CELA) by the National Elder Law Foundation

      Why Should Your Attorney be a Certified Elder Law Attorney

Publications

    * Taxation of Disability Trusts, Research Institute of America, Practice Alert, June 1998.

    * Taxation of Damage Awards, Appendix M, Volume 7 and 8 Colorado Practice Series, West Publishing Company, 2000.

    * New Proposed Regulations on Sale of Principal Residence, NAELA News, April 2001, Tax Rules Relating to the Sale of a Principal Residence, Elder's Advisor, The Journal of Elder Law and Post-Retirement Planning, Marquette University Law School, Spring 2002.

    * Tax Basis Rules, Elder Advisor, The Journal of Elder Law and Post-Retirement Planning, Marquette University Law School, Spring 2003.

    * New Case Limits Government Recovery under the Medicare Secondary Payer Statute, NAELA E-Bulletin, March 4, 2003.

    * Another Arrow in the Quiver: Understanding the Tax Rules that Apply to Capital Gains and Qualifying Dividends, NAELA Quarterly, Fall 2004.

    * Amendments to Medicare Secondary Payer Statute: Broader Authority for Government Recovery, The Colorado Lawyer, Colorado Lawyer, March 2005.

    * Special Needs Trusts and Individual Retirement Accounts, Elder Law Advisor, June 2007

Professional and Community Involvement

    * Board of Directors National Academy of Elder Law Attorneys, 2006 to Present Chair, 2008 Advanced Elder Law Institute, Kansas City, Missouri, National Academy of Elder Law Attorneys

    * Executive Committee, Taxation Section, Kansas Bar Association

    * Fee Dispute Resolution Committee, Kansas Bar Association

    * Fellow, Kansas Bar Association

    * City of Lone Tree, Planning Commission

Seminars and Presentations

    * Which SNT, When and Why?, National Academy of Elder Law Attorneys, 20th Anniversary NAELA Symposium, Maui, Hawaii, May 2008

    * Why Can't We All Get Along - The Battle Between Special Needs Trusts, Qualified Retirement Accounts and Tax Rules, Missouri Chapter of the National Academy of Elder Law Attorneys, Regional Symposium, Branson, Missouri, April 2008

    * How to Educate Attorneys on Special Needs Trusts (And Protect Yourself in the Process), National Structured Settlements Trade Association (NSSTA) Conference, La Jolla, California, April 2008

    * Colorado Elder Care: The Legal and Tax Issues of Aging, Colorado Society of Certified Public Accounts, annual course sponsored by the Colorado Society of Certified Public Accountants, Denver, Colorado, October 2007.

    * Taxes, SNTs and Retirement Plans, Special Needs Trust IX, Stetson University College of Law, St. Petersburg, Florida, October 2007.

    * Which SNT, When and Why, Special Needs Trust IX, Stetson University College of Law, St. Petersburg, Florida, October 2007.

    * Which SNT, When and Why, National Association of Structured Settlement Brokers, Tampa, Florida, October 2007.

    * How to Market to an Elder Law Attorney, National Association of Home Care Providers, Denver, Colorado, October 2007.

    * Elder Law Conference, State Bar of Georgia, Special Needs Trusts and Retirement Accounts, Atlanta, Georgia, April 2007.

    * Special Needs Trust Administration Review Course, Wealth Counsel, Orlando, Florida, February 2007.

    * Special Needs Trusts and Retirement Plans, Special Needs Trust VIII, Stetson University College of Law, St. Petersburg, Florida, October 2006.

    * Special Needs Trust Administration Review Course, Wealth Counsel, San Diego, California, May 2006.

    * Medicare MSP Changes, Special Needs Trust VI, Stetson University College of Law, St. Petersburg, Florida, October 2004.

    * Medicare Set-Aside Trusts, Arizona Chapter of NAELA, First Annual Symposium, Phoenix, Arizona, September 2004.

    * Elder Law in Colorado, National Business Institute, Denver, Colorado, November, 2003.

    * Special Needs Trusts, National Business Institute, Denver, Colorado, July 2003.

    * Advanced Elder Law, National Business Institute, Denver, Colorado, March 2003.

    * Family Limited Partnerships in Colorado, National Business Institute, Denver, Colorado, November 2002.

    * Tax Basis Rules, National Academy of Elder Law Attorney, Advanced Elder Law Institute, Albuquerque, New Mexico, November 2002.

    * The Preservation of Medicare Benefits in a Workers' Compensation Settlement, Special Needs Trust Alliance, Stetson University Law School, St. Petersburg, Florida, October 2002.

    * Building a Winning Team Between the Geriatric Care Manager and the Elder Law Attorney, National Association of Professional Care Managers, Denver, Colorado, October 2002.

    * Paying for the Cost of Long Term Care, Colorado Financial Planning Association, Denver, Colorado, August 2002.

    * Colorado Medicare and Medicaid Benefits and Eligibility for the Elderly, Half Moon, LLC, Denver, Colorado, June 2002.

    * Tax Update, National Academy of Elder Law Attorney Symposium, Baltimore, Maryland, April 2002.

    * Elder Care in Colorado, Legal and Financial Issues, National Business Institute, Denver, Colorado, December 2001.

    * Review of Estate Tax Changes, Advanced Elder Law Institute, National Academy of Elder Law Attorneys, St. Louis, Mo, November 2001.

    * Legislative Update, National Academy of Elder Law Attorney Symposium, Vancouver, Canada, April 2001

    * Death Tax Elimination Act of 2000, Advanced Elder Law Institute, National Academy of Elder Law Attorneys, Colorado Springs, Co, November 2000

    * Medicare Set Aside Trusts, National Academy of Elder Law Attorneys Annual Meeting, Chicago, IL, November 1999.

    * Structuring Attorney Fees, National Academy of Elder Law Attorneys Annual Meeting, Chicago, IL, November 1999.

    * Numerous seminars to public on tax, estate planning, retirement planning and Medicaid planning.