SPECIAL COUNSEL

Michael T. Sawyier, J.D., LL.M., LL.M,(TAX), Attorney at Law, Chicago, Illinois and Highland, Indiana. Mr. Sawyier received his undergraduate degree from Harvard University (having entered as an advanced placement sophomore), his J.D. from The University of Chicago Law School (where he served on the Law Review), an LL.M. in International Law from Yale University Law School and, in 2000, an additional LL.M. in Tax Law from The John Marshall Law School. Mr. Sawyier concentrates his practice in the areas of estate and business planning, business law, and real estate. He has practiced in the Chicago area for more than 25 years. He acts as special counsel to NAFEP for various legal matters, and as local counsel to various of NAFEP's attorneys' local clients, particularly in regard to trust funding.

RONALD L. NOLL, Special Trust Tax Counsel, CPA, CEA^®, Master of Science in Taxation (summa cum laude). Founder and President of Noll & Company, Inc., a CPA firm in Malvern, PA. Mr. Noll has a broad background in accounting and taxation, plus extensive knowledge of and experience in estate planning. He has been in public accounting since 1974 and an active NAFEP Associate since 1998. He was President once and Vice President twice of the Pennsylvania Society of Public Accountants and is past President of the National Association of Small Business Accountants. Mr. Noll speaks at many American Institute of CPA (AICPA) tax conferences, and through his influence the AICPA published NAFEP private annuity training on the AICPA web site. He has testified on IRS matters before Congress and before the IRS itself on tax reform.

William R. Pearcy, Attorney at Law, J.D., CPA, CEA^®, Las Vegas, Nevada. Mr. Pearcy earned a bachelor of Science in political science & history at Eastern Illinois University, and his J.D. at Memphis State University School of Law. He is licensed to practice law in Illinois, licensed to practice before the U.S. Supreme Court, the U.S. 7th Court of Appeals and Various U.S. district courts. He spent eight years as State's Attorney (prosecutor and county general counsel) in Washington County, Illinois. He ran an independent law practice for 26 years which specialized in estate planning and taxation. Mr. Pearcy spent 3 years as Senior Corporate Counsel for a Nevada firm which served a large client base in estate and business planning, tax counsel and tax return preparation.