SPECIAL COUNSEL
Michael T. Sawyier, Special Litigation Counsel, J.D., LL.M., LL.M.(TAX), Attorney at Law, Chicago, Illinois, Evanston, Illinois and Chesterton, 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 30 years. He acts as special counsel to NAFEP for various litigation matters.
RONALD L. NOLL, Special Trust Tax Counsel, CPA, 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.