Small Business Succession Planning: Helping the Family, Building the Plan
Speakers

Richard E. Connolly, J.D.
Principal, Ward & Connolly, Columbus, Ohio

Richard Connolly serves as a Principal with Paul Ward in Ward & Connolly, a provider of life insurance consulting and sales services. He has more than 25 years of experience in tax law and estate and business planning.

Richard develops estate and continuity plans for successful families and businesses. He regularly provides life insurance policy evaluation and consulting to charities, law firms, and trustees. Richard is a frequent speaker on the subjects of estate planning, succession planning, and life insurance. He has lectured to the Columbus Bar Association, various estate planning councils and The Annual Conference on Wealth Transfer. He has also acted as an expert witness in litigation involving life insurance policies.

Richard currently serves on the planning committee of the Central Ohio Wealth Transfer Conference. He is an approved provider of Continuing Education in estate planning, business succession planning, and insurance planning to both the Ohio Society of CPA’s and the Ohio Bar Association. A 1978 graduate of Duke Law School, Richard was admitted to the bar in Ohio and Florida.

James M. Delaney
Professor, University of Wyoming College of Law

Professor Delaney earned his B.A in Economics from the University of Washington, his Juris Doctor from Gonzaga University in 1992, and an LL.M in taxation from the University of Florida in 1997. Prior to accepting his current position as a Professor at the University of Wyoming College of Law, he practiced tax and business law at Perkins Coie LLP in Seattle, Washington, clerked for the Honorable Robert P. Ruwe, United States Tax Court Judge, and was employed as a tax consultant for Deloitte & Touche, Seattle, Washington. Professor Delaney is a member of the Washington State Bar Association and he teaches courses in Federal Income Taxation, Business Entity Taxation, Estate & Gift Taxation, Estate Planning and Trusts & Estates.

Richard W. Holz
Partner, Schottenstein, Zox & Dunn, Columbus, Ohio

 Richard (Dick) Holz is a Partner at Schottenstein Zox & Dunn and Coordinator of the Tax and Wealth Management Practice Area. His practice is concentrated in business organizations, including partnerships and limited liability companies, estate planning, wealth management and probate, taxation, and business succession planning. He is a frequent lecturer on estate planning, partnerships and federal taxation topics.

Dick has been engaged by clients to handle a variety of complex business and joint venture organizations, acquisitions and dispositions, including the formation of numerous significant commercial real estate developments, the purchase and sale of businesses, and the contribution of properties to real estate investment trusts.

He has also been engaged by clients to coordinate the planning and administration of estates, ranging from multi-million dollar estates to more moderately sized estates, often involving substantial closely held businesses and varying family dynamics.

Michael J. Hussey
Professor, Widener University College of Law

Professor Hussey is a graduate of St. Louis University where he earned a B.A. in Mathematics, summa cum laude, and a B.A. in Philosophy, summa cum laude. Professor Hussey earned a J.D., magna cum laude, from St. Louis University School of Law in 1999, where he was Articles Editor of the St. Louis University Public Law Review. Professor Hussey earned an LL.M. in Taxation from Washington University School of Law in 2004.

After graduating from law school, Professor Hussey was an associate attorney with Mathis, Marifian, Richter & Grandy in Belleville, Illinois before joining the Tax and Estate Planning group at Husch & Eppenberger in St. Louis, Missouri.

Professor Hussey is admitted to practice in Illinois, Missouri, and before the U.S. Tax Court. He taught Estate Planning as an adjunct professor at St. Louis University School of Law.

Professor Hussey is a member of the American Bar Association. For four years, he was on the Board of Directors of Bicycle Works, serving as President for three years.

Professor Hussey joined the Widener faculty in July 2004 and teaches Federal Income Tax, Wills and Trusts, Business Organizations, Estate and Gift Tax, and Estate Planning.

Timothy Michaels, CPA
Partner, Deloitte and Touche, LLP

Timothy Michaels is a CPA and tax partner with the Columbus, Ohio office of Deloitte and Touche LLP. He has spoken at numerous engagements on tax issues related to business succession planning.

Sheryl C. Price
IRS Estate Tax Attorney, Columbus, Ohio office
Ohio State University, B.A., Political Science, Phi Beta Kappa, summa cum laude, with distinction
Ohio State University, Moritz College of Law, J.D., cum laude

Sheryl C. Price is an Estate Tax Attorney with the Internal Revenue Service ( Columbus office) since 1975. She has more than 30 years of experience in the examinations of federal estate and gift tax returns that have included valuation & other issues related to closely held business entities

Michael Schoedinger
President, Schoedinger Funeral and Cremation Service

Michael Schoedinger is a sixth generation owner of the firm, a licensed funeral director and embalmer. He is a graduate of Upper Arlington High School, Miami University and the Cincinnati College of Mortuary Science, where he served as Class President. He is an Eagle Scout and winner of the Business First 40 Under 40 Award. Michael is currently on the Boards of the Columbus Rotary Club (Past President), Junior Achievement (President), American Red Cross (President Elect), and the Family Business Center of Central Ohio. He serves as Chairman of the Nominating Committee at First Community Church where he is also a member of the Stewardship Council. An Upper Arlington resident, he recently celebrated 10 years of marriage to his wife Lisa and has a daughter, Kathryn, and a son, Jack. In his spare time, Michael enjoys family activities, playing golf and racquetball.

James A. Rutledge
Partner, Bricker & Eckler LLP

Jim Rutledge is a partner with Bricker & Eckler LLP and a member of the business law group. He focuses on solving problems of business owners and their businesses, with a broad business law and tax practice. He advises private companies and their owners in sales, acquisitions and other transactions having income tax, estate tax and gift tax consequences. He is experienced in business planning, partnership and limited liability company law and taxation, business organization and operations, business succession and exit planning for C corporations, S corporations, limited liability companies and limited partnerships; estate and wealth preservation planning; litigation management and dispute resolution; executive compensation, pension, profit sharing and employee stock ownership plans.

Roger J. Warrum
President, National Center for Family Business

Roger Warrum has over 25 years experience working with family-owned businesses. He is the originator of the Family Business Journal and The Annual Family Business Retreat. He is the author of numerous articles concerning family business and published in: Family Business magazine; Family Business Journal; Family, Inc,.; Family Business Professional; Tire Business News; and My Business magazine. In addition, Warrum served on the advisor y board of the Family Business Professional published by Harcourt Brace.

Warrum is the author of Family “Business Mistakes,” a book concerning common problems faced by family-owned businesses, and How To Succeed in a Family Business…Without Really Crying.

Warrum is a member of The Family Firm Institute, and a member of the board of adavisors of many family owned businesses throughout the U.S. He has presented in numerous college family business programs.