KIRK D. KAPLAN, born South Bend, Indiana, July 13, 1963; admitted to bar 1996, Nevada; 1997, Colorado and U.S. District Court, Southern District of Nevada; 2003, U.S. Supreme Court; 2007, U.S. Tax Court. EDUCATION: Regis University (B.S., cum laude, 1986); Thomas M. Cooley Law School (J.D., cum laude, 1996). Certified Public Accountant, Nevada, 1990. Author: "Changes to the Probate Code that Affect CPA's Payment of Professional Fees," Vol. 38, 2 The Silver State CPA 9 (1998); "Generation Skipping Transfer Tax: Sophisticated Estate Planning Strategies for the Advanced Practitioner in Nevada," National Business Institute (1998); "Litigation Support: When an Expert's Opinion is Discoverable," Vol. 37, 4 The Silver State CPA 12 (1997); "Delaying Income Tax When Selling Property," The Apartment Insider (1997). Speaker: Nevada Rules of Civil Procedure-Expert Witness, 1998 and Nevada Discovery and Evidence Rules, 1996, Litigation Support Committee, Nevada Society of Certified Public Accountants, Pro Bono Training; "Preserving your Job Through your Employer's Wealth," Internal Management Accountants, 1997; "CPA's in Court: Court Rules that Affect Expert Testimony," CPA Education Association, 1997. Board Member, Lutheran Social Services of Nevada. MEMBER: Clark County and Colorado Bar Associations; State Bar of Nevada; American Institute of Certified Public Accountants (Southern Nevada Estate Planning Counsel); Nevada Society of Certified Public Accountants (Member, Litigation Support Committee, 1998-1999; Chairman, Legislation and Political Action Committee, 1998-1999). PRACTICE AREAS: Trusts and Estates; Business Planning; Taxation.