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Kathryn Holland is admitted to practice law in Washington and Oregon. She received her Undergraduate Degree in Finance from Texas Christian University, Magna Cum Laude. She earned her Juris Doctorate from University of Texas School of Law.  Ms. Holland’s practice emphasizes estate planning, trusts and probate, gift and estate taxation and charitable planning. Ms. Holland is a member of the Washington and Oregon State Bar Associations, the Clark County Bar Association, and the Legacy Health Allied Professionals Council. She has served as Treasurer of the St. Helen’s Chapter of the Washington Women Lawyers Association; is past President of the YWCA of Clark County and is chair of their Planned Giving Committee; and is a board member of the Southwest Washington Estate Planning Council. In addition, she is a member of the Real Property, Probate and Trust and Elder Law Sections of the Washington State Bar; and the Estate Planning and Administration section of the Oregon State Bar. She has taught Estate Planning and Probate for Paralegals at Clark College in Vancouver and often speaks publicly to civic groups about estate planning and probate law.

Scott Horenstein is a family law lawyer practicing in Vancouver, Washington.  He is a past member and chairperson of the Washington State Bar Association Family Law Executive Committee and a recipient of its Outstanding attorney of the year award and Outstanding Professional of the Year award.  He is a member and past chairperson of the Washington Chapter of The American Academy of Matrimonial Lawyers and a co-recipient of its first outstanding member of the year award.  He is an author and editor for the Washington State Bar Association Family Law Desk book.  He is a former adjunct professor of community property law at Willamette Law School and Lewis and Clark Law School.  He has written for and spoken at many continuing education programs on a national, state and local level. 

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Roy Abramowitz, CPA, CFP, Shareholder, Perkins and Co.

Roy has been with the firm since 1987 and is a former leader of its Legacy Planning Practice Group.  He is a seasoned tax professional specializing in income, estate, retirement and charitable tax planning for wealthy individuals and families.  He also has significant experience with succession, transaction, and entity planning for family-owned businesses and is the firm’s representative for the Family Firm Institute.  In addition to Legacy Planning, he serves many clients in the nonprofit sector and is and is a member of the firm’s Nonprofit Practice Group.

Amy Kutzkey, CPA, Tax Senior Manager, Perkins and Co.

Amy joined the Perkins and Co tax department in January 2015, after relocating from the Los Angeles, California area.  She brings with her 15 years of public accounting experience and is a member of the firm’s Legacy Planning Practice Group.  Amy started her career working with high net worth individuals and their related companies, giving her insight into the family dynamics that come along with owning family businesses.  She has experience with family groups, high net worth individuals, closely held businesses, trusts, private foundations, family offices, and ultimately their estates. 

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After living through a campaign season we may see “hope and uncertainty” as the themes in this new year.  The reality is that the economic outlook over the next 12 months is far less certain than in the previous 12 months due to the results of the elections and the upcoming European elections.  Political discussion points toward the potential for tax reform, but what that might mean will be unknown for some time.  Any type of tax reform will influence estate planning measures and taxes.   The incoming administration has promises to fulfill and the Republican majority has certain proposals to address.   In large part this program will cover what many are anticipating will occur and what might not happen under the new administration.

M. John Way is a shareholder with the firm of Schwabe Williamson and Wyatt in Seattle.  He holds a Bachelor of Arts from Northern Illinois University and a Juris Doctorate from Tulane University Law School and earned his LLM in Taxation from the University of Washington.  John advises private business owners throughout their entire business cycle including wealth preservation and estate planning.  He is an Adjunct Professor at the University of Washington’s School of Law, teaching in the Masters in Taxation Program.

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Tiffany Couch is CEO/Founder at Acuity Forensics, a nationally recognized forensic accounting firm based in the Pacific Northwest.  She has more than 22 years of experience in the field of accounting with the last 15 years focused on forensic accounting related engagements.  Tiffany is the author of The Thief in Your Company, a book that explores the financial and emotional impacts of internal fraud.  She has provided expertise as a source of the New York Times, Forbes, CNBC, NPR, and the Wall Street Journal.  She is also a regular contributor to multiple industry publications and has been interviewed by regional, national, and international broadcast new stations. 

Ms. Couch is a leader in her industry.  She was elected to serve on the Association of Certified Fraud Examiner’s Board of Regents, serving as Chairwoman in her final year.  She is one of their long-standing faculty members and was honored as their 2014 Speaker of the Year.

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Difficult decisions, such as end of life care, can include critical preparations that often get deferred until it’s too late.  As planning professionals we understand the importance of having these uncomfortable conversations.  This month we’ll delve into Physician Orders for Life-Sustaining Treatment (POLST).  Join us to learn the details of how it differs from advance directives, why it’s vital for certain clients to complete and how to thoughtfully approach these sensitive subjects.  The presenter will provide this framework and share how advance care planning can relieve loved ones from making extremely difficult decisions in a time of stress.  

Having a POLST in place can assure patient’s preferences are honored and ease the inevitable difficulties faced by patients and their families. 

Dr. Susan Tolle, a Professor of Medicine at OHSU, holds the Cornelia Hayes Stevens Endowed Chair in Health Care Ethics.   She founded and has directed the OHSU Center for Ethics in Health Care since 1989 and has shepherded its growth into an internationally recognized ethics center with programs such as the POLST program and more recently the Oregon POLST registry.  Dr. Tolle is a practicing internist in the Division of General Medicine and Geriatrics.   In 2014 she received the MacLean Center Prize in Clinical Medical Ethics, which is the largest award in the clinical medical ethics field.

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Wendy Goffe is a partner with the law firm of Stoel Rives LLP, Seattle, Washington. She is a Fellow of the American College of Trust and Estate Counsel (ACTEC), and a former member of the ACTEC Program Committee.  She is a former Adjunct Instructor at Seattle University Law School. She is currently a member of The Nature Conservancy Planned Giving Committee, The Seattle Foundation Professional Advisory Council, and the Children’s Legacy Council of the Children’s Hospital Foundation.  She is a past contributor to Forbes.com, and a former member of the ABA Taxation Section Community Property Comment Project, the Executive Committee of the Estate Planning Council of Seattle, the Acquisition Committee of the Tacoma Art Museum, the Executive Committee of the WSBA Real Property, Probate and Trust Section, the YWCA Planned Giving Advisory Committee and the Ethics Committee of Valley Medical Center. She is also a past member of the Board of Directors and Grants Committee of The Women’s Endowment Foundation, a supporting foundation of the Jewish Community Endowment Fund, Seattle, Washington.

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What has been the impact to financial markets and other segments of the business economy as the Trump administration closes in on its first 100 days in the White House?   Let’s step back and take a review of market conditions … what has worked and what has not.   Many different scenarios have surfaced that include, but are not limited to, tax reform, deregulation, re-negotiating trade agreements, federal funding, protectionist measures and political posturing.  This presentation will delve into these issues and more to provide a framework of understanding market conditions in this changing political landscape.    

Paul Condrat is co-portfolio manager of the Davidson Multi-Cap Equity strategy in Seattle.   He has 13 years of investment experience, having previously served as a Senior Research Analyst supporting D.A. Davidson’s equity strategies. Paul serves on the Board of Directors and is the Board Chair for InvestED, a public nonprofit organization serving over 23,000 secondary school students in 650 schools across Washington State.  He is a member of the CFA Society of Seattle and holds a BBA in finance and marketing from Gonzaga University.

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Stuart is responsible for researching and investing across asset classes on behalf of clients.  He has worked with retail and institutional clients in weathering bull and bear markets in different asset classes and geographies.  Prior to joining Ambassador Wealth Management, Stuart served as Senior Investment Manager and International Strategist with Brinker Capital.  Stuart has over 25 years of investment experience.  He graduated from the Wharton School of the University of Pennsylvania and holds the CFA designation.

Southwest Washington and the greater Portland metro area continue to experience a rising and fast paced real estate market.   The real estate market has benefited from healthy job growth and economic vitality seems to be the backbone of increased demand.  Building permits are up in Vancouver and across the metro area.   How does an appraiser keep informed in this fast moving industry?   This presentation will explore the fundamentals of understanding market trends through the eyes of an experienced real estate appraiser.

Sam Romanaggi is the principal appraiser for Romanaggi Valuation Services and has over 25 years of commercial real estate valuations, acquisitions and underwriting experiences working in diverse boutique, corporate and banking positions.  He has advised clients on a variety of real estate matters throughout the United States.  He is a board member of the Appraisal Institute.   Sam holds a Bachelor of Arts degree from the University of Oregon. 

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Randall W. Cook

Randy Cook is a partner and the practice group leader in the firm’s Employee Benefits and Executive Compensation Group. His practice is limited to legal matters related to the Employee Retirement Income Security Act (ERISA), including qualified and nonqualified retirement plans and executive compensation.  Randy counsels employers, executives and financial institutions in all aspects of establishing and maintaining qualified and nonqualified retirement plans. He has extensive experience in designing 401(k) plans, profit sharing plans, employee stock ownership plans, cash balance plans and traditional defined benefit plans. For more than 30 years Randy has been advising fiduciaries and financial advisors on the intricacies of complying with ERISA and the Internal Revenue Code. He regularly defends employers against claims by participants and serves as legal counsel during IRS and Department of Labor audits. In the realm of executive compensation, Randy has counseled large companies throughout the Northwest on designing competitive and tax-efficient compensation packages, and has also served as a trusted advisor to key executives who are hired by some of Oregon’s most successful businesses.

Christine M. Moehl

Christine’s practice is limited to legal matters related to the Employee Retirement Income Security Act (ERISA), including both health care plans and qualified retirement plans. Christine assists public and private sector plan sponsors, third-party administrators and investment professionals in all aspects of establishing and operating employee benefit plans. She is particularly adept at designing health and retirement plans to fit the individual needs of her clients. She also has extensive experience in guiding clients through the process of correcting plan administration errors through the IRS Employee Plans Correction Resolution System (“EPCRS”).

Christine is passionate about assisting employers in meeting the compliance challenges of ERISA, the Internal Revenue Code, and the Affordable Care Act. She enjoys navigating the regulatory framework of retirement plans and health plans to meet the individual needs of her clients.