A. KEL LONG, III, ESQ. ESTATE, TAX AND BUSINESS PLANNING FOR FAMILIES AND THEIR HOLDINGS EDUCATION/HONORS Emory University School of Law, JD, with distinction, 1989 University of Mississippi, BA, 1982 Georgia Federal Tax Conference Award for outstanding tax student at Emory Law School graduating class Honorable Mention Award from the Mississippi Society of CPA’s for successful completion of the May, 1982 CPA Examination Martindale-Hubbell Rating – AV (highest rating) Listed in Martindale-Hubbell 2010 Bar Register of Preeminent Lawyers  AREAS OF PRACTICE Estate Planning Wills, Trusts and Probate Estate Tax Reduction Estate Freeze Techniques Tax Planning Business Succession and Reorganization Partnerships/LLCs Corporate Law Buy-Sell Arrangements Charitable Planning Tax Controversies Settlement/Disability Trusts  WORK EXPERIENCE PRIOR TO LAW SCHOOL Certified Public Accountant, Price Waterhouse, Houston Texas  PROFESSIONAL LEADERSHIP Atlanta Bar Association President, Atlanta Bar Estate Planning and Probate Section (2004) Editor, The Mortmain, Newsletter of the Estate Planning and Probate Section (2000) Atlanta Estate Planning Council North Georgia Estate Planning Council Member, Board of Directors (2001-2002) Georgia Bar Association Chair, Fiduciary Legislation Sub-Committee to Repeal the Rule Against Perpetuities Member, Taxation Section Certified Public Accountant, Georgia  CIVIC LEADERSHIP ·         Georgia Special Olympics – Honorary Board of Directors (2009) ·         Ducks Unlimited – Senior Vice President, DU, Inc., DU Canada Board of Directors, Wetlands America Trust Board of Directors (2006-2011), Georgia State Chairman (2003-2006) ·         Co-Founded “Three-Oh-We-Go”, a homeless outreach project and pillar project of Project Live Love, Inc. (2010) ·         Boy Scouts of America – Former Asst. Scout Master, Troop 370, Atlanta, GA.  PUBLICATIONS ·         “Medicare Set Aside Trusts (Am I Required To Do One?)” published in the Fall 2009 Verdict Magazine ·         “Trust Protector Committees for Special Needs Trusts” published in the Fall 2009 Georgia Special Olympics magazine ·         “Trust Protector Committees for Special Needs Trusts” published in the Fall 2009 Georgia Special Olympics magazine ·         “Settlement Trusts and Medicaid Exempt Supplemental Needs Trust – What the Georgia Plaintiff’s Attorney Needs to Know,” published in the Winter, 2003 issue of The Calendar Call magazine ·         “Statutory Freeze Partnerships: A Useful Estate Planning Technique,” published in the February, 2001 issue of Estate Planning magazine ·         “Recent Partnership Changes Affect Estate Planning,” published in the October, 1998 issue of Estate Planning magazine  APPELLATE DECISIONS ·         In Re:  Estate of Sonja Smith Sellers, 247 Ga. App. 811, 545 S.E.2d 385 (2001) Court of Appeals, State of Georgia  SEMINARS PRESENTED ·         Trust Reformation and Modification (The Law and the Lore of Court Amended and Court Created Irrevocable Trusts)  Georgia Bar Association, Special Needs Trusts, Atlanta, GA  April 2011 ·         Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Jackson Hole, WY, February 2011 ·         Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Steamboat Sprints, CO, February 2010, Atlanta, December 2010 ·         Settlement Trust Update, Georgia Trial Lawyers Association, Atlanta, GA, April 2009 ·         Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Park City, UT, February 2009 ·         Perpetual Trusts in Georgia? (And How to Fix the Broken Ones),Atlanta Bar Association, Estate Planning and Probate Section, November, 2008 ·         Estate Planning Update, General Trial Practice Section of Georgia Bar Association, Amelia Island, FL, March 2008 ·         Estate Planning Update, Georgia Bar Association, Update on Georgia Law, Park City, UT, February 2008, Atlanta, December 2008 ·         The Rule Against Perpetuities, Has Its Time Expired in Georgia, Georgia Bar Association Fiduciary Law Institute, St. Simons Island, Georgia, July 2007 ·         Professional Client Counseling, Georgia Bar Association Fiduciary Law Institute, St. Simons Island, Georgia, July 2007 ·         Estate Planning Update, Georgia Bar Association Update on Georgia Law, Steamboat Springs, CO, February 2007, Atlanta, December, 2007 ·         Use of Preferred Partnership Interests, Atlanta Tax Forum, January, 2006 ·         Fixing the Unfixable (The Law and Lore of Court Amended and Court Created Irrevocable Trusts), Georgia Bar Association Fiduciary Law Institute, St. Simons Island, Georgia, July, 2004 ·         Ethical Issues in Estate Planning, Conflicts of Interest in Closely Held Business Representation, Georgia Bar Association, Atlanta, Georgia, March, 2004 ·         Ethical Issues in Estate Planning, Conflicts of Interest in Closely Held Business Representation, Georgia Bar Association, Atlanta, Georgia, March, 2003 ·         Ethical Issues in Estate Planning, Conflicts of Interest in Closely Held Business Representation, Georgia Bar Association, Atlanta, Georgia, March, 2002 ·         A Closer Look at Family Partnerships, 46th Annual Institute, Georgia Bar Association Institute for Continuing Legal Education – Athens, Georgia, February, 2001 ·         Freeze Partnerships in the Estate Plan, Atlanta Bar Association Estate Planning and Probate Section, Atlanta, GA, October, 2000 ·         Insurance Planning With Statutory Freeze Partnerships, Estate Planning Council of North Georgia, Atlanta, GA, September 1998 ·         Tax Issues Affecting the Elderly Client, Lorman Seminars, Atlanta, GA, September 1998 ·         Recent Georgia Probate and Trust Law Developments, Georgia Bar Association Institute for Continuing Legal Education - Atlanta, Georgia, December, 1997 ·         Recent Georgia Probate and Trust Law Developments - Satellite Broadcast throughout Georgia, Georgia Bar Association Institute for Continuing Legal Education, December, 1997 ·         Advanced Estate Planning in 1997, American Express Financial Advisors, Atlanta, GA, November 1997 ·         Estate Tax Planning in 1997, Georgia Bar Association Institute of Continuing Legal Education, Atlanta, Georgia, September, 1997 ·         Advanced Estate Planning in 1997,  Independent Distributor Association, Atlanta, GA, September, 1997 ·         Advanced Estate Planning in 1997,  Association of General Contractors, Atlanta, GA, May, 1997 ·         Recent Georgia Probate and Trust Law Developments - Georgia Bar Association Institute for Continuing Legal Education - Breckenridge, Colorado, January, 1997 ·         Advanced Estate Planning in 1997, National Association of Home Builders, Houston, TX, January, 1997 ·         Advanced Estate Planning in 1996, Blue Chip Enterprise Initiative, Sponsored by the National Chamber of Commerce, Atlanta, GA, September, 1996 ·         Advanced Estate Planning in 1996, National Association of Home Builders, Houston, TX, January, 1996 ·         Settlement Trusts - What To Do With The Proceeds, Georgia Trial Lawyers Association, St. Simons Island, GA, October, 1995 ·         Advanced Estate Planning in 1995, Rotary Club, Augusta, GA, May, 1995 ·         Advanced Estate Planning in 1995, National Association of Home Builders, Houston, TX, January, 1995 ·         Settlement Trusts, Georgia Trial Lawyers Association, Atlanta, GA December, 1994 ·         Estate Planning With Family Limited Partnerships and Limited Liability Companies presented to:  Middle Georgia Chapter of the Georgia Society of CPA’s, August, 1994; Brunswick Georgia Chapter of the Georgia Society of CPA’s, July, 1994; Atlanta - North Perimeter Chapter of the Georgia Society of CPA’s, June, 1994; North Atlanta Chapter of the Georgia Society of CPA’s, February, 1994