is of counsel at Burton, Fuller & Associates, P.C. He earned his bachelor's degree from Iowa State University and his J.D. degree from Drake University. Mr. Hupp is admitted to practice law in Illinois.

is a partner in the law firm of Shoenberg Finkel Beederman Bell Glazer LLC in Chicago, Illinois, where she is known for her diverse skill set, practicing in the areas of federal and state tax controversy and consulting, offshore account and FinCEN disclosures, estate planning, probate, estate and trust administration, and general business law. Ms. Mertens has negotiated many tax resolutions with the IRS and Illinois Department of Revenue, reducing her clients' overall tax liabilities and helping them lower their monthly payment. She has been published in several periodicals including Debits and Credits, a newsletter by the Independent Accountants Association of Illinois. She is presently the Newsletter Editor of the ISBA's Federal Taxation Committee and sits on the Illinois Bar Journal Editorial Board. Ms. Mertens is also a member of the CBA's State and Local Tax Committee, and has lectured and prepared seminar materials for accountant and attorney education on a variety of topics, including offers in compromise, trust fund recovery penalties, IRS Voluntary Classification Settlement Program for workers, foreign reporting requirements, and the IRS' Offshore Voluntary Disclosure Program and compliance procedures. In addition, she assists large and small businesses with all stages of their business, from formation of an entity to contracts to employee issues, and dissolution. Ms. Mertens earned her B.A. degree, cum laude, from Trinity International University and her J.D. degree, with honors, from Chicago-Kent College of Law, Illinois Institute of Technology. She is admitted to the Illinois State Bar Association, U.S. District Court for the Northern District of Illinois, United States Bankruptcy Court and United States Tax Court. Ms. Mertens has also been admitted pro hac vice in several state and federal courts.

is the president and shareholder at The Estate Planning Center. Mr. Ferguson designs and implements successful planning for all sizes of estates, from small-estate Medicaid planning to sophisticated High Net Worth Wealth Design transfer tax planning. He is a member of LifeSpan LLC, a professional association of attorneys unreasonably committed to delivering their clients exceptional estate planning results, and innovators of Wealth Reception™ concepts; the National Network of Estate Planning Attorneys (charter member); and the Illinois State Bar Association (member, Trusts & Estates, Agriculture Law, and Elder Law). Mr. Ferguson earned his B.A. degree, magna cum laude, from Buena Vista College and his J.D. degree from The University of Texas School of Law. 

is of counsel at Hahn Loeser & Parks LLP. She concentrates her practice in traditional and special needs estate planning, general probate, and guardianship matters. Ms. Willard is a member of the Academy of Special Needs Planners, a professional network that provides the highest quality service and the latest information on legal developments nationwide, as well as a forum for exchanging best practices in providing service to persons with special needs. She received her B.A. degree from the University of Montana and her J.D. degree from DePaul University College of Law. Ms. Willard is admitted to practice law in Illinois, and is a member of the Chicago Bar Association.

is an attorney with the Naperville Law Firm of Brooks, Tarulis & Tibble, LLC. His practice is focused on representing business owners and high net worth families in the areas of estate planning, business succession planning, wealth transfer planning and the administration and settlement of trusts and estates. Mr. Wilen has substantial expertise in many areas of the tax law ranging from advising start-ups on choice of entity issues, income tax issues for family controlled and closely-held entities, assisting with compliance on estate, gift and fiduciary tax returns and representing taxpayers in controversies with the Internal Revenue Service and other tax authorities. He earned his B.A. degree in finance from Michigan State University, Eli Broad College of Business. After undergraduate college, Mr. Wilen attended the Detroit College of Law (which is now known as Michigan State University College of Law), receiving his J.D. degree, cum laude. After law school, he pursued graduate legal studies at the New York University School of Law receiving an LL.M. degree in taxation. Mr. Wilen is licensed to practice in Illinois and Michigan. He has also been admitted to practice before the U.S. Tax Court and the U.S. District Court for the Northern District of Illinois. Mr. Wilen is a member of the DuPage County Bar Association, and a past president of the DuPage County Estate Planning Council. He is a frequent speaker on topics relating to the taxation of estates and trusts. Mr. Wilen is a long-time resident of Naperville and is very active in the community having served as the Board President of Senior Home Sharing, a non-profit organization, dedicated to providing seniors in DuPage County with an opportunity to live independently in affordable family-style homes. He also served as the Board Secretary for the Indian Prairie Educational Foundation, a non-profit organization, dedicated to providing enhanced educational programs for students in the Indian Prairie School District 204.