is an attorney with the law firm of Smith, Gambrell & Russell, LLP. His practice focuses primarily on tax and financial planning. Mr. Mandarino writes and speaks extensively on a wide range of business, tax and finance topics. He has published over 100 articles in journals and in-house newsletters, and has participated in over 200 presentations and seminars. Mr. Mandarino's articles have appeared in the National Law Journal, Mergers & Acquisitions magazine, Tax Notes Today, Journal of Real Estate Taxation, Journal of S Corporation Taxation, Journal of Multistate Taxation, Tax & Finance Newsletter and NYU Institute on Federal Taxation. In addition, he has spoken at meetings and seminars organized by numerous organizations, including the American Bar Association, White House Conference on Small Businesses, U.S. Small Business Administration, Georgia Electronic Commerce Association, Federation of Exchange Accommodators, International Reinsurance Conference, Service Corps of Retired Executives, and the United Way, as well as several panel-type TV discussion programs. Mr. Mandarino earned his B.A. degree from the University of Toronto; his J.D. degree, cum laude, from Loyola University School of Law; and his LL.M. degree from New York University School of Law.

is the owner and manager of Strategic Property Exchanges, LLC, providing tax deferred like-kind exchange services. He is a certified exchange specialist in Section 1031 exchanges by the Federation of Exchange Accommodators. In addition, Mr. Robison practices in the areas of taxation law, business law, succession planning for family owned businesses, tax deferred exchanges, including forward, reverse, construction exchanges, parking arrangements and personal property exchanges, and estate planning law. He is a certified specialist in federal taxation law by the Ohio State Bar Association. Mr. Robison earned his B.A. and J.D. degrees from the University of Cincinnati and his LL.M. degree in business and taxation from the University of Bridgeport. He is a member of the Ohio State Bar Association (member, Tax Section, Tax Committee).

is the principal and managing attorney of Steven Law Office in Spokane with a practice emphasis in the area of landlord-tenant relations and housing. He practices in both state and federal courts in all Washington counties east of the Cascades and in northern Idaho. Mr. Steven litigates landlord/tenant cases involving eviction, ejectment, commercial litigation, fair housing claims, and a variety of other landlord-tenant issues. He is one of the few attorneys in Washington to actually defend a fair housing case in a federal court jury trial. Mr. Steven is acting counsel for numerous property owners, landlords, management companies, mobile home parks, and subsidized housing providers. He is active in legislative reform and advisory counsel for the Washington Apartment Association. Mr. Steven earned his B.A. degree from the University of Oklahoma and his J.D. degree from Gonzaga University School of Law. As a licensed instructor in real estate, he frequently lectures to attorneys, property managers, law enforcement, and owners at continuing legal education programs. He is the author of From Landlord/Tenant to Debt Collector/Consumer and Back Again, Gonzaga Law Review, and A Comparison of Residential Tenancies in Idaho and Washington State (2013), now available on the internet, publication pending. For the last several years, Mr. Steven has been an invited speaker at the Trends conference in Seattle, Washington, the northwest's largest rental housing management conference. As one of the most highly evaluated CLE instructors statewide in 2003, he was selected by the Washington State Bar Association to speak in the WSBA Encore "Best of CLE" series. Mr. Steven is a frequent speaker for the Washington State Bar and Spokane County Bar Association. He is a member of the Washington State, Idaho, Spokane County, Federal and Eastern District of Washington Bankruptcy bar associations. In 2019, Steven Law Office was named Top Housing Law Firm of the Year by Lawyer Monthly magazine. In 2023, Inc. magazine named Steven Law Office a Power Partner in business. Mr. Steven was named by National Business Institute, a nationwide CLE sponsor, as the "Outstanding Faculty Member of the Year for 2023", based upon peer review and other factors.

is counsel in the real estate group of the law firm of Reed Smith LLP. He represents clients in all major aspects of transactional real estate law, including property acquisition and disposition, land use and development, leasing and subleasing, and real estate finance and entity structuring. Mr. Kogan's clients have included large global retailers, professional sports franchises, hotel and restaurant developers, major industrial and manufacturing businesses, software and information technology companies, entities engaged in commercial transportation and waste disposal, and owners of retail and other properties. He focuses his practice on complex transactions involving the multi-purpose development and redevelopment of large-scale properties in Western Pennsylvania and elsewhere, which frequently include extensive and innovative arrangements with public and quasi-public agencies for the use of former industrial, commercial, and institutional sites. In connection with such transactions, Mr. Kogan has assisted clients in securing public-private financing, and entering into partnership and development agreements governing the use and development of Brownfield and grayfield sites. He has lectured extensively on issues of real estate law and commercial development in Western Pennsylvania. Mr. Kogan earned his B.A. degree from the University of Michigan and his J.D. degree, with honors, from Emory University School of Law.