AAFM ® Board of Standards and Experts
AAFM ® Global Board of Standards and Advisory:
- Professor Dr. Roberto J. Santillán Salgado - Master of Science in Finance Program at EGADE-ITESM, Monterrey Campus - Founder AAFM ® Latin South America
- Prof. Dr. George S Mentz, JD, MBA, CWM ®, MFP ® – AAFM CEO USA – CEO - Board of Standards – International Lawyer - Lic. Counselor of Law and Notary Public***
- Dr. Ciro Martinez II, PhD, JD, LLM, MBA, CWM, MFP, CEC – Hon. Academic Standards - AAFM Law Certification Program www.llmprogram.org
- Dir. Carl Thong, MBA, CWM ®, MFP – AAFM ® Asia (President of Asia Standards and Accreditation) - Founder AAFM ® Asia Chapter & Training
- Dr. Ishaq Shafiq – PhD, MFP, ChE – AAFM ® Global Advisor – USA and ACCE Economists – Quantum Consultants USA. Royal Society of Fellows Alliance
- Dr. Cornell Collins, PhD, MPM, CIPM, BCSH, CPM, CHt. – Bahamas, India and Canada – Global Advisor AAFM® and AAPM® - India, Canada, Bahamas
** The AAFM ® Super Board of Standards is responsible for keeping the standards of AAFM at the highest level which includes approving accredited schools and colleges such as ABA AACSB ACBSP EQUIS and government recognized programs. Administrative decisions for the Global Certification and Accreditation Operations are solely subject to the company law, operating agreements, and or statutory bylaws** Faculty Award Winners, Honorary Advisors, Advisory Council Members, and general members can not legally act or speak for the organization nor counsel or advise the organization in any legal capacity. Board members advise the legal management on academic standards and quality.
Experts approved by AAFM ® International Board of Standards USA
AAFM ® Board Approved - Speakers and Professors - AAFM ® Approved Certified Trainers in Wealth Management, Tax, Compliance, Risk, Internatinal Investing, and Trusts. These professors are part of the AAFM Alliance with the Diamond Graduate Law Program and the Royal Society of Fellows under the recommendation of Prof. Byrnes and Prof. Mentz. These professors conduct international law, tax, finance and risk courses that are approved for AAFM® Certification Training.
"The Most Highly Credentialed Group of Speakers on Earth" ™
List of AAFM Approved Law School Professors for Executive Courses.
Dr. Joel M. DiCicco, Ph.D., CPA, PFS, CFF, CHE, CWM®
Dr. DiCicco has more than 25 years of practitioner experience in the areas of finance, taxation and accounting. While he gained much of his expertise in the valuation, tax treatment and structure of sophisticated financial instruments from his tenure with the IRS Financial Products Specialists division, his history includes work for the National Futures Association, Republic National Bank, and Security Pacific Merchant Bank. Currently, Dr. DiCicco is an adjunct Professor for Florida Atlantic University’s Executive MBA program and the Managing Partner at the DiCicco Financial Products Institute, LLC, providing training in all areas of finance, accounting, and economics. Additionally, he conducts certification programs for the American Academy of Financial Management, as well preparation courses for both the Certified Financial Planner and Chartered Financial Analyst exams.
Dr. DiCicco was twice invited to speak before Senate Finance Committee staffers on hedge funds and other emerging financial products issues. He was the Lead Instructor for all levels of the IRS Financial Products and International Taxation courses and taught numerous seminars for the IRS on topics such as Embedded Options, International Accounting, and Hedge Funds. In addition, he spoke in a variety of venues on a myriad of financial topics, including monetizations, financial synthetics, hedge funds, and fair value accounting, just to name a few.
Dr. DiCicco earned his PhD in Public Administration at Florida Atlantic University with a concentration in public budgeting and finance and special emphasis on tax policy and structured financial products. He also holds a Master of Business Administration in Finance from Manhattan College and a Master of Science in Taxation from Florida International University. He is a licensed Certified Public Accountant in the states of New York and Florida. In addition, Dr. DiCicco is a Personal Financial Specialist and Certified in Financial Forensics by the American Institute of Certified Public Accountants. Lastly, Dr. DiCicco is a member of the American Academy of Financial Management and holds the Certified Chartered Economist and Chartered Wealth Management certifications.
Dr. Simon Peter Horn has been Associate Professor at the Graduate School of International Management of L’Ecole Nationale des Ponts et Chaussees since 1993; professor at the International School of Management, New York Institute of Technology; and visiting professor at Thomas Jefferson School of Law, LL.M. in International Taxation. He was Vice-president of Nautilus Biotech, S.A., responsible for the commercialization of the firms research and development capabilities; founder and CEO of Euro-Capital Group, Inc., providing full banking, trusteeship, corporate management, executorships, and security services to an International Private banking clientele; founder and President of Athabasca Center Commercial Development Ltda., Canada, a real estate development and investment group; and Director of Accounting of the Government of the Province of Alberta, Canada. He holds a Masters in Law (LL.M.) in International Taxation from Regent University; a PhD in International Business, major in Finance; and M.B.A. in Finance and marketing; and a BSc. in Economics.
Dr. Thomas A. Gionis, a United States Fulbright Scholar in Law, United States Fulbright Senior Specialist Program, serves as Chairman of the American Board of Healthcare Law and Medicine, and is an Adjunct Professor of Law, St. Thomas University School of Law ( Miami, Fl) in the Walter H. and Dorothy B. Diamond International Tax LL.M. Program where he obtained his LL.M. degree. Dr. Gionis previously taught International Health Law and Human Rights as an Adjunct Professor of Law at STU. While obtaining his LL.M. at STU, Dr. Gionis served as Editor-in-Chief of the Royal Society of Fellows Law Review, the official publication and law review of the International Tax LL.M. Program at STU and the Royal Society of Fellows. Additionally, Dr. Gionis is a Fellow of the American College of Legal Medicine; Fellow, International College of Surgeons; and Fellow, Royal College of Surgeons. After completing high school at 16 years of age, Dr. Gionis completed approximately 3 ½ years of college in one (1) year, and started medical school at 17 years of age. He received his M.D. degree at 21, in 1975, from the Medical University of South Carolina, whereupon Dr. Gionis was reported as the youngest person in the United States to complete this accomplishment. Dr. Gionis trained in general, thoracic and cardiovascular surgery at Tulane Medical Center – Charity Hospital, New Orleans, La., and completed his Emergency Medicine Research Fellowship at Harvard University – Massachusetts General Hospital. Dr. Gionis received his JD from the John Marshall Law School, Chicago (Cum laude). He was a member of his law school’s Dean's List for every semester of law school, was in the upper five in class standing, was a member of the Honors Program and was selected as the Editor-in-Chief of the John Marshall Law Review. Dr. Gionis is a member of the Phi Delta Phi Legal Honors Society. Within one (1) year of graduation from law school, Dr. Gionis published three law reviews articles (John Marshall Law Review; Southern Illinois University Law Journal; American University Law Review). Concurrent with his first year of law school studies in Chicago, Dr. Gionis completed the Masters in Healthcare Administration (MHA) program, at Seton Hall University, Center for Public Service. Dr. Gionis delivered the Commencement address at the Seton Hall graduation. Dr. Gionis also holds a Masters in Business Administration (MBA) from the Pepperdine University , Graduate School of Business, where his thesis was selected for inclusion in the Graduate School of Business Library. As a United States Fulbright Scholar in Law, Dr. Gionis lectures world-wide on the law of corporate director fiduciary duties; professional attorney ethics; the Sarbanes-Oxley Act; international law; the international protection of human subjects of clinical research and experimentation; global commerce law and E-commerce, and the law of scientific evidence law. Dr. Gionis has lectured regularly at Harvard University for the past 14 years.
Prof. Stephen Polak, MSA, CPA/PFS, CFE, CFF, started his career with the United States Government during the mid 1980s as a "Staff Auditor" with the Department of Defense - Defense Contract Auditing Agency and has spent the last twenty years with the U.S. Department of the Treasury – Internal Revenue Service as an "Internal Revenue Agent". Currently he is assigned to a LMSB Financial Products group as a "Financial Products and Transaction Examiner" where he is responsible for the examinations of Financial Products used by Multi National Entities. Stephen Polak holds a B.S. Accounting (summa cum laude) from Johnson and Wales University, a M.S. Administration/Management (honors) from Saint Michael's College, and currently is working on his J.S.M. International Tax and Financial Services at Thomas Jefferson School of Law. He is a licensed Certified Public Account, Insurance/Annuity Producer, Stock Broker/Registered Investment Advisor (NASD/FINRA Series 7 and 66) and is a credentialed, Certified Fraud Examiner, Personal Financial Specialist, and Certified in Financial Forensics. His outside activities include reviewing manuscripts for the "Journal of Accountancy" and "The Tax Advisor" as an Editorial Advisor and participating in various professional organizations in the Memphis, TN area, such as, the Tennessee Chapter of Certified Public Accountants, Association of Certified Fraud Examiners, and the Institute of Internal Auditors. Professor Polak is a regular external/internal speaker for the Internal Revenue Service on advance tax topics and has taught financial/computer accounting and individual/corporate tax law at various colleges and universities.
David Lasky, CWM, MFP, prior to c0-founding Scimitar Oryx Partners, was Global Head of Real Estate for Renaissance Capital responsible for the asset management, principal investment and investment banking real estate activities of the Renaissance Group. Prior to joining Renaissance Capital, David was a Managing Director for Deutsche Bank AG, London Head of Capital Markets EEMEA. In this capacity, he was accountable for the debt and capital markets teams focusing on the primary issuance of debt and equity from the EEMEA region on behalf of Deutsche Bank’s clients. David is an board member of the Persiasans Group, Ltd. of Nigeria, Nigeria’s foremost real estate development company. He is also an advisory board member of Maximus Capital, an asset management group focused on Eastern Europe. David is a British and US citizen; he speaks English, German and Polish and has a working knowledge of French, Spanish and Russian. David graduated from the University of California and received a masters degree in Economics from the Jagiellonian University of Cracow, Poland.
Deborah Burand directs the International Transactions Clinic. Burand has divided her career to date nearly equally among the microfinance sector, the U.S. government, and private practice. Prior to joining the University Of Michigan School of Law faculty, Burand worked for seven years in the microfinance sector. Most recently she served as the Executive Vice President, Strategic Services, of Grameen Foundation (a global microfinance network). Burand also is a co-founder of Women Advancing Microfinance (WAM) International. She also sits on the investment committee of a $75 million microfinance investment fund managed by Deutsche Bank, and on the Advisory Council of MicroVest, a specialized fund investing in microfinance. Prior to entering the microfinance sector, Burand held several senior internationally-focused positions in the U.S. government. She worked at the Federal Reserve Board from 1989-1994 as a senior attorney in the international banking section of the Federal Reserve Board’s legal division, and at the U.S. Treasury Department from 1998-2001, first as the senior attorney/adviser for international monetary matters, and then in a policy position as the senior adviser for international financial matters. She also worked for nearly seven years as an international corporate attorney at Shearman & Sterling, a law firm in New York. During her time at Shearman & Sterling, Burand provided pro bono support to Conservation International as it transacted the world’s first debt-for-nature exchange. She also represented bank advisory committees in restructuring the sovereign debt of Brazil, Peru and Vietnam, among others.
James Lavorgna, JD, LLM, CWM, CFP is the President & CEO of Forsyth Wealth Management, Inc., a Registered Investment Adviser and Business Services International, Inc., an international tax and wealth management advisory company. Business Services International, Inc. also provides wealth management instructional courses for the American Academy of Financial Management and the Royal Society of Fellows. Starting in the financial services industry in 1976, Mr. Lavorgna has provided extensive financial and estate planning services to professional athletes, high net worth individuals and business owners. He also works with non-profit organizations and clients that have an interest in charitable giving, family wealth planning, and asset protection. Mr. Lavorgna was an adjunct professor for investments and financial planning at Sussex County Community College during the 1980’s and currently teaches accounting, computerized accounting and business law, a course he developed for the Patrick Henry Community College distance-learning program. He was a thesis promoter and teaches international tax credits as an adjunct professor for St. Thomas University School of Law Masters of Laws Graduate International Taxation program. He now teaches as an adjunct professor for the Diamond Graduate International Tax Program at the Thomas Jefferson School of Law. He is also a Certified Instructor for the American Academy of Financial Management and currently teaches the Chartered Wealth Manager and Chartered Trust and Estate Planner designation courses. Mr. Lavorgna has been a financial planning radio talk-show guest, an international public speaker (recently speaking in the Bahamas, Cayman Islands and Barbados), has been quoted in trade publications, and has independently published numerous articles. He has written the Anguilla Chapter for the Offshore Financial Centers Database for Richmond Publishing, London and is currently completing a book on financial planning and investing called Educated Investing. He also writes articles for ProducersWeb.com, a web magazine for professional financial advisors with a membership of over three hundred thousand. He is listed in the National Register’s Who’s Who in Executives and Professionals 2001-2002 edition and has been listed in the 2005-2006 “Guide to America’s Best Financial Planners” published by the Consumers’ Research Council of America.
Coordinator for International Trusts and Entity Compliance sub-specialty
Casimir Sayn-Wittgenstein, CWM, MFP, prior to co-founding Scimitar Oryx Partners, was Senior Vice President at Renaissance Investment Management, where he helped to launch an Emerging Europe Hedge Fund. As part of the African Origination and Structuring team at Renaissance Capital, Mr. Sayn-Wittgenstein focused on Investment Banking, Real Estate as well building Renaissance's Middle Eastern operations. Prior to joining Renaissance, Casimir was a Senior Officer at EIM Group in London where focused on Family Offices and HNWI. In 2004, Mr. Sayn-Wittgenstein joined EIM Group from Pictet & Cie where he was an Investment Manager in Private Clients and Global Custody. Casimir is a German and Austrian Citizen; he speaks English and German fluently and has a working knowledge French and Spanish. Casimir studied European Business Administration (BAEBA) at the European Partnership of Business Schools and graduated from Hendon Business School specialising in Management and Marketing. Mr Sayn-Wittgenstein currently serves on the Advisory Board of Armira Partners a private equity investment vehicle focussed on Germany, Austria and Switzerland. Casimir is the Chairman of the Royal Society of Fellows, the premier professional cross-disciplinary society that educates, trains and certifies professionals in international tax, compliance, anti-money laundering and corporate and computer security. He is a member of the International Council of the Salk Institute for Biological Studies.
Michael Preiss, CWM, CMA, RFS, MFP - Preiss is Founder & Chief Investment Strategist of African Asset Management Ltd. Previously he served in the Investment Advisory Group at HSBC Private Bank, serving clients in the Middle East and South Asia. He is also a Director and Economic Advisor to Ceylon Asset Mangement in Sri Lanka. Index Committee member, involved in launching the Celyon Index Fund, the 1st Index fund on the Colombo Stock Exchange. Advisor on Global Board of Standards on Wealth Management and Private Banking curriculum for the Middle-East and Asia with the American Academy of Financial Management (AAFM). He also served as Director and Research Fellow at The Asian Bond Market Forum, a Hong Kong based non-profit think-tank. The ABMF provides policy research on the development of Asian local currency bond markets and advises on bond-market issuance programs and infrastructure development. In this role, Mr. Preiss was working with Thailand’s Ministry of Finance, as one of the founding members of the Asian Bond Market Development Secretariat in Bangkok. A regular guest commentator on Bloomberg TV, CNBC Asia, and the BBC as well as India’s New Delhi Television, a columnist for finance magazine’s in Hong Kong and China, as well Singapore’s Business Times where he contributed the regular “Executive Money Matters” column. He has also been an guest lecturer at the Chinese University of Hong Kong where he taught on Technical Analysis as well as a course on Banking & Financial Institutions with a focus on China’s Financial System. He also taught at the School of Finance – Renmin University in Beijing and has been invited to design a course curriculum on “Fixed Income Securities” for the Graduate School of The People’s Bank of China, China’s Central Bank. Mr. Preiss is a graduate of the European Business School with a major in Finance and international economics, having studied at the schools centers in London, Paris and Bologna, Italy in the respective local languages. In addition he studied in Japan, Korea, and China.
Richard West, (Hon. Guest Lecturer for Law School Courses) is admitted to the bar in Louisiana, New York and England & Wales, and holds FINRA Series 7, 24 and 63 licenses. He is currently General Counsel / Chief Compliance Officer - Pipeline Trading Systems LLC. Prior to joining Pipeline, Mr. West was the General Counsel and Chief Compliance Officer at SecondMarket, Inc. (f/k/a Restricted Stock Partners), where he was responsible for all legal affairs of the company. Before joining the NRE, Mr. West was a principal of West Law Firm, LLC of New York, which he founded in 2000. Before founding West Law Firm, he practiced law for six years with major law firms in New York and New Orleans, specializing in corporate governance, litigation, and director and officer liability. Mr. West graduated with a J.D. from Loyola University School of Law and a B.A. from Tulane University.
Dr. Daniel Schwartz Ribbens Esq. obtained his B.A. and LL.B from the Stellenbosch University, Stellenbosch, and his LL.M. and D.C.L (Doctor in Civil Law) from McGill University, Montreal, Quebec wherein he published his first Ph.D. thesis The Personal Fiduciary Character of Members’ Interse Relations in the Incorporated Partnership. He holds a second Ph.D. from Cambridge University, 1986. Thesis titled In Quest of the Appropriate Code for the Ideal Form for the Proprietary Business. He has published law reviews and a great number of other legal writings.
His successful law practice has been combined with a prominent teaching experience. From 1975 to 1985 he was Senior Lecturer and Associate Professor of Company, Partnership and Insolvency Law at the University of South Africa. From 1987 to 1992, he was part-time lecturer of Company and Partnership Law at the University of Cape Town. He was also part-time lecturer in Trust and Legal Entities, Derivatives Actions, Class and Public Interest Actions at the International Law and Tax Institute in Johannesburg. Professor Ribbens has given numerous conferences in his areas of expertise world wide. Professor Ribbens has been Public Prosecutor for the Department of Justice in Johannesburg; Commercial Law attorney for top law firms in Johannesburg for more than 20 years, and Legal Advisor for the Merchant Bank and Stockbrokers in Johannesburg. From 1986 to 1994, he worked as Intellectual Property Attorney for a law firm in Pretoria.
Hannah Bible Esq., has worked as an advisor to the Asian-African legal Consultative Organization at the United Nations speaking in the General Assembly, scripting legal language for various UN resolutions, and acting as a general advisor within the 6th committee on various legal matters and the 3rd committee regarding economic/ financial issues. Additionally, she has acted as a legal adviser to The World Conservation Union, Pax Romana, and other Intergovernmental organizations within the UN system. She has chaired and continues to sit on several NGO committees relating to microfinance, financing for development, and other initiatives. After attending Fordham School of law and graduating from St. Thomas University School of Law with honors, Ms. Bible acted as an assistant teacher of tax and contracts. Ms. Bible graduated with an LLM in Taxation from New York University and has a BBA in Accounting and prior to law school worked to structure internal compliance mechanisms and headed the reporting of financials for several multi-million dollar non-for-profit projects. As a faculty member of the Walter H. & Dorothy B. International Tax & Financial Services Graduate Program of the Thomas Jefferson School of Law (San Diego), Ms. Bible teaches the law of international trusts & business organizations as well as United States income tax. Ms. Bible is currently a member of the tax section of the Florida Bar.
Anti-Money Laundering and Compliance oriented faculty
Coordinator for Anti Money Laundering and Compliance Specialization
Dr. Robert Munro is the author of twenty-three published books including the five-volume Money Laundering, Asset Forfeiture And International Financial Crimes and the three-volume Cybercrime And Security. A tenured law librarian at University of Florida College of Law, Dr. Munro is the Co-Director of the Center for International Financial Crimes Studies and a Senior Research Fellow and Director of Research for North America of CIDOEC at Jesus College, Cambridge University. His expertise is concentrated on International Financial Crimes, Organized Crime and Intelligence Analysis and he has addressed audiences at Cambridge University, the University of Florida, the University of London, the CIA and the U.S. State Department. He has also created, organized and chaired over 20 conferences on these topics in Miami, Aruba, Curacao, the Bahamas, Washington, D.C., New York City and San Francisco. He is a Barrister and an Attorney at Law.
Alan E. Brill is senior managing director for Technology Services at Kroll Ontrack and leads Kroll’s global high-technology investigation and computer forensic services. With an international reputation in computer and communication security, technology crime response, forensic science and electronic evidence, Alan has completed large-scale information security reviews for multi-billion dollar corporations. He also has experience in criminal investigations of computer hackers, frauds on the Internet, identity theft, misappropriation of intellectual property, as well as telecommunication-related frauds. Prior to joining Kroll, Alan was director of the Information Systems and Information Security bureau of the New York Department of Investigation, where he served as the senior government official responsible for information security, and deputy inspector general in New York City. Alan was also director of professional services for Yourdon Consulting Group and senior manager at Ernst & Whinney (E&W), now Ernst & Young where he co-founded the Data Systems Security Review practice. In the United States Army, Alan served as a project officer on the Army General staff during the Vietnam War, as an advisor on computer and information security policy in the Office of the Secretary of Defense, and as military liaison to the New York City Police Department. He is a major in the U.S. Army Reserve and was visiting faculty for the U.S. Secret Service, the Federal Bureau Investigation (FBI) Academy, the Federal Law Enforcement Training Center and the Federal Financial Institutions Examination Counsel. Alan has also lectured for the John F. Kennedy School of Government at Harvard University and has spoken at events for the American Institute of Certified Public Accountants as well as at the National Convention of the American Bar Association. He has also taught at Practising Law Institute, Federal Bar Association, National Bar Association and Federal Bar Council functions.
Thomas V Cash Senior Managing Director for Kroll before joining Kroll Associates in 1994, Mr. Cash held executive positions in the U.S. Justice Department’s Drug Enforcement Administration (DEA) with extensive experience in conducting investigations and money laundering investigative operations in over 30 countries. With specializations in Europe, the Caribbean and Latin America, Tom served seven years as Special Agent in Charge of DEA’s Florida and Caribbean Division, consisting of 13 domestic and 11 foreign offices. From 1995 to 2000, Tom served as Senior Managing Director for Kroll Associates’ Latin American region. During that time Mr. Cash installed money laundering systems for major Mexican and Dominican banks that were later put to the test when the United States government seized $7 million from these banks in a sting known as “Operation Casablanca”. Subsequently all the money was returned. Tom has also been involved in overseeing numerous kidnapping and ransom matters in Latin America as well as assisting corporations in the taking of precautions to prevent these types of disasters through utilization of armored vehicles and family and driver training in kidnapping prevention. With an extensive background in international narcotics trafficking, money laundering and fraud investigations, Mr. Cash has testified as an expert witness in Federal courts and has personally led some of the most significant United States International investigations ever attempted by the United States Government. In 1990, Tom received “Das Verdienstkreuz 1.Klasse”; the Highest Civilian Award bestowed by the Federal Republic of Germany for exceptional service. He is also the holder of the Presidential Rank Award presented by President George Bush in 1991 for distinguished service. Mr. Cash received a B.A. from Georgia State University, completed a Graduate Program in Public Administration at American University of Washington D.C. and has attended Harvard University’s John F. Kennedy School of Government.
Phillips G. Gay, Jr., annually provides the AML training for 30 of the 50 state banking associations, as well as speaking at several national and regional banking association events. Moreover, he trains bank associations on bank security. He was a Senior Vice President at the Commercial Bank of Florida, in Miami, and President of the Compliance Advisory Service in Coral Springs. Before this, he managed the Compliance/Community Reinvestment Act programs for the Bank of North America, and for First Union Corporation. He is a founding partner and senior advisor of the Paragon Compliance Group. Phil attended the University of Alabama and Florida State University, earning a Bachelor of Science in Management and Business Administration. He is a High Honors graduate of the School for Bank Administration at the University of Wisconsin and National Graduate Compliance School and has served on their faculties. He holds the designations of Certified Regulatory Compliance Manager, Certified Risk Professional, and Certified Anti-Money Laundering Specialist.
Richard Stephenson (see his bio above) formerly Senior Vice President, Chief Compliance Officer and General Counsel, Home Loans and Consumer Lending at Washington Mutual, Of Counsel to the Financial Services Practice Group of Morrison & Foerster, LLP, and Senior Counsel at Bank of America.
Alan J. Hazen is the President of the National Association for Bank Security, Ft. Lauderdale, Florida. The company provides training, products, publication of a monthly newsletter and consulting services to financial institutions on bank secrecy, anti-money laundering and bank security matters. He had 33 years of international and domestic law enforcement experience with the U.S. Department of Justice, Office of the Inspector General, the U.S. Immigration Naturalization Service, the U.S. Agency for International Development and the New York State Special Prosecutor’s Office. Mr. Hazen served as the Special Agent in Charge for the U.S. Department of Justice, Office of the Inspector General, Miami Field Division, which was responsible for the Southeast of the United States and Caribbean. He served as the Regional Inspector General in Charge of Investigations for USAID in Africa and in Cairo, Egypt. During his 33-year career, he investigated, supervised and managed numerous investigations of organized crime groups, financial crimes, gangs, cartels and terrorist organizations. Mr. Hazen traveled to over 40 countries while working for the U.S. government. He has been an adjunct faculty with the State University of New York, University of Phoenix and American Inter-Continental University teaching 35 different courses in Criminal Justice. Prior to retiring from the U.S. Department of Justice, he traveled to Hungary, Latvia and Jamaica as part of a training team for the Overseas Prosecutorial Development Assistance Training Program. The teams consisted of a Federal Judge, two Assistant United States Attorneys, and an FBI agent. The training was on detecting, investigating and prosecuting corruption cases to judges, prosecutors and law enforcement officers from these foreign countries. He holds an M.S., Criminal Justice, Eastern Kentucky University, Richmond – Fellowship, U.S. Department of Health, Education and Welfare and B.S., Law Enforcement, Eastern Kentucky University, Richmond.
Susan Wind has has worked with the Department of Juvenile Justice, Probation/Parole field and numerous Law Enforcement Departments. Her area of expertise includes: Survey design and instrumentation, research methodology, data collection, grant writing and administration, program design and implementation, statistics and profiling, crime analysis, investigations, GIS (Geographic Information Systems) applications and database administration. While working in law enforcement, she has served on numerous tasks forces including: Felony Lane (Identity Theft), Terrorism and Auto Theft. She was responsible for designing and administering databases for intelligence gathering as well. She is a Certified Crime Analyst (IALEIA) and a Certified Research Planner (IALEP). She is now conducting consulting work with Profit Protection Inc, National Association for Bank Security. She assists with research and training curriculum for bank security - (Identity Theft, Cyber Crimes, Internet Fraud), presents training on specific areas at state-wide conferences, publishes articles for monthly newsletters and brochures (pertaining to cybercrime and identity theft topics). Susan has also been teaching for approximately six years with numerous Universities (on-line and on-ground). During this time, she has created and developed curriculum, lectures and training materials for different courses in the law enforcement field.
Her M.A. Criminal Justice - Susan Wind obtained a Master of Arts Degree in Criminal Justice from Rutgers University, NJ and a Bachelor of Science Degree in Criminology and a minor in Psychology from the University of Tampa, Florida.
International Tax Planning oriented faculty
Walter H. and Dorothy B. Diamond, the benefactors of the LLM Law School program, who became, throughout their nearly seventy year career, the most renown names in the field. Walter H. Diamond is a respected international tax authority and economist. He is co-author, with his wife, Dorothy, of 81 tax and trade books and more than 100 investment booklets. He has written 500 speeches covering the international scene. His weekly and monthly columns appear in The Financial Times and Offshore Investment magazine. Example Publications include Diamond's International Tax Treaties of All Nations (Oxford University Press), Global Guide to Investment Incentives and Capital Formation (Kluwer), International Trust Laws & Analysis (Kluwer), A State by State Guide to Investment Incentives and Capital Formation in the United States (Kluwer), Foreign Tax and Trade Briefs (Matthew Bender). International Withholding Tax Treaty Guide (Matthew Bender), Tax Havens of the World (Matthew Bender) and One of a Kind: Learning the Secrets of World Leaders (Syracuse University Press).
Walter H. Diamond, a widely-known international tax authority, whose serviced tax publication Foreign Tax and Trade Briefs was the first compendium of its kind when published by Matthew Bender in 1950, and still is the "bible" in the field covering current tax laws of 120 countries, is a United Nations Tax Treaty and Free Trade Zone Advisor as well as Editor and Economist of Overseas Press and Consultants. A former Director of International Taxation and Manager of International Taxes for Deloitte Touche and KPMG Peat Marwick respectively, Mr. Diamond also served as Director of the Economics Department of McGraw-Hill International Corporation and Editor of the McGraw-Hill American Letter. Before joining McGraw-Hill, he was Economist for the Public National Bank and National Bank Examiner in the Second Federal Reserve District, having been in charge of liquidation of foreign banks and businesses for the Alien Property Custodian during World War II.
Mr. Diamond is a graduate of Syracuse University and the American Institute of Banking with post-graduate work at Syracuse and New York Universities in international finance. As a United Nations and US AID Advisor, he has handled assignments for more than 50 countries involving taxation, investment, trade development, free trade zones, treaties, export insurance and offshore banking. Mr. Diamond received citations for his assistance in this work from Chief Executive of Honduras and former U.S. Secretary of Treasury Henry Morgenthau, Sr., while former President Eisenhower appointed him to the French Trade Mission to handle investment and tax problems. As a Foreign Analyst of the Federal Reserve Bank of New York, Mr. Diamond helped to prepare foreign exchange recommendations for Bretton Woods.
Dorothy B. Diamond is an author and editor of Overseas Press and Consultants in Hartsdale, New York. Aside from being an author for legal publishers, Mrs. Diamond has contributed articles to national magazines and written travel features for the New York Times, New York Post, Trans World Airlines and the Pan-Am World Guide. A pioneer in consumer education, she was a columnist for two leading trade magazines and wrote 50 booklets on consumer affairs. She won an award from the Merchandising Executives Club of New York City. Mrs. Diamond has enjoyed the honor of being the first woman to address the Stockholm Advertising Club, Barbados Central Bank, and International Tax Planning Association. Mrs. Diamond received her B.A. degree with highest honors from Wellesley College, is a member of Phi Beta Kappa, and obtained a Master of Science degree from Columbia Graduate School of Journalism.
Dr. William Lee Andrews III, Esq. is an international tax attorney, educator, scholar, and entrepreneur. As a recognized authority on global fiscal planning Dr. Andrews works closely with the top legal and financial companies in the world. Dr. Andrews is a prolific writer, having authored a number of articles on subjects such as space tax law, e-commerce, and international tax. He recently completed a book on the Taxation of Space Commerce for Kluwer Law International. Dr. Andrews has been a member of the ABA, American Society of International Law, International Bar Association, International Fiscal Association, International Tax Planning Association, and Virginia State Bar Section on Taxation. His language capabilities encompass Greek, Hebrew, Latin, and Spanish. An honors student who majored in economics Dr. Andrews received his B.A. from Washington & Lee University as well as an M.B.A. from the College of William & Mary. His legal training consists of an LL.M. in Tax, with a concentration in international tax, from the Georgetown University Law Center, where he achieved the high award of "Distinction," and a J.D. and LL.M. in International Tax from Regent University School of Law where he also was an International Tax Fellow. Dr. Andrews also is an ordained minister, holding degrees of Master of Divinity and Doctor of Ministry. To the benefit of his employees and associates he always has applied his theological training to sound business and legal practices and has written extensively in this regard. Previously Dr. Andrews worked closely with La Salle Street legend R. Marshall Barnes as a licensed securities principal and investment banker. He also is adept at founding companies and pioneering new concepts. He has "birthed" or played a major role in spawning some twenty-three companies. Andrews Hunter Company has supplied a range of stores, from Brookstone and Hammacher Schlemmer to K-Mart, with proprietary products. Dr. Andrews operates his own law practice, is a lead online Professor at an M.B.A. program, and an adjunct LL.M. International Tax Professor and JSD Supervisor. As an attorney he is licensed both in the Commonwealth of Virginia and in the Commonwealth of Dominica, serving, inter alia, as outside general counsel to various global entities and as Board Chairman for EPI-USE America, Inc.
Marshall J. Langer, Esq. is one of the top five known authors and speakers in the field of international financial services. He was an attorney for many years with Shutts & Bowen, though retired, is still of counsel. Mr. Langer's first book, How to Use Foreign Tax Havens, was published by the Practising Law Institute (PLI), New York, in 1985. The third edition, Practical International Tax Planning, published by Practicing Law Institute in 1985, is in loose-leaf format and is updated every year. Mr. Langer is co-author (with Professor Rufus Rhoades) of the 6 volume set published by Matthew Bender, Rhoades & Langer, U.S. International Taxation and Tax Treaties. Mr. Langer and his co-author update this loose-leaf set four times per year. For nearly a decade he served as a Diplomat for Trade and Investment for the Government of Grenada. He has previously served as President of the Greater Miami Tax Institute and Vice President of the U.S.A. Branch of the International Fiscal Association (IFA). He has also served on the Executive Council of the International Academy of Estate and Trust Law and is currently on the advisory committees of the International Tax Planning Association (ITPA) and the American Tax Institute in Europe. In his nearly sixty year career, Mr. Langer has been one of the most prolific global speakers in the field. At the University of Miami, Mr. Langer became the first summa cum laude graduate in the history of the law school, where he also went on to teach. He was also Comment Editor of the Law Review, Chief Justice of the Appellate Court, and a member of two honorary societies, Omicron Delta Kappa and Iron Arrow.
Dr. Michael Edwardes-Ker, Esq. holds a M.A., LL.B., and Ph.D. from Cambridge University, London. He has specialized in international tax since 1970. A British solicitor, Michael trained with leading legal and accounting firms in London, Munich and Paris. In 1973 he wrote (with John Chown) The Acquisition of Assets, Companies and Real Estate in Belgium, France, Germany, The Netherlands and the UK, published by the Financial Times. For 6 years he wrote the renowned International Tax Strategy Service. He has been the editor of the International Tax Treaties Service and Tax Treaty Interpretation since they were first published in 1977 and 1994 respectively. He was a Director, and member of the Executive Committee of a New York Stock Exchange quoted corporation.
Kithsiri L. De Silva is a New Zealand revenue official that specializes on the taxation of multinational enterprises. He commenced his tax career as an assessor in the Sri Lankan Department of Inland Revenue where he worked for eleven years specializing in tax intelligence. The Commonwealth Fund subsequently assigned him to the Technical Cooperation (CFTC) as a tax expert to the Department of Taxes, Kenya. After his stint in Kenya, he joined the Department of Taxes, Kenya. Then, he joined the Department of Taxes in Botswana where he worked for sixteen years and served as assistant commissioner in charge of the investigation and intelligence division. During this period he conducted and concluded several highly successful investigations of large multinational companies operating in South Africa. He currently is an investigator at the Corporate Segment of the Department of Inland Revenue, New Zealand.
Kithsiri De Silva has devoted much of his time to the teaching of taxation. He has lectured at the Academy of Administrative studies in Sri Lanka, the Department of Taxes and Institute of Bankers in Botswana, and the Institute of International Taxation in Johannesburg, South Africa. At the invitation of the Commonwealth Association of Tax Administrators in 1996, he presented a paper on the taxation of multinational enterprises at the 17th CATA technical conference held in Harare, Zimbabwe. He has trained Revenue officials in Botswana, Zambia and Swaziland on Tax intelligence and the investigation of multinational enterprises.
De Silva’s research papers on taxation have focused on developing countries and covered administrative and organizational aspects of tax intelligence and investigation work. His paper on Botswana’s Corporate Tax Intelligence System was published by the IBFD. He has presented papers on Sub Sharan Taxation, transfer pricing and the investigation of multinational companies in Africa at international seminars and conferences. Besides his regular duties, he currently is working with developing country revenue departments, such as in South America, on tax collection matters, including software implementation and taxpayer database building.
Knut Olsen is currently completing his Ph.D. at Dundee University in Scotland, having received his LL.M. from the Diamond program, and is now Head of Global Tax & Legal for a Nordin based multinational corporation with responsibility for 80 countries of operation, overseeing over 100 subsidiaries. He was formerly a tax and VAT inspector in Norway, has 25 years experience within taxation. For 4 years he was a lecturer at the Directorate of Taxes for County Tax Inspectors, where he had the sole responsibility for the tax syllabus for the 2nd year students. He was also lecturing at the Norwegian School of Management, Ostfold Regional College and Oslo Advanced College. He is engaged as an international tax course supervisor by PricewaterhouseCoopers, where he gives lectures for the tax lawyers.
His Ph.D. subject is within international petroleum taxation / tax treaties. He fulfilled a LLM and a certificate in international taxation at St. Thomas University, Miami in 2003. He is also authorized as a legal services provider, equivalent to a chartered tax advisor, and as an authorized account. Furthermore, he has Special Subject Examination in Tax Law and 3 years of examination of law.
Dr. Chaowu Jin (Horace King) was employment officer for the Bureau of Labor and Personnel, Hunan Province, PRC, from 1990 to 1994; and Assistant Attorney for the second major law firm in Hunan Province, PRC. He has been attorney at law and legal counselor for major law firms and companies in China. In 2000, he founded and was General Secretary of Peking University Institute of Legal Translation Studies (ILTS). Mr. King has been lecturer of International Business Law at the Guangzhou University, and the University of New South Wales.
He has written several law articles, and 5 books on Law and Economics, published in both English and Mandarin. He holds a J.S.D with major in Economic Law from Peking University School of Law; a M.A. with major in Translation Studies from the Changsha Railway University; and a B.A. from Changsha Railway University Department of Foreign Languages. He holds the LLM, Tax from University of Florida. He speaks Chinese and English fluently.
Prof. Daniel N. Erasmus, founder of EFG Attorneys, & Chairman and CEO of TRM Services, pioneered the advancement of taxpayers’ rights in matters of taxation, ultimately developing a system of tax risk management to circumvent the adversarial nature of tax controversies with tax authorities. He is a world-wide leader in this area of taxation, having taught thousands of professionals & delegates at workshops the principles of tax risk management, and how to implement these principles in MNE’s, internationally.
Prof. Erasmus started his tax career in the mid 1980's at Deloitte & Touche. Shortly thereafter he joined the tax department of Hofmeyr Attorneys, where he was soon appointed the youngest equity director of that firm. After a number of years, he left to form his own tax law firm, attracting various multinational clients, and later headed the tax department of former 100 year old law firm Moss Morris Attorneys. He was the chairman of the Law Society of South Africa's Tax Matters Committee for more than seven years, and still is a member of that committee after it merged with the exchange control committee (serving as chairman and member for more than 10 years). He is co-founder and former lecturer of the University of Johannesburg's Diploma in Tax Practice program, and co-authored VAT for Lawyers: A Guideline; CGT: A Guideline, and more recently Lexis Nexis Butterworth’s Exchange Control & Income Tax Amnesty Handbook. More recently he has convened the first Certificate in Tax Administration in South Africa, and is a professor of International Tax Planning at the Thomas Jefferson School of Law, in San Diego, California. Prof. Erasmus was on a sub-committee on the Katz Commission of Inquiry into Taxation in South Africa, and has been a member of the VAT technical committee for SARS. He is also the founder of the dedicated tax website: http://www.taxtalk.co.za, founder and contributing editor of the successful tax magazine TAXtalk, hosted the tv show TAX Issues on an African satellite business channel (his interviews ae available on youtube - search taxradar) and lectures extensively on various specialist subjects in the field of taxation. As a result of his courses he has guided and also consulted many leading MNE's, including SABMiller plc - in South Africa, Africa, East Europe and has been approached to assist in Western Europe, Old Mutual plc, Accenture, Nampak Ltd, AECI Ltd, Sasol Ltd, WBHO Ltd, Anglo American plc, Barloworld Ltd, The SA Post Office Ltd, Group 5 Ltd, Vodacom Ltd, Tsogo Sun Group, ABSA (part of the Barclays Group) and other prominent companies.
Roy Rohatgi C.A. retired in 1994 as an international partner in Arthur Andersen, being both a partner in its UK firm and the Managing Director and Founding Partner of its Indian firm. He has published three books on International Taxation, one with Kluwer and two with Richmond Law and Tax. He graduated in economics from London University and is a Fellow of the Institute of Chartered Accountants of England and Wales and of India. Mr. Rohatgi serves as the academic director and professor for the diploma course organised by the Financial Services Promotion Agency in Mauritius. And has been the conference director of the leading conference on international taxation in India held annually in Mumbai (Bombay) since 1995.
Prof. Robert Anthony C.A. is the Principal Partner of Anthony & Cie headquartered in France. He is a British Chartered Certified Accountant and is a Professor at Valenciennes University School of Law (France). He is a member of International Fiscal Association and International Tax Planners Association. Prof. Anthony has over the years submitted large number of publications to various professional journals such as Tax Analysts, Accounting & Business, French Property News, FT Expat, International Tax Report, La Tribune, Riviera Times, Shore to Shore, Sunday Business Post, Taxation Practitioner, Tax Planning International, l'agefi Switzerland, amongst others. He also authored the book "International Fiscal Strategy" published by Monitor Press in London in March 1998 and lectures at the faculty of law of Nice University.
Prof. Alwyn de Koker C.A. is Professor of Taxation in the School of Accountancy in the Faculty of Commerce, Law and Management at the University of the Witwatersrand, Johannesburg, and Director of the Masters of Commerce of Taxation. He is a member of the Committee of Academic Advisors and Adjunct Professor at the Thomas Jefferson University School of Law and was formerly an Honorary Professor at St. Thomas University School of Law and also the School of Law at Regent University, Virginia Beach, USA. He has delivered papers on international tax, which is his area of expertise, at various conferences worldwide. He has published extensively and is the author, amongst others, of the definitive tax work entitled Silke on South African Income Tax and the Silke Tax Yearbook as well as co-author of Value-Added Tax in South Africa published by LexisNexis. He is an Executive Board member of the Royal Society of Fellows and an Advisory Board member of the Foundation for Fiscal Studies. He is also an Advisory board member of the Royal Society of Fellows Law Review. He obtained his Bachelors degree in accounting from the University of Cape Town and holds a Master of Commerce in Taxation and a Higher Diploma in Taxation from the University of the Witwatersrand, Johannesburg. Professor de Koker is a member of the Public Accountants’ and Auditors’ Board in South Africa and a member of the South African Institute of Chartered Accounts. He is also a Vice-President of the Offshore Institute in Geneva, Switzerland. Professor de Koker has received significant awards such as Distinguished Lecturer.
Stephen Gray Esq. was educated at Johns Hopkins University (B.A.), American University (J.D., cum laude), and Georgetown University (LL.M. --Tax). He served eleven years in the United States government, as a Page in the United States Senate; an intern at the Administrative Office of the United States Courts; an intern at the Judicial Panel on Multidistrict Litigation and the Federal Judicial Center; an Examiner in the United States Copyright Office, Library of Congress: a Federal law clerk to the Trial Judges of the United States Court of Claims and then to the Chief Judge of the United States Court of Claims (now called the Federal Circuit); and lastly as a Trial Attorney in the Appellate Section, Tax Division of the United States Department of Justice. He taught Appellate Advocacy and Brief Writing in the Attorney General's Advocacy Institute, has taught regular courses for the European Tax Institute in London and Dublin. He is a Director of the International Tax Planning Association and have for many years sat on its governing board, called the Executive Committee. He is a member of the bar of the Supreme Court of the United States, virtually all the bars of the twelve United States Court of Appeals, the Tax Court, the United States District Court for the District of Columbia, the District of Columbia Court of Appeals, and the Supreme Court of Virginia. He published over 50 articles on international tax planning in various countries of the world and have spoken at tax conferences throughout the world have been practicing now for more than 33 years.
Denis Kleinfeld Esq. is a Shareholder of Rothstein Rosenfeldt Adler, P.A. He originally served as an attorney for the Internal Revenue Service in the Estate and Gift Tax Division for four years and then entered into private legal practice in 1975, establishing Kleinfeld & Associates. Currently, Prof. Kleinfeld serves as a strategic legal advisor to affluent families and closely held businesses on sophisticated national and international income tax, estate tax, investment and transaction planning, and asset protection planning matters. He is a well-known lecturer at international conferences and regularly writes articles on issues of importance in these cases. Prof. Kleinfeld is best described as “lawyer, author and teacher.”
Prof. Kleinfeld is co-author of the two-volume Treatise Practical International Tax Planning, published by Practicing Law Institute and is on the Editorial Board of Estate Planning Magazine, published by Research Institute of America. He is a Contributing Editor and monthly columnist for Offshore Investment Magazine (UK), and a lecturer at its annual “Post Graduate Seminar for Professionals” held at Jesus College, Oxford University. His monograph on “Offshore Trusts” has been published by the Florida Bar Association in Trust Administration in Florida and he is the author of the booklet Four Principles of Asset Protection Planning. Prof. Kleinfeld also holds the position of Program Chair for th e annual Florida Bar Association Tax Section Seminar on “Wealth Protection Planning” and is now an Associate Professor of Law in the LLM International Tax Program at the Thomas Jefferson School of Law in San Diego, California.
Coordinator for Immigration of High Net Wealth Individuals, Families, and Highly Compensated Executives Sub-Specialization
Fred Ongcapin is an Adjudications Officer (Policy) for the Policy and Regulation Management Division, Citizenship and Immigration Services, U.S. Department of Homeland Security, Headquarters Office, Washington D.C. He serves as an adjunct professor in courses such as international taxation and business immigration as well as international migration. His current position has authored and led to the publishing of numerous national policy guidance memos and formal regulations as to immigration law for the U.S. Department of Homeland Security. He also provides regular statutory and policy guidance concerning immigration policy for Citizenship and Immigration Services field offices throughout the country due to his subject matter expertise in immigration law. On several occasions, Fred has represented Citizenship and Immigration Services before senior policy level liaison meetings with the U.S. Department of State, U.S. Department of Justice, and certain Congressional Committees on Immigration. Prior to his work at Headquarters, he served as a Field Office Supervisor and Asylum Officer for U.S. Department of Homeland Security, Citizenship and Immigration Offices in San Diego and San Francisco, California. He holds a Masters of Law degree from Thomas Jefferson School of Law and a Juris Doctor from California Southern University School of Law, and has done further graduate studies in international relations at Rutgers University. His expertise is concentrated on Immigration Law and Public Policy, International Financial Aspects of Business Immigration, and Asylum-Refugee Law.
Coordinator, Brazilian Articulation Programs
Debora de Souza Correa is the International Tax and Transfer Pricing Analyst of Temenos Banking Software Company. She have been working as a tax consultant in Brazil for more than five years, two of them at Deloitte - Brazil and three in Azevedo Sette Attorneys of Law. Debora obtained her LL.M in International Tax in 2009 from University of Florida, USA. She also has an MBA in Finance from Ibmec, a post graduation in brazilian taxation from Pontificia Universidade Catolica de MInas Gerais and obteined her law dregree from Milton Campos College of Law, all in Brazil. Recently, Debora updated the chapter about Brazilian Taxation in the Book: "Foreign Tax and Trade Briefs" of LexisNexis. As a faculty member of the Walter H. & Dorothy B. International Tax & Financial Services Graduate Program of the Thomas Jefferson School of Law (San Diego), Debora is the coordinator of the Brazilian articulation programs, as well as lecturer in the field of transfer pricing.
US Tax oriented faculty
Coordinator for US Tax specialization
Robert Bloink Esq. started his career as a litigator for the IRS. In his governmental capacity, Mr. Bloink became recognized as an expert in the taxation of financial structured products. Mr. Bloink’s core competencies led to his involvement in prosecuting some of the biggest corporate tax shelters in the history or our country. Since leaving government service, Mr. Bloink has long been in constant demand as an advisor to America’s wealthiest families, private equity groups, hedge funds, and banking institutions.
Prof. Larry C. Fedro Esq. is the Executive Director of the St. Thomas University School of Law Tax Clinic where he has been a Visiting Professor of Law for eight years. Prof. Fedro was an attorney with the Internal Revenue Service for 37 years before moving into private practice in 2001. While serving at the IRS, Mr. Fedro worked in the following capacities: Estate Tax Attorney (1963-1975), Estate Tax Attorney Manager (1975-1976), Appeals Officer (1976-1983), Appeals Manager (1983-1985, 1988-2000), and Tax Shelter Program Coordinator at the National Office (1985-1988).
Melissa Muhammad Esq. is a Competent Authority Analyst for the Internal Revenue Service based out of Washington DC but travelling globally representing the United States Revenue Authority and engaging with other countries revenues on issues relating to double taxation with tax treaties.
J. Richard Duke Esq. has four times been elected by his peers to list of "Top 100 Attorneys" in the U.S., Worth magazine, December 2005, 2006, 2007 and 2008. He received his Master of Laws in Taxation from the University of Miami School of Law and received his Doctor of Jurisprudence from the Cumberland School of Law of Samford University. He is an Adjunct Professor of Law, Walter H. Diamond and Dorothy B. Diamond Graduate Law Program in International Tax and Financial Services, Thomas Jefferson School of Law (formerly teaching at the Diamond & Diamond Program at St. Thomas University School of Law, International Taxation (LL.M.) Program, Miami, Florida (2000-2007)); Professor of Law at Aristotle University College of Law, Carlsbad, California; and Adjunct Professor of Law at the Cumberland School of Law of Samford University (International Tax and Asset Protection Planning) (1983-1999). Member and Distinguished Fellow of The Royal Society of Fellows (RSOF); Member: International Tax Planning Association; Society of Trust and Estate Practitioners (STEP); International Bar Association (Section on Business Law; Committee on Taxes); Inter-American Bar Association; Tax Section of the American Bar Association; Real Property, Probate & Trust Law Section of the American Bar Association (Committee on Asset Protection Planning); International Law and Practice Section of the American Bar Association (Committees on International Taxation and International Property, Estate & Trust Law, International Private Client Group); The Florida Bar (Real Property, Probate & Trust Law Section, Tax Section, and International Law Section); Alabama State Bar (Tax Section). Co-author updating the six-volume set of books titled International Trust Laws and Analysis, Kluwer Law International; Author: Chapters, Tax Compliance and Reporting For Offshore Trusts and Uses of Foreign Life Insurance in International Estate Planning, Asset Protection Strategies: Planning with Domestic and Offshore Entities (The American Bar Association); contributing editor to Offshore Investment magazine, authoring the monthly feature "Dubai Digest"; Use of Trusts by U. S. Citizens in International Tax Planning, Trusts in Prime Jurisdictions, Kluwer Law International; and co-author of Controlled Foreign Corporation Guide; author of the U.S. chapter for Global E-Business Law and Taxation (in the process of being published by Oxford University Press); co-author Legal Ways to Save Taxes, Offshore Tax Strategies, and Offshore Tax Boot Camp Manual, Second Edition, Research Press, Inc. (Prairie Village, Kansas); and co-author of U.S. Tax Reporting Guide for Foreign Trusts, which is being published by Research Press, Inc. (Prairie Village, Kansas).
Michael J. Rinaldi II is senior partner at Michael Rinaldi & Co. LLP in Washington, DC where he represents US and foreign institutions and families in a broad range of cross-border transactions including international trusts, holding company structures, domestic and offshore limited partnerships and corporations. Well versed in working within multi-disciplinary, international teams, his expertise ranges from tax advice for family offices in structuring operations abroad in Europe and Asia, to taxation of high-net worth individuals, and tax audits and litigation. He has provided expert testimony in the US District Court and US Court of Claims. Additionally, he has provided tax advice in determining federal and state tax liability in criminal investigations and plea agreements with the US Department of Justice in high profile tax evasion and money laundering cases. Mr. Rinaldi specializes in providing tax advice for efficient cross-border financial structures and optimized financial instruments for investment in real estate. He advises European investment banks and private equity real estate opportunity funds with regard to formation, acquisitions, dispositions and development of significant properties and portfolios, both in the United States and in cross-border transactions, utilizing tax treaty networks. Most recently having structured the acquisition of an European automobile manufacturing company. Mr. Rinaldi is also licensed as a certified public accountant in the District of Columbia and is a member of The American Bar Association, Tax Section- Partnership and US Activities of Foreigners & Tax Treaties Committees; International Tax Planning Association; and Society of Trust and Estate Practitioners (TEP). He holds degrees in accounting and tax law (both US and international) having graduated from the University of Maryland; University of Baltimore and St. Thomas University School of Law. Professor Rinaldi is also a contributing author on company law in the treatise “International Trusts Laws and Analysis” Kluwer Law Int’l.
Denis Kleinfeld Esq. (see bio above)
Marshall Langer Esq. (see bio above)
Stephen Gray Esq. (see bio above)
Beckett Cantley Esq. (see bio above)
Coordinator for Tax Software & Compliance Systems
Dr. George L. Salis Esq. is currently Principal Income Tax Analyst (International) at Vertex, Inc., which is one of the largest international tax software companies in the world. He is also Adjunct Professor of Economics at Webster University's MBA program, in Florida. Prior to his position at Vertex, he was engaged as international tax and economic advisor and consultant to various firms such as the St. Abbeys Group, (UK), The Quantum Group, LLC, JurisConsults International Group, LLC, The Scottish Rite Foundation, Inc., to name a few. From 1996 - 2005, he served as the Program Director for the Legal Studies Department at Keiser University, having designed and revised the Department's curricula several times during his tenure. He also served as Dean of academic Affairs of the Lakeland Campus of Keiser University from 1999 until 2002. He has taught Economics, Law, Business and International Trade related courses at several colleges in the US and abroad at the graduate and undergraduate level, and he is frequently a guest lecturer at various colleges and universities in the US, UK, and Europe. He is the author of two books on international law and policy, as well as numerous articles related to international economic law, taxation, global investments, trade, and compliance for various professional journals and trade magazines. A frequent speaker in the international conference circuit in the areas of international trade, tax and economic law, Dr. Salis was the recipient of the Excellence in Teaching Award twice at Franklin Pierce College, in New Hampshire, with other nominations later at New England College, Rollins College, and at Keiser University, Florida. He is a Distinguished Fellow in the Royal Society of Fellows, an international society of lawyers, bankers, and investment, compliance and tax professionals from around the globe and a Distinguished Fellow of the American Academy of Financial Management (AAFM), where he is a member of its Board of Standards. From 2003- 2005, he also served as Director of the Global Wealth Commission for the AAFM. Dr. Salis earned his Ph.D. in International & Comparative Law & Economic Policy, from The Union Institute & University, a Master of Laws in International Taxation from St. Thomas University School of Law, in Miami and a Post- Graduate Diploma in European & International Tax Law, from Robert Kennedy College's Graduate School of Law, in Zurich, Switzerland. He received his law degree with Honours, from the Honours Law programme at the University of Wolverhampton Law School in England, the Specialist Diploma in European Union Law from Holborn College London and Oxford University (UODLE). In 1988, he obtained a Master of Arts in Legal and Ethical Studies, from The University of Baltimore. He earned Bachelors degrees in Economics and Political Science (dual major) with Honors, from The University of the State of New York, Albany, and another in Philosophy and Humanities from Barry University, in Miami Shores. He is active in the International Bar Association, the American Bar Association, the London Court of International Arbitration, and the American Society of International Law, among other international organizations.
E-commerce oriented faculty
Coordinator for E-Commerce Specialization
Ana Penn is the Executive Director of the European Operations, based in Barcelona Spain, of International Business Law Services, (IBLS), www.IBLS.com which is headquartered in Irvine, California. Designed to help business and legal professionals understand Internet laws and regulations. IBLS provides worldwide interactive source of information and counsel for legal issues relating to the Internet. Ms. Penn coordinates and directs IBLS’ legal and management teams, consisting of law professors, attorneys, finance, marketing and IT professionals. In addition, Ms. Penn is teaching law courses at St. Thomas University, School of Law, Miami, Florida, and Nova Southeastern University, Wayne Huizenga Graduate School of Business and entrepreneurship, Ft. Lauderdale, Florida. Professor Penn has a master of law in International Banking and Financial law from Boston University, School of Law, Boston, Massachusetts; a master of law in Taxation from Golden Gate University, School of Law, California and a Juris Doctor degree from Western State University, College of Law, California. She also studied European Community law at Cambridge University, Gonville and Caius College, Cambridge, England. She frequently lectures at European Schools and conferences throughout the United States.
Dr. Claudia Gramaccia was a specialized researcher for the following countries areas: Belgium, The Netherlands and Luxembourg in the Project VAT Rates Harmonization in the EU realized by the EU Commission; and DG XXI and University of Bolongna, “Instituto Giuridico Antonio Cicu”, Italy. She has served as research fellow and research project co-ordinator for several studies and Institutions. She has been a Professor at the American University of Rome, Italy, in the area of International Taxation and E-commerce Taxation. She was Assistant Professor of Tax Law at the University of Perugia, Italy, Faculty of Economics. She completed an internship at the International Bureau of Fiscal Documentation, Amsterdam, The Netherlands. Dr. Gramaccia holds a Ph.D. in European and International Tax Law at the Katholieke Universiteit Leuven, Belgium; a degree on Economics from the University of Perugia, graduating Summa Cum Laude; and her Degree in Accounting from F.Scarpellini Foligno, Italy.
George Summerfield Esq. is a practicing attorney at Stadheim & Grear, Chicago, Illinois since 2000. He is responsible for all phases of intellectual property licensing, litigation and appeals to the United States Court of Appeals for the Federal Circuit. From 1998 to 2000 he worked as Intellectual Property attorney at Hill & Simpson PC, Chicago, Illinois. From 1996 to 1998, he worked as Intellectual Property attorney for Rader, Fishman & Grauer, Chicago, Illinois. He worked for the Intellectual Property Department of Pennie & Edmonds, Washington, D.C., from 1991 to 1996. He completed a Fulbright fellowship at the Office For Inventions and Trademarks, Bucharest, Rumania. He was an investigative attorney at the U.S. International Trade Commission from 1988 to 1990. From 1987 to 1988, he worked as Intellectual Property attorney for Varnum, Riddering, Schmidt & Howlett. Prof. Summerfield obtained his J.D. from Wayne State University Law School and is member of the following Bar Associations, U.S. Supreme Court; U.S. Courts of Appeal for the Federal and Seventh Circuits; U.S. District Courts for the Northern District of California, the Eastern and Western Districts of Michigan, the District of Connecticut, the District of Arizona, the Northern District of Illinois, and the Northern District of Texas; the United States Court of Federal Claims; and the State of Michigan; American Bar Association; American Intellectual Property Law Association; International Federation of Intellectual Property Law Counselors (FICPI).
Legal Research & Writing oriented faculty
Coordinator for Legal Research & Writing
Prof. Gordon Russell, Esq. prior to being a founding Associate Dean at Lincoln Memorial University School of Law was the founding Associate Dean at Charleston School of Law in 2004, and before that he directed St. Thomas University's law library and served as an associate professor of law. He taught first-year legal research and writing, advanced electronic research for upper classes and computer assisted legal research as well as taught an online distance education class in the International Tax LL.M. program. Mr. Russell was a member of a panel presentation "Embracing Virtual Technologies: A Library Experience with Virtual Reference and Artificial Intelligence" at the November 17th 2003, VRD 2003 Digital Reference Conference in San Antonio, Texas and spoke on "The Future of the Law Library" at the SEALS Conference - Friday, July 25, 2003, Ritz-Carleton, Amelia Island, Florida.
He was a panelist on "The Librarians Role in Space Planning - Fast Forward," at the ABA Section of Legal Education and Admissions to the Bar, Law School Facilities Committee, Bricks, Bytes and Continuous Renovations Conference, March 20, 2003, Suffolk University Law School, Boston, Massachusetts and spoke at the July 2001 Association of Law Libraries Conference on "David In, Goliath Out? Do We Need Larger Libraries to Accommodate More Books?"; he presented "Redefining Academic Legal Reference - Meeting the Challenge of Distributed Users" at the 2nd International Conference on Technology in Teaching and Learning in Higher Education, June 2001 in Samos, Greece and presented "Re-engineering the Law Library as a Virtual Reference Support Center," ICTE April 2000 Conference in Potchefstroom, South Africa. He published Reengineering the Law Library Resources Today For Tomorrow's Users: A Response to 'How Much of Your Print Collection Is Really on WESTLAW and LEXIS-NEXIS?' 21(2/3) Legal Reference Services Quarterly 29, 2002 and co-edited Law Library Collection Development in the Digital Age. Haworth Press, Inc. 2002. He is a member of the American Association of Law Libraries, the American Association of Law Schools, and the Canadian Association of Law Libraries. Mr. Russell received his B.A. degree from Brigham Young University, M.L.S. from Brigham Young University, LL.B. from University of Western Ontario and J.D. degree from the University of New Mexico.
Gordon Russell Esq. (see bio above)
Dr. Robert J. Munro Esq. (see bio above)
Kim Bloink Esq. (bio forthcoming)
Bankruptcy oriented faculty
Richard Stephenson Esq. (see his bio above).
Richard Frimmer Esq. J.D. Harvard Law School, over 30 years of experience in turnarounds and bankruptcy, head of the Corporate Group at Luce, Forward, Hamilton & Scripps, San Diego.
Grant W. Newton, CMA, CPA, Ph.D.: Professor of Accounting at Pepperdine University, author of Bankruptcy and Insolvency Accounting: Practice and Procedure, 6th edition and co-author of Bankruptcy and Insolvency Taxation, 2nd edition; Executive Director of the Association of Insolvency and Restructuring Advisors; Member, AICPA Task Force on Financial Reporting by Entities in Reorganization Under the Bankruptcy Code.
Prof. Harry Aschbacher Esq. Law faculty, University of Geneva (Switzerland), Law degree, University of Geneva; LL.M. in International Economic Law, Catholic University of Peru, Head of Legal for Trade Finance, Banque Cantonale Vaudoise (BCV), global responsibility for workouts and restructuring.
William Smelko Esq.: J.D. University of Michigan, over 27 years of experience as a consumer bankruptcy attorney.
*In Memoriam for Faculty that Created the Program Materials and / or Curriculum
Dr. Klaus Vogel, deceased, was, since its inception, a critical advisor to the program for its tax treaty and its international tax research related courses, and to Prof. Byrnes. His work on international tax law started in the mid-1960s and gained momentum in 1977 when he moved to Munich University to set up a research center for international taxation, including a world-class library in international tax literature. Here he focused on his masterpiece, an academic commentary on the OECD model treaty, based on comparative and international tax research, providing in-depth analysis for a worldwide readership. The first edition of the German version was published in 1983; the fifth edition, which was still largely overseen by himself, will be on the market in early 2008. Dr. Vogel held prominent positions both in his home state and in international tax institutions around the world. He was a member of IFA's Permanent Scientific Committee from 1974 to 1990 and wrote two General Reports for its Annual Congresses (1984 and 1993). He was a member of the OECD Advisory Group on the Model Tax Conventions and an IBFD consultant on tax treaty projects as well as a member of the Academia Brasileira de Direito Tributario. He founded the annual Munich Tax Conference (Münchner Steuerfachtagung) and presided over the German Association of Constitutional Lawyers (Vereinigung der Staatsrechtslehrer) when German reunification provided the academic world with one of its strongest challenges.
Prof. Arnold Rosenberg, Assistant Dean of Thomas Jefferson, is the Chairman of the California Bar Association Consumer Financial Services committee. While at Harvard he won the West Publishing Company Hornbook Award for Outstanding Scholastic Achievement. After 12 years at the San Francisco law firm of Bancroft, Avery & McAlister, during which he served as chair of its Litigation Group, in 1997 Dean Rosenberg became General Counsel of California Pacific Bank and formed his own firm in San Francisco focused on commercial transactions, bank regulation, commercial litigation and the technology industry. He taught banking law and commercial transactions as an adjunct professor at Golden Gate University School of Law for two years before joining full time academia at Thomas Jefferson in 2002. He began his career in 1976 as a civil rights, consumer protection and labor lawyer in Chicago and spent two years at AT&T in New York. His numerous publications include: Classification of Foreign Filing Systems, in S. Sepinuck, ed., Practice Under Revised Article 9 (American Bar Association, forthcoming); Motivational Law, 56 Clev. St. L. Rev. 111 (2008); Regulation of Unfair Bank Fees in the United States and the European Union: Current Trends and a Proposal for Reform, in Evolving Legislation on Consumer Credit and Trade Practices, APS Occasional Papers 7 (2007) (Proceedings of 2006 Malta Conference of the International Association of Consumer Law on Consumer Protection Law in the European Union); Contributor to Benjamin Geva, The Law Of Electronic Funds Transfers (Newark: Matthew Bender & Co., 2006-2007 edition) (updated chapters on ACH transfers and Regulation E); Where to File Against Non-U.S. Debtors: Applying U.C.C. §9-307(c) [Rev.] to Foreign Filing, Recording and Registration Systems, 39 U.C.C. L. J. 109 (Nov. 2006) ; Better Than Cash? Global Proliferation of Debit and Prepaid Cards and Consumer Protection Policy, 44 Colum J. Transnational (Fall 2006); The 2003 Revision of Article 7, UCC: Bringing Documents of Title into the 21st Century, 4 State Bar of California Business Law News 21 (2004); The Last Supper of Jesus and the Anti-Havurah Meal, 11 Mehqerei Hag (Israel) 17 (1999) and Jewish Liturgy as a Spiritual System (New York and London: Jason Aronson, 1997).
Wealth and Investment Management oriented faculty Coordinator for Wealth and Investment Management Specialization, Professional Designations
George Mentz, is a licensed attorney and holds an MBA in tax and financial services. Formerly, Mentz was a Senior Wealth Manager at a major Wall Street Firm. Prof. Mentz is the author of 20 books and has been featured or quoted in the Wall Street Journal, The Hindu National, El Norte Latin America, Reuters, the Financial Times, The China Daily, & The Arab Times. Dr. Mentz has taught over 150 graduate and undergraduate, law and business courses, has won several awards for teaching, and has earned various financial licenses, registrations and certifications. Prof. Mentz has established financial standards centers in over 12 Countries around the world including Hong Kong, Cairo, Latin America, Beijing, Singapore, USA, Bahamas, EU, India, Africa, Asia, and The Bahamas. Prof. Mentz presently serves on the Advisory Board of the Indian Institute of Financial Managment, The China Wealth Management Council, the Arab Academy of Financial and Banking Sciences, and the LatinoAmericano Capitulo for Finance Executives, and has served on the Global Finance Forum in Switzerland. His books addressing law, tax, management, operations, and compliance, include Wealth Management – A Treatise and Guide for the Wealthy, Investment Management Strategy and Policy, Trust and Estates Management and Regulation, Fundamentals of US Economics and Markets Basics on Investing, Financial Markets and Financial Planning, Project Management – Executive Summary for the Financial Industry, Anti Money Laundering Laws and Regulation, and Financial Planning Treatise Fundamentals.
*List as Approved By G. Mentz, Esq. AAFM has legal agreement with Diamond LLM Law Program and TJSL to promote the program. All Names listed herein are Distinguished Professors (Hons) also recognized by the American Academy.