Ann E. Conaway, West Key Author, Widener University School of Law; Allan G. Donn , Willcox & Savage PC; Elisa Erlenbach Maas, Richards, Layton & Finger; Robert R. Keatinge, Holland & Hart LLP; James T. Lyons, tax counsel, U.S. Senate, Washington, DC; Thomas E. Rutledge, Stoll Keenon Ogden PLLC