5565 GLENRIDGE CONNECTOR NE, SUITE 850, ATLANTA, GA 30342

PHONE: (770) 379-1450 FAX: (770) 379-1455

WWW.MENDENFREIMAN.COM

PRACTICE DESCRIPTION

Business can be complicated. Life can be complicated. Simplifying the “complicated” is what makes MENDENFREIMANLLP distinctively different.

Our clients are privately held businesses, business owners, real estate sponsors and investors, affluent individuals and families. They hire us because we are uniquely able to navigate highly complex issues that can have long-term impacts on their businesses and families.

Our attorneys have strong tax, accounting, real estate and financial backgrounds, which create opportunities to analyze each client situation from multiple points of view. We relish the opportunity to apply what we know to solve complex client problems, and do it in a caring and supportive way in all our areas of practice, which include the following:

• Advising Closely Held Business • Subchapter S Business & Tax Planning • Business Agreements • Employee Benefits & Retirement Planning • Mergers and Acquisitions • Trademark Registrations • Asset-based and Other Secured Lending • Commercial Real Estate

• Real Estate Finance • Wills, Trusts & Estate Planning

• Business Formations • Charitable Foundations & Trusts

ATTORNEY BIOGRAPHIES

George D. Menden, a founding partner of the firm, earned his undergraduate degree, with honors, in accounting from Brigham Young University in 1980 and his Juris Doctor, cum laude, in 1985. Mr. Menden has received an “AV” rating from the Martindale-Hubbell Law Directory, indicating that his professional colleagues rate his legal ability as “Very High to Preeminent.” His peers have recently selected him as one of Georgia Trend Magazine’s “Legal Elite” and previously as one of Georgia’s Super Lawyers. He is a former certified public accountant. In addition to speaking as a guest lecturer at various estate planning and taxation seminars in the Atlanta area, he has served as the Tax Editor for Professional Excellence, a monthly publication for dentists and orthodontists.

Lawrence H. Freiman, a founding partner of the firm, earned his undergraduate degree, magna cum laude, in economics from the State University of New York at Albany in 1989 and received his Master of Business and Juris Doctor, graduating first in his class, from the University of Florida in 1993. Mr. Freiman has earned an “AV” rating from the Martindale-Hubbell Law Directory, indicating that his professional colleagues rate his legal ability as “Very High to Preeminent.” His peers have selected him as one of Georgia Trend Magazine’s “Legal Elite” and one of Georgia’s Super Lawyers. He served as the Chief Tax Editor of the Florida Law Review and earned a number of academic achievement awards in his law and business endeavors, including the honorary Order of the Coif, Beta Gamma Sigma and Matherly Scholarship. He served as a board member for the Estate Planning Council of North Georgia and the Atlanta Chapter of the Society of Financial Service Professionals. He has presented lectures to various groups on tax, estate planning and charitable giving.

Janet E. Fortune (retired), a partner of the firm, earned her undergraduate degree, cum laude, from Ohio University and received her Juris Doctor from Emory University School of Law in 1980. Mrs. Fortune completed extensive master’s level course work in counseling psychology at the University of Toledo and Georgia State University. She was previously the in-house Trust Counsel at Wachovia Bank Trust Department and was a founding member of the law firm of Becker & Fortune, LLP. She has earned an “AV” rating from the Martindale-Hubbell Law Directory and her peers have also selected her as one of Georgia Trend Magazine’s “Legal Elite” and one of Georgia’s Super Lawyers. She has years of practical experience in the administration of trusts, estates, and the legal questions surrounding their drafting and management and speaks on estate planning matters to other estate planning professionals.

MEMBERS ATLANTA ESTATE PLANNING COUNCIL • ESTATE PLANNING COUNCIL OF NORTH GEORGIA • SOCIETY OF FINANCIAL SERVICE PROFESSIONALS

STATE BAR OF GEORGIA – BUSINESS LAW SECTION, FIDUCIARY LAW SECTION, REAL PROPERTY LAW SECTION, TAXATION LAW SECTION ATLANTA BAR ASSOCIATION – BUSINESS AND FINANCE SECTION, ESTATE PLANNING SECTION, PROBATE SECTION, SMALL FIRM SECTION, TAX LAW SECTION, REAL ESTATE SECTION

AMERICAN BAR ASSOCIATION • FLORIDA STATE BAR • NORTH CAROLINA STATE BAR • VIRGINIA STATE BAR

ATTORNEY BIOGRAPHIES CONTINUED

Paige P. Baker, a partner of the firm, earned her undergraduate degree, cum laude, in accounting from the University of South Florida in 1996 and received her Juris Doctor, cum laude, from the Georgia State University College of Law in 2002. She was recognized in 2001 as the “Most Outstanding College of Law Tax Student” and was awarded a Graduate Tax Research Assistant position in her second year of law school. Mrs. Baker has recently been recognized as a Five Star Estate Planning Attorney, one of Georgia’s Super Lawyers, and one of Georgia Trend Magazine's “Legal Elite.” She is a member of the State Bar of Georgia and the Atlanta Estate Planning Council. She served on the Board of Trustees of the Georgia Eye Bank, Inc. from 2003-2014. A former tax accountant, she specializes in the areas of business succession planning, business transactions and governance with a particular emphasis on franchises, estate and trust planning and estate administration.

James R. Kanner, a partner of the firm, received his undergraduate degree in political science from the University of North Carolina at Chapel Hill in 1979; his Juris Doctor from Washington and Lee University School of Law in 1982; and his Masters of Law (LL.M.) in Taxation from Emory University School of Law in 1986. He has recently been selected as one of Georgia’s Super Lawyers and was named one of Georgia Trend Magazine’s “Legal Elite.” Mr. Kanner is a member of the American Bar Association, the State Bar of Georgia, the Atlanta Bar Association, the Atlanta Estate Planning Council and the Atlanta Tax Forum. He is a former Chair of the Fiduciary Section of the State Bar of Georgia and is licensed to practice law in both Georgia and North Carolina. He focuses his practice in the areas of business formation and representation, employee benefits and executive compensation, estate planning, healthcare, private equity and venture capital, and taxation.

Nathan T. Johns, a senior associate of the firm, received his undergraduate degree, magna cum laude, in accounting from the University of Georgia in 1999; his Masters of Accountancy in 2000; and his Juris Doctor in 2005. He is a member of the American Bar Association, the State Bar of Georgia, the Atlanta Bar Association, the Atlanta Estate Planning Council, the Brookhaven Chapter of Business Network International, and REAL Professionals Network. He has recently been selected as a “Rising Star” among Georgia’s Super Lawyers and as one of Georgia Trend Magazine’s “Legal Elite.” Mr. Johns concentrates in the areas of commercial real estate and finance, business transactions and governance, business succession and estate planning. He is licensed to practice law in both Georgia and Florida.

Jeffrey J. Meek, a senior associate of the firm, received his undergraduate degree, magna cum laude, in urban studies from Georgia State University in 1995; his Master of Marketing in 1998; his Juris Doctor, cum laude, in 2003; and his Masters of Law (LL.M.) in Taxation, cum laude, from the University of Alabama School of Law in 2011. He is a member of the State Bar of Georgia and is authorized to practice before the Court of Appeals of Georgia, the Supreme Court of Georgia and the 11th Circuit Federal Court of Appeals. Mr. Meek’s practice includes the design and implementation of plans that integrate business succession, income and wealth transfer tax minimization, and asset-protection techniques. He is licensed to practice law in both Georgia and North Carolina.

Katherine E. Polking, an associate of the firm, received her undergraduate degree in political science from the University of Iowa in 2007 and her Juris Doctor from the University of St. Thomas School of Law in 2012, where she also served as Senior Editor of the Journal of Law and Public Policy. She is a member of the State Bar of Georgia and the Atlanta Bar Association. Ms. Polking’s practice is focused on drafting estate planning documents, including wills and trusts, so as to meet each client’s individualized planning goals and desires. She also assists clients through the probate and estate administration processes. Alden K. Corrigan, an associate of the firm, received her undergraduate degree, magna cum laude, in political science and communications from Vanderbilt University in 2007; her Juris Doctor, magna cum laude, from The Catholic University of America Columbus School of Law in 2010; and her Masters of Law (LL.M.) in Taxation from New York University School of Law. She is a member of the American Bar Association and the State Bar of Georgia. Mrs. Corrigan’s practice is focused on the areas of business representation and formation, tax planning, the preparation of estate plans, and the administration of trusts and estates. She is licensed to practice law in both Georgia and Virginia.

MEMBERS ATLANTA ESTATE PLANNING COUNCIL • ESTATE PLANNING COUNCIL OF NORTH GEORGIA • SOCIETY OF FINANCIAL SERVICE PROFESSIONALS

STATE BAR OF GEORGIA – BUSINESS LAW SECTION, FIDUCIARY LAW SECTION, REAL PROPERTY LAW SECTION, TAXATION LAW SECTION ATLANTA BAR ASSOCIATION – BUSINESS AND FINANCE SECTION, ESTATE PLANNING SECTION, PROBATE SECTION, SMALL FIRM SECTION, TAX LAW SECTION, REAL ESTATE SECTION

AMERICAN BAR ASSOCIATION • FLORIDA STATE BAR • NORTH CAROLINA STATE BAR • VIRGINIA STATE BAR