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Mark Merric

Speaking Engagements

Currently, Mark Merric has spoken nationally and internationally at over 400 conferences. Currently, he speaks close to three dozen times a year. He received one of the highest evaluations that a speaker has ever received from the WealthCounsel, E Planners, the Texas Medical Association, Tallahassee Estate Planning Council, the Chartered Life Underwriters, the Better Business Bureau, and the International Association of Financial Planners (now FPA). The more significant presentations are listed immediately below, followed by a chronological listing of speaking engagements.

Estate Planning Forums National Speaking Org. International Presentations

Notre Dame Tax & Estate National Association of Fudan University Planning Institute Elder Law Attorneys Shanghai, China Indiana, 2007 & 2009 2006 2004, 2011

Southern California Tax & American Association of Qingdao Central Government Estate Planning Forum Attorney-Accountants Qingdao, China San Diego, 2006, 2007, 2008 Las Vegas, NV 2003 2011

WealthCounsel Forums University of Denver International Business Companies Las Vegas, NV Five – one day Estate Planning Grand Cayman, Cayman Islands 2002, 2004, 2006, 2008, 2009 2007, 2008, 2009 1999

National Network of Estate National Business Institute Offshore Institute Planners; Collegiums 10 locations Nationally San Francisco, CA 2001, 2005, 2007, 2009, 2010 Aug – 2005 thru July 2006 1999

E-Planners Professional Education System WealthCounsel All day Ntl. Seminars Las Vegas 2003, 2005, 2006, 2008 1999, 2000, 2001 2003 Health Industry Financial Industry Continuing Education

Texas Medical Association John Hancock Chicago Bar Association San Antonio, TX National Radio Program Chicago, IL 2002 2009 2004, 2007, 2008, 2009

Oklahoma Neurological Society of Financial Service Massachusetts Bar Association Okla. City, TX Professionals - Ntl Conf. Boston, MA Physicians 2002 2001 2009

Arkansas Health Care International Association of Ohio Bar Association Little Rock, AK Financial Planners (now FPA) Columbus & Cleveland 2002 2000 2003- 2005; 2006-2009

Merric Law Firm, LLC

(O) (303) 800-4369 (F) (303) 200-8867 Mark@InternationalCounselor.com www.InternationalCounselor.com

Denver Office: 4155 Jewell Ave., Suite 500 Denver, CO 80222

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The following list details these and many other speaking engagements chronologically:

Group/Event/ Subject (401) Location Date

Estate & Gift Tax Basics Denver Nov 2012 University of Denver All Day Presentation Estate Planning Tools Denver Nov 2012 University of Denver All Day Presentation Treaty Shopping and How Did Google Do It? Denver October 2012 GHP Horwath SEC UPdate Business Formation, Operation, & Succession Denver October 2012 University of Denver All Day Presentation Estate & Gift Tax Basics Denver October 2012 University of Denver All Day Presentation Estate Planning Tools Denver Sept 2012 University of Denver All Day Presentation International Taxation – Inbound Denver Sept 2012 University of Denver All Day Presentation International Taxation – Outbound Denver September 2012 University of Denver All Day Presentation Treaty Shopping & Chinese Person Denver July 2012 Buying U.S. Mineral Interests World Trade Center, Denver Interest Charged DISC Denver July 2012 World Trade Center, Denver Estate Planning Tools Denver July 2012 University of Denver All Day Presentation Business Formation, Operation, and Succession Denver July 2012

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University of Denver All Day Presentation International Taxation – Inbound Denver July 2012 University of Denver All Day Presentation International Taxation – Outbound Denver June 2012 University of Denver All Day Presentation Estate and Gift Tax Basics Denver June 2012 University of Denver All Day Presentation National Webinar Discretionary Dynasty Trusts – Part I National May 2012 National Webinar Discretionary Dynasty Trusts – Part I National March 2012 University of Denver Denver Dec. 2011 Estate Planning Updates 1 hr. presentation HRO/GHP Joint Presentation Denver Nov. 2011 Doing Business in China ½ day presentation Southern California Tax & Estate Planning Forum San Diego, CA Oct. 2011 Discretionary Dynasty Trusts Domestic Asset Protection Trusts (2 Separate presentations) University of Denver Denver, CO Sept. 2011 Estate Planning Tools All Day Presentation University of Denver Denver, CO Sept. 2011 Estate & Gift Taxation - Basics All Day Presentation University of Denver Denver, CO July 2011 Estate Planning Tools All Day Presentation University of Denver Denver, CO July 2011 Estate & Gift Taxation - Basics All Day Presentation Fudan Law School Shanghai, China June 2011

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International Taxation – Export Transactions 2 Hour Presentation Qingdao Central Business Government Qingdao, China June 2011 International Business Transactions 2 Hour Presentation University of Denver Denver, CO May 2011 Estate & Gift Taxation - Basics All Day Presentation Holme Roberts & Owen LLP Denver, CO March 2011 New Tax Act Update for Financial Planners ½ Hour Presentation Holme Roberts & Owen LLP Denver, CO February 2011 New Tax Act Update for Accountants ½ Hour Presentation University of Denver 4 different cities January 2011 Tax Updates throughout the Four 1 Day Seminars nation University of Denver 5 different cities December 2010 Tax Updates throughout the Five 1 Day Seminars nation University of Denver Denver, CO December 2010 Annual Estate Planning Tool Update Two Hour Presentation

Holme Roberts & Owen LLP Denver, CO December 2010 Ethics and Fraudulent Conveyance Issues Two Hour Presentation Holme Roberts & Owen LLP Denver, CO December 2010 Who Can Be a Trustee Part II Two Hour Presentation Holme Roberts & Owen LLP Denver, CO November 2010 Who Can Be a Trustee Part I Two Hour Presentation University of Denver Denver, CO November 2010 Estate Planning Tools All Day Seminar

University of Denver Denver, CO November 2010 Estate & Gift Tax Basics

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All Day Seminar

Holme Roberts & Owen LLP Denver, CO November 2010 Estate Planning Octopus 2 Hour Presentation HRO Annual Accountant Seminar Denver, CO November 2010 Discretionary Dynasty Trusts 45 min Presentation Southern California Tax & Estate Planning Forum San Diego, CA October 2010 Asset Protection of Trust Interests (2 Day Seminar – Co-speaker) University of Denver Denver, CO October 2010 Business Formation, Operation, Succession (All Day Seminar) University of Denver Denver, CO September 2010 Estate Planning Tools All Day Seminar

University of Denver Denver, CO September 2010 Estate & Gift Tax Basics All Day Seminar

University of Denver Las Vegas, NV September 2010 5 Day Seminar (5 day) Estate Planning

North Dakota Medical Association Fargo September 2010 Estate planning & Asset protection All day seminar Holme Roberts & Owen LLP Denver, CO August 2010 529 Plans Discretionary Dynasty Trust Presentation Holme Roberts & Owen LLP Denver, CO August 2010 529 Plans 2 hour presentation Holme Roberts & Owen LLP Denver, CO August 2010 Basic Gift Tax Rules 2 hour presentation University of Denver Denver, CO June 2010 Business Formation, Operations, Succession

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One Day Seminar

University of Denver Denver, CO May 2010 Estate & Gift Tax Basics One Day Seminar

North Dakota Medical Association Bismarck April 2010 Estate planning & Asset protection All day seminar

National Webinar National March 2010 Types of Estate Planning Trusts Broadcast 1 ½ hour program

National Webinar National Jan 2010 Basic Estate and Gift Tax Rules Broadcast 1 ½ hour program

University of Denver Denver, CO December 2009 Annual Tax Update

University of Denver 8 different cities November 2009 Tax Updates throughout the Eight 1 Day Seminars nation

University of Denver Denver, CO November 2009 Estate Planning Tools One Day Seminar

University of Denver Denver, CO November 2009 Estate and Gift Tax Basics One Day Seminar

University of Denver Las Vegas, NV November 2009 5 Day Seminar (5 day) Estate Planning

National Webinar Denver, CO October 2009 Who Can Be a Trustee 1 ½ hour presentation

Ohio Bar Association Cleveland September 2009 All day seminar Columbus Asset Protection Seminar

University of Denver Denver, CO September 2009 Planning for the $2 M to $4 M Estate ½ Day Seminar University of Denver Denver, CO August 2009 Estate and Gift Tax Mechanics ½ Day Seminar National Webinar Denver, CO July 2009 Grantor Trust Rules

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1 ½ hour presentation National Webinar Denver, CO June 2009 Discretionary Dynasty Trusts Part II 1 ½ hour presentation University of Denver Denver, CO June 2009 Estate Strategies One Day Seminar University of Denver Denver, CO June 2009 Estate Planning Tools One Day Seminar National Webinar Denver, CO June 2009 Discretionary Dynasty Trusts Part I 1 ½ hour presentation University of Denver Denver, CO June 2009 Estate and Gift Tax Basics One Day Seminar Birmingham Estate Planning Counsel Birmingham, AL May 2009 Asset Protection Planning Tools 2 ½ hour presentation University of Denver Las Vegas, NV May 2009 5 Day Seminar (5 day) Business Succession & Post Mortem Planning National Webinar National Apr 2009 Offshore Asset Protection Trusts Broadcast 1 ½ hr. Program National Webinar National Mar 2009 Asset Protection Behind a Charging Order Broadcast 1 ½ hr program Chicago Bar Association Chicago, IL Mar 2009 Sixth Annual Asset Protection Symposium Spoke 1/3 of both two days of the seminar University of Denver Denver, CO Mar 2009 5 Day Seminar (5 day) Estate & Asset Protection Planning Bernstein Law Firm Boston MA Feb 2009 Asset Protection ½ day presentation Massachusetts Bar Assoc. Boston, MA Feb 2009 Asset Protection Behind a Charging Order

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1 hr. program National Webinar National Feb 2009 Domestic Asset Protection Trusts Broadcast 1 ½ hour program National webinar National Jan 2009 Reciprocal & Spousal Access Trusts Broadcast 1 ½ hour program AVIVA Insurance Dallas, TX Jan 2009 Half day seminar Discretionary Dynasty Trusts John Hancock – Radio Program National Jan 2009 1,000 + listeners Broadcast Domestic Asset Protection Trusts Accountant’s Education Services 10 locations Dec 2008 Graduate Tax Program throughout. Year 2007 Tax Update – 10 one day seminars the U.S. University of Denver Denver, CO Nov. 2008 Half day seminar Asset Protection Entities of Choice Virchow Krauss Denver, CO Nov. 2008 Firm Wide Telephone Conference Minority/Marketability Discounts University of Denver Denver, CO Nov. 2008 One day seminar Estate Planning Tools University of Denver Denver, CO Nov. 2008 One day seminar Estate & Gift Tax Basics University of Denver Denver, CO Nov. 2008 Half-day seminar Modular Approach Estate & Business Succession University of Denver Miami, FL Oct 2008 5 Day Seminar (5 day) Estate & Asset Protection Planning Southern California Tax & Estate Planning San Diego, CA Oct. 2008 2 Plenary & 1 Break Out Session Family Limited Partnerships; Asset Protection Entities of Choice

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University of Denver Denver, CO Oct. 2008 Half-day seminar Estate Planning Tools - Introduction E-Planners New Orleans Oct. 2008 One day seminar Advanced Estate Planning University of Denver Denver, CO Sept. 2008 Half-day seminar Planning for the $2 M to $4 M Estate South Dakota Bar Association Sioux Falls Sept. 2008 All day seminar SD Asset Protection Seminar University of Denver Denver, CO Sept. 2008 Half-day seminar Estate & Gift Tax Returns Ohio Bar Association Cleveland July 2008 All day seminar Columbus Asset Protection Seminar University of Denver Denver, CO June 2008 All day seminar Estate Planning Strategies WealthCounsel San Antonio, TX June 2008 Annual Retreat Modular Approach to Estate Planning Texas Bar Association Dallas, TX June 2008 Advanced Estate Planning Seminar Asset Protection University of Denver Denver, CO June 2008 All day seminar Estate Planning Tools University of Denver Denver, CO June 2008 All day seminar Estate & Gift Tax Basics University of Denver Las Vegas, NV May 2008 5 Day Seminar (5 Day) Estate & Asset Protection Planning Boulder Estate Planning Council Longmont, CO April 2008 Morning Presentation

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Discretionary Dynasty Trusts Chicago Bar Association Chicago, IL March 2008 All day seminar Domestic & Offshore Asset Protection Planning Accountant’s Education Services 10 locations Dec 2007- Graduate Tax Program throughout. Jan. 2008 Year 2007 Tax Update – 10 one day seminars the U.S. University of Denver’s Estate Planning Orlando Nov 2007 Forum Florida Five One Day Seminars – Estate Planning (5 Day) University of Denver Denver Nov 2007 All day seminar Colorado Estate & Gift Tax Basics University of Denver Denver Nov 2007 All day seminar Colorado Estate Planning Tools Southern California Tax & Estate San Diego, Oct. 2007 Planning Forum California Where to Site a Discretionary Trust Grantor Trust Rules Notre Dame Tax & Estate Planning Indianapolis Oct 2007 Institute Indiana Asset Protection Entities of Choice Ohio Bar Association Columbia Oct 2007 All day seminar Cleveland Domestic & Offshore Asset Protection Ohio National Network of Estate Planning Atlanta Oct 2007 Attorneys Georgia UTC’s Affect on Beneficiary Controlled Trusts Colorado Bar Association Elder Law Denver Sept. 2007 Third Party Special Needs Trusts Colorado Centennial Estate Planning Council Lakewood, Sept. 2007 Morning Seminar Colorado Discretionary Trusts Centennial Estate Planning Council Lakewood, July 2007 Morning Seminar Colorado

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Discretionary Trusts University of Denver Denver, June 2007 One Day Seminar Colorado Estate Planning Strategies University of Denver Denver, May 2007 One Day Seminar Colorado Estate Planning Tools University of Denver Denver, May 2007 One Day Seminar Colorado Estate and Gift Taxation Chicago Bar Association Chicago Mar. 2007 One Day Seminar Illinois Discretionary Dynasty Trusts/ Domestic APTs University of Denver Denver, Feb. 2007 One Day Seminar Colorado Estate Planning Strategies University of Denver Denver, Feb. 2007 One Day Seminar Colorado Estate Planning Tools University of Denver Denver, Feb. 2007 One Day Seminar Colorado Estate and Gift Taxation University of Denver 8 Locations, Nov.- One Day Seminar Through U.S. Dec. - 2006 Tax Updates University of Denver Denver, Nov. 2006 One Day Seminar Colorado Estate Planning Tools University of Denver Denver, Nov. 2006 One Day Seminar Colorado Estate and Gift Taxation National Association of Elder Law Salt Lake City, Nov. 2006 Panel Speaker Utah Uniform Trust Code Southern California Tax & Estate San Diego, Oct. 2006 Planning Forum California Afternoon Presentation Planning with Discretionary Trusts

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Entrust Presentation Las Vegas, Oct. 2006 Morning Presentation Nevada Asset Protection National Business Institute Denver, Sept. 2006 Morning Presentation Colorado Asset Protection for Physician Client National Business Institute Gainsville, Sept. 2006 One Day Seminar South Carolina Asset Protection for Physician Client National Business Institute Columbia, Sept. 2006 One Day Seminar South Carolina Asset Protection for Physician Client National Business Institute Pittsburg, Sept. 2006 One Day Seminar Pennsylvania Asset Protection for Physician Client Idaho Bar Association Sun Valley, Sept. 2006 Annual Convention -1/2 day presentation Idaho Asset Protection Southern Nevada Estate Planning Council Las Vegas, Sept. 2006 Monthly Meeting NV Uniform Trust Code E-Planners Overland Park, July 2006 Quarterly Meeting KS Grantor Trust Rules National Business Institute Denver, July 2006 One Day Seminar CO Domestic & Offshore Asset Protection Planning University of Denver Denver, CO July 2006 One Day Seminar Offshore Estate & Financial Transactions University of Denver Denver, CO June 2006 One Day Seminar Estate Planning Strategies National Business Institute Overland Park, Jun 2006 Two Day Seminar KS Modular Approach to Estate Planning National Business Institute Little Rock, Jun 2006 Two Day Seminar Arkansas

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Modular Approach to Estate Planning National Business Institute Phoenix, AZ Jun 2006 Two Day Seminar Modular Approach to Estate Planning University of Denver Denver, CO May 2006 One Day Seminar Estate Planning Tools University of Denver Denver, CO May 2006 One Day Seminar Estate Planning Tools University of Denver Denver, CO May 2006 One Day Seminar Estate & Gift Taxation - Basics WealthCounsel San Diego, CA May 2006 National Conference Asset Protection Planning Update Las Vegas Estate Planning Council Las Vegas, NV Mar 2006 Local Seminar Domestic & Offshore Asset Protection Planning WealthCounsel Denver, CO Mar 2006 Two Day Seminar Domestic & Offshore Asset Protection Planning National Business Institute Helena, MT Jan 2006 All Day Seminar Domestic & Offshore Asset Protection Accountant’s Education Services 10 locations Nov 2005- Graduate Tax Program throughout. Jan. 2006 Year 2005 Tax Update – 10 one day seminars the U.S. Virshow Krause– CPA Firm Green Bay, WI Dec 2005 All Day Seminar Estate Planning For High Net Worth Clients University of Denver Denver, CO Dec 2005 Estate Tax Update Tax Updates University of Denver California Dec 2005 All Day Seminar Tax Updates (5 Seminars) Moss-Adams – CPA Firm Seattle, WA Nov 2005 All Day Seminar

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Estate Planning For High Net Worth Clients University of Denver Denver, CO Nov 2005 All Day Seminar Estate Planning Tools Colorado Estate Planning Educational Council Denver, CO Nov 2005 Afternoon Seminar Uniform Trust Code University of Denver Denver, CO Nov 2005 All Day Seminar Estate & Gift Taxation National Business Institute Concord, NH Oct 2005 All Day Seminar Domestic & Offshore Asset Protection National Business Institute Seattle, WA Oct 2005 All Day Seminar Domestic & Offshore Asset Protection Jackson Medical Group Jackson, WY Sept 2005 Evening presentation Domestic & Offshore Asset Protection National Business Institute Philadelphia, PA Sept 2005 All Day Seminar Domestic & Offshore Asset Protection National Business Institute Denver, CO Sept 2005 All Day Seminar Domestic & Offshore Asset Protection National Network of Estate Planners Scottsdale, AZ Sept 2005 All Day Seminar Asset Protection After the Bankruptcy Act National Business Institute St. Louis, MO Sept 2005 All Day Seminar Domestic & Offshore Asset Protection National Business Institute Tampa, FL Aug 2005 All Day Seminar Domestic & Offshore Asset Protection Asset Protection Planning Tools After the San Francisco, CA Aug 2005 Bankruptcy Code, In re Ehnman, and Rousey Key Note Speaker LIMRA International Insurance Conference

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National Business Institute Miami, FL Aug 2005 All Day Seminar Domestic & Offshore Asset Protection National Business Institute New Haven, Conn Aug 2005 All Day Seminar Domestic & Offshore Asset Protection Ohio Bar Association Cleveland, OH Aug 2005 All Day Seminar Domestic & Offshore Asset Protection Ohio Bar Association Cincinnati, OH Aug 2005 All Day Seminar Domestic & Offshore Asset Protection Centennial Estate Planning Council Denver, CO July 2005 Morning Presentation Offshore Estate and Domestic Estate Planning University of Denver Denver, CO June 2005 All Day Seminar Offshore Estate and Financial Planning Westlaw Webcast June 2005 1 hour webcast Asset Protection Tools After the Bankruptcy Act E-planners Wichita, KS June 2005 A Day and one-half Seminar Domestic and Offshore Asset Protection University of Denver Denver, CO May 2005 All Day Seminar Estate Planning Tools University of Denver Denver, CO May 2005 All Day Seminar Estate & Gift Taxation – Basics Family Law Practices Denver, CO Mar. 2005 Morning Seminar Updates in Colorado Trust Law University of Denver Denver, CO Feb. 2005 All Day Seminar Estate Planning Tools University of Denver Denver, CO Jan. 2005 All Day Seminar

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Estate Planning Tools University of Denver Denver, CO Jan 2005 All Day Seminar Estate & Gift Taxation – Basics Accountant’s Education Services 19 locations Nov 2004- Graduate Tax Program throughout. Jan. 2005 Year 2002 Tax Update – 19 one day seminars the U.S. University of Denver Denver, CO Nov. 2004 All Day Seminar Estate Planning Tools University of Denver Denver, CO Nov. 2004 All Day Seminar Estate & Gift Taxation – Basics Statutory Review Committee - Colorado Denver, CO Oct. 2004 Monthly Meeting Uniform Trust Code Centennial Estate Planning Counsel Lakewood, CO Sep. 2004 Monthly Meeting Uniform Trust Code Wyoming Estate Planning Advisory Counsel Cheyenne, WY Sep. 2004 Monthly Meeting Uniform Trust Code LIMRA Advanced Sales Conference Chicago, IL Aug. 2004 Break Out Session Beneficiary Controlled Trusts & Other Asset Protection Tools (Invited back as a platform speaker 2005) WealthCounsel Denver, CO July 2004 Break Out Session CCH’s ViewPlan Software WealthCounsel Denver, CO July 2004 Break Out Session Uniform Trust Code WealthCounsel Denver, CO July 2004 Break Out Session Beneficiary Controlled Trusts Ohio Bar Association Columbus/ July 2004 One Day Seminars Cleveland

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Domestic & Offshore Asset Protection University of Denver Denver, CO June 2004 One Day Seminar Offshore Financial and Estate Planning Fudan University Shanghai, June 2004 (Almost the Harvard Law School of China) China 2 hour Seminar China Businesses in the U.S. University of Denver Denver, CO May 2004 One day Seminar Estate Planning Basics Austin Estate Planning Council Austin, TX Apr 2004 1/2 day seminar Uniform Trust Code Domestic & Offshore Asset Protection WealthCounsel Las Vegas, NV Apr. 2004 2 day seminar Domestic & Offshore Asset Protection South East Suburban Estate Planning Council Englewood, CO Apr 2004 Monthly meeting Uniform Trust Code WealthCounsel – Denver Chapter Denver, CO Apr 2004 Two Hour Presentation Uniform Trust Code Financial Planning Association – Hawaii Honolulu, Hawaii Mar 2004 Two one hour presentations Asset Protection & Uniform Trust Code Chicago Bar Association Chicago, Ill. Feb 2004 One Day Seminar Asset Protection & Uniform Trust Code National Business Institute Denver, CO Feb 2004 One Day Seminar Domestic & Offshore Asset Protection University of Denver Graduate Tax Program Denver, CO Feb 2004 One Day Seminar International Estate Planning & Finance University of Denver Graduate Tax Program Denver, CO Jan 2004 One Day Seminar

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Estate & Gift Taxation University of Denver Graduate Tax Program Denver, CO Jan 2004 One Day Seminar Estate Strategies Accountant’s Education Services 10 locations December 2003 Graduate Tax Program throughout. Year 2003 Tax Update – Ten one day seminars the U.S. University of Denver Graduate Tax Program Denver, CO Nov 2003 One Day Seminar Estate & Gift Taxation University of Denver Graduate Tax Program Denver, CO Nov 2003 One Day Seminar Estate Strategies American Association of Attorneys & Las Vegas, NV Nov. 2003 Certified Public Accountants Annual Meeting Domestic & Offshore Asset Protection Northeastern Michigan Estate Planning Council Bay City, MI Oct 2003 Monthly Meeting Domestic & Offshore Asset Protection Denver Estate Planning Council Denver, CO Sept 2003 Monthly Meeting Offshore Tax Scams E Planners Oklahoma City, Ok Sept 2003 One Day Seminar Domestic & Offshore Asset Protection Physicians & Surgeons Pensacola, FL Aug 2003 Monthly Meeting Domestic & Offshore Asset Protection Ohio Bar Association Cleveland, OH July 2003 Two one day seminars Columbus, OH Offshore Asset Protection Law Firm of Abbott, et. al. Detroit, MI July 2003 Physician Presentation Domestic & Offshore Asset Protection University of Denver Graduate Tax Program Denver, CO June 2003 One Day Seminar

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Offshore Business and Investment WealthCounsel St. Louis, MO June 2003 Two Day Seminar International Business Transactions & Estate Planning University of Denver Graduate Tax Program Denver, CO June 2003 One Day Seminar Estate Planning Strategies University of Denver G raduate Tax Program Denver, CO June 2003 One Day Seminar Estate & Gift Taxation Bethlehem Medical Society Bethlehem, PA May 2003 One Day Seminar Offshore Asset Protection National Business Institute Denver, CO February 2003 One Day Seminar Wealth Planning Strategies National Business Institute Denver, CO January 2003 One Day Seminar Sophisticated Estate Planning Strategies Accountant’s Education Services 10 locations December 2002 Graduate Tax Program throughout. Year 2002 Tax Update – Ten one day seminars the U.S. University of Denver Graduate Tax Program Denver, CO November 2002 One Day Seminar Offshore Business and Investment Taxation University of Denver Graduate Tax Program Denver, CO November 2002 One Day Seminar Estate Planning Strategies University of Denver Graduate Tax Program Denver, CO November, 2002 One Day Seminar Estate & Gift Taxation WealthCounsel St. Louis, MO August 2002 Seminar How to Market Asset Protection Planning Arkansas Health Care Associates Little Rock, AK November 2002 Annual Meeting Offshore & Domestic Asset Protection Planning Oklahoma Neurological Physician Group Okla. City, OK November 2002

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Monthly Meeting Offshore & Domestic Asset Protection Planning WealthCounsel Las Vegas, NV August 2002 Two Day Seminar Offshore & Domestic Asset Protection Planning University of Denver Graduate Tax Program Denver, CO June 2002 One Day Seminar Offshore Business and Investment Taxation University of Denver Graduate Tax Program Denver, CO June 2002 One Day Seminar Estate Planning Strategies University of Denver Graduate Tax Program Denver, CO June 2002 One Day Seminar Estate & Gift Taxation Texas Medical Association Austin, TX January 2002 One-half day seminar Offshore Asset Protection Planning National Business Institute Denver, CO January 2002 One Day Seminar Sophisticated Estate Planning Strategies University of Denver Graduate Tax Program Denver, CO December 2001 Year End Planning Considerations WealthCounsel Study Group St. Louis, MO November 2001 Continuing Education Program Asset Protection Planning Offshore & Domestic Asset Protection Planning Boradmoor- June 2001 Engel, Reiman, Lockwood, pc Colo. Springs, CO Fourth Annual Affiliate Retreat Business Asset Protection Planning University of Denver Graduate Tax Program Denver, CO June 2001 Continuing Education Program – Half Day Offshore Asset Protection & Offshore Estate Planning Professional Education Systems, Inc. Las Vegas, NV May 2001 Advanced Offshore Practice & Procedure Offshore Tax Scams; Money Laundering National Network of Estate Planners San Diego, CA April 2001 Two Day Collegium

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Asset Protection Planning Professional Education Systems, Inc. Reno, NV March 2001 Two Day – Asset Protection Planning Estate Planning & International Tax Society of Financial Service Professionals Tucson, AZ January 2001 National Symposium – Three Day Seminar Estate & Asset Protection Planning National Business Institute Denver, CO December 2000 One Day Seminar Advanced Estate Planning Professional Education Systems, Inc. Denver, CO November 2000 Integrated Estate Planning Business Asset Protection Planning Professional Education Systems, Inc. Las Vegas, NV September 2000 Offshore Practice and Procedure International Taxation Third Annual Affiliate Retreat Broadmoor July 2000 Engel, Reiman, Lockwood Colo. Springs, CO Trust Taxation, Estate Planning Professional Education Systems, Inc. Las Vegas, NV May 2000 Advanced Offshore Practice & Procedure Tax Scams, International Taxation International Business Companies Cayman Islands December 1999 Annual Convention Offshore Life Insurance Products The Offshore Institute San Francisco, CA November 1999 1999 Annual Convention Tax Scams, International Taxation Tallahassee Estate Planning Council Tallahassee, FL October 1999 Chapter Meeting Offshore Asset Protection Planning McGladrey & Pullen Kansas City, MO October 1999 National Annual Educational Conference Offshore Asset Protection Planning Professional Education Systems, Inc. Las Vegas, NV. September 1999 Offshore Practice and Procedure International Taxation, Trust Taxation Guardian Life Study Group Cape Cod, MA July 1999 Two Day Symposium

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Asset Protection Planning Second Annual Affiliate Retreat Broadmoor June 1999 Engel Reiman & Lockwood, pc Colo Springs, CO Trust Taxation Alabama Bar Association Destin, FL June 1999 37th Annual Symposium International and Trust Taxation Professional Education Systems, Inc. San Diego, CA December 1998 One Day Seminar Asset Protection Planning Elder Law Institute – Colorado Chapter Denver, CO September 1998 Annual Symposium Offshore Asset Protection Planning Rybka Insurance, School of Life Cuyahoga Falls, OH September 1998 Annual Symposium Offshore Asset Protection Planning Professional Education Systems, Inc. Las Vegas, NV September 1998 Offshore Practice and Procedure International Taxation First Annual Affiliate Retreat Broadmoor July 1998 Engel Reiman & Lockwood, pc Colo Springs, CO Trust Taxation Baker Capital Advisors Winston/Salem NC May 1998 Annual Symposium Asset Protection Planning International Association of Financial Planners Richmond, VA May 1998 Annual Symposium – Half Day Asset Protection Planning International Association of Financial Planners Milwaukee, WI May 1998 Annual Symposium Asset Protection Planning International Association of Financial Planners Austin, TX February 1998 Chapter Meeting Asset Protection Planning International Association of Financial Planners San Antonio, TX February 1998 Chapter Meeting Asset Protection Planning International Association of Financial Planners Norfolk, VA January 1998 Chapter Meeting

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Asset Protection Planning National Business Institute Denver, CO December 1997 One Day Seminar Estate and Asset Protection Planning Colorado Society of Certified Financial Planners Denver, CO November 1997 Half Day Seminar Asset Protection Planning International Association of Financial Planners Charlotte, NC November 1997 Annual Symposium Asset Protection Planning International Association of Financial Planners San Diego, CA October 1997 Chapter Meeting Asset Protection Planning Chartered Life Underwriters/ CFPs Miami, FL September 1997 Chapter Meeting Offshore Asset Protection Planning International Association of Financial Planners Oskosh, WI September 1997 Chapter Meeting Asset Protection Planning International Association of Financial Planners Des Moines Iowa September 1997 Full Day Seminar Asset Protection Planning International Association of Financial Planners Portland, OR August 1997 Half Day Seminar Estate and Asset Protection Planning International Association of Financial Planners Philadelphia, PA November 1997 Chapter Seminar Asset Protection Planning International Association of Financial Planners Minneapolis, MN July 1997 Chapter Seminar Asset Protection Planning International Association of Financial Planners Pittsburgh, PA November1997 Annual Symposium Asset Protection Planning International Associations of Financial Planners Pittsburgh, PA October 1996 Annual Symposium Asset Protection Planning It’s Your Money Denver, CO September, 1995

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Cable Television Offshore Asset Protection Planning It’s Your Money Denver, CO September, 1994 Cable Television Estate Planning