CharitablePlanning.com

Mr. Kallina was educated at Bowdoin College (BA), the University of Maryland School of Law (J.D.), and New York University School of Law (LL.M. in Taxation). He is licensed to practice law in Maryland and the District of Columbia, and is admitted to practice before the U.S. Fourth Circuit Court of Appeals, the U.S. District Court for the Districts of Maryland and D.C., and the U.S. Tax Court.

While Mr. Kallina currently focuses his practice on estate and charitable planning for high net worth individuals and representing a number of charities on an ongoing basis, he has practiced extensively over the years in the related fields of business law, corporate tax law, partnerships, and real estate.

Mr. Kallina is the founder of CharitablePlanning.com, a co-founder of the Planned Giving Design Center (www.pgdc.com), a former member of the Board of Directors of the National Committee on Planned Giving ("NCPG"), former Chairman (5 years) of the Government Relations Committee of the NCPG, a co-founder of the Chesapeake Planned Giving Council, Chairman of the Board and President of The James Foundation, a member of the Board of Directors of Search Ministries, Inc., EMF (K-Love and Air One Radio), and a number of other boards. On behalf of NCPG as Government Relations Chairman, CharitablePlanning.com, and also on behalf of clients, Mr. Kallina has testified frequently before the IRS and currently works with the staff of various Congressional committees regarding charitable legislation.

Mr. Kallina is a nationally recognized speaker on estate planning and charitable giving and a frequent author on these topics.

Before moving to Portland, Oregon to live car-free, Russell A. Willis III, J.D., LL.M., maintained a private consulting practice in St. Louis, Missouri, with an emphasis in charitable planned gift design. He is a former chair of the Steering Committee of the Probate and Trust Law Section of the Bar Association of Metropolitan St. Louis.

For a number of years, he served on the Trust Law Revision Subcommittee of the Probate and Trust Law Committee of the Missouri Bar. In addition, Mr. Willis has taught courses in future interests and tax-driven estate planning as an adjunct member of the faculty of the St. Louis University School of Law.

Mr. Willis earned an A.B. with honors in English at Indiana University at Bloomington in 1975 and received an M.A. in English from the University of Chicago in 1976. His J.D. is from the St. Louis University School of Law, 1979, and he has an LL.M. in Taxation Law from Washington University School of Law, which he received in 1987.

A transportational bicyclist and sometime bike mechanic, Mr. Willis is a founding board member of the St. Louis Regional Bicycle Federation and chairs its policy and advocacy committee. He is certified by the League of American Bicyclists as an "effective cycling" instructor.

Elisabeth A. Koenig was educated at the University of Pittsburgh (B.A. in Linguistics and Anthropology) and the University of Florida College of Law (J.D. and LL.M. in Taxation). Ms. Koenig focuses her practice on estate and charitable planning for high net worth individuals; advising clients on matters such as tax planning, wealth preservation, business planning, and charitable planning.

Prior to joining K&A, Ms. Koenig practiced estate planning and corporate law with a large law firm in Atlanta. She is licensed to practice law in Florida and Georgia.

Ms. Hennessey received a Bachelor of Arts degree in Political Science from Washington College, a Juris Doctor degree from the University of Baltimore and a Master of Laws in Taxation from the University of Baltimore. Ms. Hennessey has more than 16 years of experience practicing in the areas of estate planning and estate and trust administration. In addition, Ms. Hennessey is experienced with estate, gift and income tax preparation and audits. Prior to joining Kallina & Associates, Ms. Hennessey was the Chair of the Estate and Trust Administration Department of Hodes, Pessin & Katz in Towson. She will focus her practice on estate and charitable planning for high net worth individuals.