Steve Gorin is a partner in the St. Louis office of the law firm of Thompson Coburn LLP, which also has offices in Chicago, Los Angeles, and Washington, D.C. He is a past chair of the Business Planning Group of committees of the American Bar Association's Real Property, Probate, Trust & Estate Law Section, a past chair of the Business Law Section of the Bar Association of Metropolitan St. Louis, and a member of the Business Planning Committee of the American College of Trust and Estate Counsel, including past chair of the Business Planning Committee's subcommittee on pass-through entities and a current Regent of ACTEC. Steve had 8 years of experience as a CPA before practicing law, including service as a partner in a local CPA firm. His business income tax experience complements his knowledge of legal business structure and estate planning. Steve has lectured around the country on structuring closely held businesses. He has participated in comments to the IRS and Congress on issues involving closely-held businesses, leading or being involved in various task forces for the ABA or ACTEC. For those desiring technical information, Steve publishes a quarterly newsletter, Gorin's Business Succession Solutions, which includes the latest version of his materials, "Structuring Ownership of Privately-Owned Businesses: Tax and Estate Planning Implications" (over 1,600 pages in a fully searchable PDF), and highlights a few topics. To obtain the PDF and subscribe to the newsletter, both at no charge, go to http://www.thompsoncoburn.com/forms/gorin-newsletter or email Steve at sgorin@thompsoncoburn.com with your complete contact information. Steve also maintains a blog, http://www.thompsoncoburn.com/insights/blogs/business-succession-solutions. The blog is intended for those without a technical background, who would like more information on key business succession or structuring issues that intersect with the tax world. Steve's blog also includes links to free quarterly continuing education webinars following up on his technical newsletter, as well as occasional other webinars.