MICHAEL W. HOFFMAN is the owner of Hoffman & Associates, Attorneys-at-Law, a group of lawyers and certified public accountants in Atlanta, practicing primarily in the areas of estate planning, taxation, tax controversy and closely-held business matters. Prior to establishing his own firm in 1991, he was a partner in an Atlanta law firm and was associated with a Houston based tax firm that had opened an office in Atlanta in the late '80's. Prior to entering the practice of law, he was a Tax Partner with the International public accounting firm of Touche Ross & Co. Mr. Hoffman received his B.S. degree in accounting in 1976 from Bowling Green State University (summa cum laude) and his J.D. degree in 1981 from the University of Toledo College of Law. He is a frequent speaker before a wide variety of groups on topics in the estate planning and taxation areas. Mr. Hoffman is a member of the American Bar Association (Section of Taxation, Section of Real Property, Probate and Trust Law); the State Bar of Georgia (Taxation Law and Fiduciary Law Sections); and the State Bar of Ohio. He is also a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants (Atlanta Chapter) and the Ohio Society of Certified Public Accountants. Mr. Hoffman is a Vice President on the Management Committee and a member of the Board of Directors of the Georgia Society of Certified Public Accountants. Other distinctions include Who's Who in American Law; Who's Who Among Rising Young Americans; 1989 Outstanding Young Men in America; Georgia Society of CPA's Tax Forum Committee, Chairman (1990-1992); Georgia Society of CPA's Insurance Advisory Committee; and Chairman of the Georgia Society of CPA's Estate, Gift & Trust Section (1997-2000); and 1999 Georgia Society of CPA's President's Award for Distinguished Committee Chair.