I am a Shareholder of Koley Jessen P.C., L.L.O. in Omaha, Nebraska, and a member of our Estate and Business Succession Planning Group.  My practice areas include estate planning, estate and trust administration, business formation, business planning and succession, federal and state taxation, charitable giving, private foundations and general business law.  I advise individual clients on the preparation of all types of estate plans, from simple plans to those involving sophisticated insurance structures, wealth transfer mechanisms and business succession planning components.  I also counsel entrepreneurs and small business owners on all manner of general business matters, including entity formation, tax and insurance matters, and the design and implementation of buy-sell arrangements.  I frequently write articles and give presentations on estate and business planning-related topics.