Mark E. Kellogg is also a certified public accountant.  As a shareholde of Fraser Trebilcock he practices in the areas of business and corporate law, taxation, business entity formation and planning (including limited partnerships, limited liability companies, Subchapter S-Corporations, professional corporations and professional limited liability companies, and other joint ventures and business combination structures), business succession planning, commercial transactions, mergers and acquisitions, non-profit and tax exempt organizations, real estate transactions, and estate planning and probate law. He is also a Certified Public Accountant.  He has served as a family and business advisor and counselor for his clients for over 25 years in all facets of the family and closely-held business life cycle, including business start-ups, business acquisitions, family business succession planning, and the sale of a business.