Publications, Lectures, Workshops

Publications, Lectures, and Workshops – Gibbs

National Business and Professional Journals: Trusts & Estates (professional monthly magazine) Family Business (Spring 1994 issue) Conspectus Current (Editor’s column “Visions”) Best Review (a publication of A. M. Best Company, February, 1995) The Practical Accountant.

Universities: University of Texas School of Law University of Miami School of Law (Heckerling Institute) Syracuse University Tax Institute South Texas College of Law, Houston, Texas Arizona State University and the Arizona Federal Tax Institute Tax Symposium, Cleveland Marshall College of Law, Cleveland, Ohio

Business Valuation Organizations, Societies: Institute of Business Appraisers San Antonio Chapter of the American Society of Appraisers American Institute of Certified Public Accountants with regard to valuation matters.

Regional Councils: Philadelphia Estate Planning Council Wichita Estate Planning Council Indiana Continuing Legal Education Forum Yellowstone Valley Estate Planning Council (Billings, Montana) Southern Nevada Estate Planning Council Louisville Estate Planning Council Western Michigan Estate Planning Council (Grand Rapids, Michigan) Kerrville Bar Association Victoria Business & Estate Council Corpus Christi Estate Planning Council Mobile Estate Planning Council (Mobile, Alabama) Chattanooga Tax Practitioners (Chattanooga, Tennessee) Tax & Estate Planning Council of Shreveport, Louisiana. Central Texas Estate Planning Counsel (Austin)

Bar Associations and Affiliated Organizations: American Bar Association Texas Bar Association South Dakota State Bar Association Dallas Bar Association Probate, Trusts & Estates Section Houston Bar Association, Probate, Trusts and Estates Section.

CPA Organizations & Societies: American Society of Certified Public Accountants Washington Society of Certified Public Accountants Texas Society of Certified Public Accountants Continental Association of Certified Public Accountants.

Financial Planning & Life Insurance Organizations: Million Dollar Roundtable General American Life Insurance Company (St. Louis) American General Life Insurance Company (Houston) The Mutual Group Northwestern Mutual Life CLU Association Post Graduate Forum Twenty Five Million Dollar International Forum (1995 Annual Meeting) American Society of CLU and ChFC The Partners Group International Association of Financial Planners Greater Milwaukee Chapter Symposium International Association of Financial Planners (Dallas, Washington, D.C.)

Other: Texas College of Probate Judges Southern California Tax & Estate Planning Forum Dallas/Ft. Worth Society of the Institute of Certified Financial Planners American College of Trust & Estate Counsel Southwestern Legal Foundation, Dallas, Texas National Network of Estate Planning Attorneys WealthCounsel’s National Study Group The E-Planners Educational Alliance The National Association of Family Wealth Counselors (Franklin, Indiana).

Books: Gibbs is Co-Editor with attorney David Cahoone of Sarasota, Florida of Strictly BusinessStrategies For Privately Owned Businesses Quantum Press, 1st ed. 2002 Amazon Customer Rating: To January 1, 2005, author of the three-volume estate planning transaction and forms guide published by Knowles Publishing Company The Estate Planning Series. The three-volume set includes guidelines for basic estate planning, intermediate planning, and advanced planning, including charitable remainder trusts, private foundations, preferred stock organizations and reorganizations, business cluster formations, estate planning installment sales and sales in exchange for a private annuity, sales in exchange for a self-cancelling installment note, the sale of a qualified Code Section 2702 remainder interests, and other strategies for the large to very large estate.

Selected Publications and Lectures Valuation

Gibbs, Do You Speak Tax Mr. Appraiser? Evaluating the Appraiser and the Appraisal Report After 1990 University of Miami Philip E. Heckerling Institute on Estate Planning (University of Miami, January, 1993)

Geneva, Kugler, Gibbs & Oliver, Contemporary Valuation Issues Family Owned and Controlled Corporations, Partnerships Tax Symposium, Cleveland Marshall College of Law, Cleveland, Ohio (October 19, 1995), with Paul F. Kugler, Assistant Chief Counsel, Passthroughs & Special Industries, Internal Revenue Service, Washington, D.C., Professor Louis B. Geneva, Cleveland Marshall College of Law, Robert P. Oliver, ASA, Management Planning, Inc., Princeton, New Jersey

Bourland, Eastland, Gibbs, and Kroney, Business Valuation Workshop: Issues in Valuing Transfers of Controlling and Non-Controlling Interests In a Family Owned Corporation or Partnership 16th Annual Advanced Estate Planning and Probate Course, State Bar of Texas Professional Development Program (Houston, Texas, June 10-12, 1992). Co-authors, panelists: Michael V. Bourland, J.D., Bourland, Smith, Wall & Wenzel, P.C., Ft. Worth, Texas; S. Stacy Eastland, J.D., Baker & Botts, Houston, Texas; Robert H. Kroney, J.D., Kroney Silverman Mincey, Inc., Dallas, Texas

Gibbs, Emphasis on the Income Approach in the Valuation of Family Controlled Business and Investment Organizations AICPA 1995 Annual Advanced Estate Planning Conference, Washington, D.C. (July, 1995) Concurrent Session, Gibbs, Defending the Valuation Report in the United States Tax Court

Gibbs, Practical Procedures For Supporting a Business Valuation For Estate Planning Purposes American Institute of Certified Public Accountants, 1997 AICPA Advanced Estate Planning Conference, Phoenix, Arizona (July 30-August 1, 1997)

Gibbs, A Look at Business Valuations From the Perspective of the United States Tax Court 1998 Annual Meeting of Institute of Business Appraisers (January, 1998)

Gibbs, Business Valuation Workshop Continental Association of Certified Public Accountants, 1996 Annual Meeting, San Francisco, California (October 25-26, 1996)

Gibbs, Common Sense Support of the Value of Estate Planning Transfers of Ownership Interests in Family Owned and Controlled Partnerships, Limited Liability Companies and Corporations Philadelphia Estate Planning Council, Philadelphia, Pennsylvania (September 17, 1996)

Selected Published Materials & Lectures Planning & Compliance

Gibbs, Eastland, Lan, Current Issues: Audit and Litigation Issues Pertaining to the Formation of Family Owned & Controlled Partnerships and Limited Liability Companies 24th Annual Advanced Estate Planning and Probate Course, State Bar of Texas (Ft. Worth Texas, June 2000) S. Stacey Eastland, JD, Donald P. Lan, JD, and Larry Gibbs (Moderator)

Gibbs, Estate Planning Lessons From Sam and Helen Walton Trusts & Estates (A Publication of Argus Business, August, 1995)

Gibbs, Strategic Estate and Succession Planning for Closely Held Business Owners in the 90’s Greater Milwaukee Chapter Symposium, International Association of Financial Planners (May 27, 1993)

Gibbs, A Family Limited Partnership as the Centerpiece of an Estate Plan Trusts & Estates (Part One: September, 1992 pp. 45-50; Part Two: October, 1992, pp. 52-57)

Kasner, Oshins & Gibbs, The Family Limited Partnership Formation Strategies & Valuation Issues Southern California Tax & Estate Planning Forum (Los Angeles San Francisco, June, 1994) Co-panelists: Professor Jerry A. Kasner, Santa Clara School of Law, Richard A. Oshins, J.D., Oshins & Gibbons, Las Vegas, Nevada

Gibbs, Estate Planning with the Family Limited Partnership and the Limited Liability Company 1994 Syracuse University Tax Institute, Syracuse, New York (September, 1994)

Gibbs, Strategic Planning For The Owners of Closely Held Companies NCA Annual Meeting (Bermuda, November, 1999)

Fiori, Mittelman & Gibbs, The Family Limited Partnership Current Issues, 1994 Keeping Current Clinic, American Society of CLU and ChFC (Seattle, Washington, October, 1994) Co-Panelists: Owen G. Fiore, JD, CPA, San Jose, California; Alan J. Mittelman, J.D., CLU, Jenkintown, Pennsylvania; and Jack B. Turner, CLU, ChFC, Clarksville, Tennessee.