We are a unique group. We actually like the tax law. The more complex, the better. Sometimes, we even memorize Code & Reg Section numbers. If there was a dictionary entry for the term "tax geek," our pictures would be next to the definition!
Emanuel ("Emil") J. Kallina, II was educated at Bowdoin College (BA), the University of Maryland School of Law (J.D.), and New York University School of Law (LL.M. in Taxation). He is licensed to practice law in Maryland and the District of Columbia, and is admitted to practice before the U.S. Fourth Circuit Court of Appeals, the U.S. District Court for the Districts of Maryland and D.C., and the U.S. Tax Court.
While Mr. Kallina currently focuses his practice on estate and charitable planning for high net worth individuals, he has practiced extensively over the years in the related fields of business law, corporate tax law, partnerships, and real estate.
Mr. Kallina is a co-founder and member of the Board of Directors of the Planned Giving Design Center (www.pgdc.net), a former member of the Board of Directors of the National Association of Charitable Gift Planners ("CGP"), former Chairman (5 years) of the Government Relations Committee of the CGP, a co-founder of the Chesapeake Planned Giving Council, Chairman of the Board and President of The James Foundation, a member of the Board of Directors of Search Ministries, Inc., a member of the Board of Directors of the Smith Barney Charitable Trust, and a member of the boards of trustees or directors of a number of other non-profits. He is frequently an expert witness on estate planning and charitable matters.
Mr. Kallina has testified on a number of occasions before the IRS on pending matters, has worked extensively with the staff of the various Congressional committees regarding charitable legislation, and heads a national group of charitable giving practitioners that meets informally with the IRS to discuss ruling policy in the planned giving area.
Mr. Kallina is a nationally recognized speaker on estate planning and charitable giving and a frequent author on these topics.
Robert ("Bob") L. Perez is a recently retired Tax Partner who practiced in the New Orleans office of KPMG LLP for 33 years. Mr. Perez served as the Partner in Charge of KPMG's Personal Financial Planning Training, as a member of KPMG's estate planning "think tank," as the National Director of Technical Tax Services for Estates and Trusts, as a Director of the KPMG Family Wealth Institute, and as a member of the PFP Technology Team. He currently serves on the AICPA Committee for Trust, Estate and Gift Taxation. He specialized in providing individual income tax and estate tax planning services to corporate executives and high net worth individuals. Mr. Perez also has significant experience with charitable organizations.
Mr. Perez is a New Orleans native and he and his wife Laura have eight children and seven grandchildren. He is a graduate of Jesuit High School and received his Bachelor of Business Administration from Loyola University in 1965 and Juris Doctor from Loyola University Law School in 1967. Mr. Perez joined KPMG LLP in 1970 and was elected to the Partnership in 1977. He is a licensed attorney and certified public accountant in Louisiana. He is a member of the American Institute of Certified Public Accountants, the Society of Louisiana Certified Public Accountants, National Association of Charitable Gift Planners, and the Louisiana State Bar Association. He has been awarded the Personal Financial Specialist (PFS) designation by the AICPA and the Accredited Estate Planner (AEP) designation by the National Association of Estate Planners.