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The Cleveland Metropolitan Bar Journal (ISSN 0160-1598)
                                                                                  is published monthly, with the exception of July and August,
                Helping you navigate                                              by the Cleveland Metropolitan Bar  Association, 1375 E. 9
                                                                                                                th
                                                                                  St., Floor 2, Cleveland, Ohio 44114-1785. Periodical postage
                                                                                  paid at Cleveland, OH. POSTMASTER: Send address changes
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                through difficult                                                 to Cleveland Metropolitan Bar Journal, 1375 E. 9  St., Floor 2,
                                                                                  Cleveland, Ohio 44114-1785.
                                                                                  Opinions expressed in this magazine are those of the authors
                financial issues.                                                 and do not necessarily reflect the views of the editors or the
                                                                                  officers  and  members  of  the  Cleveland  Metropolitan  Bar
                                                                                  Association. The editor reserves the right to reject all advertising
                                                                                  submitted for publication.
                 Our experienced         •  Economic Damages                      Phone (216) 696-3525, fax (216) 696-2413
                 financial experts       •  Fraud Investigation & Deterrence      CleMetroBar.org/BarJournal
                                                                                  Free to members. Subscriptions are $35 per year.
                 will help your          •  Valuations for Estate & Gift          Jacqueline F. Baraona, Designer & Editor
                 clients with:           •  Business Valuations                   Caitlin Trotta, Design Intern
                                                                                  Jasmine Hudson, Design Intern
                                         •  Insolvency & Restructuring            Rebecca Ruppert McMahon, Publisher
                                                                                  CMBA OFFICERS
                                         Jeff Firestone, CPA, CFE, CVA            Ian N. Friedman, President
                                                                                  Joseph N. Gross, President-Elect
                                         Director of Litigation Services          Rosalina M. Fini, Vice President
                                                                                  Ann M. Caresani, Treasurer
                                         PHONE   440-892-8900 ext. 113            Valissa Turner Howard, Vice President of Diversity & Inclusion
                                                                                  Rebecca Ruppert McMahon, Secretary & CEO
                                         EMAIL  jeff@mcmanamonco.com
                                         WEB   www.mcmanamon.com                  CMBA BOARD OF DIRECTORS
                                                                                  Awatef Assad
                                                                                                  Kira S. Kittoe-Krivosh
                                                                                  Matthew D. Besser  Dennis Medica
                                                                                  Jeffrey A. Brauer  Jay Milano
                                                                                  Laura W. Creed   Kathleen A. Nitschke
                                                                                  Matthew D. Gurbach  Hon. John J. Russo
                                                                                  Thomas G. Haren  Beth Ann Schenz
                                                                                  Jennifer M. Himmelein  Neal E. Shapero
                                                                                  Mag. Anne Walton Keller   Khalida A. Sims
                                                                                  Gabrielle T. Kelly  John P. Slagter
                                                                                  Tami M. Bolder, Public Representative
                                                                                  Colleen M. Cotter, Legal Aid Representative
                                                                                  Kevin P. Donoughe, Young Lawyers Representative
                                                                                  Lee Fisher, Law School Dean
                                                                                  Bruce M. Hennes, Public Representative
                                                                                  Patrick J. Krebs, CMBF President
                                                                                  Sarah McFarlane Polly, Law School Representative
                                                                                  Marlon A. Primes, Immediate Past President

                                                                                  CMBF OFFICERS
                                                                                  Patrick J. Krebs, President
                                                                                  Carter E. Strang, President-Elect
                                                                                  John F. Kostelnik, Vice President of Finance
                                                                                  Rebecca Ruppert McMahon, Secretary & CEO
                                                                                  CMBF BOARD OF DIRECTORS
                                                                                  Rosanne Aumiller  Eric B. Levasseur
                                                                                  Mary Catherine Barrett  Scott M. Lewis
                                                                                  Katherine D. Brandt  Kenneth S. Luchesi
                                                                                  Paul Capka      Lee Ann O’Brien
                                                                                  Pamela A. Daiker-Middaugh  Anthony J. O’Malley
                                                                                  Steven W. Day   Elena A. Ray
                                                                                  Louise Dempsey  Michael G. Riley
                                                                                  Nicholas A. DiCello  Marquettes D. Robinson
                                                                                  Ruth E. Hartman  Matthew A. Secrist
                                                                                  Kerin Lyn Kaminski  Meredith C. Shoop
                                                                                  Matthew J. Kucharson   Leslie E. Wargo
                                                                                  Jeffrey J. Lauderdale  Richard G. Zeiger
                                                                                  John W. Lebold  Larry W. Zukerman
                                                                                  Jonathan B. Leiken
                                  Join us                                         Stephanie E. Dutchess Trudeau, Immediate Past President
                                                                                  Mark A. Cicero, Young Lawyers Representative
              December 2 , 3  & 4                                  th             Joseph N. Gross, CMBA President-Elect
                                                      rd
                                            nd
                                                                                  Roni Sokol, CMBA Presidential Designee
                                                                                  Advertising Reps
                                                                                  Barb Burgie (614) 560-6896
                                                                                  Leslie Klenk (614) 554-6294
                                                                                  Printed by Source 3 Media.
                                                                                  The Bar Journal has been printed
                                                                                  on recycled paper since 1993.
       2 |  CLEVELAND METROPOLITAN BAR JOURNAL                                                    CLEMETROBAR.ORG
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