Foreign Affairs Canada strongly recommends that children travelling abroad carry a notarized Travel Consent Letter from every person who has the legal right to make major decisions on a minor child’s behalf if one or more of those persons is not accompanying the child on the trip. For example, if a minor child is travelling abroad by themselves, with only one parent, or with a group or club under another adult’s supervision a notarized Travel Consent Letter is highly recommended. 

Without a notarized Travel Consent Letter your child may be prevented by customs and border officials from leaving Canada or from entering a foreign country.

If you are a parent who will be travelling alone with your minor child outside of Canada it is important you plan ahead.  Sample Travel Consent Letters are available from Foreign Affairs Canada and can be easily completed by a child’s legal guardians and parents. It is also important that your child’s Travel Consent Letter be notarized by a lawyer or notary public. 

Should you require assistance the Walsh Wilkins Creighton LLP Family Law Group is able to assist parents with the notarization of Travel Consent Letters and has extensive experience advising individuals on a wide range of family law matters that arise upon separation and divorce.

Ken attended law school at the University of Calgary and upon his graduation in 1985 commenced his legal career with WWC where he was an advocate for clients in the areas of criminal and civil litigation. In 1995, Ken was appointed as the first Manager and Director of the Federal Prosecution Service in the newly opened Calgary Department of Justice Office.

After spending several years with the Department of Justice Ken returned to WWC in 2002 where he continued to advise clients and First Nations in the areas of civil and aboriginal law. In February of 2008, Ken and his two colleagues, Gary A. Befus and Eugene Creighton, Q.C. (now Judge Creighton of the Provincial Court, Criminal Division) were successful in their appearance before the Supreme Court of Canada in the case of the The Privacy Commissioner of Canada v. Blood Tribe Department of Health.

Throughout his legal career, Ken has instructed law students, law enforcement officials and lawyers on legal issues and advocacy, and was active in both youth sport and community association activities.

Congratulations to Judge Kenneth R. McLeod on his appointment to the Provincial Court bench.

Great team atmosphere with benefit package.  Fax/email resume to:

Walsh Wilkins Creighton LLP

     Attn: L. Filippetto

     Fax: 403-264-9400

lfilippetto@wwclawyers.com

Tyler was called to the bar in Alberta in 2010 after having attended law school at the University of Melbourne and Queen’s University. As a member of WWC’s Business Law Group Tyler draws on his economics background and his first-hand experience as a partner in an integrated farming and cattle operation in Southern Alberta in advising clients on corporate and business law issues with a focus on agri-business operations.

Sheryl brings with her 8 years’ experience advising First Nations clients on legal issues. Having initially articled with WWC in 2004, Sheryl is rejoining WWC as a member of the Aboriginal Law Group where she draws on her own Blackfoot and Pueblo heritage together with her legal experience to provide valuable insight into issues facing First Nations clients. Sheryl will be practicing out of both the Calgary and Standoff WWC offices.

Tyler and Sheryl join a team of highly-skilled lawyers at Walsh Wilkins Creighton LLP, a firm that has been providing legal services to businesses and individuals in Alberta for over 50 years.

Judy has a unique background as both a lawyer and a psychologist. Practising primarily in the area of family law, Judy draws on her experience as a psychologist and mediator in resolving her clients’ issues to more effectively meet the needs and interests of the client within their specific circumstances.

Judy is a Registered Family Mediator and has been a mediator since 2000. Judy also assists parents in resolving their parenting disputes through a process known as Parenting Coordination (a mediation-arbitration process). Judy has served as a coach in mediation training.

Judy was admitted to the Law Society of Alberta in 1993 and originally practised criminal law in the area of drug prosecutions at the Firm. Judy subsequently obtained a Masters degree in psychology and became a registered psychologist. Judy’s psychology practice consisted primarily of forensic assessments in the areas of custody and access, parenting, personal injury and risk assessments. Judy has testified as an expert witness at both Queen’s Bench and Provincial Court.

Judy’s passion for the law and assisting individuals in achieving the most positive and constructive resolution possible for themselves and their families brought her back to the Firm to employ her unique skills.

Robert brings to the firm over 35 years of legal experience, having conducted a diverse legal practice in both Saskatchewan and British Columbia.  He joined Walsh Wilkins Creighton LLP in 2011 and is available for the provision of legal services in both the Province of Alberta and the Province of Saskatchewan.   Robert focuses his practice on corporate and commercial law with an emphasis on the acquisition and sale of small businesses.  He also practices oil and gas law, particularly dealing with the ownership, succession and leasing of freehold minerals in Saskatchewan.   Robert’s practice also includes estate planning services involving the implementation of tax-planned transactions with corporations, partnerships and trusts.

Robert graduated from the University of Saskatchewan with a Bachelor of Arts and a Bachelor of Laws in 1975.  He was admitted as a member of the Law Society of Saskatchewan in 1976, admitted as a member of the Law Society of Alberta in 2011 and is also a former member of the Law Society of British Columbia.

Gary has worked on and conducted major litigation files for over 20 years. The areas of litigation have included insolvency and bankruptcy matters and general commercial litigation. More recently, he has been active in handling matters arising from the provincial and federal legislation dealing with the protection of personal information. In the course of his litigation practice, Gary has conducted numerous trials and hearings before the Provincial Court of Alberta, the Court of Queen’s Bench, the Federal Court of Canada, both the provincial and federal Courts of Appeal and the Supreme Court of Canada.

Gary is a native Calgarian, who commenced his articles with the Firm in 1987 and is presently a partner of the Firm. He is an active participant in the Canadian Bar Association, and provides assistance with the University law school trial advocacy course.

He obtained his undergraduate degree from the University of Calgary in history and political science. His law degree was obtained from the University of Victoria in 1987, and he was admitted to the Alberta bar in 1988.

Since being admitted to the Alberta Law Society in 1993, Joanne has developed her practice in Aboriginal Law and currently works almost exclusively in that area. Specifically, her areas of interest include First Nations governance, Aboriginal and Treaty rights, specific claims, sectoral self government agreements, child protection and employment matters. Joanne maintains her practice at the Calgary office but attends regularly to the Standoff and Lethbridge offices to meet with clients and attend at Lethbridge Provincial Court.

Joanne has volunteered for numerous charitable and non-profit organizations in the past and believes strongly in giving back to the community. She has a special affinity for rural Alberta after being raised on a farm in Pincher Creek, Alberta and currently lives on an acreage southwest of Calgary where she enjoys being able to horseback ride in the mountains on weekends.

Joanne has practiced exclusively with the Firm of Walsh Wilkins Creighton LLP and became a Partner in 1999. She was appointed as a member of the Firm’s Management Committee in 2002 and currently serves as Chair of that Committee, utilizing the skills obtained through the management of organizations prior to receiving her law degree.

Joanne went to law school with the goal of practicing Aboriginal Law and working with First Nation communities and considers herself blessed to be able to devote her practice to this area, work in a collegial environment and maintain a life style that includes time for family and friends.

Donna practices primarily in the area of corporate and commercial law providing advice and guidance to businesses, assisting in establishing suitable business vehicles and in implementing good governance procedures, developing positive employee/customer relations systems and utilizing efficient reporting and record-keeping processes. Donna assists businesses with all their internal and external contractual and transactional needs. Donna has experience in a wide variety of industry sectors and interacts with small, medium and large business organizations at all levels. Donna also devotes significant time to advising Aboriginal business. In addition, Donna assists clients with their residential and commercial real estate matters as well as will preparation and estate planning.

In September, 1997, Donna was admitted to the Saskatchewan bar and to the Alberta bar in May, 2005. Donna practiced in Saskatoon until moving to Calgary in June, 2005.

At different times, Donna has lived and worked in British Columbia, Alberta and Saskatchewan. Donna obtained a certificate in Journalism in 1993, before achieving her Bachelor of Laws in 1996 and her Masters in Law in 2001 from the University of Saskatchewan. Donna obtained her Advanced Collaborative Practice certification in 2003 and uses her skills as a negotiator, as well as her skills as a writer, in each matter she undertakes for a client.

Active in the community, Donna has volunteered for various groups and organizations and has sat on several boards. Donna has also been a speaker and presented papers at numerous seminars and symposiums and has advised, tutored and mentored law students both during their law school education and in completing their Articles and Bar Admission requirements.

Diana obtained her Bachelor of Laws from the University of Calgary in 1993 and was called to the bar in 1994.  Diana has practiced primarily in the area of family law since her call to the bar and leads the Firm’s Family Law Group.

By combining litigation experience with mediation and collaborative law training, Diana is able to assist her clients in effectively resolving all types of family and matrimonial issues in the manner best suited to each client’s own specific circumstances and needs.

A long time area resident with a background in agriculture, Diana and her husband continue to operate a small cattle ranch in the Okotoks area and Diana enjoys reading, theatre, music and a variety of sports and outdoor activities in her spare time.

Tracy joined Walsh Wilkins Creighton LLP in 2010 and brought with her a wealth of experience in Business Law. Tracy’s practice focuses on tax law, wills and estates and estate administration and planning. Tracy is also a Professional Agrologist and uses her skills and knowledge to advise farmers and ranchers with legal challenges they face.

Tracy attended the University of Alberta and obtained a Bachelor of Science Degree with distinction in 1988. Tracy obtained her Bachelor of Laws Degree of the University of Alberta in 1992 and was admitted to the Law Society of Alberta in 1993.

Ray graduated from the University of Alberta, Faculty of Law in 1978, joined the Firm as an articling student and has continued to practice with the Firm since being called to the bar in 1979. He became a partner in the firm in 1982 and in the firm was for many years a special prosecutor for Justice Canada.

Ray’s practice is primarily focused upon matrimonial law and construction law. He has appeared before all levels and divisions of courts in Alberta and strives in his practice to provide a calm, common sense approach for clients in need of assistance in these areas of law.

Ray is a member of the Canadian Bar Association Family Law and Construction Law Sections and has been a member of the Heritage Advisory Board (City of Calgary) and was a volunteer with the Calgary Exhibition & Stampede.

Benjamin is a member of the Firm’s litigation group. He has experience in corporate-commercial litigation, insurance litigation, estates litigation, and secured transactions and creditor litigation. Benjamin has represented clients in trials before the Provincial Court of Alberta and in summary trials before the Alberta Court of Queen’s Bench.

He completed his Bachelor of Arts (Dean’s List) at the University of Calgary in 2006, and his Bachelor of Laws at the University of Saskatchewan in 2008. In his third year of law school, Benjamin participated in the Western Canada Moot trial competition.

Active in the Calgary community, Benjamin has volunteered with the Distress Center as a distress line volunteer, and continues to assist William Aberhart High School’s debate team as a judge for the Canadian National Debates and as a co-coach for Aberhart’s CBA Law Day Mock Trial. He is a member of the Canadian Bar Association (CBA) and the Calgary Bar Association. He is a member of the Executive of the CBA Insurance Sub-Section, the 2011 CBA Law Day Committee, and 2012 CBA Alberta Law Conference Committee. Growing up on in rural Saskatchewan, Benjamin took an active role in helping operate the family farm, from which he gained an understanding of business needs and practical circumstances affecting prairie businesses. Outside of the practice of law, Benjamin’s interests include restoring classic muscle cars, weight training, cuisine, chess, camping and hiking in the Rockies.

Benjamin’s publications include peer reviewed articles on business finance, intellectual property, criminal law, and civil procedure, published in the International Business Law Journal, Intellectual Property Journal, the Criminal Law Quarterly, the Alberta Law Review, and he has been cited in Chris Madsen’s Military: Law and Operations, looseleaf (Aurora: Canada Law Book, Rel. 2009).

Cameron, a native to Calgary, graduated from the University of Toronto, Faculty of Law in 1969. Since his admission to the Law Society of Alberta in 1970, Cameron has provided assistance to clients with respect to Wills, Estate Planning, Estate Administration, Commercial and Residential Real Estate, and general Corporate and Commercial matters.

Cameron is a member of the Wills and Estates and Real Estate Sections of the Canadian Bar Association, Alberta Branch.

Cameron is proud of his involvement in the Calgary community at large, which has included volunteer assistance in the not-for-profit sector and a variety of minor sports.

Sheryl is continuing to focus her practice entirely on the legal issues of First Nations. Sheryl has knowledge and experience in a variety of areas as it relates to advancing the interests of First Nations, including:

• tribal governance and administration, including employment and tax issues;
• corporate and commercial issues, including contract drafting and establishing and advising on business structures;
• First Nation’s health and child welfare; and
• Treaty and Aboriginal rights issues, including drafting various land claims submissions under the Specific Claims Policy relating to unlawful surrenders of reserve land and expropriations.

Sheryl’s First Nations heritage allows her to provide valuable insight on these issues facing First Nation clients. Sheryl has made appearances in Alberta provincial court, Alberta Court of Queen’s Bench and the Federal Court of Canada.

Sheryl was admitted to the Law Society of Alberta in 2004 and holds a Bachelor of Arts degree in Canadian Studies and a Juris Doctor degree both from the University of Calgary. Sheryl enjoys participating in activities designed to mentor Aboriginal youth.

Sheryl can be reached in Calgary at 403-267-8448, or in Standoff at 403-737-8050.

Tyler was called to the Alberta bar in 2010 and joined the business law group of Walsh Wilkins Creighton LLP in 2012.

Originally from Lethbridge, Tyler obtained a Bachelor of Arts in Economics from the University of Victoria in 2004.  Tyler attended law school at the University of Melbourne and Queen’s University and obtained his Bachelor of Laws (Honours) in 2008.  In addition to his work as a lawyer, Tyler is also a partner in an integrated farming and cattle operation in Southern Alberta.

Tyler sits on the Firm’s Charitable Causes Committee and when not working enjoys flying, skiing, biking and travelling.

Tyler is a member of the Calgary Bar Association, the Canadian Bar Association and the Law Society of Alberta.

Lou has close to 30 years experience in helping clients with real estate and mortgage transactions. In addition to practicing law, Lou has written a number of continuing education courses for the real estate industry and is a leading instructor of law classes offered by real estate boards across the province. He is an active member of the Real Property Section of the Canadian Bar Association, having served on the executive for a number of years, including as Chairman from 1993 to 1995.

As legal counsel to the Alberta Real Estate Association, Lou is a standing member of the Standard Forms and Practice Committee which reviews and revises all standard contracts used by the real estate industry in the Province of Alberta. Lou is a frequent contributor to and panellist on real estate continuing education seminars for lawyers organized by the Legal Education Society of Alberta, and is an Editorial Board member for the Alberta Residential Conveyancing Guide. Lou also writes a monthly legal column for AREAHub, a monthly internet newsletter for real estate industry members.

Lou was born in the Czech Republic and immigrated to Canada with his parents in 1969 at the age of eleven. He graduated from the University of Calgary Law School and was admitted to the Law Society of Alberta in 1983. He was appointed Queen’s Counsel in 1996 and served as Honourary Consul of the Czech Republic in the Provinces of Alberta and Saskatchewan from 1996 to 2001. Lou is an avid hiker and over the past decade has climbed over sixty mountains in the Canadian Rockies.

Paul joined Walsh Wilkins Creighton LLP in 2008 and brought with him over 20 years of legal experience. Paul practices mainly in the area of litigation with a particular emphasis on commercial litigation, insurance defence, creditor’s rights, construction related litigation and Bankruptcy and Insolvency. Paul also has experience in commercial transactions, financings and securitizations and provides commercial, business and litigation advice to both public and privately owned businesses.

Paul was born in Saskatchewan and after living briefly in Manitoba and London, England he obtained most of his formal education in Edmonton, Alberta. Paul attended the University of Alberta where he obtained a Bachelor of Science Degree with distinction in 1983, a Bachelor of Laws Degree in 1986 and was admitted to the Law Society of Alberta in 1987. After practicing Law in Edmonton for approximately 10 years, Paul moved to Calgary in 1996.

Since 2001, Paul has served as a volunteer for the Calgary Exhibition and Stampede, Rodeo Committee. He was the Chair for the Calgary Laurel Awards in both 1997 and 1998 and was the Co-Chair of Concessions for the 1996 LPGA DuMaurier Golf Tournament in Edmonton.

Dylan began working at the firm in 2009 as an articling student and was admitted to the Alberta bar in 2010. Dylan primarily provides assistance to clients in the areas of Employment, Corporate, and Real Estate transactions. He also works with clients on regulatory and administrative issues and has a special interest in Municipal Law.

During law school, Dylan worked as a Case Manager for the Municipal Government Board giving him experience with Administrative Tribunals and Municipal Law. Dylan has appeared before the Federal Court of Canada, the Court of Queen’s Bench of Alberta, the Provincial Court of Alberta and the Calgary Subdivision and Development Appeal Board.

In 2010, Dylan was appointed to the City of Calgary Licensing and Community Standards Appeal Board where he hears matters relating to a variety of Calgary Bylaws.

Dylan grew up in Calgary and received a Bachelor of Fine Arts from the Alberta College of Art and Design in 2004. Dylan completed his LL.B. at the University of Alberta in 2009. Dylan is a member of:

• the Law Society of Alberta,
• the Canadian Bar Association,
• the Alberta Arbitration and Mediation Society, and
• the Alternative Dispute Resolution Institute of Canada.

In his recreational time Dylan is an avid cyclist and is a member of the Alberta Bicycle Association, the Deadgoats Racing Team, the Moose Mountain Bike Trail Society, and the International Mountain Bike Association.

At law school, Aislin is active in pro bono and clinical work and with the student-run academic publications. She has volunteered at both the law school’s poverty law clinic, Downtown Legal Services, and Legal Aid Ontario through a Pro Bono Students Canada placement. She is finishing her term as a Senior Editor for the Indigenous Law Journal, and will serve as Editor-in-Chief of that publication for the 2012-2013 academic year.  Aislin will be returning to Walsh Wilkins Creighton as an articling student in 2013 and is particularly interested in civil litigation and First Nations law.

In her spare time, Aislin enjoys running, writing, and textile crafts.

Joshua graduated with his Juris Doctorate from the University of Toronto Faculty of Law and was called to the bar in June 2010. He joined the firm in 2011 and is a member of the firm’s litigation department, and plays an active role in the employment and family law divisions.

He brings with him a wealth of trial experience as he started his career as a Crown Prosecutor with the Ministry of the Attorney General of Ontario where he was involved in high-impact trials including murder and manslaughter in the Superior Court of Justice and independently conducted trials and contested sentencing hearings in the Ontario Court of Justice. As a Summer Associate at a large firm in Thailand, he worked closely with international corporate clients in dispute resolution. He also has experience representing clients at disciplinary hearings and tribunals.

As an active member of his law school, Joshua played a variety of intermural sports, participated in mooting competitions, was an elected member of student caucus and was nominated for valedictorian. While at law school, his greatest achievement was founding the Diversity Pipeline Initiative, an aboriginal education outreach project which involved him cycling across western Canada and speaking to Aboriginal youth about the benefits of post-secondary education.

In his personal life, Joshua was a formal motivational speaker in Japan, Thailand and Canada following his experience in the 2004 tsunami. He has a passion for outdoor recreation and is happily married to his wife, Julia.

Melanie is a member of the Blood Tribe, which is part of the Blackfoot Confederacy, and was raised on the Blood Indian Reserve in southern Alberta. Her personal background provides her with firsthand insight into and an appreciation of the legal concerns and issues affecting First Nations.

Melanie has devoted her practice to advising First Nation governments, administrations and corporate entities. She provides advice in various areas including governance, Aboriginal and Treaty rights and claims, consultation, oil and gas, corporate and commercial. Additionally, Melanie drafts legislation for First Nation governments which incorporates their specific customs and protocols.

Melanie holds a Bachelor of Arts degree from the University of Lethbridge and a Bachelor of Laws degree from the University of Alberta and was admitted to the Law Society of Alberta in 1995. She has lectured and presented on a variety of legal issues affecting First Nations.

As an active member of her law school, Rachel was involved in several intermural sports, and sat as a member of both the competitive moot court and elections committees. Rachel also served as the Executive Director of the Dalhousie Student Advocacy Service and as the chair of the Dalhousie Student Union Judicial Board.

In her spare time, Rachel enjoys running, rowing and hiking in the mountains.

Professional Associations

• Law Society of Alberta
• Canadian Bar Association
• Calgary Bar Association

Katharine joined the Firm in 2010 as an articling student and was admitted to the Alberta bar in 2011. She is currently a member of the estates group and the litigation group.

Katharine attended law school at the University of Calgary and obtained her J.D. in 2010. During this time, she volunteered with Student Legal Assistance and Pro-Bono Students Canada, and participated in the University of Calgary exchange program, studying international law at the University of Oslo, in Norway.

Katharine is originally from Toronto, Ontario. She obtained her Bachelor of Arts with Honours from Queen’s University in 2007, with a focus in psychology and sociology.

Marc articled with the firm and was called to the Bar in May of 2000. He spent the next two years working as an associate and then worked at several boutique law firms re-joining Walsh Wilkins Creighton in April of 2010.

He has appeared before all levels of the Court in Alberta and successfully conducted trials and numerous complex court applications, some of which have been reported in various law reports and journals.

Marc maintains a commercial litigation and corporate commercial practice that includes construction law, builder’s liens, intellectual property law, employment law, foreclosure, and aboriginal law, and regularly acts for construction companies, large contractors, oil and gas service and supply companies, employers, lenders, and Aboriginal First Nations.

Marc is a member of the Law Society of Alberta, the Calgary and Canadian Bar Associations, and the Alberta Civil Trial Lawyers Association.

He volunteers with the University of Calgary Law School Student Legal Assistance Program and the Canadian Bar Association as a mentor lawyer.

Marc brings with him 10 years experience practicing law and has maintained a general litigation practice throughout his career. Marc articled with Walsh Wilkins Creighton LLP in 2000.

Marc joins a team of highly-skilled lawyers at Walsh Wilkins Creighton LLP, a firm that has been providing legal services to businesses and individuals in Alberta for over 50 years.

Read more to learn how this change in Alberta law may affect you.

The following professions (“regulated professionals”) are affected by these changes:

• Doctors,
• Dentists,
• Chiropractors,
• Optometrists,
• Lawyers,
• Chartered Accountants,
• Certified Management Accountants,
• Certified General Accountants.

Prior to this Act coming into force, only members of the regulated professions were permitted to hold shares in their respective professional corporations. Although a professional corporation does not shield professionals from personal liability, the primary advantages of a professional corporation are the income tax benefits that can be accessed, such as income splitting, the small business deduction, access to the capital gains exemption and the deferral of income tax until amounts are paid out to the professional as a shareholder.

The new legislation now adds advantages allowing professional corporations to issue non-voting shares to:

• The regulated professional,
• A spouse or Adult-Interdependent-Partner of the regulated professional,
• A child of the regulated professional, and/or
• A trust, with limitations. [1]

The Professional Corporations Statutes Amendment Act changes how regulated professionals can structure their businesses. The most significant change is the ability to split income and capital gains with spouses and children, allowing for an over-all tax savings. By issuing dividends to all shareholders of the corporation, many family members will be taxed at a lower rate than the professional would have been. In addition, if the shares issued to family members qualify for the enhanced capital gains deduction it may be possible to shelter all, or a portion of, the capital gains that could be realised on sale of the shares. In order to take advantage of these new opportunities the corporation’s articles of incorporation must allow for the new, non-voting, shares to be issued and must allow for a payment of dividends to the non-voting class of shares.

The total amount of tax savings will vary depending on the structure chosen and the income of each party, however, a basic calculation shows that a spouse or adult child with no income will pay approximately $700 tax on $30,000 of income transferred to them through the professional corporation.

Nevertheless, only some of the advantages available to other Alberta corporations have been made available to Professional Corporations in Alberta. Holding companies and family trusts are not permitted to hold shares in the professional corporation. One effect of these prohibitions is that income splitting with minor children, even through a trust, is rendered largely ineffective due to the “kiddie tax” application.

Issuing shares in a corporation also creates risk for the regulated professional that did not exist when the corporation had only one shareholder. It may be advisable to create a Unanimous Shareholders Agreement to govern how the shares will be dealt with in the event of the death of a shareholder or of marital breakdown. Another potential issue arises if the professional corporation accumulates significant “passive” assets. These “passive” assets could cause the professional corporation to become ineligible for capital gains deductions unless the assets are separated from the professional corporation.

In deciding how to use the opportunities created by the Professional Corporations Statutes Amendment Act, some of the factors to consider are:

• The income of the regulated professional’s spouse,
• The effect of tax provisions on the regulated professional’s spouse and children, and
• The corporate structure that will best serve the family’s goals.

Your accountant may have suggestions on how to issue shares to your family members through a traditional estate freeze, a stock split, a Family Limited Partnership, or another method.

The lawyers at Walsh Wilkins Creighton can help you analyse your current structure as either a professional corporation, or as an individual, to help you learn more about your business and income options.

[1] The trust beneficiaries can only be the regulated professional’s minor children, and a beneficiary must, within 90 days of the child’s 18^th birthday, either be removed as a beneficiary or must receive the shares to hold directly.

Lou’s column can be downloaded here: Area Update November/December 2009.

The online version of the AREA Update can be viewed here: AREA Update – September/October 2009 (PDF)

The full version of Ben’s paper is available online, free of charge, courtesy of the Social Science Research Network.