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Practice Emphasis Business and Corporate Law, Taxation, Trusts and Estates Professional Experience Rick Cunningham is an associate in the Business Law Department of Lionel Sawyer & Collins, where his practice emphasis is on corporate transactions, business planning and formation, business succession planning, tax planning, tax audits and controversies, wealth transfer planning and probate and trust administration. Articles/Presentations Estate Planning Considerations in Divorce, State Bar of Nevada Communiqu� (June/July 2007); "Allocations of Profits and Distributions in Partnership/LLC Agreements: A Trap for the Unwary (and Sometimes the Wary)," Co-Author, Communiqu� (March 2006); Post-Mortem Estate Planning in Nevada: Minimizing Taxes and Optimizing Result CLE (April 26, 2006), Presenter and Author; Sophisticated Asset and Wealth Protection Techniques in Nevada CLE (November 7, 2005), Presenter and Author; "Probate Litigation," Presenter and Author, How to Probate an Estate, Washington State Bar Association CLE (October 2003, 2004); "Determining Capacity," Co-Author, King County Guardian Ad Litem Manual (May 2003); "TEDRA in a Teacup: A Brief Look at the Trust and Estate Dispute Resolution Act," Co-Author, Washington State Bar News (December 2002); Chapter 80, Co-Author, Washington Real Property Deskbook, 3rd ed. (WSBA Supp. 2001); Facilitator, 2004 Inter-County Guardian Ad Litem Training; "Dispute Resolution" and "Jurisdiction and Venue," Co-Author, 2003 King County Probate Policy & Procedure Manual; Real Property, Probate & Trust, Editorial Board Member, Washington State Bar Association Real Property, Probate & Trust Section Newsletter (2003, 2004). Professional and Civic Affiliations Member, State Bar of Nevada Member, American Bar Association - Real Property, Probate and Trust Section Member, Southern Nevada Estate Planning Council Education University of Washington School of Law, LL.M., Taxation, June 2001 University of Washington School of Law, J.D., June 2000 University of Washington, B.S., Psychology, June 1997 Bar/Court Admissions State Bar of Nevada State Bar of Washington U.S. District Court, Western District of Washington and District of Nevada. | 