The Attorneys of Olsen-Smith, Ltd.

Alfred J. Olsen

        Al, who is also a C.P.A., is a native of Arizona and was admitted to practice law in Arizona and Illinois in 1966 and before the U.S. Tax Court and U.S. Supreme Court in 1970.  He was educated at the University of Arizona (B.A. with distinction, 1962); Arizona State University (M.S., Accounting, 1964); and Northwestern University (J.D., 1966); and elected to Phi Beta Kappa; Beta Gamma Sigma; Beta Alpha Psi; Phi Theta Delta; and Phi Kappa Phi.

        Al's activities since forming the law firm have included; State Bar of Arizona (Section of Taxation, Chairman, 1977-78) and (Board of Legal Specialization, Tax Advisory Commission, Chairman, 1991-93); Central Arizona Estate Planning Council (Chairman, 1972-73); American Bar Association, Section of Taxation (Chairman, Committee on Agriculture, 1976-78; Chairman, Committee on Continuing Legal Education, 1982-84); American Law Institute (Chairman, Tax Planning for Agriculture, 1973-82); American Association of Attorney - C.P.A.s (1990-); Offshore Institute, (1990-); Sigma Nu International  (Regent, 1986-88); Salvation Army (Phoenix Board of Advisors, 1973-81); American College of Tax Counsel (Fellow, 1982-Present); and International Academy of Estate and Trust Law (Academician, 1985-).

        In addition to co-authoring a book and numerous articles on tax law, Al is a frequent lecturer, a Certified Specialist, Tax Law, Arizona Board of Legal Specialization, and is listed in The Best Lawyers in American; Who's Who in American and Who's Who in the World.

Susan K. Smith

        A native of Arizona, Susan was educated at the University of Arizona, Principia College (B.A., 1969); University of Virginia (M.A., 1970); and Arizona State University (J.D., 1975).  She was affiliated with Alpha Lambda Delta and Phi Alpha Eta and also received the J.P. Walker American History Award and the State Bar of Arizona Ethics Award.  She was admitted to the Arizona Bar in 1976, U.S. Tax court in 1977 and U.S. Supreme Court in 1980.

        Susan has been extremely active in many organizations since her admission to the Bar;  State Bar of Arizona (Chairman, Section of Taxation, 1985-1986); Valley Estate Planning Council (President, 1983-84); Central Arizona Estate Planning Council (Director, 1986-88); American Bar Association's Section of Taxation (Chairman, Economics of Tax Practice Committee, 1984-87); American Bar Association's Section of Real Property, Probate and Trust Law (1981-); American Law Institute (1991-); Samaritan Foundation (Director, 1989-);Arizona Community Foundation (Director, 1992-); American College of Tax Counsel (Fellow, 1991-); International Academy of Estate and Trust Law (Academician, 1992-); American College of Trust and Estate Counsel (Fellow, 1987-), State Chair, 1992-).

        Susan also has lectured frequently on behalf of the State Bar of Arizona, ALI-ABA, as well as for most of the major tax institutes.

        Her advisory boards, published books and articles include: Editorial Advisory Board, The Practical Tax Lawyer (1981-); "Grits, Grats and Gruts Present Tax Savings Opportunities," Journal of the American Society of CLU and ChFC, July 1992; "Community Property and the Non-Participant Spouse: What are the Rules?"  The Practical Tax Lawyer, Summer, 1989; "Structuring Trusts and Estates after Tax Reform," The Practical Tax Lawyer, Spring 1987; "Courts recognize Valuation Discounts for Community Property Interests," 53 The Journal of Taxation 28 (1980); "Minority Discounts for Community Property Interests," Major Tax Planning, USC Institute on Federal Taxation, 1981. Co-Reporter; "The Economic Recovery Tax Act of 1981, "American Law Institute - American Bar Association, 1981; "Estate Tax Deferrals and 303 Redemptions After the Economic Recovery Tax Act of 1981," 56 The Journal of Taxation 14 (1982); "Valuation and the Minority Discount," NYU Institute on Federal Taxation, 1984; Estate Planning Practice Manual for the State Bar of Arizona, 1984.

        Susan is a Certified Specialist, Tax Law, Arizona Board of Legal Specialization, and is listed in Who's Who in American Law, Who's Who of American Women, as well as The Best Lawyers in America.

James J. Rossie, Jr.

        After graduating from the University of Michigan and the University of Miami (Florida) with a Master of Laws in Taxation, James was admitted to the Bar in Arizona in 1981 and in Michigan in 1982.  James was also admitted to practice before the U.S. Tax Court in 1982, the United States Court of Appeals for the Sixth Circuit in 1983, the Ninth and the Eleventh Circuits in 1984 and the U.S. Supreme Court in 1986.

        James is a member of the American Bar Association, Section of Taxation; the State Bar of Arizona, Section of Taxation and Real Property; the State Bar of Michigan, Section of Taxation, Real Property and Corporations; the Wayne, Oakland and Maricopa County Bar Associations.  James was Co-Chairman, Committee on Continuing Legal Education, Section of Taxation, State Bar of Arizona, and is a Certified Specialist, Tax Law, Arizona Board of Legal Specialization.