John J. Scroggin, AEP, J.D., LL.M.

Personal Education Professional Credentials Areas of Legal Practice Professional Affiliations Quoted in Newspapers Quoted in Magazines Quoted in Other Sources

Interviewed on Television & Radio Speaking Engagements Publications - Articles Publications - Pamphlets Publications - Books Publications - Books Being Written

647 Mimosa Boulevard Roswell, Georgia 30075 Telephone: (770) 640-1101 Facsimile: (770) 518-4124 Email: John@scrogginlaw.com

PERSONAL

• Age: 55; Married to Lynn G. Scroggin, 1979 (4th Grade Teacher).
• Children: John (Blacksmith, age 25), Julie (Not-for-Profit Intern, age 22), Justin (Army private 2nd Infantry Division, age 20).
• Founding Member, Board of Trustees - Atlanta Highlands Church of Christ, 1981-1989.
• Founding Member, Board of Trustees - Center for the Visually Impaired Foundation, Inc.,1989-1992, Vice Chairman, 1990-1992, Chairman, Planned Giving Committee, 1991-1992.
• Member, Atlanta United Way, Planning Giving Committee, 1994-99.
• Member, Roswell United Methodist Church Stewardship Committee, 1996-1999, RUMC Board of Stewards, 1998-2002, RUMC Foundation Advisory Board, 1999-2006.
• 1996 Preservation Award, Roswell Historical Society.
• Member, Board of Directors, Historic Roswell Convention and Visitors Bureau, 2004-present.
• Major Sponsor: Roswell Square Concerts in the Park and on the River, 1996-present.
• Roswell Historical Society, Mill Village Tour of Homes Committee, 2007.
• Patron, Roswell Historical Society Fundraiser, 1997-present.
• Legal Advisor, National Rendezvous & Living History Foundation, 2000-2005.
• Member, Board of Directors of North Fulton Community Foundation, 2003-present; Vice Chairman, 2005-2007; Chairman 2008-2009.
• Advisory Council for the Honorable Dr. Tom Price, Member of the United States House of Representatives; Taxes and Finances Advisory Committee.
• Advisory Council on Roswell Redevelopment.
• Sponsor: Annual University of Florida Law School Atlanta Alumni Luncheons, 1990-2000.
• Owner of one of the Largest Private Collections of Tax Memorabilia in the US.
• Roswell Rotary Club; Paul Harris Fellow; Paul Harris Society Member; Will Watt Fellow; Chairman’s Award.

EDUCATION

• Degrees from University of Florida
• B.S.B.A. - Accounting, 1974
• Juris Doctorate, 1977
• Master of Laws in Taxation, 1979

PROFESSIONAL CREDENTIALS

• Attorney, Scroggin & Company, P.C., Atlanta, Georgia, 1990-93,1995-present; Tax Partner, Glass, McCullough, Sherrill & Harrold, 1993-95; Tax Attorney, Atlanta, Georgia, 1981-89.
• CPA, Arthur Andersen & Co. (tax), Atlanta, Georgia, 1979-1981; AA&Co.’s Nationwide Estate Planning Group.
• Adjunct Professor - Tax Law, University of Florida School of Accounting, 1978-1979.
• Martindale Hubbell Attorneys' Rating: "AV" (highest rating possible).
• Founding Editor-in-Chief, NAEPC Journal of Estate and Tax Planning (an Internet Publication of the National Association of Estate Planners and Councils) 2006-present; Largest Circulation Estate Planning Publication in the US.
• Co-Editor, Commerce Clearing House’s Practical Estate Planning Magazine, 2004-2006.
• National Board of Directors, National Association of Estate Planners & Councils, 2002-present; Member Long Range Planning Committee; Chairman, Publications Committee.
• Chairman, National Association of Estate Planners and Councils 2004 National Convention.
• Nationally Accredited Estate Planner (AEP Designation), National Association of Estate Planners and Councils.
• Member, Capital Trust Company Attorney Advisory Committee (Delaware), 2004-2006.
• Website Recommended (for Estate Planning) by AICPA Journal of Accountancy, June 2001.
• Certified Financial Planning Board of Examiners Best Planning Article Award for 2000.
• Editorial Board, State Bar of Georgia, Tax Section, 2002-2003.
• Estate Planning Council of North Georgia Board of Directors (2000-2006); Vice President (2001) & President (2002-2005).
• Program Chairman, Georgia ICLE Annual Program on Representing Closely Held Businesses, 1997-2003.
• Member of State Bar of Georgia Total Return Trust Legislation Committee, 2002-2005.
• Estate Planning Columnist, Advisor Today Magazine, 1998-present; Contributing Writer, National Underwriter.
• Co-Creator of the “Family Incentive Trust”® and Creator of the “Perpetual Estate Plan”® “Restraint Continuum”® and “Family Love Letter”®.

AREAS OF LEGAL PRACTICE

PROFESSIONAL AFFILIATIONS

QUOTED IN NEWSPAPERS

QUOTED IN MAGAZINES

QUOTED IN OTHER SOURCES

• Planner Pavilion.com
• Bankrate.com
• Leimberg Information Services
• Family Giving News (2004)
• MSN Money on Incentive Trusts (2005)
• MSN Lifestyle on Family Love Letter (2007)
• AOL News (2007)

INTERVIEWED ON TELEVSION AND RADIO

• Money Harvest on Estate and Tax Planning for Farmers (1999)
• National Public Radio Marketplace Radio on Incentive Trusts (2002)
• National Public Radio Talk of the Nation on Estate Planning (2004)
• CNN Headline News on the Terri Schaivo Case (March 2005)
• Milwaukee Public Radio “Money Sense” on Estate Planning (July 2007)

SPEAKING ENGAGEMENTS

• “Estate Planning” Georgia Financial Planning Association Annual Meeting, February 2008.
• “Estate Planning using Revocable Trusts,” Northern Arkansas Estate Planning Council (Fayetteville) February 2008.
• “Estate and Tax Planning from 2007-2011 – Confusion Reins,” Gulf States FPA Annual Meeting (Mobile), November 2007.
• “Avoiding 12 Common Estate Planning Mistakes,” National Beer Wholesalers Association Annual Convention (Las Vegas), September 2007.
• "Planning in the Confusion of 2011," Colorado Springs FPA Annual Meeting (Colorado Springs) September 2007.
• "Planning from 2007-2011," FPA National Convention (Seattle), September 2007.
• "Planning for the Family Business," NBWA Annual Convention (Las Vegas), September 2007.
• "The Seven Inevitable Problems in a Family Business," Georgia Forestry Association (Savannah) July 2007.
• "The Future of Estate Planning," Georgia Society of CPAs Annual Meeting (Callaway) July 2007.
• "Estate and Insurance Planning: Opportunities When Estate Taxes Don't Matter," Million Dollar Round Table (Denver) June 2007.
• "Innovative Planning Ideas," St Louis Estate Planning Council (St. Louis) April 2007.
• "Does Income Tax Planning Trump Estate Tax Avoidance?" BDOAccounting Firm Southeast Annual Meeting, January 2007.
• "The Future of Estate Planning," Naples Estate Planning Council, (Naples, FL), January 2007.
• "Does Income Tax Planning Trump Estate Tax Avoidance?" Philadelphia Estate Planning Council (Philadelphia), January 2007.
• "Reviewing Estate Planning Documents – a Practical Approach," Best of the Year FPA VLC Program, December 2006.
• "Innovative Planning Ideas," Chattanooga Estate Planning Council (Chattanooga) November 2006.
• "Does Income Tax Planning Trump Estate Tax Avoidance?" Atlanta Estate Planning Council, November 2006
• "The Future of Estate Planning (3 hours)," Salt Lake City Estate Planning Council (Salt Lake), November 2006.
• "Reviewing Es tate Planning Documents – a Practical Approach," FPA National Convention (Nashville), October 2006. – top rated presentation
• "Estate Planning War Stories," The Milner Group, October 2006; December 2006.
• "The Future of Estate Planning,"AXA Planning Conference (Philadelphia), September 2006.
• "The Seven Inevitable Problems in a Family Business," National BeerWholesalers Association National Convention (Orlando), September 2006.
• "Thirty Innovative Planning Ideas," Central Ohio FPA (Columbus) August 2006.
• "Innovative Planning Ideas," AXA Estate Planning Conference (Wisconsin), August 2006.
• "Influencing the Legacy," AXA Estate Planning Conference, July 2006.
• "Does Income Tax Planning Trump Estate Tax Avoidance?" Georgia Tax Conference, June 2006.
• "The Future of Estate Planning," Red River Estate Planning Council (Fargo) April 2006; AXA Planning Conference, May 2006.
• "Innovative Planning Ideas," North Alabama Estate Planning Council (Birmingham) March 2006.
• "Family Business Succession," The Milner Group, March 2006.
• "Does Income Tax Planning Trump Estate Tax Avoidance?," State Bar of Georgia Estate Planning Institute (Athens) February 2006.
• "The Future of Estate Planning," Georgia Financial Planning Association Annual Meeting, February 2006.
• "Innovative Insurance Planning Ideas," The Milner Group, January 2006. 3
• "Innovative Planning Ideas," Denver Financial Planning Association (Denver) November 2005.
• "Innovative Planning Ideas," Fort Worth Society of Financial Services Professionals (Fort Worth), November 2005.
• "Planning when the Estate Tax Does Not Matter," College for Financial Planning Fall Tape Series, November 2005.
• "The Changing Nature of Estate Planning," Detroit Estate Planning Council Half Day Program (Detroit) November 2005.
• "A Humorous Review of Taxes," Detroit Estate Planning Council (Detroit) November 2005.
• "Planning for the Aftermath of Hurricane Katrina," FPA Virtual Forum, November 2005 (2 Sessions).
• "Avoiding Common Mistakes in Creating, Operating and Transferring a Business," Society of Financial Services Professionals National Convention (Phoenix) October 2005.
• "Non-Tax Issues in Estate Planning," Atlanta Bar Association, Estate Planning Section, October 2005.
• "Planning for the Aftermath of Hurricane Katrina," FPA Virtual Forum, October 2005.
• "The Changing Nature of Estate Planning and its Impact on Charities," Georgia Planned Giving Council, September 2005.
• "Transferring your Business without Losing Your Shirt and Your Family," NBWA Annual Convention (Las Vegas) September 2005.
• "Hot Topics in Estate Planning," Financial Planning Association National Convention (San Diego), September, 2005.
• "Minimizing Conflicts in Estate Planning: Insurance and Other Solutions" Financial Planning Association National Convention ½ Day Pre- Conference (San Diego), September, 2005.
• "Does Income Tax Planning Trump Federal Estate Tax Avoidance?" Estate Planning Council ofWinston Salem(Winston Salem) September 2005; Central Florida Financial Planning Association AnnualMeeting (Tampa) July 2005;Wellstar Annual Estate Planning Program,August 2005.
• "Estate Defective Trusts," Commerce Clearing House Continuing Education Program, Summer/Fall 2005.
• "How Legislative Changes are Changing Estate Planning," Atlanta NAIFA Annual Meeting, July 2005.
• "Innovative Planning Ideas," Phoenix Financial Planning Association (Phoenix) May 2005.
• "Medical Decision Making in Georgia," Atlanta. May 2005.
• "The Family Love Letter," Enterprise Group of Funds, May 2005; Morgan Stanley, June 2005; Enterprise, June 2005.
• "Estate Planning is not Dying, It's Just Evolving," Society of Financial Services Professionals Conference (Fort Worth) May 2005.
• "Avoiding Common Mistakes in Estate Planning," Financial Planning Association Virtual Forum, April 2005.
• "How to Transfer Your Business Without Losing Your Shirt and Your Family," Society of Financial Services Professionals Arizona Institute (Tucson) January 2005.
• "The Family Love Letter," Morgan Stanley, November 2004; (Colorado Springs) November 2004; (Dallas) August 2004.
• "Estate Defective Trusts," Wilmington Delaware Estate Planning Council (Wilmington), November 2004; Dekalb Estate Planning Council.
• "Influencing the Legacy," National Association of Estate Planners & Councils Convention, October, 2004.
• "Does Income Tax Planning Trump Estate Tax Planning?" National Association of Estate Planners & Councils Convention, October, 2004.
• "Planning with Trusts," Wilmington Trust (September 2004).
• "Avoiding Common Businesses Mistakes," Financial Planning Association National Convention (Denver), September, 2004.
• "The Creative Use of Trusts," Financial Planning Association National Convention, Pre-Convention Program (Denver), Sept. 2004.
• "Avoiding Common Mistakes in Estate Planning," (Dallas), August 2004.
• "Technology and Estate Planning," Estate Planning Council of North Georgia, April 2004.
• "Why Every Client Should Plan for Incapacity," Financial Planning Association Virtual Forum, March 2004.
• "Ethics," Women in Financial Services, February 2004.
• "Influencing the Legacy," FPA Success Forum (Philadelphia), November 2003; Partners Financial (Chicago), September, 2003.
• "Passing the Family Business," & "Recent Changes Impacting CloselyHeld Businesses," State Bar ofGeorgia ICLE (ProgramChair),October 2003.
• "Planning for the Business Owner (4 Programs)," Synovus Bank, October and November 2003.
• "Client Centered Collaboration Panel Discussion," FPA Success Forum (Philadelphia), November, 2003.
• "The Changing Nature of Estate Planning," FPA Success Forum2 Day Pre-Convention Program (Philadelphia) November, 2003.
• "Fundamental Estate Planning,"National BeerWholesalers Convention (LasVegas),October, 2003; South Carolina BeerWholesalers (Charleston), July 2003; Florida Beer Wholesaler's Convention (Destin), October 2003.
• "Planning for Divorce," FPA Tape Series, Summer 2003.
• "The Changing Nature of Estate Planning," Estate Planning Council of Mississippi (Jackson), February 2003; Texas Society of CPAs Advanced Estate Planning Conference (Austin) August 2003; Gwinnett Estate Planning Council,May, 2003; Partners Financial (Chicago), September, 2003; FPA Success Forum Pre-Conference Program (Philadelphia), November, 2003; Cobb Community Foundation, December 2003.
• "Ethics," Atlanta NAIFA Annual Meeting, July 2003.
• "Planning When Taxes Don't Drive the Process," Florida FPA (Tampa) June 2003.
• "Protecting and Preserving Family," FPA Tape Series, Fall 2002.
• "Avoiding Mistakes in Buy-Sell Agreements," State Bar of Georgia ICLE (Program Chair), December 2002.
• "Have We Gotten Estate Planning Wrong All These Years?" WellStar Foundation Annual Seminar, September 2002.
• "Innovative Planning," (Naples) Florida FPA, June 2002, (Des Moines) July 2002, (Salt Lake), August 2002.
• "Estate Planning After the 2001 Tax Bill," FPA of Georgia Regional Conference, May 2002.
• "Planning for Business Owners," FPA National Retreat (Houston), April 2002.
• "The Family Love Letter," (Reynold's Plantation), April 2002; (San Diego) June 2002.
• "Estate Planning Today," Georgia State University MBA Program, March 2002.
• "Insurance Planning for 2001 and Beyond," Financial Services CorpAnnualMeeting,October, 2001; Partners Financial (Chicago), September 2001; Hemisphere Group (Washington), October 2001.
• "Recent Changes Affecting Closely Held Businesses," State Bar of Georgia ICLE (Program Chair), September 2001.
• "2001Tax Update," College for Financial Planning (Orlando &La Jolla) June & October 2001, Partners Financial (Austin) 2001; NAIFA Atlanta, August 2001; 4
• "Estate Planning After the 2001 Tax Bill," Fall, 2001 FPA Tape Series, Financial Planning Association AnnualMeeting (San Diego), September, 2001; FPA Virtual Forum, November 2001; Enterprise Group of Funds (Saratoga Springs, Toledo), 2001; Wellstar Annual Meeting, September, 2001; ING Group, September, 2001.
• "What's New inWashington,"NAIFA AnnualMeeting (Philadelphia),April 2001; Canada LifeAnnualMeeting,May 2001;MilnerGroup, Summer 2001.
• "Planning to Protect & Preserve Family," Canada Life Annual Meeting, May 2001.
• "Primer on Estate Planning," Oglethorpe University, February 2001; Morgan Stanley Annual Meeting, (Miami) May 2001.
• "Business Succession Planning - Thinking Outside the Box," Partners Financial (Austin), January 2001.
• "Family Incentive Trusts," Central Texas Estate Planning Council (Austin), January 2001; Atlanta Estate Planning Council,May 2001;Wisconsin FPA & CPA Annual Symposium (Milwaukee), May 2001; Louisville Estate Planning Council (Louisville), September 2001; Enterprise Group of Funds (Austin), February 2001; Milner Group (Savannah, Macon, Columbus, Augusta), March, April 2001.
• "Innovative Planning Ideas," Financial Services Corp; Enterprise Group of Funds, 2001.
• " Planning for the Affluent," and "Planning for the 21P st P Century," Partners Financial Annual Meeting (Chicago), September 2000.
• "Family Incentive Trusts," Estate Planning Council of Mississippi (Jackson), November 2000; Children's Hospital of San Diego (San Diego), November 2000; Financial Network Investment Corp. AnnualMeeting, (San Diego) July 2000; Tri-State FPA AnnualMeeting (Philadelphia)May 2000; Wealth Solutions Management Seminar (San Jose), March 2000.
• "Asset Protection Planning," University of Florida Law School, Graduate Tax Program (Gainesville), June 2000.
• "Unique Marketing Approaches," NAILBA (Washington), November 2000; Financial Services Corporation, June 2000.
• "Business Succession Planning," Atlanta Life Underwriters Education Expo, August 2000.
• "Planning for the Transfer of a Closely Held Business," State Bar of Georgia; (Program Chair) September, 2000.
• "Planning in the 21P st P Century," Canada Life National Meeting, May 2000.
• "20 Innovative Planning Ideas," Canada Life National Meeting, May 2000.
• "Planning for the Affluent Client," National Underwriter, AALU Annual Meeting (Washington), May 2000.
• "Mid-Year Tax Planning Update," NAIFA Annual Meeting (Dallas), May 2000.
• "Business Continuation Planning" and "Business Succession Planning" FPA Annual Retreat, (Phoenix) April 2000.
• "Family Incentive Trusts," National Underwriter, (Cincinnati) 1999; First Financial ResourcesAnnualMeeting, 1999; CUNAMutualGroupAnnual Meeting, 1999; North Carolina SFSP AnnualMeeting (Charlotte), 1999;Mid-South ChFC AnnualMeeting(Memphis), 1999; InSouth Insurance, 1999; Financial Services Corp. Annual Meeting, 1999; Atlanta Life Underwriters Education Expo, 1998; International Association for Financial Planning, National Convention, 1998 (Salt Lake City); Atlanta ChFC Chapter 1998; Ascensus Insurance Services, 1998 (Salt Lake City);Gwinnett Estate Planning Council, 1998; FamilyWealth Counselors Convention (Chicago),1998; Society for Senior Risk Managers (Charleston), 1998.
• "Planning for the NewMillennium," College for Financial Planning, National Conference (Denver), 1999; North Carolina SFSP Annual Meeting (Charlotte), 1999.
• "Fundamental Estate Planning," Atlanta Journal/Constitution Money & More Annual Program, 1999.
• "Business Succession Planning," State Bar of Georgia; (Program Chair) September 1999.
• "Planning for the Elderly," The Society of Senior Risk Managers (Dallas), 1999.
• "Creative Planning Ideas," Mid-South ChFC AnnualMeeting (Memphis), 1999; Enterprise Group of Funds, 1999; CLUSeminar (Charlotte), 1999; Financial Services Corp. Annual Meeting, 1999.
• "Innovative Planning for the Elderly," The Society of Senior Risk Managers (Charleston), 1999.
• "What's New in Washington -1999," Milner Group; Atlanta Life Underwriters Expo.
• "Basic Planning for the Elderly," The Society of Senior Risk Managers (Charleston), 1998.
• "A Debate on Charitable Reverse Split-Dollar Insurance," Atlanta Life Underwriters, November 1998.
• "The 1997 Tax Act," IAFP, National Convention (Salt Lake City),1998.
• "Professionalism in Representing the Small Business Owner," State Bar of Georgia; Program Chair, 1998.
• "Planning from Different Perspectives," Atlanta Life Underwriters Education Expo, 1998.
• "What's New in Washington - 1998," The Milner Group; Atlanta Life Underwriters Expo; Braden Financial
• "Estate Planning," U.S. - Philippine Chamber of Commerce Annual Convention, 1998.
• "Using Trusts," Elder Law Council, National Business Institute, 1997.
• "What's New in Washington - 1997," IAFP, National Convention, 1997 (Orlando).
• "Post-Creation Matters" State Bar of Georgia ICLE, 1992, 1996 & 1997.
• "Planning with the New Tax Law," Subcenter National Meeting, 1996 (Kiwi Island).
• "Limited Liability Companies, "National Business Institute, 1995.
• "Valuation Issues in an Estate" and "Pre-Mortem Tax Planning," National Business Institute 1994.
• "Using Limited Liability Companies," Atlanta, Georgia, May, June, and October, 1994.
• "Tax Planning for Insurance Agents," 1993.
• "Estate Planning for Retirement Plans,", 1993.
• "Family Limited Partnerships," The Milner Group, 1993.
• "Use of Trusts - a Few Examples," First Union National Bank, 1993.
• "Trusts in Estate Planning," The DeKalb County Estate Planning Council, 1993.
• "Use of Trusts in Georgia," National Business Institute, 1993.
• "Pre-Mortem Planning" and "Post-Mortem Planning," National Business Institute, 1992.
• "Independent Contractors," 1991 REMAX of Georgia Broker/Owner Retreat, 1991.
• "Business and Tax Planning for a Professional," and "Working with Attorneys," Southern Council of Optometrists, 1991
• "Basic Business Organizations - Operations", DeKalb/Decatur Bar Association, 1991.
• "Unusual Aspects of Estate Administration in Georgia," National Business Institute, 1991. 5
• "Tax Considerations in Estate Administration," National Business Institute, 1991.
• "Practical Estate Planning," American General Life Insurance, Georgia Conference, 1991.
• "Wills, the Essentials" and "Trusts for the Aged and Incapacitated," 1990.
• "Unique Planning Ideas," North Carolina Society of CPAs, 1990.
• "Long Term Health Care Planning for the Elderly," 1990.
• "Tax Planning for Estates in Georgia," National Business Institute, 1990.
• "Estate Administration in Georgia, "National Business Institute, 1990.
• "Planning for the Elderly and Terminally Ill,"1989.
• "Post Mortem Elections by Fiduciaries," Beyond the Basics, 1989.
• "Current Issues and Recent Development in Estate Planning," 1987.

PUBLICATIONS - Pamphlets

• The Family Love Letter, AXA Advisors and Enterprise Group of Funds, 2002, Second Printing 2005; Third Printing, 2006.
• The Use of REITs in the Estate, Family and Business Planning of Beverage Distributors, 2006
• Medical Decision Making in Georgia, 2006.

PUBLICATIONS - Books

• Family Incentive Trusts, National Underwriter, 1999.
• Stewardship, a Self-Study Guide, Milliken Press, 1986.
• Tax and Financial Planning for Ministers, A Practical Analysis, Milliken Press, 1984.

PUBLICATIONS - Books being Written

• The Changing Nature of Estate Planning, Commerce Clearing House
• Basic Business Planning, Blumberg Press.