C O N S U L T A N T S

Foreign Account Tax Compliance Act.

Introducing

Timothy D. Richards, Attorney at Law

FATCA CON

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Tim Richards was born in Schenectady, New York in 1952. He spent his early youth in San Jose, Costa Rica (1957-69). He earned a Bachelor of Arts in International Relations from Brown University in 1974 and a Juris Doctor degree Suffolk University Law School in 1978. In1981 he was admitted to the Florida Bar and in 1993 he was certified as a Tax Specialist by the Florida Bar. Mr. Richards commenced his legal career at a Wall Street tax associate at the firm of Robert Feinschreiber & Associates assisting Fortune 500 companies in obtaining tax benefits derived from exportation of US goods and services. While in New York, he was appointed Assistant Editor of the “International Tax Journal” (Panel Publishers) and published various articles on international tax subjects. He was awarded a contract by publisher Van Nostrand Reinhold to write a book which was later published under the title of “The Guide To Foreign Investment in United States Real Estate”. Mr. Richards continues publishing tax articles in magazines, journals and newspapers. In 1983 he was invited to testify before the Senate Finance Committee in support of international legislation proposed by the late Senator Barry Goldwater. Based on the foregoing credentials he has acted as an expert witness for the US Department of Justice in money laundering cases. In 1999 Mr. Richards was invited by the Venezuelan government to serve on the Board of Eastern National Bank N.A., a seat he occupied through 2006. While on the bank’s Board Mr. Richards gained substantial expertise in working with US bank regulators, compliance with money laundering rules and bank acquisitions. Mr. Richards has also served on the Board of Directors of the World Trade Center of Miami, the Beacon Council and the Florida International Bankers Association.

2665 S. B AYSHORE D R . S UITE : 703 M IAMI , F LORIDA 33133 T.305.859.6770 www.fatcaconsultants.com

Foreign Account Tax Compliance Act.

Introducing

Fernan Rodriguez, Foreign Legal Consultant

FATCA CON

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Fernan is a foreign legal consultant and has represented a variety of domestic and international clients in the areas of Colombian, US, and international taxation, corporate law, estate-planning and wealth preservation. Fernan has extensive experience in stock and asset acquisitions primarily in Colombia, the US, and other Latin American countries, including corporate reorganizations minimizing tax implications in the corresponding jurisdictions. He has worked extensively with investors and high net worth individuals on tax efficient structures for inbound and outbound investments. Many of these transactions have required the creation of international tax-efficient structures that meet the compliance requirements of multiple taxing jurisdictions. Fernan advises on a wide array of tax, corporate, and estate planning issues, including tax implications of cross-border transfers between related and non related companies and individuals, treaty benefits of international transactions, and devising estate planning and wealth preservation structures with assets located in multiple jurisdictions. He also works on the tax aspects of US companies and individuals investing in Colombia and other Latin American countries, and Colombian, and other Latin American companies and individuals investing in the US. Fernan earned his law degree from Pontificia Universidad Javeriana in Bogota, Colombia, a graduate degree in tax law from Universidad del Rosario in Bogota, Colombia, and a Master of Laws with emphasis on tax law from Georgetown University Law Center. In his spare time he enjoys golf, soccer and running.

2665 S. B AYSHORE D R . S UITE : 703 M IAMI , F LORIDA 33133 T.305.859.6770 www.fatcaconsultants.com

Foreign Account Tax Compliance Act.

Introducing

Alonso Sanchez, Attorney at Law

FATCA CON

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Alonso is a senior presenter of the program. He has represented a variety of domestic and international clients in the area of domestic and international taxation, corporate law, estate-planning and wealth preservation. Alonso has experience in stock and asset acquisitions, including tax-free reorganizations. He has worked extensively with investment funds, investors and high net worth individuals on tax efficient structures for inbound and outbound investments. Many of these transactions have required the creation of tax-efficient structures that navigate the requirements of multiple taxing jurisdictions. Alonso advises on a wide array of tax issues, including those related to corporations, partnerships, controlled foreign corporations, passive foreign investment companies, FIRPTA and treaty benefits. He also works on the tax aspects of restructuring, joint ventures, and a broad range of other matters. Alonso earned a Bachelor of Science in Finance from the University of Minnesota’s Carlson School of Management and his law degree from American University’s Washington College of Law. In his spare time he enjoys movies and mountain biking.

2665 S. B AYSHORE D R . S UITE : 703 M IAMI , F LORIDA 33133 T.305.859.6770 www.fatcaconsultants.com

Foreign Account Tax Compliance Act.

Introducing

David Segrera, Attorney at Law

FATCA CON

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David practices in the areas of tax, real estate, and corporate law. David represents public and private companies, individual investors, and foreign corporations on a variety of matters, including domestic and international strategic tax planning, real estate acquisitions and financing, and general corporate matters. He regularly advises clients in connection with the structure and taxation of their business ventures. In addition to tax planning and the preparation of estate planning documents, David’s areas of practice include the negotiation and drafting of business agreements for mergers and acquisitions, joint ventures, and other corporate transactions. David counsels foreign and domestic investors in the acquisition or sale of commercial and residential real estate.

2665 S. B AYSHORE D R . S UITE : 703 M IAMI , F LORIDA 33133 T.305.859.6770 www.fatcaconsultants.com

Foreign Account Tax Compliance Act.

Introducing

Paula De Franco Richards, FATCA Program Coordinator

FATCA CON

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Paula Richards, Director of Operations and Business Development, graduated Cum Laude from the University of Miami with a Bachelor of Arts in Criminal Justice and Psychology. Ms. Richards has extensive knowledge of law firm organization and best practices policies as a result of over 15 years’ of paralegal experience in the specialties of civil litigation, criminal defense litigation and real estate acquisitions. She is also the founder of the Special Education Foundation, a non-profit organization dedicated to advocacy on behalf of children with special learning needs. Ms. Richards is a member of the Society for Human Resource Management and the National Association of Professional Women.

2665 S. B AYSHORE D R . S UITE : 703 M IAMI , F LORIDA 33133 T.305.859.6770 www.fatcaconsultants.com

Foreign Account Tax Compliance Act.

Introducing

Alejandro D. Gravier, CPA

FATCA CON

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Alejandro D. Gravier, CPA, is a Founding and Senior Tax Partner with the HLB International Miami office of HLB Gravier, LLP where he focuses his practice in international business and tax planning; domestic tax and financial planning for business and individuals. Mr. Gravier was formerly a senior accountant with international CPA firm of KPMG Peat Marwick. He represents clients in a range of industries including manufacturing, wholesale distribution, retailing, real estate, and construction. Mr. Gravier specializes in the following services: domestic real estate operations in connection with statements of non-recognition; certificates of withholding; portfolio obligations; corporate income tax in connection with mergers and acquisitions; state sales tax; wholesale and manufacturing operations, and foreign taxation particularly in the area of foreign investments and tax treaties; federal estate tax planning; evaluations and valuations for potential and existing businesses, including appropriate economic and industry research, financial projections, and domestic international sale corporation. Mr. Gravier is a Certified Public Accountant, and a Certified Internal Control Auditor. He is a member of the Florida Institute of Certified Public Accountants (FICPA), American Institute of Certified Public Accountants (AICPA), Cuban American Certified Public Accountants Association, Institute for Internal Controls (CICA), Florida International Banking Association (FIBA), and the Cuban American Banker’s Association (CABA). Mr. Gravier currently lectures on international accounting and tax topics.

2665 S. B AYSHORE D R . S UITE : 703 M IAMI , F LORIDA 33133 T.305.859.6770 www.fatcaconsultants.com

Foreign Account Tax Compliance Act.

Introducing

Leonardo D. Gravier, CPA

FATCA CON

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Leonardo D. Gravier, CPA, is the Managing Partner for HLB Gravier LLP in Miami, Florida. Mr. Gravier has been in practice since 1985 and is the partner in charge of the International Tax Group. Mr. Gravier was formerly a Senior Manager with an International Big Four Certified Public Accounting firm in Miami. Mr. Gravier currently lectures on International Tax issues relating to Entity Structures and Formations, Corporate Mergers and Acquisitions and Tax Treaty benefit analysis. Mr. Gravier is active in Industries related to Mergers and Acquisitions, Food/Beverage/ Agriculture, Real Estate Developments and Private Equity/ Hedge Funds. A frequent lecturer in various countries in Central and South America, Mr. Gravier additionally lectures at the University of Pennsylvania Wharton School of Business, University of Miami School of Business, the Florida Institute of CPA’s and the American Institute of CPA’s. Mr. Gravier earned his Masters of Professional Accounting, Bachelors of Business Administration in Accounting and a Bachelors of Arts in Political Science from The University of Miami. He is a licensed Certified Public Accountant in the states of Florida, New York and Texas. He is fluent in English, Spanish and French.

2665 S. B AYSHORE D R . S UITE : 703 M IAMI , F LORIDA 33133 T.305.859.6770 www.fatcaconsultants.com