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ROBERT L. HERITIER: Bob was admitted to the State Bar of Michigan in 1952 after graduating from Wayne State University Law School.  He received his undergraduate degree from Wayne State University in 1950. Following graduation from law school, Bob served two years in military service with the U.S. Coast Guard, followed by a number of years with Chrysler Corporation. In 1957, Bob joined the Tax Department of Arthur Andersen & Co.  As a result of his employment with Arthur Andersen & Co., Bob obtained his Certified Public Accounting Certificate for Michigan in 1961. In 1964, Bob left Arthur Andersen & Co. and began the practice of law concentrating in the areas of taxation, business and financial planning, estate planning, and related matters. Bob is a member of the Taxation and the Business and Finance sections of the State Bar of Michigan. Martindale-Hubbell, a nationally recognized attorney rating service, has rated Bob "AV", its highest rating for legal ability and professional conduct. Bob lives in the City of Grosse Pointe Woods, Michigan with his wife, JoAnne.  Heritier@hnslaw.com
WILLIAM M. NANCE: Bill was admitted to the State Bar of Michigan in 1978 after graduating cum laude from Wayne State University Law School. He received his undergraduate degree, with distinction, from the University of Michigan in 1973. Bill is a member of the State Bar of Michigan and served as Chairman of the Real Estate Committee of the Oakland County Bar Association in 1992-1993. Martindale-Hubbell, a nationally recognized attorney rating service, has rated Bill "AV", its highest rating for legal ability and professional conduct. Bill concentrates his practice in the areas of real estate, estate planning, probate and trust administration and business law and is a member of the Real Estate Planning and Probate Section of the State Bar of Michigan. He has been actively involved in his community, two years serving as an elected member of the Beverly Hills Village Council, after having spent six years on the Planning Board, two of those years as its Chairman. Bill has served as a Trustee of the Widman Foundation and as a member of the Parent's Advisory Council for the Cranbrook Institute of Science. Bill lives in Bloomfield Hills with his wife, Jeanne, and their two sons, Will and John.  wnance@hnslaw.com

JOHN P. SHERIDAN: John has been an attorney since 1984, and has been awarded Martindale­Hubbell's highest rating of "AV" for his legal ability and ethics. He is also a certified public accountant, and was previously a tax manager at Deloitte & Touche.  John has a Master of Laws (LLM) in tax from Wayne State University Law School, a law degree (JD) from the University of Detroit School of Law, and a degree in business management (BS) from Wayne State University. He successfully represented the petitioners in the reported case of In Re Webb H Coe Marital and Residuary Trusts, 233 Mich. App. 525, 593 N.W.2d 190 (1999), lv denied, 461 Mich. 897 (1999), and is a member of the Tax, Real Estate, and Estate Planning and Probate Sections of the State Bar of Michigan.  jsheridan@hnslaw.com

PAUL J. SMOTHERS: Paul was admitted to the State Bar of Michigan in 1993 after graduating cum laude from Wayne State University Law School.  He is a member of the Order of the Coif and a recipient of the American Jurisprudence Award in Creditor's Rights.  Paul is a member of the Real Property and Business Law Sections of the State Bar of Michigan and a former member of the Real Estate Law Committee of the Oakland County Bar Association.  His areas of concentration are business, corporate, estate planning and real estate law.  Paul and his family reside in Clarkston, Michigan. psmothers@hnslaw.com

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