Lawrence L. Bell, JD, LTM, CLU, ChFC, CFP, AEP Mr. Bell is principal for Advisors, LLC. He teaches business and estate planning to attorneys, accountants, financial planners and insurance professionals. He is a qualified expert and testified in business practices, valuations of businesses and purchase and sale of businesses. He works with entrepreneurial, profit non-profit and government organizations in strategic planning, business continuity and benefit practices on a regional, national and international basis. He has been the Tax Bar liaison to the Internal Revenue Service for the Maryland State Bar Association and the Attorney on the District Director’s Forum for Ethical Practice and Tax Administration for 10 years. He a candidate for the position of Taxpayer Advocate (National) with the Internal Revenue Service and named Chair of the Exempt Organizations Focus Group for the District Director, Mid-Atlantic Region, Internal Revenue Service. He has received patents in the financial product fields dealing with COLI, GASB, FASB ,IASB and OPEB solutions Mr. Bell’s column and articles appear in the CLU Journal, Trusts & Estates, Broker’s World, Journal of Financial Planning, Journal of Retirement Planning, and Journal of Compensation and Benefits. He has authored Decision Trees for CCH on COLI Best Practices, 409A , and Fringe Benefit Planning He speaks nationally on all of the topics he has written about.