Asset Protection Vice President

CHRISTOPHER MARTIN KLUG

**** *********** ******, **, ***. #603, Washington, DC 20008 ? (202) 629-

**** ? *****@***.**********.***

EDUCATION

Georgetown University Law Center Washington, D.C.

LL.M. in Taxation and Certificate in Estate Planning

May 2009

DC EITC Campaign - VITA

Awarded Pro Bono Pledge Certificate

Michigan State University College of Law East Lansing,

MI

J.D., cum laude, with a Concentration in Corporate Law

May 2007

MICHIGAN STATE UNIVERSITY East Lansing,

MI

B.A. General Business Administration - Prelaw

May 2004

Honors Business Study Abroad in Merida, Mexico

Summer 2004

EXPERIENCE

PIERRO LAW GROUP, LLC Albany, New

York

Of Counsel December 2012

- Present

Associate Attorney August

2009 - December 2012

. Counsel and represent clients and businesses as to the income tax

implications of entity selection and business transactions, including

implications of purchasing/selling an ownership interest pursuant to a

buy-sell agreement and purchasing or selling an ownership interest

with unrelated parties

. Represent clients and develop strategies to restructure their

entity/entities through tax free reorganizations in order to enhance

overall liability protection, preserve favorable tax attributes, and

recapitalize the entity's equity structure

. Draft, advise, counsel and execute estate planning documents designed

to maximize the use of gift and estate tax exemption and the wealth

passed to the next generation

. Draft, advise, counsel and execute dynasty trusts, directed trusts,

asset protection trusts, Delaware irrevocable non-grantor trusts,

charitable lead annuity trusts, grantor retained annuity trusts, and

private foundations

. Represent clients with estate and gift tax disputes with the IRS in

tax audits and IRS agency appeals, including the preparation of Formal

Protest to Appeals

. Preparation of personal, fiduciary, and partnership income tax

returns, and gift and estate tax returns

. Preparation of appellant and respondent briefs to the New York

Appellate Division, Third Department

KLUG LAW FIRM Okemos,

Michigan

Associate Attorney August

2007 - August 2008

Law Clerk August 2004 -

May 2007

. Drafted state private letter ruling request and federal tax court

petitions

. Preparation of personal and partnership income tax returns, and

advised clients of personal and business income tax minimization

strategies and tax implications of various transactions

. Wrote appellate brief on the issues of contract ambiguity and breach

of fiduciary duty filed in the Michigan Court of Appeals

. Drafted wills, trusts, durable power of attorneys, and medical

directives; participated in the execution of estate planning

documents; and assisted clients with the understanding and maintenance

of their estate plan

. Argued summary disposition motions; represented clients in

preliminary and sentencing hearings; conducted depositions; and

participated in alternative dispute resolutions on behalf of clients

SIENA COLLEGE Loudonville,

New York

Adjunct Professor

September 2011 - December 2012

. Professor of Advanced Tax Accounting in the M.S. in Accounting

Program, lecture topics included: Subchapter C and S corporate

taxation, partnership taxation, tax free reorganizations, consolidated

returns, tax exempt entities, and tax practice and procedure

CHRISTOPHER MARTIN KLUG

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ADVOCATES TRUST GROUP, LLC Albany, New

York

Vice President March

2012 - December 2012

. Startup company created to provide legal education and guidance for

attorneys who are members of Advocates Trust Services, a Division of

New York Private Trust Company, in drafting high end estate planning

documents

. Created educational articles for attorneys on topics including

Delaware Dynasty Trusts, Delaware Asset Protection Trusts, Delaware

Directed Trusts, and Delaware Tax Advantaged Trusts

VOLUNTEER ACTIVITIES

Hudson Area Library Hudson,

New York

Treasurer and Board Member March

2012 - Present

Member of Finance Committee

February 2011 - Present

. Preparation of Internal Fiscal Policy providing the fiscal governance

of the library

. Prepare monthly and annual treasurer's report for review by the board

of directors regarding the financial statements of the library,

monitor internal controls and accountability policies

Albany Community Action Partnership Albany,

New York

Board Member March

2012 - December 2012

Member of Finance Committee

November 2011 - December 2012

. Attend finance committee meetings to review budgeting and financial

planning, financial reporting, and monitoring of internal controls and

accountability policies

Columbia County ARC, Guardianship Committee

Columbia County, New York

Member of Committee

November 2010 - December 2012

. Advocate on behalf of a Ward to direct the course of treatment and

report to the Guardianship Committee on the needs and well being of

the Ward

ARTICLES

New York State Bar Association Treatise: Estate Planning and Will Drafting

2011-2012 Revision

in New York

. Co-Author of the Revisions to the Chapter on: Planning for Client

Incapacity

Lorman Conference and Albany Law School Seminars Fall

2011

. Co-Author: Estate Taxation: The New Rules of the Game for 2011 and

Beyond

. Co-Author: Asset Protection Planning in New York

. Co-Author: New York Estate Taxes and Planning for 2011, 2012 and

Beyond

BAR AFFILIATIONS

Michigan, Admitted December 2007;

Illinois, Admitted May 2008;

New York, Admitted March 2009

Washington D.C., Admitted December 2009

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