AMY B. MCLELLAN Phone: (978) 475-2400 AMcLellan@law.du.edu 7787 S Valentia Street Centennial, CO 80112 EDUCATION University of Denver, Daniels College of Business Graduate coursework in Accounting for Business current LLM Boston University School of Law, Graduate Tax Program May 2010 G.P.A.: 3.89, class rank 5 out of 75 Selected as Keynote Speaker for Graduate Law Programs JD Northeastern University School of Law May 1994 Awards: Massachusetts Women s Bar Association Legal Writing Competition BA Brandeis University, Sociology May 1987 Honors: Honors in Sociology, Dean s List Awards: Sanctity of Life Award, Student Affairs Award Keynote Graduation Speaker PUBLICATIONS Books and Manuals McLellan, Amy, Understanding Fiduciary Income Taxation; A Resource Guide for Practitioners, American Bar Association, expected publication date 2020. McLellan, Amy, contributing author: Love, Money and Control; A Practical Guide to Estate Planning, Denver, CO: Quantum Press, 2004. McLellan, Amy, contributing author: The Practice; Creating, Growing, and Maintaining a Successful, Client-Centered Estate and Business Planning Law Firm. Journal Publications McLellan, Amy and Tripp, John, Section 131: Recovering FICA and Medicare Payments for Family Caregivers, Tax Notes Weekly, 2017 TXN 28-30, July 10, 2017; State Tax Notes Magazine, 2017 STN Magazine 28-31, Volume 85, No. 2, July 10, 2017; Tax Practice & Controversies, 2017 TPR 28-1, July 17, 2017; Tax Notes Today, 2017 TNT 142-7, July 26, 2017; The Insurance Tax Review, 53 Ins. Tax Rev. 323, September 1, 2017 Amy B. McLellan, J.D., LL.M. - 1
McLellan, Amy, DU Professor Leads the Tribal Wills Project, Colorado Lawyer, Vol. 46, No. 6, June 2017 Journal Publications- in process - McLellan, Amy, Constitutional Issues in State Fiduciary Taxation Post Wayfair, Manuscript available August 2018 (Job Talk Topic) Avoiding State Snares for Fiduciary Income (expected Feb. 2019) Tax Accounting Reform and the Impact on U.S. Businesses (2019) TEACHING EXPERIENCE University of Denver, Sturm College of Law, Denver, CO September 2016 to present Visiting Associate Professor, Graduate Taxation Program Created and taught online and on-campus master s level law and accounting courses. Taught Tax Accounting, Fiduciary Income Taxation, Estate Planning, Property Transactions, and Independent Study- research and writing. Designed customized course curriculum focused on intensive study of the internal revenue code and regulations, and relevant case law. Developed hands-on projects, papers, tax filing assignments, quizzes, and online discussions for students to obtain relevant experience with the subject matter. Engaged active learning techniques to build metacognitive skills, critical thinking, and to improve the ability of students to assimilate and apply highly technical course information. Acted as Supervising Attorney for the Tribal Wills Project by overseeing law student volunteers who create estate planning documents during a week-long intensive for Native Americans residing on reservations in Arizona and New Mexico. Created a tax component of the Community Economic Development Clinic and supervised students in creating advisory documents for businesses and non-profits. Organizing (in initial phases) an Online Taxation and Estate Planning Journal for University of Denver, Graduate Taxation Program students. Masters Students Advised for Independent Research and Writing Project Brooke Colbert, Charitable Giving in an Environment of Estate Tax Repeal, 2017 Dhara Joshi, State Income Taxation of Trusts, 2017 Maverick Flowers, Partnerships for the Community Economic Dev. Clinic, 2018 Ying Wang, Unrelated Business Taxable Income for Non-Profits with a For-Profit Component, Community Economic Dev. Clinic, 2018 Marie Hart, Blended Giving: Using IRA Tax Law to Maximize Donor Giving, in process Amy B. McLellan, J.D., LL.M. - 2
University of Denver, Sturm College of Law, Denver, CO Director of Online Education, Graduate Taxation Program September 2016 to present Oversee the online education component of the Graduate Tax Program. Report and present to the Denver University Distance Learning Counsel. Participant in the university online administrators forum. Set up online courses; adjusted and improved content and organization for all online courses. Worked with full-time and adjunct faculty members to create high-quality online courses and increase the meaningful use of technology-based learning tools. Massachusetts School of Law, Andover, MA August 2007 to May 2016 Adjunct Professor Created content and taught J.D. courses on Federal Income Taxation; Corporate Taxation; Business Entities Taxation; Gift and Estate Taxation. Developed ambitions curriculum, course syllabi, exams, and assignments including hands-on projects, papers, tax filings, and presentations for students to obtain useful hands-on experience with the subject matter. Integrated historical and policy discussions into class presentations and highlighted the relevant tax aspects of a variety of legal disciplines including family law, business associations, personal injury, and estate planning. Created an expansive Business Entities Taxation introducing students to the tax aspects of the life cycle of a business venture from formation to operations, including income and deductions, distributions, change of ownership, venture capital investments, to sales of the various entities. Developed a comprehensive, advanced course regarding Gift and Estate Taxation which incorporates law practice tips and drafting practice. Consistently recognized in student evaluations as one of the top Professors. Was approached on several occasions by professors at top tier law schools for assistance with course curriculum and course materials after they viewed my online syllabus and exams. Acknowledged by students who proactively petitioned the school on several occasions, requesting that I teach more course offerings. PRESENTATIONS AND INVITED LECTURES Moving from Traditional Teaching to Active Learning in Law and Graduate School Settings, Annual Teaching and Learning Conference at University of Denver, 2018 Advanced Estate Planning for Large Estates, Safe Money Strategies with radio personality Bill Kelley, 2014-2015 2012 Tax Law Updates, Conference of Women and Finances, Spring 2012 Tax Aspects of Financial Instruments, multiple sessions 2002-2004 Estate Planning and Insurance, continuing education lectures to the public, 2000-2004 Amy B. McLellan, J.D., LL.M. - 3
Presentations Continued: Tax Issues in that Arise in Estate Planning, 4 sessions, CPE tax program for C.P.A.s, Fall 2002 Tax Aspects of Charitable Giving, National Network of Estate Planning Attorneys National Conference, Spring 2002 Estate and Gift Taxation, PESI Continuing Legal Education Seminar, Fall 2001 LAW AND ACCOUNTING EXPERIENCE Knudsen, Burbridge & Manchur, P.C. Wakefield, MA April 2012 to August 2016 Of Counsel, Senior Attorney Recruited to provide sophisticated estate, tax and business planning, trustee and trust administration services, probate and elder law planning in a busy private law practice. Oversaw complex trust administration. Wrote articles for clients to explain complex trust, tax, and retirement plan issues. Created, administered, analyzed, and unwound domestic and foreign asset protection trusts and entities. Advised clients on a variety of international tax, foreign business, and the related domestic tax and estate planning issues. Lectured in person and featured in radio broadcasts regarding various estate planning, elder law, and taxation topics. Implemented innovative approach to estate planning centering around a consistent and on-going client relationship, educating the client and their family members, and creating supplemental materials which are client-friendly and personalized. The Law Office of Amy McLellan, Andover, MA January 2003 to April 2012 Principal Founded law firm dealing in matters of estate planning, probate and trust administration, trustee services, audit representation, and long-term care planning. Counseled clients with simple and multi-million dollar estates to plan for their families and businesses, while employing probate avoidance and tax minimization strategies. Prepared complex trust and estate income tax returns, estate and gift tax returns. Provided tax advice, planning, and audit representation. Created and presented seminars for the public and other professionals on estate planning, Medicaid law, tax law, retirement planning, insurance, financial planning. Provided mentoring, advice, legal analysis, and drafting oversight for other attorneys and law firms. Amy B. McLellan, J.D., LL.M. - 4
Whittenburg, Knudsen & McLellan, LLP, Lynnfield, MA Partner May 2002 to December 2002 Associate March 2000 to May 2002 Provided estate planning, tax planning and elder law services. Strategies implemented include Revocable Living Trusts, GSTT plans, Irrevocable Life Insurance Trusts, sophisticated gift trusts, Charitable Trusts, Private Foundations and Endowments, and Medicaid Trusts. Hired and supervised employees; evaluated and expanded marketing strategies. Led classes for attorneys, Certified Public Accountants, Financial Advisors, and the public, locally and nationally, on a various estate and tax planning topics. Alden Merrill Corporation, Newburyport, MA 1997 to 1998 Corporate Accounts Payable and Retail Store Auditor/Accountant Responsible for all accounts payable for this multi-national corporation. Oversaw all receipts and accountings for five Boston area retail stores. Assisted Comptroller in reviewing ledgers and closing out the books at month end. Performed year end IRS reporting for vendors. Ideal Moving & Storage, Hadley, MA 1996 to 1997 Accountant Responsible for all aspects of bookkeeping and accounting for small business. Assisted the owner in closing out the books at the end of the month and year end. Oversaw occasional collections issues and filed cases in small claims court. Provided payroll services. The Women s Lunch Place, Boston, MA June 1994 to October 1996 Legal Program Director Managed pro bono legal clinic of the Massachusetts Women s Bar Association. Provided legal services and educational opportunities to low-income and homeless clients in the areas of public benefits, disability, housing, estate planning, consumer protection, tax, criminal law, and elder law. Drafted, trained and supervised a team of volunteer attorneys. Performed case intake and managed case assignments. Provided legal advice to other non-profits working with homeless people. Tax Associates, Cambridge, MA, January to May 1992 Tax Assistant Provided tax filing assistance and review for individuals and small businesses. Reconciled tax schedules and forms. Amy B. McLellan, J.D., LL.M. - 5
Women s Lunch Place, Boston, MA 1988 to 1990 Financial Manager Performed all aspects of accounting for this non-profit organization. Assisted with fundraising and provided accounting and record-keeping for all events. Provided bi-weekly payroll calculated manually and all relevant tax filings. Created and oversaw annual budget. Oversaw pledge program and wrote extensive thank you notes and program updates to small and large donors. Provided direct service to homeless women and children in Boston- including advocacy, meals, clothing, and other assistance. BRANDEIS UNIVERSITY, Boston, MA, 1985, 1987 to 1988 Accountant, Events Center Provided all of the accounting services including accounts payable, receivable, internal and external billing, and account reconciliation and oversight. Worked with the Brandeis Comptroller to create an accounting system and oversaw the use of the system for a large student organization. The accounting system was integrated with the university accounting system creating a more reliable system and oversight. Implemented repayment of organization s significant debt. COMMUNITY SERVICE AND AFFILIATIONS Supervising Attorney, Tribal Wills Project, Phoenix, AZ and Farmington, NM (2017) Court Appointed Special Mediator for Complex Trust Docket, Concord, NH (2015-2017) Volunteer Advocate, NH Bar Taxpayer Assistance Project Concord, NH (2015-2016) Founder and Leader, Derry NH Area Holistic Moms Network, Derry, NH (2012-2016) Chair of the Board of Directors, Cape Cod Mediation Center, Hyannis, MA (1995-1996) Volunteer Court Mediator, Hyannis and Barnstable, MA (1994-1996) BAR AMISSIONS Massachusetts in 1994 New Hampshire in 2011 Colorado in process 2018 REFERENCES John Wilson, Director Cindy Goldberg, Associate Director Graduate Taxation Program Graduate Law Programs University of Denver, Sturm College of Law University of Denver, Sturm College of Law 2255 E Evans Avenue, Denver, CO 80110 2255 E Evans Avenue, Denver, CO 80110 Phone: (303) 871-6241 Phone: (303) 871-6628 Email: JWilson@law.du.edu Email: CGoldberg@law.du.edu Amy B. McLellan, J.D., LL.M. - 6