Heiser, K. Gabriel: - K. Gabriel Heiser, J.D., focused exclusively on estate planning and Medicaid eligibility planning, including trusts, estates, gifts, and related tax issues, after graduating from Boston University School of Law in 1983. He also practiced in Massachusetts, where he was Chairman of the Estate Planning Committee of the Massachusetts Bar Association, and in Tennessee, where he was the founder and first Chairman of the Nashville Bar Association's Estate Planning Committee and where he served as President of the Middle Tennessee Planned Giving Council (1997). Although recently retired from the active practice of law, during his 25-year career he was a member of the National Academy of Elder Law Attorneys (NAELA), an ACTEC Fellow-the highest designation for trust and estate attorneys in the U.S. -and was AV(R)-rated by Martindale-Hubbell(R), the country's preeminent lawyer rating service. Attorney Heiser has been a frequent seminar leader and participant in the areas of estate and gift tax, charitable gifts and trusts, Medicaid eligibility planning, and sophisticated estate planning. He has taught as a member of the Adjunct Faculty of the College for Financial Planning at David Lipscomb University, as an instructor in Estate Planning Law (1996-1998), and has been certified as an Estate Planning Law Specialist by The Estate Law Special-ist Board, Inc., the only American Bar Association--accredited program for certification of an attorney as an estate planning specialist. Fellow: American College of Trust and Estate Counsel (ACTEC). Being elected to ACTEC is one of the highest honors an estate planning attorney can receive. ACTEC is a non-profit association composed of approximately 2,600 of the most accomplished estate planning practitioners in the United States and Canada. A lawyer cannot apply for membership in the College; Fellows of the College are nominated by other Fellows in their geographic area and are elected by the membership at large. To qualify for membership, a lawyer must have at least 10 years of experience in the active practice of probate and trust law or estate planning. Lawyers and law professors are elected to be Fellows by the other members, based on their outstanding professional reputation, exceptional skill, and substantial contributions to the field by lecturing, writing, teaching, and participating in bar activities. AV(R) rated: Attorney Gabriel Heiser is proud to have received an AV(R) rating from Martindale-Hubbe