_MICHELE MCKINNON _is a Partner in the Richmond, Virginia office of McGuireWoods LLP and is a member of its Private Wealth Services Group and head of its Nonprofit and Tax-Exempt Organizations group. With over 37 years of experience, she represents many public charities, major colleges and universities, supporting organizations, private foundations, and charitable trusts in all aspects of compliance with the federal tax laws, as well as with governance, endowment, and investment matters. Her work also includes planned giving, estate planning, and estate and trust administration. She is a Fellow in the American College of Trusts and Estates Counsel and a member of its Board of Regents. She previously served as ACTEC's Virginia State Chair and is the immediate past Chair of its Charitable Planning and Exempt Organizations Committee. She lectures and writes regularly including presentations for Heckerling Institute on Estate Planning, ACTEC, ALI-ABA, Southern Federal Tax Institute, and Virginia CLE. Ms. McKinnon received her B.A. degree from the University of Virginia (1982), her J.D. degree, _magna cum laude_, from the University of Richmond (1985), and her LL.M. in taxation from the College of William and Mary (1992).