Edward Franklin Kidner

• B.S. 1977, Wheeling Jesuit College
• J.D. 1980, West Virginia University College of Law

• West Virginia: 1980
• Pennsylvania: 1983
• Ohio: 1990
• Maryland: 1998
• U.S. Tax Court: 1982

CERTIFIED PUBLIC ACCOUNTANT

• Pennsylvania
• Maryland
• Arizona

SECURITIES LICENSES

• Series 79 and 63

“Opportunities and Challenges For Strategic and Financial Buyers”, Southwest M & A Conference, Scottsdale, Arizona, April 2012;

“Advice For CEO’s In The Current M & A Environment,” ACG National Capital Connection, San Diego, California, March 2011;

“2010 Tax Update,” CFMA Education Forum, Phoenix, AZ, November 2010;

Moving Ahead: M & A Trends in 2010,” Georgetown, Maryland, October 2010;

“Financial Reporting and Tax Implications Of M & A in Today’s Market,” Denver, CO, October 2009;

“Tax Efficiency Strategies,” The Federal Tax Institute, Phoenix, Arizona, October 2009;

“Looking For A Silver Lining: A Discussion Of Recent Initiatives Out of Washington And Their Effect On The M & A Market,” ACG Capital Connection, Scottsdale, Arizona, Spring 2009;

“Taxes In Troubled Times: Tax Planning Strategies and Opportunities In A Down Economy,” Relationships Magazine, Spring 2009;

“Who’s Going Steady: Trends In Mergers & Acquisitions,” Mountain States Construction Magazine, April 2010.

Bar Associations:

• American Bar Association, Section of Taxation
• Maryland State Bar Association, Taxation Section
• American Institute of Certified Public Accountants
• Arizona Society of Certified Public Accountants
• Association For Corporate Growth
• Desert Botanical Garden – Board Member and Treasurer

Ed is an experienced tax, business and transactions attorney and seasoned legal advisor to businesses and business owners. His practice encompasses all facets of federal income tax law and related state income taxation, with a particular focus on optimal tax planning and structuring, business taxation, mergers and acquisitions, reorganizations, shareholder and ownership matters, financing and capital raises including securities issuances. Ed has substantial expertise in conducting extensive pre-transaction due diligence, and in the successful structuring, restructuring and negotiation of complex business transactions. He has also successfully represented taxpayers in controversies before the Internal Revenue Service (IRS), both at the audit level and before IRS Office of Appeals