LEONARD WERTHEIMER, III

Cabaniss, Johnston, Gardner, Dumas & O'Neal, LLP
Birmingham, Alabama

Mr. Wertheimer is a partner in the Birmingham, Alabama office of Cabaniss, Johnston, Gardner, Dumas, & O'Neal LLP, where his practice is concentrated in the areas of estates and trusts, tax litigation, and closely-held businesses. He received his B.S. degree from the University of Virginia and his J.D. degree from the Emory University School of Law. Mr. Wertheimer is a Fellow in the American College of Trust and Estate Counsel and is a Member of the Alabama Law Institute. e was a member of the Alabama Law Institute committees that revised Alabama's Probate Code, Principal and Income Act (chairman) Estate Tax Apportionment Act (chairman), Trust Code and Power of Attorney Act. Mr. Wertheimer is currently serving as chairman of the Alabama Law Institute committee preparing legislation to authorize the use of unitrusts. In addition to being listed in Best Lawyers since 1987 in the field of Trusts and Estates he was named by Alabama Super Lawyers magazine as one of the best attorneys in Alabama in Trusts and Estates and has a Preeminent AV rating with Martindale Hubbell. Mr. Wertheimer is a frequent speaker at professional seminars presenting topics relating to estate planning, estate administration, business succession planning, generation-skipping tax planning and distributions from IRAs and qualified plans. Mr. Wertheimer is a former Adjunct Professor of the Masters in Tax Accounting Program at the University of Alabama School of Business as well as a former Adjunct Professor of the Birmingham Southern College School of Business.