CPE: 1 hour
Level: Basic
Prerequisites: None

The Construction Financial Management Association (CFMA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

F. John Williams III

Shareholder, Fredrikson's Trusts & Estates Group

John is the Co-Chair of the Trusts & Estates Department who provides sophisticated estate planning, business succession, and trust and probate administration solutions for business owners, farmers, ranchers, executives and professionals.

John uses his educational background, business experiences and work ethic learned on his family’s farm to assist clients with estate planning, business succession, and probate and trust administration. John specializes in issues pertaining to family business succession, asset protection and tax issues. He and his team provide legal services to business owners, farmers, ranchers, mineral owners, executives and professionals in a comprehensive, organized and timely manner. They do this by listening to his client’s needs and providing solutions that not only provide positive financial outcomes but also emotionally satisfying results.

Michael S. Raum

Shareholder, Fredrikson's Trusts & Estates Group

Mike focuses his practice on corporate and business transactions, working with clients at key points in the lifecycle of their businesses. His services range from company formation, structuring and exempt securities offerings to helping founders exit through sales or other dispositions of their companies—as well as all the crucial stages in between. He frequently serves as outside general counsel for companies with ongoing legal needs, working to become as much a part of the in-house business teams as possible to help them deal with increasingly complex legal and regulatory issues.

Mike also represents taxpayers in disputes with the Internal Revenue Service (IRS) or the State of North Dakota. These include audits as well as complex collection matters. He frequently works with individuals and businesses on complex administrative legal matters involving state or federal regulatory compliance.

Prior to joining the firm, Mike was general counsel at an investment management firm with interests in ethanol processing, hotel development and management, and real estate. He also worked as a trial attorney at the U.S. Department of Justice, Tax Division.