Horen, Lockwood & Masters, LLP

Robert P. Horen		David L. Lockwood
Mark D. Masters		Michelle Barnes Rubin

Robert P. Horen

University of Denver J.D., 1968
University of Colorado at Boulder B.A.,1965

Bob is admitted to practice before the United States Supreme Court, the United States Court of Military Appeals, the United States Tax Court, the Federal District Court for the District of Colorado and the Colorado Supreme Court. He is a member of the American, Colorado and Denver Bar Associations. He is also a member of the Denver Estate Planning Council. He has been awarded the designation "Accredited Estate Planner" by the National Association of Estate Planning Councils. He served as a Captain in the Judge Advocate General's Corps of the United States Marine Corps.

Bob is a frequent public speaker. Some of the organizations before which he has spoken and his topics are:

• A. G. Edwards & Sons: "What's All the Fuss About Trusts?," "Trust Workshop (The Uses and Abuses of Living Trusts)" and "The Care and Feeding of Living Trusts"
• American College Faculty: "Estate and Gift Taxation"
• American National Life Insurance Co.: "Trusts and the Economic Recovery Tax Act"
• Centennial Association of Life Underwriters: "The Role of the Life Underwriter in Estate Planning"
• Centennial Estate Planning Council: "Estate Planning for Oil and Gas Interests"
• Denver Paralegal Institute: "Estate Administration"
• Independent Petroleum Association of the Mountain States Mid-Year Meeting: "Estate Planning"
• International Practicum Institute: "Representing the Purchaser in the Acquisition of a Business" and "The Basics of Wills and Trusts and Annual Up-Date"
• Manufacturers Financial Group: "Uses and Pitfalls of S Corporations in Estate Planning"
• New York Life: "The Tax Reform Act of 1986"
• Older Adult Service and Information System: "Coping with Legal Disability"
• Prudential Life: "Estate Planning Basics"
• Rocky Mountain Chapter of Chartered Life Underwriters: "Partnership Capital Freezes"
• Southern Methodist University Tax Symposium: "Estate Planning for Oil and Gas Interests"
• University of Denver Faculty Women's Club: "Estate Planning IS for You"

Bob is active in community activities, including past service as a Scoutmaster (Wood badge), member for six years and President for three years of the Saint Thomas More Parish Finance and Administration Committee, and numerous fund raising activities supporting organizations such as The Denver Symphony, St. Mary's Academy, Regis Jesuit High School, The Little Sister of the Poor and the Universities of Colorado and Denver. He is currently active in: Marked Men for Christ; Highlands Lodge, # 86, A. F. & A. M.; Denver Consistory Scottish Rite 33° and Executive Committee and York Rite Bodies; EI Jebel Shrine and the Royal Order of Scotland.

Bob has recently received recognition from "5280" and "Law and Politics" magazines as a Super Lawyer. He was recently nominated by "5280" and "Colorado Biz" magazines as providing the Best Client Satisfaction in their Wealth Management Category.

Matters representative of Bob's work are:

• Counseling clients in Elder Law, estate planning and administration, including the utilization of advance medical directives, powers of attorney, revocable and irrevocable trusts, wills, life insurance, and family partnerships
• Counseling clients in the selection of the form of business entity; including either a corporate, limited liability company, partnership or proprietorship form.
• Qualification in foreign jurisdictions and business continuity and employment agreements.
• Counseling clients in the maintenance and termination of their business entities, including buy-sell agreements, mergers, acquisitions, dissolutions, work-outs, governmental reporting, sales, purchase and loan agreements, software and equipment leases, employee relations, licenses, minutes, and real estate leases, purchases and sales.

David L. Lockwood

New York University LL.M. in Taxation, 1978
University of Houston J.D., 1973, Cum Laude
University of Kansas B.A., 1971, Mathematics & Economics

David has served as a professor at the colleges of law at both the University of Denver and the University of Oklahoma and as the Director of the Certified Financial Planning Program at the College for Financial Planning in Denver. A frequent speaker and author of numerous articles on asset protection issues, Mr. Lockwood for eight years also taught Estate & Gift Taxation and Trusts & Estates in both the University of Denver Graduate Tax Program and College of Law and continues to serve as an Adjunct Professor of Taxation. Mr. Lockwood has been admitted to practice before the Colorado and Texas state courts and the U.S. Tax Court and has served on the Executive Council of the Colorado Bar Association Tax Section.

David perhaps is best known for his work in the asset protection component of estate planning, protecting one's assets from the onslaught of spurious lawsuits and claims all the while achieving the usual estate tax minimization and probate avoidance goals that clients so desperately seek.

Some of Mr. Lockwood's publications are:

• "Alaska and Other Domestic Asset Protection Trusts," ABA Compendium.
• "Domestic Asset Protection Trusts Contrasted with Foreign Trusts," Estate Planning.
• "Protecting the Dental Practitioner's Assets," Colorado Dental Association.
• Asset Protection Planning Guide - A State-of-the-Art Approach to Integrated Estate Planning, CCH Incorporated.
• "Top Ten Common Misconceptions in Asset Protection Planning," CBA Trusts & Estates Section's Council Notes.
• "Asset Protection Planning," Worcester Medicine.

David's public speaking engagements include:

• "The Asset Protection Component of Estate Planning -Parts One and Two," College for Financial Planning, Denver, Colorado (CD available.)
• "Integrating Asset Protection Planning with Overall Estate Planning," - Boulder County Estate Planning Council, Boulder, Colorado.
• "The Asset Protection Component of Integrated Estate Planning; All Perils Insurance via Foreign Situs Trusts," - RSM McGladrey 2003 Tax Conference, Chicago, Illinois.
• "Estate Planning for Medium Sized Estates," UMKC Heart of America Tax Institute, Kansas City, Missouri.
• "Trusts and Estates - The Asset Protection Component of Integrated Estate Planning," Law Education Institute CLE Conference, Steamboat Springs, Colorado.
• "Asset Protection," - University of Denver Graduate Tax Program Annual Tax Update Conference, Denver, Colorado.
• "Asset Protection," - International Association of Matrimonial Attorneys, Bermuda.
• "Asset Protection Planning," IBS-CNN TV, Los Angeles, California.
• "Foreign Trusts: Still Viable for Protection Planning," - Great Western Planning Conference, National Foundation, Las Vegas, Nevada.
• "Update and Developments: Expatriation and Foreign Trusts," - National Law Foundation Caribbean Estate Planning Conference, Palmas, Puerto Rico.
• "Traps and Pitfalls of Asset Protection and Offshore Planning," - Colorado Society of CPAs, Denver, Colorado.
• "Strategic Tax and Asset Protection Planning for High Net Worth Clients," - National Law Foundation, Dominican Republic.
• "Use of Foreign Situs Trusts for Asset Protection Planning," - AICPA, Orlando, Florida.
• "Asset Protection," - National Law Foundation, St. Lucia Conference, Sl. Lucia, West Indies.
• "Asset Protection," - National Jewish Hospital, Denver, Colorado.

Mark D. Masters

Washburn University J.D., 1982
University of Colorado B.A., 1979

Mr. Masters limits his practice to estate planning, business planning, estate and trust administration, real estate and tax, including planned charitable giving.

He is active in the Trust and Estate Section of the Colorado Bar Association, having served as Section President, Section Vice President and Chair of the CLE Committee, Secretary-Treasurer, and former chair of the Section's Statutory Revisions Committee and member of the select Colorado Probate Code (UPC II) revision committee. He has also served as Legislative Liaison, was a member of the Colorado Estate Planning Forms (Orange Book) Committee, and has written legislation dealing with decedents' last remains and powers of attorney. Mark is a Fellow of the Colorado Bar Foundation, designated by his peers as one of the best lawyers in Colorado.

Mark has been a continuing education lecturer and program planner for Colorado attorneys since 1992. He was awarded the Doyle Award of Excellence in 2007 by CLE, Inc. of the Colorado Bar Association for his contributions to legal continuing education and publications.

His recent speaking engagements include: Lecturer, Fundamentals of Elder Law; Lecturer on transfer taxation, University of Colorado School of Law; Program Chair and Panelist, Advanced Estate Administration; Program Speaker, Estate Planning Council of Southeast Denver; Lecturer, D.U. College of Law Advanced Estate Planning Institute; Program Planner and Lecturer, CBA Trust & Estate Section Annual Estate Planning Retreat; Program Chair and Lecturer of recurring CLE curriculum "Fundamentals of Estate Planning," presented biennially since 1998; Program Chair, "Life Insurance," jointly presented with Colorado CFP Association; Program Chair and Lecturer of recurring curriculum "Basic Probate Administration"; lecturer, CBA Solo & Small Firm Symposium; Program Chair and Lecturer, "Drafting Wills and Trusts"; lecturer for Society of Certified Senior Advisors.

Mark is an adjunct faculty member of the Paralegal Department of Arapahoe Community College, is a Lab Instructor for the University of Denver College of Law, was an affiliate faculty member of Regis University and has lectured for the Denver University College of Law and Graduate School of Social Work and for University Hospital.

Mark has been quoted in "Time Magazine"" and "Bloomberg Business News," and has written articles for The Denver Post and Rocky Mountain News.

Mark was admitted to the Colorado bar and U.S. District Court of Colorado in 1983. He is a member of the CBA Tax Section.

Mark contributed to the standard reference "Colorado Estate Planning Handbook," 5th Ed. and co-edited the 1st and 2d editions of the CBA Senior Law Handbook.

He has also authored and edited the following legal articles and publications:

• Contributing Editor, Colorado Will and Estate Planner, Bradford Publishing (2004, 2003)
• Commissioned to edit Society of Certified Senior Advisors estate planning study text, 2003, 2001
• "Subtle Screw ups: Twenty-Six Ways to Sabotage an Irrevocable Life Insurance Trust," The Colorado Lawyer, Vol. 27, No. 1 (1998)
• "Bequest of Life: Organ and Tissue Donation as Part of a Thorough Estate Plan," The Colorado Lawyer, Vol. 25, NO.4 (1996)
• "The New Colorado Statutory Power of Attorney for Property," 23 The Colorado Lawyer 2527 (1994)
• Authored article on revocable living trusts for the Colorado CLU Society newspaper.

Mr. Masters is also a member of the Board of Directors of the Rocky Mountain chapter of the Society of Financial Service Professionals, the Estate Planning Council of Southeast Denver, former President of the Arapahoe Community College Foundation, and is a long-time referral attorney of the Denver Probate Court VIRS Program and volunteer attorney for pro-bono clients of the Colorado Lawyers for the Arts. He has served as President and Chair of the Board of Directors of the Radio Reading Service of the Rockies, been a consulting attorney to the St. Anthony Health Foundation and University of Colorado Foundation, and served for over ten years on the Medical Ethics Board of North Suburban Medical Center. Mark is listed in many "Who's Who" publications.

Michelle Barnes Rubin

University of Arizona J. D., 1994
University of Colorado B. S., 1990

Ms. Barnes Rubin practices in the areas of Estate Planning; Trust Creation and Administration; Guardianships and Conservatorships; Tax Planning; Probate and Estate Administration and Business Formation. Her special areas of emphasis include the creation and maintenance of Conservatorships and Guardianships for disabled youth and the elderly.

Michelle is a former Member, Secretary, and Corporate Fundraiser for Iris Foundation Annual Colorado Book and Author Dinner, from 2000 to 2007. She is a member of the Colorado and American Bar Associations.

Michelle is an active school and community supporter and is attuned to the estate planning needs of families with young children. She is an avid promoter and supporter of the annual Cancer League of Colorado's "Race for Research."

Ms. Barnes Rubin appears before District Courts in Arapahoe, Denver, Douglas and Jefferson Counties.