Elizabeth Carrott Minnigh, Buchanan Ingersoll & Rooney PC (Chairperson)

Elizabeth Carrott Minnigh is a tax attorney in the Washington, DC office of Buchanan Ingersoll & Rooney PC
specializing in non-profit organizations, hybrid organizations, estate planning, family-owned businesses and business
succession planning. She serves as vice -chair of the firm's non-profit organizations group.  She represents L³C
Advisors L³C and Americans for Community Development and currently writes the state L³C legislation. Additionally,
Elizabeth has prepared a proposal for the Philanthropic Facilitation Act of 2010, a federal bill to make funding L³Cs
with PRIs simpler.

Elizabeth has also represented art collectors in drafting sale and loan documents and making charitable donations and
bequests. She is a member of the Advisory Board for the Highland Farm Study Center for the Performing Arts in
Doylestown, PA. Elizabeth is a graduate of Kenyon College where she was an art major.

She is a frequent lecturer on topics relating to the L³C, non-profit organizations and estate planning and a regular
contributor to BNA/Tax Management.  She is also a member of the Society of Trust and Estate Practitioners, the
Washington, DC Estate Planning Council and the ABA Tax Section and Real Property, Trust, and Estate Law Section.