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MARK RIBAS is the President and Director of Pennsylvania Tax Institutes, Inc. He retired in 2012 from his position as an Internal Revenue Agent after 38 years with the IRS. Mark, a CPA licensed in the state of West Virginia, has taught the Land Grant University Tax Seminar for West Virginia University, Virginia Tech, and Texas A&M University. He has also served as an adjunct professor of accounting for Fairmont State University and presented at several Tax Executive Institute and Working Together conferences.

SUSAN HARPER is also an officer of Pennsylvania Tax Institutes, Inc. Susan has over 30 years of experience at the IRS as an Internal Revenue Agent. Susan is currently serving as a Fraud Technical Advisor who specialized in examinations of abusive tax transactions prior to her current position. She has also instructed the Land Grant University Tax Seminars for West Virginia University, Virginia Tech, and Texas A&M since 2000.

DANIEL C. STAGGERS is an attorney practicing in the areas of estate planning, elder law, and business organization and trusts. He also is a Certified Public Accountant, certified through the State of West Virginia. Daniel has taught business law at Potomac State College. He is a member of the West Virginia State Bar, Maryland State Bar Association and the West Virginia Society of Certified Public Accountants. He is admitted to practice in West Virginia and Maryland. Daniel received his B.A. degree from Harvard University, his J.D. degree from Georgetown University Law Center and he holds an accounting degree equivalent from the University of Maryland. He has published articles on probate, estate planning and elder law.