Mr. Steven J. Hopp

Carney Badley Spellman

701 Fifth Avenue, Suite 3600, Seattle, Washington 98104

Tel: 206 622-8020

Web: www.carneylaw.com

Steven J. Hopp, a principal, joined the firm in 1998. He was formerly a partner with Davis Wright Tremaine, LLP. Mr. Hopp holds an LL.M. in Taxation. Mr. Hopp is a CPA and practiced with a Big 4 accounting firm prior to entering the practice of law.

Mr. Hopp concentrates his practice in the areas of mergers and acquisitions, commercial transactions and business structures, with an emphasis on Federal tax issues. Mr. Hopp has also worked extensively with real estate owners and developers in connection with the planning and structuring of the acquisition and sale of properties, including like-kind exchanges, and the formation of limited liability companies and other entities to hold real property investments. He has been named a Washington Law and Politics' Super Lawyer for each of the years 2001-2007, and is listed in Best Lawyers in America for 2007.

Mr. Hopp is listed as AV in Martindate Hubbell. An AV rating is the highest peer review rating given for the standard of professional ability and other professional qualifications.

Associations

Washington State Bar Association, Section of Taxation; American Bar Association; Washington State Society of Certified Public Accountants.

Education

University of Washington, B.A., 1972;

Lewis and Clark College, J.D., 1975;

University of Florida, LL.M. (Taxation), 1976.