Estate Planners and Wealth Management Forum Speakers

Michael Amoia, J.D., LL.M. (Tax), CLU®, ChFC®

Vice President, Advanced Markets, Valmark Financial Group

Michael Amoia has over 32 years of advanced estate and business planning experience working with numerous high-net-worth families across the globe. Although Michael has been involved in the implementation of many of the most complex planning techniques frequently considered by high-net-worth families, he is best known for his unique expertise in the taxation of life insurance transactions and the very intricate tax and non-tax issues that cross multiple jurisdictions and disciplines.*

Michael is a national speaker on various estate and business planning topics and the author or co-author of numerous articles, including: the Interplay of 409A and Split Dollar, Utilizing Private Split Dollar in Estate Planning, Irrevocable Life insurance Trusts in Times of Tax and Legal Uncertainty, Insurance LLC for Buy-Sell Planning, Taxation of Trust Owned Deferred Annuities, Life Insurance Planning for Real Estate Clients, and Complexities of Life Insurance Policy Valuation.

Michael holds a BS in Economics from George Mason University, a Juris Doctor from the University of Baltimore School of Law—graduating Cum Laude, and an LL.M. in Taxation and Certificate in Estate Planning from Georgetown University Law Center.

*Michael does not practice law in his current role and cannot provide legal or tax advice to clients.

Liz Arias

Partner, Womble Bond Dickinson

Elizabeth (Liz) Arias is a partner at Womble Bond Dickinson, where she is a member of the Private Wealth team. Liz specializes in estate planning, estate administration, and fiduciary litigation. She is a member of ACTEC and a former chair of the NCBA Fiduciary Law section and former chair of the Legislative Committee for the Fiduciary Law section. Liz has served on the Legislative Committee for 24 years and has played a part in drafting much of North Carolina’s current laws affecting trusts and estates, including the Uniform Trust Code, the Uniform Decanting Act, updated Chapter 28A, and our recently revised spousal allowance statutes. Liz is a graduate of UNC-Chapel Hill and Campbell School of Law.

Joshua Caron

Vice President of Government Relations, M Financial

Joshua Caron is the Vice President of Government Relations for M Financial. Prior to M Financial, he was the Vice President of Federal Affairs for Finseca, a national trade association representing financial security professionals, serving as the primary liaison to federal policymakers. He has also worked for several political campaigns, including former President Barack Obama’s re-election campaign and former Congressman Harry Mitchell (D-AZ), and attended Arizona State University for both his undergraduate and graduate degrees in political science.

Originally from Massachusetts, he currently lives in St. Paul, MN, with his wife and daughter.

Paul S. Lee, J.D., LL.M.

Founder and CEO, Consiglio Advisors LLC

Paul S. Lee is the founder and CEO of Consiglio Advisors LLC, an independent tax and wealth advisory consulting firm. He is also the Chief Tax Strategist of Indivisible Partners, serving its private wealth clients and advisor teams.

Prior to founding Consiglio Advisors, Paul was the Chief Tax Strategist and Executive Vice President of The Northern Trust Company, within the Global Family & Private Investment Offices Group and Wealth Management division of Northern Trust. Prior to Northern Trust, he was at Bernstein Global Wealth Management as National Managing Director and a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP.

Paul is a Fellow of the American College of Trusts and Estate Counsel and an Academician of the International Academy of Estate and Trust Lawyers. He has been inducted into the NAEPC Estate Planning Hall of Fame® and designated an Accredited Estate Planner® (Distinguished). He was the American Bar Association Advisor to the Uniform Law Commission Uniform Fiduciary Income and Principal Act. Paul is a member of the American Bar Association, Florida Bar, and State Bar of Georgia.

Paul received a B.A., cum laude, in English and a B.A. in chemistry from Cornell University, and a J.D., with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; he also received an LL.M. in taxation from Emory University. Paul was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting.

He is a member of the Advisory Committee of the Heckerling Institute on Estate Planning, Bloomberg BNA Estates, Gifts and Trusts Advisory Board, and the University of Florida Tax Institute Advisory Board.

Geoff Moore

Chief Information Officer, Valmark Financial Group

Geoff Moore leads a team of technology experts focused on delivering secure systems that drive operational excellence for Valmark and its member offices. His team was recognized as a finalist for the Northeast Ohio Tech Team of the Year by the Greater Cleveland Partnership. He is a frequent panelist at industry events such as the Barron’s 100 Summit, Financial Services Institute, Industry Roundtables, and Box.com Works. In 2025, Valmark won Box’s SMB AI Disruptor award, recognizing Valmark as an early adopter in the use of AI technology. Most recently, he was appointed to the Advisory Board of the Northeast Ohio CIO Forum. Geoff brings a forward-thinking approach to technology leadership in the financial services space.

Thomas J. Pauloski

Senior National Director, Bernstein Private Wealth Management

Thomas (Tom) J. Pauloski is Senior National Director of the Institute for Tax, Trusts, and Estates, a research division of Bernstein Private Wealth Management. He works with private clients and their advisors on wealth transfer strategies, focusing on tax-efficient wealth management and asset allocation decisions. Previously, Tom was a partner at the Chicago law firm of Winston & Strawn LLP, where he concentrated his practice in estate, tax, and business planning. Tom has also been a member of the Chicago law firm of Levin & Schreder, Ltd., a Vice President in the Private Client Group of Zurich Life in Long Grove, Illinois, and a partner at the Chicago law firm of Schiff Hardin & Waite.

Tom is a nationally known speaker on estate planning, tax, and insurance issues, and has written numerous articles and continuing legal education materials on estate planning topics. He serves on the faculty of the American Bankers Association National Trust and National Graduate Trust Schools, and has served on the adjunct faculty of the Cannon Financial Institute Schools. Tom has been an adjunct professor at Loyola University Chicago School of Law and has taught estate planning classes at Northwestern University Law School. Tom also has served on the editorial board of Trusts & Estates magazine. He retired from the United States Naval Reserve in 2003, after 21 years of service.

Tom received his Bachelor of Science degree in environmental engineering from Northwestern University and his juris doctor, magna cum laude, from Loyola University Chicago School of Law, where he served as editor-in-chief of the Loyola Law Journal.

Melissa Wiley

Partner, Kostelanetz LLP

With more than 20 years of experience in tax law, Melissa Wiley represents large corporations and high-net-worth individuals in complex disputes with federal and state taxing authorities. Known for her calm, empathetic approach, she distills intricate tax issues into clear, actionable guidance that helps clients resolve disputes efficiently and stay focused on their businesses and lives.

Melissa advises clients at all stages of administrative tax controversy, including audits, matters before the IRS Office of Appeals, and investigations by the IRS Office of Professional Responsibility. Her practice includes significant experience with penalties, international information reporting, subpoenas, investigations, and voluntary disclosures. When resolution is not possible administratively, she litigates matters in the U.S. Tax Court, Court of Federal Claims, and federal district courts.

An actuary by training, Melissa brings a meticulous, analytical perspective and collaborates effectively with technical and forensic experts. She also draws on six years as Assistant General Counsel at a Big Four accounting firm, giving her deep insight into the regulations and professional standards governing tax practice.

A frequent speaker on tax controversy, ethics, and enforcement issues, Melissa is actively engaged in the tax community through leadership roles with the AICPA, ABA Tax Section, and American College of Tax Counsel. She serves as an adjunct professor at Georgetown University Law Center and is deeply committed to pro bono and community service.

Melissa received her J.D. from the Georgetown University Law Center and her B.S. in Actuarial Science from The College of Insurance.