ESTATE PLANNING COUNCIL OF THE EMERALD COAST

DANIEL A. PALMER, born in Lake Charles, Louisiana. Received both his undergraduate degree
(B.S. (Accounting) 1982) and law degree (J.D. – 1985) from LSU in Baton Rouge, Louisiana. Received a
master's of law degree in taxation (LL.M. - 1986) from SMU Dedman School of Law. Danny is a
shareholder and director with the law firm of HALEY„YOLSON, P.C. and is a Board Certified Tax Attorney
by the Louisiana State Bar Association Specialization Board. Danny is AV® Preeminent™ Peer Review
rating, the highest rating by Martindale-Hubbell®. Martindale-Hubbell® is the largest and oldest peer
review rating service for attorneys in the United States. Danny’s primary areas of concentration are in the
fields of mergers and acquisitions, estate planning, probate, business planning, employment contracts for
physicians, creditor planning, taxation, financial planning for the elderly and employee benefits. Given
numerous lectures to individuals and groups, both layman and professionals, on estate planning and taxation