LSU CLE thanks Professor Elizabeth Carter for designing this program!

Professor Elizabeth R. Carter
LSU Law Center
Professor Elizabeth R. Carter is the Saúl Litvinoff Distinguished Endowed Professor of Law and the Judge Anthony J. Graphia & Jo Ann Graphia Endowed Professor of Law at Louisiana State University Law Center. She is also the Director of the school's Graduate Certificate in Estate Planning and Taxation.
Professor Carter is an Academic Fellow in the American College of Trusts and Estates Counsel (ACTEC) where she has held a number of leadership positions. Professor Carter regularly teaches and writes in the areas of estate planning and administration, taxation and Louisiana Civil Law. In addition to her teaching responsibilities at the Law Center, Professor Carter has taught courses for the Tax LL.M. programs at the University of Alabama and Boston University.
Professor Carter earned a B.S. in Biology and a B.A. in Spanish from the University of Memphis, magna cum laude. She earned her J.D. from Tulane University Law School, magna cum laude. She was elected Order of the Coif and awarded a Civil Law Certificate. While at Tulane, Professor Carter served as an articles editor of the Tulane Law Review, Volume 81, worked as a research assistant to Professor A.N. Yiannopoulos, and was a founding member of the Tulane Civil Law Society. Professor Carter was awarded the 2006 Dean Rufus C. Harris Award for the Best Writing on a Civil Law Subject by the Tulane Law Review. Upon graduation, Professor Carter was awarded the 2007 Louisiana Bar Association Civil Law Award for attaining the highest grade in civil law studies. Professor Carter earned her LL.M. in Tax from the University of Alabama in 2010.
Before joining the LSU faculty, Professor Carter worked at the New Orleans law firm of Lugenbuhl, Wheaton, Peck, Rankin & Hubbard where she practiced in the areas of estate planning and administration, business law, secured transactions, bankruptcy, and marine finance.
Mr. David S. Gunn
Gunn & York, LLP
David has served as the chairman of the Annual Tax Law Seminar offered by the Louisiana State Bar Association for several years. David's educational background includes a law degree and CPA certificate. David is certified as a Tax Attorney and Estate Planning Specialist by the Louisiana Board of Legal Specialization and has, over the past several decades, frequently represented both plaintiffs and defendants in complex civil litigation and defended numerous taxpayers who were accused by the IRS or Louisiana Dept. of Revenue of a wide variety of tax crimes. For several years, he was asked to "grade" the examinations for certification as a Tax Law and Estate Planning Specialist for the Louisiana State Bar Association (Board of Legal Specialization). He is frequently invited to speak about issues directly relevant to complex tax and business transactions (including sales of business entities or their business operations), and has in the past been invited to present technical presentations across South Louisiana, Dallas, Houston, Nashville, North Carolina, New York, Boston, Hawaii, and (to a large group of business persons who were concerned with unreported "offshore income") in Belize. For many years, he has been invited to speak to various attorney groups, including the Baton Rouge, Livingston Parish and Ascension Parish Bar Associations, the LSU Law Center (its continuing education division) and to the Louisiana and Baton Rouge CPAs, regarding tax issues and developments (relevant to various civil and criminal tax and legal issues). During these technical presentations, David frequently invites officers and representatives of the IRS and Louisiana Dept. of Revenue and "upper management" personnel of both organizations, to join him in a "panel discussion" format. He was nominated and served three terms on the Tax Law Advisory Commission. The Law Practice (Gunn & York, with offices located in Baton Rouge) is highly respected by the Courts, the IRS, the Louisiana Dept. of Revenue, the City/Parish, and the legal and business community. David has been nominated by his peers and selected/recognized by the SuperLawyers organization fifteen times; his ethical ranking by Martindale Hubbell is AV rated (the highest possible).
Daniel Gunn
Gunn & York, LLP
Daniel joined Gunn & York in August 2025 and practices in the areas of estate planning, successions, tax law, and corporate law. He earned both a Bachelor of Science in Accounting and a Master of Accountancy from Louisiana State University before receiving his Juris Doctor from the LSU Paul M. Hebert Law Center in 2025, graduating summa cum laude. While in law school, Daniel earned a Graduate Certificate in Estate Planning and Taxation, received the Dean's Award for Academic Excellence, and was elected to the Order of the Coif. He also served as a Senior Associate on Volume 85 of the Louisiana Law Review.

Ms. Riley F. Huntington
Koch St. Martin, LLC
Riley F. Huntington joined Koch St. Martin, LLC in 2020, where her practice specializes in estate planning, successions, wills, powers of attorney, living wills, trusts, and tax resolution. She earned her Bachelor of Business Management from the University of Louisiana at Lafayette in 2017 and subsequently graduated in 2020 with a J.D. and a Diploma in Comparative Law from Louisiana State University Paul M. Hebert Law Center. Riley is a founding member of the Red Stick Estate Planning and Finance Council, a group of young professionals contributing to the advancement of best practices in estate planning and financial management.
Mrs. Hannah Gale Keller
Associate
Koch St. Martin, LLC
Hannah Gale Keller is an Associate Attorney at Koch St. Martin, LLC, practicing estate planning, probate, successions, wills, powers of attorney, living wills, and trusts. Hannah graduated from Louisiana State University in 2018 where she earned her Bachelor of Arts in mass communication and a minor in business administration. In 2022, she obtained her J.D. and D.C.L. from Louisiana State University Paul M. Hebert Law Center. Hannah began her legal career in Houston, Texas, where she practiced estate planning, probate and fiduciary litigation, estate administration, and guardianship litigation, until moving back to Baton Rouge in 2024. Hannah is a founding member of the Red Stick Estate Planning and Finance Council, contributing to the advancement of best practices in estate planning and financial management. Hannah is a member of the Louisiana State Bar, State Bar of Texas, and the North Carolina State Bar.
Mr. Jordan A. Sermon
Sigler, Arabie & Cannon
Jordan Sermon is an associate attorney with Sigler, Arabie & Cannon in Lake Charles, a firm practicing in estate planning, real estate, business law, and successions. He earned his J.D. from LSU Paul M. Hebert Law Center in 2024, along with a Graduate Diploma in Comparative Law and a Graduate Certificate in Estate Planning and Taxation. He also holds an M.S. in Mathematics and Statistics from McNeese State University and a B.S. in Mathematics and Statistics from Louisiana Tech University. He was admitted to the Louisiana bar in 2024.
Mr. Russell Joseph Stutes III
Stutes & Lavergne, LLC
Russell "Russ" J. Stutes, III is an attorney with Stutes & Lavergne, LLC in Lake Charles. His practice is primarily devoted to tax, commercial, and estate litigation. He also assists clients with successions, estate planning, general business law, and serves as counsel for multiple local municipalities and agencies. Russ was recognized by the Louisiana State Bar Association as one of the state's Top Young Lawyers in 2026. Away from the office, Russ and his wife spend their time traveling, golfing, and cheering on the LSU Tigers with their daughter.

Mr. Bradley J. Tate
Sternberg, Naccari & White, LLC
Bradley J. Tate is an attorney at Sternberg, Naccari & White, where he focuses on taxation, estate planning, and business transactions. With nearly two decades of legal experience, Brad has built a reputation guiding clients through a wide range of complex legal and financial matters.
Brad has spent much of his career in public accounting, serving individuals, small start-up companies, large, multi-national corporations and more. He has worked on a myriad of tax issues, including tax controversy, historic tax credits, business planning and structuring, complex partnership issues, non-profit formation and administration, international tax issues, trusts, gifting and estate planning. He earned his Bachelor of Science in Accounting, summa cum laude, from Southeastern Louisiana University; his Juris Doctor from the LSU Paul M. Hebert Law Center; and a Master of Laws in Taxation (LL.M.) from the University of Alabama. In his spare time, he has taught LSAT classes to aspiring law students.
Brad is deeply engaged in the legal community. In June 2025, he was honored to be sworn in as the LSBA Secretary and Editor-in-Chief of the Louisiana Bar Journal, which he will curate until June 2027. Numerous SNW attorneys have written and contributed to the Journal. Brad has devoted his legal career to serving the bar, including as Chair of the Louisiana State Bar Association’s Young Lawyers Division (2017–2018) and has remained an active member of the Bar Governance Committee. As Secretary, he serves on the Executive Committee and on the Board of Governors. He also serves on the Board of Directors for the Louisiana Judges and Lawyers Assistance Program, and was sworn in as President in June 2025.
A proud South Louisiana native, Brad lives in New Orleans and enjoys Mardi Gras, exploring new culinary scenes, and traveling with his husband, Dr. Chandler LeBoeuf.

