Mr. Fiore is a California State Bar Certified Specialist in Taxation, and has over 40 years experience as a tax, estate planning and tax litigation attorney. His firm's practice concentrates on family business, wealth succession and tax litigation matters, emphasizing entity-based valuation adjustment strategies, life insurance techniques and deferred charitable planning.

Mr. Fiore also has extensive experience as a consulting and trial expert witness in estate and tax planning matters. Owen is a nationally recognized estate planner and tax litigator, former member of the Executive Committee of the CA State Bar Section on Estate Planning, Trust and Probate Law, current member of the Trusts & Estates Advisory Board, past member and chair of the NYU Institute on Federal Taxation, Fellow of the American College of Trust and Estate Counsel ("ACTEC") and American College of Tax Counsel ("ACTC"). He has served as a faculty member for many national, regional and local tax institutes, such as the NYU Institute on Federal Taxation, Heckerling Institute on Estate Planning, U.S.C. Institute on Federal Taxation, Notre Dame and Estate Planning Institute, and various California State Bar institutes and conferences.

He is a member of the Advisory Board for the CCH Estate & Financial Planning Group and authors a regular column on "Valuation Adjustment Planning" for the CCH Journal of Practical Estate Planning. For the California CPA Education Foundation, Mr. Fiore is a frequent faculty member, author and often chairperson for various conferences, including is the Tax Update and Planning Conference, Advanced Estate Planning Institute, Estate Planning Conference, Farm Tax and Accounting Conference, and Closely-Held Business Conference.

He also has been a presenter at national and regional conferences of the American Society of Financial Service Professionals on topics of interest to life underwriters and financial planners.