FORIA is one of 6 companies serving clients with one-stop, industry-leading Multi-Disciplinary Planning (MDP), designed to minimize taxes while maximizing benefits for retirement, family, and favorite charities (www.vfos.com/6Firms). Combined, FORIA has more than 40 years of industry history providing portfolio planning as part of the estate planning process.

Tim Voorhees began the work that grew into FORIA when after he earned his securities license in 1978 and subsequently became one of the top first year financial consultants at Morgan Stanley Dean Witter (formerly Dean Witter Reynolds) in 1980. He then became a regional director with one of the nation's largest sponsors of tax-efficient investment programs until leaving to join with Yale Professor Roger Ibbotson to form Voorhees Ibbotson Stolte Associates (VISA). They developed early versions of portfolio optimization software as well as materials for teaching money managers at major firms how to implement asset allocation strategies. In 1994, Tim joined Renaissance, a leading developer of charitable tax planning strategies, where he developed Family Wealth Blueprint software, a program for integrating portfolio solutions with estate planning solutions. The software shows how bottom line cashflow and wealth transfer benefits from non-charitable tools (GRATs, IDGTs, QPRTs, etc.) complement bottom line benefits from independent and separately managed charitable tools (CRTs, CLATs, PIFs, etc.) to achieve client goals for tax-efficient lifetime income, transfers to family members, and gifts to charity.

In 2002, Tim joined a major California law firm as a partner and built Voorhees Family Office Services (VFOS) as a division of the law firm until it was spun off as an independent RIA in 2007. The following year, VFOS incorporated as an SEC-registered RIA known as the Tax-Efficient Asset Management Solution, Inc. (TEAMS). Concurrent with creating TEAMS, Tim founded Million Voorhees LLP, which continues today as a national law firm known as Family Office Law. Tim and his partners have implemented hundreds of estate plans and investment plans for high net worth (HNW) and high taxable income (HTI) clients. In 2017, Tim partnered with Mark Ziebold, JD, LLM, a certified specialist in income tax and estate tax planning.

Evan gained extensive investment experience at large Asset Management firms in both fixed income (bonds) at PIMCO and equities (stocks) at Dimensional Fund Advisors (DFA). He changed roles to become a capital allocator, joining Caltech's endowment, and in the process broadened his investment expertise to include asset allocation and alternative investments. He subsequently joined The Fuller Foundation as their Chief Investment Officer and oversaw all aspects of the investment program, including hedge funds, private equity, private credit, and real estate. Evan worked directly with endowments, high net worth clients, family offices and other non-profits to develop an endowment approach to investing with a focus on generating investment alpha (excess returns).

After spending 22 years working for others, in 2018, Evan Pan realized a life-long dream of becoming an entrepreneur and launched Pan Global Advisers, LLC. He simultaneously connected with Tim Voorhees and joined TEAMS as the Chief Investment Officer. Evan and Tim merged the two firms and jointly rebranded the combined entity as the Family Office RIA (FORIA).

We welcome an opportunity to show you how we combine portfolio optimization (generating investment alpha) with estate tax optimization (generating tax alpha, or "maximizing use of exemptions, exclusions, deductions and credits") to produce true wealth optimization to benefit family and favorite charities.

Note: Zero Tax Planning is a simple but powerful concept that integrates well-established non-charitable tools (such as insurance, LLCs, low-interest notes, and irrevocable trusts) with common charitable tools (such as gift annuities, charitable remainder trusts, charitable lead trusts, private foundations, pooled income funds, etc.) to help clients reduce taxes while increasing potential benefits for family and favorite charities. Most clients can zero-out estate, gift, and GST taxes through the appropriate leveraging of standard estate and gift tax exemptions. Other charitable and business income tax strategies can be used to zero-out taxes on capital gains income and/or the portion of their income not needed for lifestyle expenses. It is not difficult to zero-out capital gains taxes and large portions of income taxes by simply by giving wealth to charity. Nor is it difficult to zero-out estate and gift taxes by giving wealth family members and charity. Synergistic opportunities arise when the tax benefits of statutory charitable tools are combined with the tax benefits of non-charitable instruments described in the Internal Revenue Code. Family Office Law LLC ("FOL") attorneys and their affiliates do not recommend strategies that lack substantial legal authority. Strategies allowing for tax avoidance are recommended with input from the client's CPA; all recommendations respect language on the IRS website as well as judicial doctrines long-affirmed by Federal Court judges.