Who’s Who Legal: Private Client 2017

Lawyers Country Firm First Name Surname

Argentina

Canosa Abogados Javier Canosa Malumian & Asoc. Nicolas Malumian Marval O'Farrell & Mairal Gabriel Gotlib Marval O'Farrell & Mairal Walter C Keiniger McEwan Roberts Dominguez Carassai SC Juan P McEwan

Australia

Allens Lawrence M Magid Pitcher Partners Denise Honey

Austria

ARNOLD Rechtsanwalts-Partnerschaft Nikolaus Arnold Eiselsberg Rechtsanwälte GmbH Maximilian Eiselsberg Freshfields Bruckhaus Deringer LLP Michael Sedlaczek Müller Partner Rechtsanwälte GmbH Katharina Müller Wolf Theiss Niklas Schmidt Wolf Theiss Andreas Theiss

Bahamas

Graham Thompson Sean McWeeney QC Higgs & Johnson Stephen J Melvin Higgs & Johnson Heather L Thompson

Belgium

Afschrift Thierry Afschrift Argo Law Alain Nijs

Baker McKenzie CVBA/SCRL Alain Huyghe Cazimir Bart Verdickt Greenille by Laga Mathieu Ex Greenille by Laga Alain Laurent Verbeke Liedekerke Wolters Waelbroeck Kirkpatrick Simone Nudelholc Loyens & Loeff Saskia Lust Tiberghien Lawyers Gerd D Goyvaerts

Bermuda

Appleby (Bermuda) Ltd Michael J Mello QC Appleby (Bermuda) Ltd John Riihiluoma Appleby (Bermuda) Ltd Keith Robinson Appleby (Bermuda) Ltd Vanessa Schrum Conyers Dill & Pearman Limited Alec R Anderson Conyers Dill & Pearman Limited Anna Bruce-Smith Conyers Dill & Pearman Limited Helen E Cooper Conyers Dill & Pearman Limited Narinder K Hargun Conyers Dill & Pearman Limited Craig W MacIntyre Conyers Dill & Pearman Limited Peter A S Pearman Cox Hallett Wilkinson David Kessaram MJM Louise Charleson MJM Andrew A Martin MJM Fozeia Rana-Fahy Randall Krebs Randall Krebs

Brazil

Machado Meyer Sendacz e Opice Advogados Fernando Tonanni

Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Andrea Bazzo Lauletta

Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Alessandro Amadeu Da Fonseca

Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados Marcelo Trussardi Paolini

Nogueira Pegas Advogados Andrea Nogueira Neves Pompeu Longo Kignel & Cipullo José Henrique Longo Sicherle Advogados Camillo Stefano Maria Sicherle TozziniFreire Advogados Ana Cláudia Akie Utumi Ulhôa Canto Rezende e Guerra Advogados Humberto de Haro Sanches

British Virgin Islands

Advocates BVI Michael Fay QC Carey Olsen Ben Mays Harney Westwood & Riegels Andrew Thorp Maples and Calder Arabella di Iorio Mourant Ozannes Eleanor Morgan

SimonetteLewis Hélène Anne Lewis

Bulgaria

Boyanov & Co Borislav Boyanov

Canada

BC Fasken Martineau DuMoulin LLP Edgar A Frechette BC Legacy Tax & Trust Lawyers Nicholas P Smith BC Thorsteinssons LLP David Thompson ON Aird & Berlis LLP Rachel L Blumenfeld ON Borden Ladner Gervais LLP Pamela L Cross ON Borden Ladner Gervais LLP Arthur Fish ON Davies Ward Phillips & Vineberg LLP Elie Roth ON Davies Ward Phillips & Vineberg LLP Timothy G Youdan ON Dentons Canada LLP Brian Cohen ON Fasken Martineau DuMoulin LLP Howard M Carr ON Fasken Martineau DuMoulin LLP Elena M Hoffstein ON Fasken Martineau DuMoulin LLP Corina Weigl ON Goodmans LLP Maureen Berry ON Hull & Hull LLP Ian M Hull ON Hull & Hull LLP Suzana Popovic-Montag ON John O'Sullivan, Barrister John O'Sullivan ON McCarthy Tétrault LLP Bernadette Dietrich ON McCarthy Tétrault LLP Hilary E Laidlaw ON Miller Thomson LLP Mary Anne Bueschkens ON Miller Thomson LLP Rosanne T Rocchi ON Miller Thomson LLP Martin J Rochwerg ON O'Sullivan Estate Lawyers Professional Corporation Margaret R O'Sullivan ON Robinsons Law Patricia Robinson ON Thorsteinssons LLP Paul Gibney ON Torys LLP David Steele QC Davies Ward Phillips & Vineberg LLP Rhonda Rudick QC Dentons Canada LLP Charles C Gagnon QC KPMG LAW LLP Hugo Patenaude QC Osler Hoskin & Harcourt LLP Mark Brender QC Robinson Sheppard Shapiro Martin Lord QC Robinson Sheppard Shapiro Marilyn Piccini Roy QC Stikeman Elliott LLP Roanne C Bratz

Cayman Islands

Appleby Carlos de Serpa Pimentel Appleby Peter McMaster QC Colin Shaw & Co Colin Shaw Collas Crill Antony Duckworth

Collas Crill Simon Hurry Conyers Dill & Pearman Paul Smith Harney Westwood & Riegels Henry Mander HSM Chambers Robert Mack Maples and Calder James Eldridge Maples and Calder Colin McKie QC Maples and Calder Morven McMillan Maples and Calder Nigel Porteous Ogier Rachael Reynolds Walkers Andrew Miller Walkers Shelley White

Chile

Baraona Fischer Spiess Alex Fischer Carey Jaime Carey

China

Zhong Lun Law Firm Peter Yongjun Ni

Colombia

Lewin & Wills Attorneys and Counsellors at Law Alfredo Lewin Posse Herrera Ruiz Juan Guillermo Ruiz Triana Uribe & Michelsen Juan Pablo Triana

Cyprus

Der Arakelian-Merheje LLC Nairy Merheje Elias Neocleous & Co LLC Elias A Neocleous Harneys Aristodemou Loizides Yiolitis LLC Emily Yiolitis

Czech Republic

Havel, Holásek & Partners s.r.o Jaroslav Havel Havel, Holásek & Partners s.r.o Pavel Vraný Holubova advokati sro Stepan Holub

England Barristers

Old Square Tax Chambers Amanda Hardy QC Old Square Tax Chambers James Kessler QC Old Square Tax Chambers Robert Venables QC 5 Stone Buildings Tracey Angus QC 5 Stone Buildings Henry Harrod 5 Stone Buildings Henry Legge QC 5 Stone Buildings Penelope Reed QC 5 Stone Buildings Christopher Tidmarsh QC

5 Stone Buildings Shân Warnock-Smith QC 5 Stone Buildings Christopher Whitehouse Devereux Chambers Marika Lemos Devereux Chambers Aparna Nathan Gray's Inn Tax Chambers Michael Flesch QC Maitland Chambers Christopher McCall QC Maitland Chambers Catherine Newman QC New Quadrant Partners Karen Marks New Square Chambers Mark Hubbard New Square Chambers Nicholas Le Poidevin QC New Square Chambers Rodney Stewart Smith One Essex Court Steven Elliott Pump Court Tax Chambers Emma Chamberlain Pump Court Tax Chambers William Massey QC Pump Court Tax Chambers Laura Poots Pump Court Tax Chambers Kevin Prosser QC Pump Court Tax Chambers James Rivett Pump Court Tax Chambers Richard Vallat Pump Court Tax Chambers Elizabeth Wilson Serle Court Alan Boyle QC Serle Court Dominic Dowley QC Serle Court Dakis Hagen QC Serle Court William Henderson Serle Court Frank Hinks QC Serle Court John Machell QC Serle Court Constance McDonnell Serle Court Giles Richardson Serle Court Richard Wilson QC Ten Old Square Francis Barlow QC Ten Old Square Richard Dew Ten Old Square Susannah Meadway Ten Old Square Eason Rajah QC Ten Old Square Simon Taube QC Wilberforce Chambers Andrew Child Wilberforce Chambers Gilead Cooper QC Wilberforce Chambers Brian Green QC Wilberforce Chambers Robert Ham QC Wilberforce Chambers Jonathan Hilliard QC Wilberforce Chambers John Martin QC Wilberforce Chambers Andrew Mold Wilberforce Chambers Mark Studer XXIV Old Buildings David Brownbill QC XXIV Old Buildings Adam Cloherty XXIV Old Buildings Edward Cumming XXIV Old Buildings Stephen Moverley Smith QC XXIV Old Buildings Bajul Shah

XXIV Old Buildings Alan Steinfeld QC XXIV Old Buildings Elspeth Talbot Rice QC

England

Baker McKenzie LLP Ashley Crossley Baker McKenzie LLP Anthony R Poulton Berwin Leighton Paisner LLP Damian Bloom Berwin Leighton Paisner LLP Martin Paisner CBE Berwin Leighton Paisner LLP Rupert Ticehurst Bircham Dyson Bell LLP Helen Ratcliffe Bircham Dyson Bell LLP Simon Weil Boodle Hatfield LLP Hayden Bailey Boodle Hatfield Fiona Graham Boodle Hatfield LLP Salpy Kouyoumjian Boodle Hatfield LLP Sue Laing Boodle Hatfield LLP Tim Maxwell Boodle Hatfield LLP Simon Rylatt Boodle Hatfield LLP Andrea Zavos Bryan Cave LLP Dyke M Arboneaux Burges Salmon LLP John Barnett Burges Salmon LLP Beatrice Puoti Butler Snow LLP Brad Westerfield Charles Russell Speechlys LLP Robert Blower Charles Russell Speechlys LLP Henry Fea Charles Russell Speechlys LLP Roberta Harvey Charles Russell Speechlys LLP Graeme Kleiner Charles Russell Speechlys LLP Suzanne Marriott Charles Russell Speechlys LLP Piers Master Charles Russell Speechlys LLP Bart Peerless Charles Russell Speechlys LLP Catriona Syed Charles Russell Speechlys LLP James Trafford Clifford Chance LLP Jeremy Kosky Clifford Chance LLP Maxine Mossman Collyer Bristow LLP James Badcock Collyer Bristow LLP Daniel Simon Edmonds Marshall McMahon Sofie Hoffman Edmonds Marshall McMahon Robert Hunter Farrer & Co LLP Mark Bridges Farrer & Co LLP Mike Chantler Farrer & Co LLP Russell Cohen Farrer & Co LLP Nick Dunnell Farrer & Co LLP Jeremy Gordon Farrer & Co LLP Toby Graham Farrer & Co LLP Catherine McAleavey Farrer & Co LLP Sarah von Schmidt Farrer & Co LLP Rhoddy Voremberg

Forsters LLP Emily Exton Forsters LLP Patrick Harney Forsters LLP Catherine Hill Forsters LLP Rupert Mead Forsters LLP David Robinson Froriep Bruno W Boesch Gowling WLG Catharine Bell Gowling WLG Nick Jacob Gowling WLG Anthony Thompson Harcus Sinclair LLP Jon Beresford Harcus Sinclair LLP Keith Bruce-Smith Harcus Sinclair LLP Jonathan Burt Harcus Sinclair LLP Lucy Gibson Harcus Sinclair LLP Alison Meek Harcus Sinclair LLP Damon Parker Herbert Smith Freehills LLP Richard Norridge Irwin Mitchell Private Wealth Glenn Hurstfield Irwin Mitchell Private Wealth Mark Pearce Irwin Mitchell Private Wealth Alex Ruffel Irwin Mitchell Private Wealth Edward Stone Law Offices of Suzanne M Reisman Suzanne M Reisman Macfarlanes LLP Jonathan Arr Macfarlanes LLP Piers Barclay Macfarlanes LLP Jonathan Conder Macfarlanes LLP Oliver Court Macfarlanes LLP Charles Gothard Macfarlanes LLP Nicholas Harries Macfarlanes LLP Charles Lloyd Macfarlanes LLP Matthew Pintus Macfarlanes LLP Sebastian Prichard Jones Macfarlanes LLP Edward Reed Macfarlanes LLP Jennifer Smithson Macfarlanes LLP Robin Vos Maples and Calder Raymond Davern Maurice Turnor Gardner LLP Ceris Gardner Maurice Turnor Gardner LLP Clare Maurice Maurice Turnor Gardner LLP Arabella Murphy Maurice Turnor Gardner LLP Ed Powles Maurice Turnor Gardner LLP Richard Turnor McDermott Will & Emery Nicholas Holland McDermott Will & Emery Ziva Robertson McDermott Will & Emery Andrew Vergunst Mishcon de Reya LLP Andrew Goldstone Mishcon de Reya LLP Mark Keenan Mishcon de Reya LLP Filippo Noseda Mourant Ozannes Jim Edmondson

Mourant Ozannes Tony Pursall O'Neal Webster Christopher McKenzie Osborne Clarke LLP Andrew Goodman Payne Hicks Beach Robert Brodrick Payne Hicks Beach Alice Palmer

Payne Hicks Beach Fiona Shackleton of Belgravia LVO

Penningtons Manches LLP Clare Archer Penningtons Manches LLP Michael Cash Penningtons Manches LLP Chris Lintott RMW Law LLP John Riches Russell-Cooke | Solicitors Richard Frimston Stephenson Harwood LLP Helena Berman Stephenson Harwood LLP Jenny McKeown Stephenson Harwood LLP James Quarmby Stewarts Law LLP James Price Stikeman Elliott London Richard J Hay Sullivan & Cromwell LLP Basil P Zirinis III Taylor Wessing LLP Mark Buzzoni Taylor Wessing LLP Andrew Hine Taylor Wessing LLP Ryan Myint Taylor Wessing LLP Sanjvee Shah Taylor Wessing LLP Nick Warr The French Law Practice Caroline Cohen Withers LLP Julia Abrey Withers LLP Richard Cassell Withers LLP Sarah Cormack Withers LLP Sophie Dworetzsky Withers LLP Dawn Goodman Withers LLP Paul Hewitt Withers LLP Judith Ingham Withers LLP Steven Kempster Withers LLP Paul Matthews Withers LLP Patricia Milner Withers LLP Philip Munro Withers LLP Stephen Richards Withers LLP Charlie Tee Withers LLP Penelope Williams Withers LLP Matthew Woods

France

Cabinet Bornhauser Marc Bornhauser CMS Bureau Francis Lefebvre Pierre-Jean Douvier CMS Bureau Francis Lefebvre Bruno Gouthière CMS Bureau Francis Lefebvre Luc Jaillais De Gaulle Fleurance & Associés Gilbert Ladreyt

FIDAL Pierre Berger Franklin Jérôme Barré Sekri Valentin Zerrouk Jérôme Assouline Tirard Naudin Maryse Naudin Tirard Naudin Jean-Marc Tirard Tripet Cabinet François M Tripet UGGC Avocats Line-Alexa Glotin

Germany

Baker Tilly Roelfs Daniel Lehmann CMS Hasche Sigle Christian Blum Flick Gocke Schaumburg Christian von Oertzen Noerr LLP Wolfram Theiss P+P Pöllath + Partners Matthias Bruse P+P Pöllath + Partners Andreas Richter SZA Schilling Zutt & Anschütz Rechtsanwalts AG Stephan Scherer

Gibraltar

Attias & Levy Levi Attias Hassans Peter Montegriffo QC Isolas Joey Garcia Isolas Peter A Isola Triay & Triay Charles Simpson

Greece

Zepos & Yannopoulos Costas J Kallideris

Guernsey, Channel Islands

Babbe Geoff Allez Babbe Ian Swan Bedell Cristin Alasdair Davidson Carey Olsen Russell Clark Carey Olsen Konrad Friedlaender Carey Olsen John Greenfield Carey Olsen Alison MacKrill Collas Crill Angela Calnan Mourant Ozannes Christopher Edwards Mourant Ozannes Matthew Guthrie Mourant Ozannes Robert Shepherd Mourant Ozannes Jeremy Wessels Ogier Simon Davies Ogier Gavin Ferguson Ogier Marcus Leese Walkers Paul Buckle

Walkers Alison Ozanne

Hong Kong Barristers

Gilt Chambers Andrew Lynn

Hong Kong

Baker McKenzie Steven R Sieker BMT International Todd Beutler DLA Piper Hong Kong Mabel Lui DLA Piper Hong Kong Patrice Marceau Gall Caroline McNally Harney Westwood & Riegels Ian Mann Lea & White Mark Lea Maples and Calder Richard Grasby Mourant Ozannes Paul Christopher Ogier Lara Mardell Oldham Li & Nie Lawyers Alfred Ip Squire Patton Boggs James S Tsang Squire Patton Boggs Patricia Woo Stephenson Harwood Silvia On Stephenson Harwood Erik X Wallace Temple Chambers Victor Joffe QC Winston & Strawn LLP Deirdre Fu Withers LLP Katie Graves Withers LLP Patrick Hamlin Withers LLP Mimi Hutton Zhong Lun Law Firm Kevin Lee Zhong Lun Law Firm Clifford Ng

India

Khaitan & Co Daksha Baxi Nishith Desai Associates Nishith M Desai Veritas Legal Abhijit Joshi

Ireland

Arthur Cox Anne Corrigan Arthur Cox Edel Hargaden Bohan Solicitors Brian A Bohan Gartlan Furey Solicitors Sarah Cox Gartlan Furey Solicitors Stephen Hamilton Mason Hayes & Curran Nora Larkin Matheson Allison Dey Matheson John Gill Matheson Paraic Madigan

Maxwells Solicitors Paula Fallon O'Connell Brennan Solicitors Cormac Brennan O'Connell Brennan Solicitors Carol Hogan O'Connell Brennan Solicitors Susan O'Connell O'Hanlon Tax Limited Finola O'Hanlon Orpen Franks Solicitors John Costello William Fry Tina Curran William Fry Nora Lillis

Isle of Man

Advocate John Rimmer Limited John Rimmer Appleby David Pytches Cains Seth Caine Simcocks Advocates Phil Games

Israel

Alon Kaplan International Law Firm Alon Kaplan Aronson Ronkin-Noor Eyal Lyat Eyal Gornitzky & Co Daniel Paserman Herzog Fox & Neeman Meir Linzen

Italy

Belluzzo & Partners Luigi Belluzzo Chiomenti Studio Legale Massimo Antonini Chiomenti Studio Legale Raul-Angelo Papotti Ludovici Piccone & Partners Paolo Ludovici Maisto e Associati Alessandro Bavila Maisto e Associati Guglielmo Maisto Maisto e Associati Nicola Saccardo Vicari & Associati Andrea Vicari

Japan

Morrison & Foerster LLP Michael H Shikuma Nishimura & Asahi Satoshi Ogishi

Jersey, Channel Islands

Appleby Fraser Robertson Bedell Cristin Edward Bennett Bedell Cristin Zillah Howard Bedell Cristin Anthony D Robinson Bedell Cristin Lisa Springate Carey Olsen Victoria Connolly Carey Olsen Alexa Saunders

Collas Crill Nuno Santos-Costa Mourant Ozannes Giles Corbin Mourant Ozannes Edward Devenport Mourant Ozannes Bruce Lincoln Mourant Ozannes Jonathan Speck Ogier Sally Edwards Ogier Edward Mackereth Ogier Steve Meiklejohn Ogier Nigel Sanders Walkers Robert Dobbyn Walkers Damian Evans

Liechtenstein

Batliner Wanger Batliner Christian Batliner Gasser Johannes Gasser Lorenz Nesensohn Rabanser Rechtsanwalte Bernhard Lorenz Marxer & Partner Rechtsanwälte Johannes Burger Marxer & Partner Rechtsanwälte Mario A König Marxer & Partner Rechtsanwälte Peter Marxer jun Marxer & Partner Rechtsanwälte Markus Summer Sele Frommelt & Partner Heinz Frommelt Walch & Schurti Ernst J Walch

Luxembourg

Arendt & Medernach Eric Fort Arendt & Medernach Guy Harles Retter Attorneys Simone Retter

Mexico

Jáuregui y Del Valle SC Miguel Jáuregui Rojas SMPS Legal Manuel E Tron Turanzas Bravo & Ambrosi Mauricio Bravo Fortoul Turanzas Bravo & Ambrosi Pedro Ramirez Mota Velasco

Monaco

Donald Manasse Law Offices Donald Manasse Groom Hill Simon Groom M. Cohen International Consultant Maurizio Cohen Tempest Legal Services Monaco William Easun

Netherlands

Deloitte LLP Frank Deurvorst Koele Tax & Legal Perspecta Ineke A Koele

Mazars Frans Sonneveldt PwC Renate de Lange-Snijders

New Zealand

Cone Marshall Ltd Geoffrey Cone Cone Marshall Ltd Karen Marshall John W Hart Limited John Hart Shortland Chambers Anthony Molloy QC TGT Legal Pravir Tesiram

Northern Ireland

The Bar of Northern Ireland Sheena Grattan

Norway

Bull & Co Randi Birgitte Bull

Panama

Alemán Cordero Galindo & Lee Jaime Alemán Alemán Cordero Galindo & Lee Anibal Galindo Alemán Cordero Galindo & Lee Raul Zúñiga Brid Arias, Fábrega & Fábrega LeRoy Watson Fábrega Molino & Mulino Gretel Ciniglio de Perez Icaza González-Ruiz Alemán Roberto R Alemán H Pardini & Associates Juan F Pardini Quijano & Associates Julio A Quijano Berbey

Poland

PATH Augustyniak Hatylak & Partners LLP Piotr Augustyniak

Portugal

Bernardino Resende e Associados Patricia Baltazar Resende Coelho Ribeiro e Associados Jaime Medeiros PLMJ Nuno da Cunha Barnabé

Russia

ALRUD Law Firm Maxim Alekseyev ALRUD Law Firm Kira Egorova ALTHAUS Group Alexandr Nepomnyashchiy AT Lawyers Sergei V Alimirzoev Baker McKenzie – CIS Limited Sergei V Zhestkov

Scotland

Turcan Connell Simon Mackintosh

Singapore

Baker McKenzie.Wong & Leow Dawn Quek Berwin Leighton Paisner LLP Nisha Singh Gowling WLG Zac Lucas GSM Law Gurbachan Singh GSM Law Ban Su-Mei Hin Tat Augustine & Partners Tan Hin Tat Pinsent Masons MPillay LLP Valerie Wu Quantum Law Corporation Ronald Choo Rajah & Tann Singapore LLP Vikna Rajah Withers KhattarWong Stacy Choong Withers KhattarWong Jay Krause WongPartnership LLP Sim Bock Eng

South Africa

Bowmans Wally Horak Werksmans Attorneys Michael Honiball Werksmans Attorneys Ernest Mazansky

Spain

Avantia Asesoramiento Fiscal y Legal SL Patricia García Mediero Baker McKenzie Madrid SLP Luis Briones Cuatrecasas Gonçalves Pereira Florentino Carreño Cuatrecasas Gonçalves Pereira Sonia Velasco Gómez-Acebo & Pombo Eduardo Martínez-Matosas Uría Menéndez Rafael Fuster

Switzerland

BS burckhardt Ltd Jacqueline Burckhardt Bertossa BS Walder Wyss Ltd Philippe Nordmann GE ALTENBURGER LTD legal + tax Cyril Troyanov GE Baker McKenzie Stephanie A Jarrett GE Bonnard Lawson Thierry Boitelle GE Borel & Barbey Louis Boissier GE Borel & Barbey Olivier Dunant GE Borel & Barbey Luc Hafner GE Gillioz Dorsaz Pierre Gillioz GE Lalive Alexander Troller GE Lenz & Staehelin Mark John Barmes

GE Lenz & Staehelin Shelby R du Pasquier GE Lenz & Staehelin Jean-Blaise Eckert GE Meyerlustenberger Lachenal Serge Calame GE Meyerlustenberger Lachenal Bernard Lachenal GE Oberson Abels SA Jerome Meyer GE Oberson Abels SA Xavier Oberson GE Oberson Abels SA Fouad Sayegh GE Oberson Abels SA Frederic Vuilleumier GE Poncet Turrettini Amaudruz Neyroud & Partners Nicolas Merlino GE Python Rémi Sacerdote GE Schellenberg Wittmer Ltd Jean-Frédéric Maraia GE Schellenberg Wittmer Ltd Bernard Vischer GE Schellenberg Wittmer Ltd David Wallace Wilson GE Walder Wyss Ltd Philippe Pulfer GE Walder Wyss Ltd Olivier Sigg GE Withers LLP Justine Markovitz VD Lenz & Staehelin Lucien Masmejan ZG Zwicky Windlin & Partner Markus Zwicky ZH ALTENBURGER LTD legal + tax Peter R Altenburger ZH Baker McKenzie Zurich Richard Gassmann ZH Baker McKenzie Zurich Lyubomir Georgiev ZH Baker McKenzie Zurich Marnin J Michaels ZH Bär & Karrer Ltd Daniel Bader ZH Bär & Karrer Ltd Andreas J Bär ZH Bär & Karrer Ltd Tina Wüstemann ZH Boltenko Law Olga Boltenko ZH Charles Russell Speechlys AG David Cooney ZH Charles Russell Speechlys AG Mark Summers ZH CMS von Erlach Poncet Ltd. Tobias Somary ZH Fischer Ramp Partner AG Michael Fischer ZH Homburger AG Harold Grüninger ZH Lenz & Staehelin Heini Rüdisühli ZH Meyerlustenberger Lachenal Patricia Guerra ZH Niederer Kraft & Frey Ltd Thomas Graf ZH Schellenberg Wittmer Ltd Alexander Jolles ZH Schellenberg Wittmer Ltd Manuel Liatowitsch ZH Staiger Attorneys at Law Ltd Natalie Peter ZH von Segesser Law Offices Georg von Segesser ZH Walder Wyss Ltd. Stephan Neidhardt ZH Walder Wyss Ltd. Kinga M Weiss

Ukraine

Arzinger Timur Bondaryev Arzinger Pavlo Khodakovsky Sayenko Kharenko Alina Plyushch

United Arab Emirates

Conyers Dill & Pearman Dennis S Ryan Curtis Mallet-Prevost Colt & Mosle LLP Jeremy Miocevic Deloitte Professional Services Limited Walid S Chiniara M/Advocates of Law Yann Mrazek Trowers & Hamlins Alastair Glover Walkers Daniel Wood

USA

CA Greenberg Traurig LLP Lawrence H Heller CA Henderson Caverly Pum & Charney LLP M Katharine Davidson CA Karlin & Peebles LLP Michael Karlin CA Loeb & Loeb LLP Rachel J Harris DC Caplin & Drysdale Chartered Michael G Pfeifer

DC McDermott Will & Emery Leigh-Alexandra "Leigh" Basha

DC McDermott Will & Emery Ellen K Harrison FL Baker McKenzie LLP Simon P Beck FL Bilzin Sumberg Baena Price & Axelrod LLP Hal J Webb FL Goldman Felcoski & Stone P.A Bruce Stone FL Greenberg Traurig PA Norman J Benford FL Greenberg Traurig PA Diana S C Zeydel FL Gunster Florida’s Law Firm for Business Elaine Bucher FL Holland & Knight LLP Edward F "Ed" Koren FL Holland & Knight LLP Kevin E Packman FL Holland & Knight LLP Andrew H Weinstein IL Harrison & Held LLP Louis S Harrison IL Holland & Knight LLP Christine L Albright IL McDermott Will & Emery Carol A Harrington IL McDermott Will & Emery M Read Moore IL Sidley Austin LLP Susan Bart MA Nixon Peabody LLP Jay D Rosenbaum MS Butler Snow LLP Kurt Rademacher MO Bryan Cave LLP Kathleen Sherby NY Baker McKenzie LLP Glenn G Fox NY Cadwalader Wickersham & Taft LLP Dean C Berry NY Cadwalader Wickersham & Taft LLP Robert C Lawrence III NY Day Pitney LLP Tina Albright NY Day Pitney LLP Dina Kapur Sanna NY Day Pitney LLP G Warren Whitaker NY Greenberg Traurig LLP Linda B Hirschson NY Katten Muchin Rosenman LLP Joshua S Rubenstein NY Kozusko Harris Duncan Stanley A Barg NY Kozusko Harris Duncan Don Kozusko

NY Kozusko Harris Vetter Wareh LLP Rashad Wareh NY LeClairRyan Karen E Yates NY McDermott Will & Emery Henry Christensen III NY McDermott Will & Emery Amy E Heller NY McDermott Will & Emery Carlyn S McCaffrey NY Milbank Tweed Hadley & McCloy LLP Georgiana J Slade NY Moses & Singer LLP Gideon Rothschild NY Paul Weiss Rifkind Wharton & Garrison LLP Alan S Halperin NY Schlesinger Gannon & Lazetera LLP Andrew Auchincloss NY Shearman & Sterling LLP C Jones Perry Jr NY Squire Patton Boggs Jeffrey S Levin NY White & Case LLP Winthrop Rutherfurd Jr NY Willkie Farr & Gallagher LLP David J McCabe NY Withers Bergman LLP Joseph Field NY Withers Bergman LLP Ivan A Sacks OH Squire Patton Boggs Lee A Wendel TX Osborne, Helman, Knebel & Deleery LLP Jeffrey T Knebel TX Osborne, Helman, Knebel & Deleery LLP Duncan E Osborne TX Winstead PC Stephanie Loomis-Price WA Garvey Schubert Barer Akane R. Suzuki

Venezuela

Tinoco, Travieso, Planchart & Núñez Alfredo Travieso Passios

Trust and Advisory Services 2017

Country Firm First Name Surname

Bahamas

Butterfield Trust Timothy J Colclough IPG Family Office Limited Andrew Law IPG Family Office Limited Julien Martel Rhone Trustees (Bahamas) Ltd Mark Richford

Bermuda

Butterfield Trust (Bermuda) Limited Martin Pollock Butterfield Trust (Bermuda) Limited R James Stooke HSBC Bank Bermuda Limited Jonathan Dunlop Lombard Odier Trust (Bermuda) Limited Andrea Jackson Lombard Odier Trust (Bermuda) Limited Charmaine Tucker

Meritus Trust Company Limited Barbara J Patterson Meritus Trust Company Limited Allan Wiekenkamp Meritus Trust Company Limited Michelle Wolfe Randall Krebs Randall Krebs

British Virgin Islands

Harneys Fiduciary Lawrie Kearns Nerine Trust Company (BVI) Limited Jonathan Bailey Pendragon Services Limited Kenneth Morgan Rawlinson & Hunter Edith Steel Trident Trust Company (BVI) Ltd Barry Goodman

Cayman Islands

Butterfield Trust Brian Balleine Intertrust David Lambotte Rawlinson & Hunter Tamara Corbin Rawlinson & Hunter Richard Douglas Rawlinson & Hunter Alan Milgate Sackville Bank and Trust Company Limited Michael Halsey Summit Trust (Cayman) Limited Marcus Parker

Channel Islands

Sumac Holdings Limited Steve Romeril

England

BDO LLP Paul Ayres BDO LLP Helen Jones BDO LLP Wendy Walton Cazenove Capital Management Tim Bailey Citi Private Bank David Poole Close Brothers Penny Lovell Credit Suisse Charles Sanford Crowe Clark Whitehill LLP Tom Elliott Deloitte LLP Paula Higgleton Dixon Wilson Benjamin Grist Dixon Wilson David Mellor Dixon Wilson David Nelson Dixon Wilson Jonathan Sutton Ernst & Young LLP David Kilshaw First Names Elena Gogh Hassium Asset Management LLP Simon Black Hassium Asset Management LLP Yogesh Dewan HSBC Private Bank (UK) Limited Charles Boulton HSBC Private Bank (UK) Limited Karina Challons

HSBC Private Bank (UK) Limited Charlie Hoffman J P Morgan Private Bank Steve Griffiths J P Morgan Private Bank Paul Knox Kleinwort Benson Jenny Elliot Kleinwort Benson Malcolm Roberts Kleinwort Benson Karen Wall Knox Private Office Limited Jeremy Franks KPMG LLP Catherine Grum KPMG LLP Mike Walker McKie & Co (Advisory Services) LLP Simon McKie Mercer & Hole Lisa Spearman Mercer & Hole Gill Tallon Ocorian Pauline Gale Owl Private Office William Drake PwC Clive Mackintosh PwC Clare Stirzaker Rathbone UK Trust Bruce Newbigging Rawlinson & Hunter David Barker Rawlinson & Hunter Mark Harris RBC Wealth Management Julian Washington Rothschild Trust Andrew Penney Rothschild Trust Paul Stibbard Rothschild Trust Helen Watson Saffery Champness Clare Cromwell Saffery Champness James Sykes SandAire Investment Office Alex Scott Smith & Williamson Wilson Cotton Smith & Williamson Joss Dalrymple Smith & Williamson Geoff Everett Smith & Williamson Simon Jennings Smith & Williamson Frances Jennings Smith & Williamson Simon Mabey Smith & Williamson Patrick Smiley Smith & Williamson Louise Somerset Stonehage Fleming Law Limited John Rhodes Summit Trust Company Ltd Robin Lee-Smith UBS Wealth Management Marcus Stewart Virtus Trust Group Roddy Balfour

Gibraltar

Hassans Raquel Moss

Guernsey, Channel Islands

Butterfield Trust Brian Acton Butterfield Trust Paul Hodgson

Butterfield Trust Robert Moore Butterfield Trust John Morris Butterfield Trust Lindsay Ozanne Butterfield Trust Alison Parry Carey Group Jim Gilligan Intertrust International Management Limited Grant Howitt Nerine Trust Company Limited Keith Corbin Opus Private Limited Shane Giles PraxisIFM Jeff Wilkes-Green Rawlinson & Hunter Alasdair Cross RBC Trustees (Guernsey) Limited Sarah-Jane Parker Rothschild Trust Guernsey Limited Emma Roberts Trident Trust Company (Guernsey) Ltd Mark Le Tissier Trust Corporation International Michael Betley Virtus Trust Limited Nick Moss

Hong Kong

Credit Suisse Henry Lam HSBC Trustee Hong Kong Ltd Huey Yap JP Morgan Kenny Foo JP Morgan Ann Ling Nerine Trust Company (Hong Kong) Limited Melanie Ison UBS Alex Lim Vistra Ltd Karen Mae Cheung

Ireland

First Names Group Oonagh Hayes First Names Group Joanne McEnteggart Independent Trustee Company Barry Kennelly Independent Trustee Company Aidan McLoughlin Intertrust Niall Gallagher

Isle of Man

Cains Oliver Webster Dixcart Management (IOM) Limited Simon Kelly

Jersey, Channel Islands

Accuro Trust (Jersey) Ltd Paul Douglas Affinity Private Wealth Justin Thomas Consortia Partnership Limited Nicholas Landor Consortia Partnership Limited Christopher McFadyen Crestbridge Paul Hunter ESTERA Richard Prosser First Names Group Tom Hardman

First Names Group Jennifer Le Chevalier Hawksford Group Julian Hayden Highvern Naomi Rive Intertrust Philip Le Cornu Intertrust Ian Rumens LGL Trustees Owen Lynch LGL Trustees Anthony Pitcher LGL Trustees Paul Tomlinson Ocorian Helen Hendy Ocorian Michael Richardson Rawlinson & Hunter Kathryn Tully Rawlinson & Hunter Katrina Williams RBC Trust Company (International) Limited Alan Binnington RBC Trust Company (International) Limited Sarajane Kempster RBC Trust Company (International) Limited Liz Le Poidevin Sanne Fiduciary Services Limited Phil Le Vesconte Stonehage Fleming Cora Binchy Stonehage Fleming Giuseppe Ciucci Vistra (Jersey) Limited Howard Gaskell Vistra (Jersey) Limited Paul Le Marquand Vistra (Jersey) Limited Simon Morgan Volaw Group Richard Fagan Zedra David Sussman

Singapore

Asiaciti Trust Graeme W Briggs Asiaciti Trust Cara Briggs Rhone Trustees (Singapore) Ltd Antonio Ribeiro Rothschild Trust Britta Pfister

South Africa

Maitland Rupert Worsdale Momentum Trust Ltd Hanna Marais

Switzerland

GE Accuro Trust (Switzerland) SA Xavier Isaac GE Accuro Trust (Switzerland) SA Natacha Onawelho-Loren GE Barclays Bank Suisse SA Robert Darlington GE Butterfield Trust Phil Lenz GE Butterfield Trust Jim Parker GE Clermont Consultants (CH) SA Elliot Goodman GE Clermont Consultants (CH) SA Kim Grover GE Dixcart Corporate Services Sàrl Christine Breitler GE LJ Partnership Ross Belhomme

GE Rawlinson & Hunter Andrew McCallum GE Rhone Trustees (Switzerland) SA Simon Briggs GE Rhone Trustees (Switzerland) SA Alexandre Semboglou GE Saffery Champness Paul Tucknott GE Summit Trust International SA Daniel Martineau GE Summit Trust International SA Stella Mitchell-Voisin GE Summit Trust International SA Clare Usher-Wilson ZG Law Trust Switzerland AG Tatiana Rydeard ZH Credit Suisse Carolyn Steppler ZH Rawlinson & Hunter (Zurich) AG Tom Henderson

United Arab Emirates

Davidson & Co. Andrew Young

USA

DE Northern Trust Dan Lindley DE Wilmington Trust Richard W Nenno FL Bessemer Trust Michael Marquez IL Deloitte Tax LLP Julia Cloud NH Perspecta Trust Scott Baker NY Bessemer Trust Murray C Stoltz NY JP Morgan Chase Private Bank Debra Treyz TX Bessemer Trust Steve R Akers