Shayna W. Borakove

• BA in Political Science, University of Missouri - Kansas City, 2001

• Star of Madison Award in the category of law firm for Madison, WI., Star of Madison, Wisconsin State Journal, 2013
• Star of Madison Award placement in the category of law firm, Star of Madison, Wisconsin State Journal, 2019
• Cum laude with honors, New England School of Law, Cum Laude, 2005
• Star of Madison Award in the category of law firm for Madison, WI., Star of Madison, Wisconsin State Journal, 2014

• Married couple with a 4,000 acre grain operation and taxable estate. , 2016
• Retired CEO from a publicly traded company and spouse, with goals of minimizing estate taxes and passing wealth to their sole heir in an organized and guided manner that ensured their trusted advisors would continue to advice and guide their heir, 2015
• Married couple with a manufacturing business and $15M estate, having the planning goals of avoiding probate and mitigating estate taxes through the use of family created charitable entities. , 2016
• Estate tax and business succession planning for multi-generational 6,000 acre vegetable growing operation, 2017
• Married couple having children from previous marriage. Planning was implemented that ensured the surviving spouse was financially taken care of, while preserving inheritance for their respective children, 2015

• Selected for an interview regarding estate planning for farmers published in the Wisconsin State Farmerhttps://www.wisfarmer.com/story/opinion/2018/05/08/dont-wait-plan-might-too-late/593201002/, 2018

• Completed the second stage succession buy-out of a 50% shareholder by its key employee group for a local closely held business. , 2019
• Implemented Spousal Lifetime Access Trusts to utilize the 2020 lifetime gift tax exemption, excluding $11.5M from the taxable estates of several Wisconsin families. , 2020
• Represented individual client in the sale of the client's $3.5M farm business interest, 2015
• Structured and implemented an estate plan that saved client's estate from a $20,000 probate court filing fee, 2013
• Developed farm business succession plan between two generations of farmers involving a gradual purchase arrangement and the organization of a new joint venture for the farm's operations, 2016
• Worked with clients' in minimizing estate tax liability while fulfilling their charitable goals by establishing a private foundation to be created upon their death with the portion of their estate which exceeded the estate tax exemption amount, 2015
• Worked with clients' to minimize estate taxes and significant capital gains, while benefiting multiple charities by implementing a charitable remainder unitrust, 2012
• Designed and implemented a dynastic life insurance irrevocable trust and worked with the client's CPA and investment advisor to minimize the use of client's lifetime gifting exemption and minimize the impact of estate taxes on a clients' children and grandchildren, through premium financing, 2014

• Presented on "IRA Legislation and Its Potential Impact on Estate Planning" (CE Credit; Wisconsin Financial Planners), 2019
• Presented on "The SECURE Act: Impacts on Estate Planning and Trusts", 2020
• Presented on "Farm Continuation Planning: Operating Agreements" as part of Compeer Groundbreakers Conference, 2020
• Presented on "Estate Planning & Farm Transition Planning" to farm women as part of "Annie's Project - Education for Farm Women," a 501(c)(3) nonprofit organization dedicated to providing educational programs designed to strengthen women's roles in the modern farm enterprise. https://www.anniesproject.org/, 2019
• Presenter, Use of LLCs in Asset Protection and Estate Planning for the National Business Institute, Inc. (CLE and CE Credit), 2013
• Presentation regarding the SECURE ACT titled: "2019 IRA Legislation & Potential Impact on Estate Planning" made to the Financial Planners Association of Wisconsin for CE credit for CFPs, and Insurance professionals., 2019
• Minnesota Bar License, 2008
• Presenter, Everyday Estate Planning Tools, State Bar of Wisconsin Webcast and re-Webcast, 2014
• Massachusetts Bar License, 2005
• Author of article for the Wisconsin Lawyer Magazine, an official publication of the State Bar of Wisconsin, Estate & Business Planning for Family Farms, 90 Wis. Law. 7 (July/August 2017)., 2017
• Presenter, Modern Estate Planning with Directed Trusts (CE presentation for insurance professionals and financial professionals), 2016
• Presenter, Estate Planning for Farmers and Ranchers (NBI, Inc. CLE), 2013
• Wisconsin Bar License

• Provided presentiation for Continuing Educationalcredts for CFPs (CFP CE) and Insurance Contiuing Education Credit (WI Ins CE)., Presenter, 2019 IRA Legislation & Potential Impact on Estate Planning, Financial Planning Association of Wisconsin, Certified Financial Planners; Insurance Professionals, 2019
• Presented on "Farm Continuation Planning: Operating Agreements" as part of Compeer's Groundbreakers Conference, Presenter, Farm Continuation Planning: Operating Agreements, Farmers, Agriculture, 2020
• Article, Estate Planning, Business Continuation, Transition and Succession Planning for Farmers, will be published in the 26th volume of the San Joaquin Agricultural Law Review, Fall 2017. The law review of the San Joaquin College of Law presents student and scholar works on legal topics of current interest to those in agriculture, government, business and law. Articles published in the law review examine law that bears upon agricultural business operations. , Author, Estate Planning, Business Continuation, Transition and Succession Planning for Farmers, San Joaquin Agricultural Law Review, Law School Law Review, 2017
• Effective estate planning and succession planning for Wisconsin Family Farms requires an understanding of the farm business and the dynamics of the family unit - on-farm and off-farm heirs alike. The article walks through the farm planning engagement organically. It starts with outlining farm-specific information that should be gathered by the attorney. The article turns to assist the attorney in helping the farm client define goals, as well as the attorney define his or her client. Lastly, the article brings it all together with an example. , Author, Estate & Business Planning for Family Farms, Wisconsin Lawyer, Official Publication of the State Bar of Wisconsin, 90 Wis. Law. 7 (July/August 2017), 2017

• Board of Directors, Middleton Endowment, 2020
• As part of "Annie's Project - Education for Farm Women," a 501(c)(3) nonprofit organization dedicated to providing educational programs designed to strengthen women's roles in the modern farm enterprise. https://www.anniesproject.org/, I presented to women farmers on "Estate Planning & Farm Transition Planning"  , 2019
• Board of Directors, Middleton Endowment, 2019
• Board of Directors, Middleton Endowment Board, 2016
• Volunteer, Shamrock Shuffle, 2017
• Board Member from 2010-2016, Middleton Zoning Board of Appeals (appointed to the Board by the Mayor of the City of Middleton, WI), 2016
• Middleton Endowment Board, Vice Chair. Our mission is to support and enhance the quality of life in Middleton, Wisconsin and the immediately surrounding communities through micro grants and advocacy, 2018
• Volunteer, Boys and Girls Club of Madison, WI, 2017
• Board of Directors, Middleton Endowment Board, 2017

“Shayna Borakove and Peter Osman are the two finest, most up and coming estate and business planning attorneys in southern Wisconsin. They are highly intelligent, prepared, and professional. Our firm refers all of our client in need of estate or business planning legal services to Peter and Shayna. All the clients we have referred to them have been highly satisfied.”