These courses were written and designed by Lorraine Kellogg, CPA, EA. Lorraine has over 30 years of experience in the area of U.S. and Canadian taxation. She has experience serving a variety of clients including executives on foreign assignment in Canada, U.S. citizens abroad, professional athletes, owners of U.S. property and investments, U.S. and Canadian corporations and individuals doing business in the U.S. She has also written and instructed various U.S. income tax courses and presented seminars relating to U.S. tax issues that affect both individuals and corporations in the U.S. as well as U.S. individuals and corporations living and doing business outside the U.S. In addition, Lorraine was instrumental in developing an online eLearning system in the U.S. taxation area for her previous employer.