BUFFALO, N.Y. — Hodgson Russ LLP partners Sharon M. Kelly and Paul J. Vallone were featured speakers at a recent United Way Emerging Leaders Society seminar, as part of the organization's Board Leadership Series.

The United Way Emerging Leaders Society provides educational and networking opportunities for leadership donors under 45, including management seminars, board leadership training, and other workshops and events.

Ms. Kelly and Mr. Vallone delivered a presentation entitled "Advice and Warnings for Directors of Not-for-Profit Corporations."

Ms. Kelly, a partner in Hodgson Russ's Nonprofit Law and Health Law Practice Groups, focuses on not-for-profit law, with particular emphasis on tax exemption issues such as unrelated business income tax, use of joint ventures and subsidiaries, intermediate sanctions, private foundation rules, corporate formation and restructuring, board governance, and cross-border charity issues.

Mr. Vallone is a partner in the firm's Corporate & Securities Practice Group. He concentrates his practice in mergers and acquisitions, representing both public and private business corporations, and providing general corporate counseling to a variety of privately held companies.

With more than 230 attorneys practicing in all major areas of law, Hodgson Russ is among the 200 largest law firms headquartered in the United States. It is one of approximately 100 firms in the country listed in America's Greatest Places to Work With a Law Degree. In June 2005, Hodgson Russ received the Carol S. Knox Family-Friendly Employer Award from the Capital District Women's Bar Association. Established in 1817, Hodgson Russ is among the oldest law firms in the United States. Hodgson Russ has offices in Albany, Buffalo, Johnstown, and New York, New York; Boca Raton, Florida; and Toronto, Ontario, Canada.

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