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Hannah Terhune  A veteran hedge fund and tax attorney in private practice for 34 years, Hannah Terhune and her staff of professionals through Capital Management Services Group, Inc. and Capital Management Law Group, Inc. provide legal and professional services to a wide range of clients on all continents.  Hannah began her career as an Attorney with the United States Tax Court, located in Washington, D.C., serving as a Law Clerk/Attorney Advisor to Special Trial Judge Carleton D. Powell. She later worked at KPMG Peat Marwick LLP in Palo Alto, California and with Deloitte & Touche LLP in San Jose, California and with its National Office Division in Washington, D.C. Hannah has two law degrees.  She was awarded in 1989 a Juris Doctor from the George Mason University School of Law, located in Arlington, Virginia and in 1991, a Master of Laws (LLM) in Taxation from  the New York University School of Law, located in New York City, New York.  She is admitted to serveral bars. She was awarded in 1985 a Bachelor of Arts in Communication from the American University in Washington, D.C. For many years she shared her wisdom and wealth of knowledge as a tax law columnist and contributing editor for World Trade Executive, Inc.  She served as an adjunct professor, lecturing in taxation, business, and accounting at George Mason University Graduate School of Management and at the Columbus School of Law located at The Catholic University in Washington, D.C.  Hannah has written many articles on hedge funds and international tax planning.  Hannah served as reserve military lawyer (Judge Advocate General or "JAG") with the 310th Theater Area Army Command located at Fort Belvoir, Virgina and with the United States Army Special Operations Command.  Her reserve military service includes serving as the battalion JAG for the 426th Foreign Internal Defense Unconventional Warfare Battalion (a component of the Special Operations Command) located in Upland, California.  She served as the Aide-de-Camp to Brigadier General Robert Lucas while attached to the 351st Civil Affairs Command, located in Mountain View, California.  She also served as a JAG with the 221st Military Policy Brigade, located in San Jose, California.

Amy Hong  Senior Paralegal Amy Hong has been with Hannah Terhune and Capital Management Services Group since 2005.  Amy has nearly 20 years of experience in the legal industry.  She has extensive experience in establishing hedge funds and she is an expert in corporate and international law.  Amy's knowledge, dedication and expertise is well known and appreciated by our clients.  Amy graduated with honors from Milwaukee Area Technical College with an Associate of Applied Science, Paralegal Studies in 1998. 

Amy is an active member of the National Association of Legal Assistants.  In her spare time, Amy enjoys horseback riding, gardening, reading, and spending time with her family.

James C. Brennan An experienced trial attorney in practice for 30 years,  Jim provides risk analysis and other advice and professional services to the global hedge fund community.  Jim served with  the United States Department of Justice in Washington, D.C. as a Trial Attorney from 1982 through 2006.  There he handled all phases of complex litigation.  From 1975 through 1982, Jim was an analyst in the Counter-Intelligence Division of Federal Bureau of Investigation in Washington, D.C.  Jim is a welcome addition to Capital Management Services Group and brings a wealth of expertise, counsel and wisdom to our practice.  Jim received his Juris Doctor in 1982 from George Mason University School of Law, located in Arlington, Virginia, and graduated from King's College, located in Wilkes-Barre, Pennsylvania, in 1975 with a B.A. in Government.

Amy Smith Jones  was born and raised around Zagreb, Croatia. She attended the University of Zagreb in Croatia and studied international relations and engineering. A pleasure to work with, she has been part of the Capital Management Law Group and Capital Management Services Group team for several years. She has extensive experience legal research and writing, editing, and project management.  When not working, she loves to ride horses, play volleyball and spend time with her pets and family.

Michelle Schwenneker  Senior Paralegal Michelle Schwenneker, named Who’s Who in Executives and Professionals, comes to us with more than 20 years of International and Business Management experience.  Michelle graduated with honors from the University of Wisconsin-Milwaukee in 1985, with a B.A. in Economics and International Relations.She has a Customs Brokers license and worked 12 years with Tower Group International, then a subsidiary of McGraw Hill. She opened and managed a branch office for the company and served on the Board of Directors for the Chicago Customs Brokers and Freight Forwarders Association.  She later worked in the Transportation Industry as an Office Manager. In both fields she was responsible for compliance with government regulations. “Stick Your Neck Out for Customer Service” was an award she received and believes outstanding service is the foundation to a business’s success. Michelle has a passion for adventure and new experiences.  She enjoys traveling, cooking, reading, cross-country skiing, and country life close to nature and her horses.

Garrett Fisher  Garrett Fisher supports the firm's tax, fund administration, management services and special projects areas. Fluent in Spanish, he also interacts with our South American and Spanish clients.  He is a wildly creative leader drawn to the most complex of business challenges.  Garrett sees what others do not – and regularly solves seemingly insurmountable business problems in his consulting practice.  With a keen desire to be on the forefront of new and innovative thinking.  Garrett is highly experienced with turnarounds, high growth situations, leadership crises, disruptive technology and startups.  He has been CFO and a consultant to many privately-held companies undergoing rapid change. His complementary expertise extends to information technology, tax and legal strategy.  Garrett has a passion for motivational psychology, economics, and statistics and regularly writes covering complex business and finance subjects.  He is a pilot, skier, hiker and photographer and enjoys doing anything that is adventurous near his Breckenridge, Colorado home.  Learn More About Garrett Fisher

Renee Barry  Paralegal Renee Barry graduated with honors from Los Angeles Harbor College.  There her focus was on business and economics.  She was also a member of the tennis team. Renee has extensive experience in international trade. Prior to joining Capital Management Services Group, she worked for the customs brokerage company Tower Group International for 20 years in Los Angeles. As a customer service representative, she worked closely with clients as liaison between customs agents, shipping companies and trucking companies. She specialized in lumber and other commodities.  She also served as an Executive Assistant to the President of Pacsun International, a major lumber importer in Los Angeles and subsidiary of a major conglomerate in South Korea.  After moving to Florida, Renee switched gears and trained as a nursing assistant and in-home caregiver. Compassion for the elderly and disabled has always been important to her. She also volunteered for Meals on Wheels program. She enjoys going to the gym, dancing and walking her dog. She has a variety of interests including, F1 motor racing, travel, and cooking.

Summer Pollinger  is the Chief Executive Officer of Capital Management Administrative Services LLC,  which is a hedge fund back office and accounting services business and a licensed Resident Agent business located in Delaware. She is also a Senior Paralegal with the law firm  of Capital Management Law Group, Inc., which is located in Jackson Hole, Wyoming. Summer Pollinger recently joined forces with Wyoming Attorney Hannah Terhune. Summer graduated with honors from Delaware State University with a B.S. in Equine Business Management in 2017. In the summer of 2015, she traveled to Ireland to represent the United States of America on the Under 21 Polocrosse Team. Summer has a heart of gold for everyone around her and willing to give anything to help those in need. She has an outgoing, vibrant personality. Summer is active leader in her local 4H Services Organization and Maryland and Delaware area horse riding clubs. In her free time, she enjoys riding her horses, competing in team sorting, rodeo events, and spending time with her animals, family and friends.

Stephanie Jones  Paralegal Stephanie Jones joined Hannah Terhune and her legal team in 2006.  Prior to joining Capital Management Services Group as a paralegal, Stephanie worked as a Personal Banker for FirsTier Bank, where she continues to work on Saturdays.  With much of her earlier career in banking, Ms. Jones brings a background of helpful and efficient customer service to her work as a paralegal. She received her B.A. in Political Science from the University of Denver in 1999.  She went on to pursue and receive her J.D. in 2005 from the University of Denver School of Law.   While working toward both of her degrees, Stephanie was busy raising a family and working as a Head Teller and New Accounts representative. Stephanie likes to spend her spare time with her husband and two daughters. She is also an avid reader and likes to play golf and tennis.

Kathy McElhinny Kathy McElhinny joined the team of Capital Management Services Group in 2008.  She holds a Masters Degree in Psychology from Belford University, received in 1993, and specializes in corporate psychology.   Kathy is also a professional artist and published writer.  Combining her behavioral science expertise and creativity, Kathy works with organizations and executives to develop new tactics, strengthen leadership and increase capability to leverage group assets and optimize organizational performance.  Kathy also works part-time as an Art and Drama teacher. She is actively involved with her community and the arts.

Jeanne Lynch  Joining Hannah Terhune and Capital Management Services Group in 2007, Jeanne Lynch brings exceptional technical and customer service expertise.  Jeanne Lynch has experience in business administration, sales, and customer service.  She enjoys working close to her staff and customers to provide high tech, high quality service.   As Customer Service Manager for Chesapeake Utilities, she oversaw operations of two call centers.  She also served as a Technical Services Manager for Bell Techlogix, designing and managing the installation of Wide Area Networks and Voice over IP infrastructures.  Ms. Lynch graduated in 1991 with a B.A. in English from Virginia Polytechnic Institute and State University, concentrating on communication studies. When accepted to the University, she was awarded a scholarship from the Veteran’s Administration.  Jeanne is married and has two children.  She is a gifted host and entertains many family gatherings. Jeanne is also active with the PTA and enjoys horseback riding and offshore fishing in her spare time.

CALL US FIRST We are experts. Click on any reference below to our leading articles:

Strategic Hedge Fund Planning by Hannah Terhune.  Wilmott Magazine Ltd. (Volume 2013, Issue 63, pages 8-11 January 2013).

Hedge Funds - Limited Partners' Right of Access After Parkcentral Global, L.P., v. Brown Investment Management, L.P. by Jim Brennan.   Cititrust Edge Magazine (4th Quarter 2012).

Strategic Hedge Fund Planning by Hannah Terhune. Canadian Hedge Watch (March 2012).

America the Beautiful Tax Haven. Cititrust Edge Magazine (1st Quarter 2011).

Offshore Hedge Fund Focus:  Master & Feeder.  Cititrust Edge Magazine (4th Quarter 2010).

U.S.--Cross Border Credit Agreements:  Planning for U.S. Withholding Taxes.  Practical International Tax Strategies (November 15, 2010).

Starting an Offshore Fund.  themanager.org (June 2008).

Mixing Investment Adviser and Brokerage Services.  Hedge Fund Monthly by EurekaHedge.com (October 2007).

Offshore Fund Taxation.  Hedge Fund Monthly by EurekaHedge.com (May 2007).

Forex Trader to Forex Manager.  Offshore Business Magazine (November 2006).

Forex Trader to Forex Fund Manager:  The Path to Success.  Hedge Fund Monthly by EurekaHedge.com (October 2006).

Drafting Hedge Fund Performance Allocations.  Hedge Fund Monthly by EurekaHedge.com (August 2006).

Como Crear su Propio Hedge Fund by Hannah M. Terhune, Eva Porras, Argilio Rodriguez and Garrett Fisher (2006).

Offshore Hedge Funds: Focus on Master/Feeders by Hannah M. Terhune (2006).

Temas Sobre Impuestos de Sociedades Colectivas para Hedge Funds en Paraiso Fiscal by Hannah M. Terhune (2006).

Establish a Marketable Track Record with an Incubator Fund by Hannah M. Terhune (2006).

Must I Register as a Commodity Pool Operator? by Hannah M. Terhune (2006).

Do’s and Don’ts for Crafting Hedge Fund Performance Allocations by Roger D. Lorence and Hannah M. Terhune. Derivatives:
Financial Products Report (an RIA publication) (September 2005).

Trading Foreign Index Contracts? Know the Tax Rules Before You Trade by Hannah M. Terhune and Roger D. Lorence. Stocks, Futures and Options (June 2005).

Practical Strategies For Section 475(f) Elections by Roger D. Lorence and Hannah M. Terhune. Derivatives Financial Products Report (WG&L/RIA, a Thompson Company) (March 2005).

Forex Hedge Fund Management by Hannah Terhune and Roger D. Lorence.  Currency Trader (March 2005).

Advising Clients on Internet Server Co-Location Agreements, Practical International Tax Strategies (March 15, 2004).

Structuring and Financing International Operations Using Hybrid Entities and Tax-Efficient Financing Practical U.S./International Tax Strategies (Jan. 15, 2004).

Hedge Fund Compensation Arrangements. Practical U.S./Domestic Tax Strategies at Page 18 (Dec. 2003).

U.S. Inbound Investment – The Portfolio Interest Exemption. Practical U.S./International Tax Strategies (Dec. 15, 2003).

Foreign Futures Planning: The 60/40 Question. Practical U.S./International Tax Strategies at Page 12 (Sept. 30, 2003).

Managing Offshore Hedge Funds - A View from the Beach: Practical U.S./International Tax Strategies at Page 9 (June 15, 2003).

Offshore Hedge Funds - Master/Feeder Compliance Issues: Practical U.S./International Tax Strategies at Page 9 (May 15, 2003).

Questions? Call us (307) 739-6492 or write to us.

ARE YOU AFRAID OF WHAT YOU DO NOT KNOW? Get answers to your specific questions by speaking directly to Hannah Terhune, an experienced hedge fund and international tax attorney. Ms. Terhune's hard-earned knowledge and experience can be put to work to save you unnecessary steps and costly wasted effort. The consultation is an invaluable opportunity to speak to Hannah one-on-one and learn how to achieve more in less time. As a result, you can anticipate that the return on your investment will far outweigh the costs associated with our unsurpassed services. Ms. Terhune's credentials reflect an invaluable resource that combines a well-informed professional practitioner with sound ethical judgment that cannot be overestimated. The expertise required to recommend best solutions and provide sound advice should never be taken lightly. when you are finished with your consultation, you will be impressed and informed about your business plans.  Contact Hannah Terhune now!

WHY HIRE US When you hire us for hedge fund you get a unique combination of securities, tax, and international experience, focused on the trader niche. We are one destination for special hedge fund and trader tax needs. We think we have the best set of offering documents based on the current and ever changing federal, state, and offshore securities, commodities, and tax laws. We aim and deliver quick turnaround times. We understand that clients want to begin business as soon as possible. We conceive, structure, and deploy the best strategies. Our customers value our one-stop shop relationship. We help you start your business and continue to assist you. Our tax services affiliate handles accounting, software, and tax compliance, including all tax matters (tax planning and tax returns). Only one thing counts with us and that is our customer relationships!