R. Michael Daniel, Esq. Cohen & Grigsby, P.C., Pittsburgh Mr. Daniel is a member of the Estates & Trusts Group. With more than 30 years of legal experience, Mr. Daniel concentrates his practice in the areas of family business planning, income tax planning, estate planning, charitable planning and estate administration, including highly complicated estates. He lectures extensively and has authored and been quoted in numerous articles on estate planning and estate administration topics. Mr. Daniel is also a retired Colonel in the United States Marine Corps Reserve.