SAMUEL J. ERKONEN is a partner with Howe & Hutton, Ltd. He earned his B.B.A. in finance from the University of Iowa and is a 1989 graduate of the Washington University School of Law in St. Louis. While at Washington University, Sam was elected President of his legal fraternity. He also possesses a Master of Laws degree in taxation. Sam brings Howe & Hutton, Ltd. extensive litigation experience at the state and federal levels. He presently serves the hospitality, entertainment, not for profit and trade association industries in the areas of contract negotiation and litigation. Sam is past chairman of the Trade and Professional Association Committee of the Chicago Bar Association.