Ms. Owen's practice concentrates in the areas of tax, health care, business and wealth planning, securities, timber and forest products and real estate investment trusts. She obtained her Bachelor of Business Administration degree from Southern Methodist University, Dallas, Texas, her Juris Doctor degree from the Cecil C. Humphreys School of Law at the University of Memphis and her Master of Law in Taxation from Southern Methodist University, Dallas, Texas. Ms. Owen is the former General Counsel of Anderson-Tully Company, an integrated forest products company and one of the first timber real estate investment trusts. She has represented companies in various tax-free and taxable acquisitions, complex partnership transactions, like-kind exchanges, and issues involving tax-exempt organizations. She is admitted to practice before the U.S. Tax Court. Ms. Owen is also a member of the Memphis, Tennessee and American Bar Associations, National Association of Bond lawyers, American Health Lawyers Association, and the Estate Planning Council of Memphis. In addition, she has been a speaker at various conferences and meetings, focusing on tax, corporate issues and estate planning.