Search this site

1. Introduction This Cookie Policy explains how Sequor Law ("Sequor Law," "we," "us," or "our") uses cookies and similar tracking technologies on our website located at https://www.sequorlaw.com (the "Website"). This Cookie Policy should be read in conjunction with our Privacy Policy, which provides further information about how we collect and use personal data. By using our Website and consenting to the placement of cookies through our cookie consent banner, you agree to the use of cookies as described in this policy. 2. What Are Cookies? Cookies are small text files that are placed on your device (computer, tablet, or mobile phone) when you visit a website. Cookies are widely used to make websites work more efficiently, to provide information to website owners, and to enable certain features and functionalities. Cookies can be "first-party" (set by the website you are visiting) or "third-party" (set by a domain other than the one you are visiting). Cookies can also be "session" cookies (which are deleted when you close your browser) or "persistent" cookies (which remain on your device for a set period or until you delete them). 3. How We Use Cookies We use cookies on our Website primarily for analytics purposes, specifically to understand how visitors interact with our Website so that we can improve its content, functionality, and user experience. We use Google Analytics 4 ("GA4") as our web analytics service. We do not use cookies for advertising or targeted marketing purposes. We do not use third-party advertising cookies or cross-site tracking cookies. 4. Types of Cookies We Use 4.1 Strictly Necessary Cookies These cookies are essential for the operation of our Website. They enable basic functions such as page navigation and access to secure areas of the Website. The Website cannot function properly without these cookies, and they cannot be disabled. Strictly necessary cookies do not require your consent. 4.2 Analytics / Performance Cookies These cookies allow us to measure and analyze how visitors use our Website, including which pages are visited most often, how visitors navigate the site, and whether visitors encounter error messages. The information collected by these cookies is aggregated and used to improve the performance and user experience of our Website. These cookies require your consent, which is obtained through our cookie consent banner. 5. Specific Cookies Used on This Website The following table details the specific cookies set on our Website: Note: Browser policies may further limit cookie durations. For example, Safari limits first-party cookie expiration to seven (7) days, and Chrome limits them to approximately four hundred (400) days, regardless of the expiration set by the cookie. Additionally, GA4 server-side data retention is configured to fourteen (14) months, after which user-level and event-level data is automatically deleted regardless of cookie lifespan. 6. Cookie Consent When you first visit our Website, you will be presented with a cookie consent banner that provides you with the option to accept or decline analytics cookies. Strictly necessary cookies will be set regardless of your choice, as they are essential for the Website to function. Analytics cookies will not be placed on your device until you have affirmatively consented through the cookie consent banner. If you decline analytics cookies, Google Analytics will not track your visit. We implement Google Consent Mode v2, which adjusts the behavior of Google tags based on your consent preferences. When consent is not granted, GA4 may still collect limited, cookieless pings that are used for aggregate modeling purposes only and do not include personally identifiable information. 7. Managing Your Cookie Preferences You can manage your cookie preferences in the following ways: Cookie Consent Banner: You may change your cookie preferences at any time by clicking the cookie settings link available in the footer of our Website, which will re-display the cookie consent banner. Browser Settings: Most web browsers allow you to control cookies through their settings. You can set your browser to refuse all cookies, accept all cookies, or notify you when a cookie is being set. The specific steps to manage cookies vary by browser. Please consult your browser’s help documentation for instructions. Opt-Out Tools: You may opt out of Google Analytics tracking by installing the Google Analytics Opt-out Browser Add-on, available at https://tools.google.com/dlpage/gaoptout. Please note that disabling cookies may affect the functionality of our Website and your ability to access certain features. 8. Email Tracking Technologies In addition to website cookies, our newsletter emails (distributed through HubSpot) may contain tracking pixels (also known as web beacons or clear GIFs). These are small, transparent images embedded in the email that allow us to determine whether an email has been opened and which links within the email were clicked. The information collected through email tracking pixels may include your IP address at the time of opening, your email client and device information, and the date and time of the interaction. This data is used to measure the effectiveness of our email communications and to improve the content we provide. For further details, please refer to our Privacy Policy. 9. Third-Party Cookies and Data Transfers The analytics cookies used on our Website are set by Google Analytics (a service provided by Google LLC). Google may process the data collected by these cookies on servers located in the United States or other countries. Google’s use of this data is governed by Google’s Privacy Policy (https://policies.google.com/privacy). For visitors in the European Economic Area (EEA), the United Kingdom (UK), or Switzerland, Google relies on Standard Contractual Clauses and other approved transfer mechanisms to ensure an adequate level of data protection when transferring data outside the EEA/UK. 10. Changes to This Cookie Policy We may update this Cookie Policy from time to time to reflect changes in our use of cookies or applicable legal requirements. When we make material changes, we will update the "Last Modified" date at the top of this page. We encourage you to review this Cookie Policy periodically. 11. Contact Us If you have any questions about this Cookie Policy or our use of cookies, please contact us at: Sequor Law 1111 Brickell Avenue, Suite 1250 Miami, Florida 33131 United States Phone: (+1) 305-372-8282 Fax: (+1) 305-372-8202 Email: info@sequorlaw.com Cookie Policy Latest Update: April 10, 2026

1. Introduction Sequor Law ("Sequor Law," "we," "us," or "our") is committed to protecting your privacy and the security of your personal information. This Privacy Policy explains how we collect, use, disclose, retain, and safeguard information when you visit our website located at https://www.sequorlaw.com (the "Website"), subscribe to our newsletter, or otherwise interact with us online. This Privacy Policy applies to information collected through our Website and does not apply to information collected offline or through any other means, except as expressly stated herein. By accessing or using our Website, you acknowledge that you have read, understood, and agree to be bound by this Privacy Policy. If you do not agree with the practices described in this Privacy Policy, please do not use our Website. Sequor Law is a law firm with its principal office located at 1111 Brickell Avenue, Suite 1250, Miami, Florida 33131, United States. 2. Information We Collect 2.1 Information You Provide Voluntarily We may collect personal information that you voluntarily provide to us when you interact with our Website. This may include: Newsletter Subscriptions: When you subscribe to our newsletter, we collect your name and email address. Our newsletters are distributed through HubSpot, a third-party email marketing platform. When you subscribe, your information is stored and processed in HubSpot’s systems in addition to our own. HubSpot may collect additional technical data in connection with the delivery of our newsletters, including email open rates, click-through data, IP addresses, browser type, and device information through the use of tracking pixels and similar technologies embedded in our emails. Email Communications: If you contact us via email, we collect your email address, name, and any information you include in your correspondence. 2.2 Information Collected Automatically When you visit our Website, certain information is collected automatically through cookies and similar tracking technologies. This includes: Device and Browser Information: IP address, browser type and version, operating system, device type, and screen resolution. Usage Data: Pages visited, time spent on pages, referring URLs, click patterns, and navigation paths. Google Analytics (GA4) Data: We use Google Analytics 4 ("GA4") to analyze visitor behavior and improve our Website. GA4 collects data through first-party cookies (see our Cookie Policy for specific cookie details). GA4 does not store your full IP address. Data collected includes session information, engagement metrics, traffic sources, and anonymized demographic data. 2.3 Information We Do Not Collect We do not operate a contact form on our Website. We do not knowingly collect sensitive personal information such as financial account numbers, Social Security numbers, health information, or biometric data through our Website. 3. How We Use Your Information We use the information we collect for the following purposes: To send periodic newsletters containing firm news, legal updates, industry insights, and related information to subscribers who have opted in to receive such communications. To analyze Website traffic and visitor behavior in order to improve the functionality, content, and user experience of our Website. To monitor and maintain the security and integrity of our Website. To respond to inquiries and communications you send to us. To comply with applicable legal obligations, enforce our Terms and Conditions, and protect our rights, privacy, safety, or property, or that of our clients or others. 4. Legal Bases for Processing (For EEA, UK, and Swiss Visitors) If you are located in the European Economic Area ("EEA"), the United Kingdom ("UK"), or Switzerland, we process your personal data only when we have a valid legal basis to do so. The legal bases we rely upon include: Consent: Where you have given us clear, affirmative consent to process your personal data for specific purposes, such as subscribing to our newsletter or accepting analytics cookies. You may withdraw your consent at any time without affecting the lawfulness of processing carried out prior to withdrawal. Legitimate Interests: Where processing is necessary for our legitimate business interests, such as analyzing Website usage to improve our services, provided that such interests are not overridden by your data protection rights. Our legitimate interests include operating and improving our Website, understanding how visitors interact with our content, and ensuring the security of our online presence. Legal Obligation: Where processing is necessary for us to comply with a legal obligation to which we are subject. 5. Cookies and Tracking Technologies Our Website uses cookies and similar tracking technologies to collect and store certain information about your visit. We use cookies primarily for website analytics purposes through Google Analytics 4 (GA4). When you first visit our Website, you will be presented with a cookie consent banner that allows you to accept, decline, or manage your cookie preferences. Analytics cookies will not be placed on your device unless you have provided your consent. For detailed information about the specific cookies we use, their purposes, and durations, please refer to our separate Cookie Policy, which is available on our Website and should be read in conjunction with this Privacy Policy. 6. Disclosure of Your Information We do not sell, trade, rent, or otherwise transfer your personally identifiable information to outside parties for their own marketing purposes. We may share your information in the following circumstances: Service Providers: We share information with trusted third-party service providers who assist us in operating our Website, conducting our business, and servicing you. These include HubSpot (email marketing and newsletter distribution) and Google (website analytics via GA4). These service providers are contractually obligated to keep your information confidential and to use it only for the purposes for which we disclose it to them. Legal Requirements: We may disclose your information when we believe in good faith that disclosure is necessary to comply with applicable law, regulation, legal process, or governmental request; to enforce our Terms and Conditions or other agreements; or to protect our rights, property, or safety, or the rights, property, or safety of our clients or others. Aggregate or De-identified Data: We may share aggregated or de-identified information that cannot reasonably be used to identify you with third parties for marketing, analytics, or other purposes. 7. Data Retention We retain personal information for as long as necessary to fulfill the purposes for which it was collected, unless a longer retention period is required or permitted by law. Newsletter Subscribers: We retain the personal information of newsletter subscribers (name and email address) for as long as the subscription remains active. If you unsubscribe, we will delete your personal information within ninety (90) days of your unsubscribe request, unless we are required to retain it for legal or regulatory purposes. We periodically review our subscriber list and may remove contacts who have had no engagement (e.g., no email opens or clicks) for an extended period, in accordance with data minimization principles and applicable email deliverability best practices. The criteria used to determine the applicable review period include the length of inactivity, the nature of the subscriber’s prior engagement with the firm, and evolving regulatory and technical requirements. Website Analytics Data: Analytics data collected through Google Analytics 4 is retained in accordance with our GA4 configuration settings. GA4 data retention is set to fourteen (14) months, after which user-level and event-level data associated with cookies is automatically deleted. Aggregated reports that do not contain personally identifiable information may be retained indefinitely. Email Correspondence: If you correspond with us via email, we retain your communications for as long as necessary to address the matter at hand and for a reasonable period thereafter for record-keeping purposes. 8. Your Rights and Choices 8.1 All Users Regardless of your location, you have the following choices with respect to your personal information: Newsletter Opt-Out: You may unsubscribe from our newsletter at any time by clicking the "unsubscribe" link included at the bottom of each newsletter email, or by contacting us at the address provided below. Cookie Preferences: You may manage your cookie preferences through the cookie consent banner on our Website or by adjusting your browser settings. Please note that disabling certain cookies may affect the functionality of our Website. 8.2 Rights for EEA, UK, and Swiss Residents If you are located in the European Economic Area, the United Kingdom, or Switzerland, you have additional rights under the General Data Protection Regulation ("GDPR") and equivalent local laws, including: Right of Access: You have the right to request confirmation as to whether we process your personal data and, if so, to request a copy of that personal data. Right to Rectification: You have the right to request that we correct any inaccurate personal data or complete any incomplete personal data concerning you. Right to Erasure: You have the right to request that we delete your personal data, subject to certain legal exceptions. Right to Restriction of Processing: You have the right to request that we restrict the processing of your personal data in certain circumstances. Right to Data Portability: You have the right to receive your personal data in a structured, commonly used, and machine-readable format and to transmit that data to another controller. Right to Object: You have the right to object to the processing of your personal data where we rely on legitimate interests as our legal basis. Right to Withdraw Consent: Where we rely on consent as the legal basis for processing, you have the right to withdraw your consent at any time. Right to Lodge a Complaint: You have the right to lodge a complaint with a supervisory authority in the EU or UK member state of your habitual residence, place of work, or place of the alleged infringement. To exercise any of these rights, please contact us using the information provided in the "Contact Us" section below. We will respond to your request within one (1) month, as required by applicable law. In certain circumstances, we may extend this period by an additional two (2) months, in which case we will inform you of the extension and the reasons for the delay. 8.3 Rights for California Residents If you are a California resident, you may have additional rights under the California Consumer Privacy Act, as amended by the California Privacy Rights Act ("CCPA/CPRA"). Please note that the CCPA/CPRA applies to businesses that meet certain revenue and data processing thresholds. While Sequor Law may not meet all applicable thresholds, we provide the following information as a matter of transparency and good practice: Right to Know: You have the right to request that we disclose the categories and specific pieces of personal information we have collected about you, the categories of sources from which the information is collected, the business or commercial purpose for collecting the information, and the categories of third parties with whom we share the information. Right to Delete: You have the right to request deletion of personal information we have collected from you, subject to certain legal exceptions. Right to Correct: You have the right to request correction of inaccurate personal information. Right to Opt-Out of Sale or Sharing: We do not sell your personal information, nor do we share it for cross-context behavioral advertising purposes. Right to Non-Discrimination: We will not discriminate against you for exercising any of your rights under the CCPA/CPRA. 8.4 Rights Under Other U.S. State Privacy Laws Residents of other U.S. states with comprehensive consumer privacy laws (including but not limited to Virginia, Colorado, Connecticut, Utah, Oregon, Texas, Montana, and others) may have similar rights to access, correct, delete, and opt out of certain processing of their personal information. If you are a resident of a state with an applicable consumer privacy law, please contact us to exercise your rights. 9. Third-Party Service Providers We engage the following third-party service providers in connection with our Website and communications: 9.1 Google Analytics 4 (GA4) We use Google Analytics 4, a web analytics service provided by Google LLC ("Google"), to analyze visitor behavior on our Website. GA4 uses first-party cookies to distinguish unique users and sessions. GA4 does not store full IP addresses. Data collected by GA4 is processed in accordance with Google’s Privacy Policy (https://policies.google.com/privacy). We have configured GA4 to retain user-level and event-level data for fourteen (14) months. Google may transfer data to servers located outside the EEA; Google relies on Standard Contractual Clauses and other approved transfer mechanisms for such transfers. 9.2 HubSpot We use HubSpot, Inc. ("HubSpot") as our email marketing platform for distributing newsletters. Newsletters are sent from an email address using the sequorlaw.com domain, but the distribution infrastructure is provided by HubSpot. When you receive a newsletter from us, HubSpot may collect the following data through tracking pixels and links embedded in the email: whether you opened the email, which links you clicked, your IP address at the time of opening, and your email client and device information. This data is used to measure the effectiveness of our communications and to improve our content. HubSpot’s privacy practices are governed by its own Privacy Policy (https://legal.hubspot.com/privacy-policy). HubSpot maintains a Data Processing Agreement and a list of its sub-processors, both available on its legal page (https://legal.hubspot.com ). HubSpot stores data on servers in the United States and relies on Standard Contractual Clauses for international data transfers. 10. Data Security We implement reasonable administrative, technical, and physical security measures designed to protect the personal information we collect against unauthorized access, alteration, disclosure, or destruction. These measures include, but are not limited to, encryption of data in transit (SSL/TLS), access controls, and regular security assessments. However, no method of transmission over the Internet or method of electronic storage is completely secure, and we cannot guarantee absolute security. If you have reason to believe that your interaction with us is no longer secure, please notify us immediately using the contact information provided below. 11. International Data Transfers Sequor Law is based in the United States. If you access our Website from outside the United States, please be aware that your information may be transferred to, stored in, and processed in the United States, where data protection laws may differ from those in your country of residence. Where we transfer personal data from the EEA, UK, or Switzerland to countries that have not been deemed to provide an adequate level of data protection, we rely on appropriate safeguards, including Standard Contractual Clauses approved by the European Commission, to ensure the protection of your personal data. By using our Website or providing us with your personal information, you acknowledge and consent to the transfer, storage, and processing of your information in the United States and other jurisdictions as described in this Privacy Policy. 12. Third-Party Links Our Website may contain links to third-party websites, applications, or services that are not owned or controlled by Sequor Law. This Privacy Policy does not apply to third-party websites or services. We encourage you to review the privacy policies of any third-party websites you visit. Sequor Law is not responsible for the privacy practices or content of third-party websites. 13. Children’s Privacy Our Website is not directed to individuals under the age of sixteen (16), and we do not knowingly collect personal information from children under sixteen (16). If we become aware that we have inadvertently collected personal information from a child under sixteen (16), we will take steps to delete such information as soon as practicable. If you believe that we may have collected information from a child under sixteen (16), please contact us using the information provided below. 14. Do Not Track Signals Some web browsers may transmit "Do Not Track" (DNT) signals to websites. Because there is no universally accepted standard for how to respond to DNT signals, our Website does not currently respond to DNT signals. However, you can manage your cookie preferences through the cookie consent banner on our Website. 15. Changes to This Privacy Policy We may update this Privacy Policy from time to time to reflect changes in our practices, technologies, legal requirements, or other factors. When we make material changes to this Privacy Policy, we will update the "Last Modified" date at the top of this page and, where appropriate, provide additional notice (such as a notice on our Website). We encourage you to review this Privacy Policy periodically to stay informed about how we are protecting your information. Your continued use of our Website after the posting of changes constitutes your acceptance of such changes. 16. Contact Us If you have any questions, concerns, or requests regarding this Privacy Policy, our data practices, or if you wish to exercise any of your rights described herein, please contact us at: Sequor Law 1111 Brickell Avenue, Suite 1250 Miami, Florida 33131 United States Phone: (+1) 305-372-8282 Fax: (+1) 305-372-8202 Email: info@sequorlaw.com For privacy-specific inquiries, we endeavor to respond to all requests within thirty (30) days. For requests made under the GDPR, we will respond within one (1) month as required by applicable law. Privacy Policy Latest Update: April 10, 2026

Leading Partner of Sequor Law's Washington, D.C. office. ICC FraudNet member. U.S. Supreme Court admitted. Won precedent-setting habeas petition Tara J. Plochocki Partner tplochocki@sequorlaw.com (+1) 202-900-8740, Ext. 310 vCard Practice Areas Asset Recovery Creditors' Rights Judgment & Arbitral Award Enforcement Financial Fraud International Commercial Litigation Appellate Law Tara J. Plochocki Partner tplochocki@sequorlaw.com (+1) 202-900-8740, Ext. 310 vCard Education University of Michigan Law School, Ann Arbor, MI Juris Doctor, Cum Laude, May 2007 Managing Editor, Michigan Journal of International Law 2006-2007 Barnard College of Columbia University, New York, NY Bachelor of Arts, Cum Laude , Political Science & Philosophy, May 2002 Admissions California New York District of Columbia U.S. District Court for the Southern District of New York U.S. District Court for the Central District of California U.S. District Court for the District of Columbia U.S. District Court for the Eastern District of Michigan U.S. Court of Appeals for the Second Circuit U.S. Court of Appeals for the Ninth Circuit U.S. Court of Appeals for the D.C. Circuit U.S. Supreme Court Languages English Location Washington, D.C. Favorite Quote: “Never doubt that a small group of thoughtful, committed citizens can change the world; indeed, it’s the only thing that ever has. ” — Margaret Mead Bio Recognitions Publications & Presentations Representative Matters Media Tara’s legal career is marked by a commitment to justice and the strategic resolution of novel, complex legal challenges. She litigates a wide range of transnational claims arising from breaches of contract and fiduciary duty, fraud, defamation, and tortious business practices, both at the trial and appellate levels, nationwide. Tara’s practice includes obtaining recognition of foreign arbitral awards and judgments to facilitate asset recovery efforts. Her expertise extends to conducting post-judgment discovery and initiating discovery actions under 28 U.S.C. § 1782 to gather evidence for use in foreign proceedings, an area of law in which she has achieved precedent-setting results expanding the permissible uses of discovery obtained under the statute. Tara also represents investors and companies against abuses by private equity fund managers, and brought the first U.S. lawsuit on behalf of an investor seeking damages for self-dealing in a continuation fund transaction. Tara also advises international clients on treaty application and interpretation, jurisdictional matters, and US litigation strategies. Tara is the first Washington D.C.-based attorney for Sequor Law, establishing the firm’s presence in the nation’s capital. She is also a Washington, D.C. member of ICC FraudNet, the world’s leading asset recovery network. In addition to her civil litigation practice, Tara advises international clients on compliance with U.S. sanctions and represents them in congressional and law enforcement investigations. Tara regularly speaks at global conferences on commercial fraud, asset tracing, and the enforcement of arbitral awards and foreign judgments. Tara is dedicated to advancing human rights and seeking justice in the United States and abroad. She litigates matters at the intersection of constitutional rights, international law, and national security. Tara successfully represented detainees in Guantanamo Bay when she won the first habeas petition in over ten years, construing the laws of war to obtain the release of her client. She also challenged the United States’ designation of individuals for death by drone strike and obtained a ruling that U.S. citizens have a constitutional right to due process before they may be targeted by the United States. Ms. Plochocki also authors amicus briefs on behalf of individuals and organizations on issues of the laws of war, fairness in education, criminal justice and national security. 9th Circuit Greenlights Expansive Use of Discovery Statute, Law360, Aug. 13, 2025 Sequor Law at Paris Arbitration Week: Enforcing Arbitral Awards Against Sovereigns Attorney Spotlight – Get to Know Tara J. Plochocki Meet the Leader of Sequor Law’s New DC Office Sequor Law Adds ICC FraudNet Attorney as New DC Office Head Sequor Law Welcomes Asset Recovery Attorney Tara J. Plochocki as Newest Partner and Announces Expansion into Washington D.C. U.S. Invokes State Secrets Privilege to Block American Journalist’s Challenge to Alleged Spot on Drone ‘Kill List’ How to Survive America’s Kill List Judge Allows Journalist to Challenge Claimed Inclusion on U.S. Drone ‘Kill List’ China’s Defiance Over South China Sea Shows Limits of International Courts Honors & Achievements Super Lawyers, Rising Star International Law 2017-2018 Tara J. Plochocki is an ICC FraudNet Member. ICC FraudNet is a worldwide network of leading lawyers who specialize in fraud, international asset tracing and recovery. Visit https://iccfraudnet.org/members to learn more about the network and our members. Representative Cases Representation of an investor in lawsuit against private equity fund manager for facilitating self-dealing in continuation fund transaction Successful representation of wealth management firm minority shareholder in lawsuit against controlling shareholder for breaches of fiduciary duty and self-dealing Representation of former general partner of private equity fund, Novalpina Capital Partners I GP S.A.R.L, in contentious § 1782 petitions and appeals Representation of arbitral award creditor Viorel Micula in enforcement proceedings against Romania Representation of Russian investors in fraud lawsuit against the founders of Promsyvaz Bank and related entities Obtained recognition of $24.5 million arbitral award on behalf of Hong Kong corporation against Tajik state-owned enterprise Representation of Saudi Arabian corporation in seeking recovery for losses arising out of international bribery scheme Representation of multiple investors, corporations, and individuals in 1782 applications to obtain evidence from banks and investment firms in the United States for use in legal proceedings abroad Representation of multiple investors in complex civil litigation arising out of securities fraud committed by Venezuelan financier Representation of Saudi Arabian conglomerate in civil litigation concerning complex financial service fraud totaling in excess of $10 billion Representation of numerous companies and individuals, both in the U.S. and abroad, in connection with various matters including investigations by U.S. law enforcement and regulatory agencies Represented U.S. citizen journalist in lawsuit against U.S. government challenging designation to the “Kill List” Obtained release of Afghan detainee in habeas proceedings seeking release from detention in Guantanamo Bay under law of armed conflict Authored amicus brief on behalf of September 11th Families for Peaceful Tomorrows supporting detainee defendant’s request for a mixed medical commission in accordance with the Geneva Conventions Authored amicus brief on behalf of national education organization in action by schoolchildren alleging that Detroit Public Schools violated their constitutional right to access to education Authored an amicus brief on behalf of medical ethics organization seeking disclosure of identities of doctors who botched the execution of inmate on death row Presentations Speaker, Sticking it to the man: a comparative approach to the mechanisms available for pursuing litigation against the government before national courts, Public Law Committee, International Bar Association, Toronto, 2025 Speaker, Exploring the Concept of Sovereign Immunity, TL4Fire Sovereign & States Litigation Summit USA, Washington, D.C., 2025 Moderator, Largely Untested Strategies in Enforcement Against Sovereigns, ICC FraudNet, Warsaw, 2025 Speaker, Enforcement of Arbitral Awards Against Sovereigns: What’s Coming Up Next?, Paris Arbitration Week, 2025 Guest lecturer, National Security Law, Washington University School of Law, 2024-2025 Moderator at Asset Recovery Committee, Madrid, Spain, 2024 Speaker, Offshore Alert, London, 2024 Speaker, Information Wars: obtaining information in cross border cases and arbitrations, Asset Recovery Americas, Washington, D.C., 2024 Speaker, ICC FraudNet Conference, British Virgin Islands, 2024 Speaker, Succession, Traitors and Many-Coloured Lotus, London International Disputes Week, 2024 Speaker, American Conference Institute C5 Fraud, Asset Tracing & Recovery, Miami, 2024 Guest Speaker, International Law, University of Wisconsin School of Law, 2023-2025 Speaker, Assessing the Impact of Sanctions on Fraud & Commercial Litigation, Thought Leaders for FIRE, Cayman Islands, 2023 Speaker, The Evolving Impact of Sanctions on Commercial Contracts, London International Disputes Week, 2023 Speaker, Asset Recovery International, Dublin, Ireland, 2022 Speaker, From Death Row to Gitmo: Opposing Capital Punishment and Detention Without Trial, Amnesty International & Georgetown Law, 2018 Publications Recent Developments in U.S. Foreign Sovereign Immunity Jurisprudence, ICC FraudNet Global Annual Report 2025 Release the Last ‘Low-Value’ Afghanistan POW Held at Gitmo (co-author), Defense One, Apr. 19, 2021, https://www.defenseone.com/ideas/2021/04/release-last-low-value-afghanistan-pow-held-gitmo/173457/?oref=d1-author-river Getting the Deal Through: Litigation Funding 2017 (co-author), https://www.lexology.com/panoramic Legal Prowess. Global Impact.

Contingency and hybrid fee arrangements for complex cases. Close relationships with leading litigation funders. Also representing funders evaluating investments Complementary Resources Alternative Fee Arrangements & Litigation Funding Support Contingency, Hybrid, and Funded Solutions for Complex International Disputes Creative Fee Solutions and Funder-Market Expertise to Level the Playing Field Sequor Law understands that even strong claims can be difficult to pursue when clients face financial constraints or well-resourced adversaries. In appropriate matters, the firm offers alternative fee arrangements, including full contingency and hybrid structures, to help clients move forward without bearing the full cost of litigation at the outset. Where contingency arrangements are not feasible, for example because a matter requires significant resources, spans multiple jurisdictions, or must be litigated in places that prohibit contingency fees, Sequor Law assists clients in securing third-party litigation funding. The firm maintains close relationships with many of the world’s leading litigation funders and understands which funders are best aligned with a particular matter based on claim type, jurisdiction, pricing, expertise, and risk profile. Sequor Law also regularly represents litigation funders in evaluating potential investments, giving the firm unique insight into how funders assess value, risk, and recovery potential. That perspective helps the firm guide clients efficiently through the funding process and position matters for the best possible outcome.

Shareholder. Board Certified in International Litigation. Burton Award winner. IBA Asset Recovery officer. ICC FraudNet Future. FL Bar Int' Lit. & Arb. Vice Chair Arnoldo B. Lacayo Shareholder alacayo@sequorlaw.com (+1) 305-372-8282, Ext. 230 vCard Arnoldo B. Lacayo Shareholder alacayo@sequorlaw.com (+1) 305-372-8282, Ext. 230 vCard Practice Areas Asset Recovery Financial Fraud Bankruptcy & Insolvency International Commercial Litigation Corruption & Proceeds of Crime Recovery International Arbitration Creditors' Rights Bank Litigation Education University of Miami School of Law, J.D. (Cum Laude , 2003) Received the 2003 Burton Award for Legal Achievement awarded by the Burton Foundation and the Library of Congress for an article he authored as Articles and Comments Editor for the University of Miami Inter-American Law Review. University of Notre Dame, B.A. (Magna Cum Laude , 2000) Admissions The Florida Bar 11th Circuit Court of Appeals United States District Courts for the Southern and Middle Districts of Florida United States Bankruptcy Court for the Southern District of Florida Associations & Memberships Chair of International Litigation and Arbitration Certification Committee Treasurer of the IBA Asset Recovery Committee Languages English Spanish Location Miami Favorite Quote “Injustice anywhere is a threat to justice everywhere. ” – Martin Luther King, Jr. Bio Recognitions Publications & Presentations Representative Matters Media Arnoldo (Arnie) Lacayo, a shareholder at Sequor Law, focuses his international litigation practice on financial fraud, asset recovery and cross-border insolvency. He has experience litigating complex disputes in both state and federal courts, as well as before arbitral bodies, and has represented multi-national corporations, sovereign governments, Receivers, Trustees and other foreign officeholders in matters pending in U.S. Courts. Arnie regularly supervises transnational investigations and has instructed counsel in dozens of jurisdictions. He also has extensive experience working with the versatile 28 U.S.C. § 1782 discovery statute and Chapter 15 of the U.S. Bankruptcy Code. Arnie is an active member of the International Bar Association (IBA) where he is an officer in the Asset Recovery Committee. He is also one of the U.S. members of ICC FraudNet where he co-chairs the FraudNet Future group. Arnie also remains active with the Florida Bar’s International Law Section as former Chair of the one-thousand member-plus organization and where he continues to serve as a member of the Executive Council. As a native Spanish speaker, prior to settling in South Florida, Arnie lived and studied in Latin America. He is a cum laude graduate of the University of Miami School of Law. As the Articles and Comments Editor for the University of Miami Inter-American Law Review, he authored Seeking a Balance: International Pharmaceutical Patent Protection, Public Health Crises and The Emerging Threat of Bio-Terrorism, 33 U. Miami Inter-Am. L. Rev. 295 (2002), for which he received the 2003 Burton Award for Legal Achievement, an award presented annually by the Burton Foundation in association with the Library of Congress. Attorney Spotlight – Get to Know Arnoldo “Arnie” Lacayo Sequor Law Adds ICC FraudNet Attorney as New DC Office Head Various Attorneys Recognized by SuperLawyers 2023 Arnoldo “Arnie” Lacayo and Juan Mendoza Attend 60th Annual AIJA Congress in Singapore WWL Thought Leader Global Elite - Arnoldo B. Lacayo Q&A Arnoldo Lacayo Thought Leaders Interview Sequor Law Is Honored to Support Associação João de Barro in Its Completion of a New School Global: An Introduction to Asset Tracing & Recovery (Law Firms) Sequor Law’s Latest Rankings and Recognitions 11th Circuit Court Of Appeals Affirms Sequor Law Section 1782 Orders The 2020 Lawdragon 500 Leading U.S. Bankruptcy & Restructuring Lawyers Section 1782 Remains One of the Most Powerful Discovery Tools as Appellate Courts Uphold its Use in Aid of Private Commercial Arbitration Brazilian magazine group enters Chapter 15 in Florida Two Sequor Law Attorneys Named Rising Legal Stars by Latinvex New ‘Substantial Doubt’ Standard for Foreign Judgment Enforcement in Fla. Chilean liquidator in alleged Ponzi case recognised in Australia Argentine Publisher Files for Chapter 15 Recognition in Florida to Access Citibank Account Internationally Noted Attorneys Establish Sequor Law Fla. Judge OKs Espírito Santo’s $8M Deal With Bankrupt Bank Honors & Achievements Arnie is also a sought-after speaker and member of distinguished organizations: Recognized by Lawdragon 2026 - Financial Fraud, Asset Recovery & International Insolvency Litigation Recognized by Lexology Index: Asset Recovery 2025 Recognized in the 2025 edition of Legal 500's Miami Elite Rankings Vice Chair of the Florida Bar’s International Litigation and Arbitration Certification Committee Member of the Florida Bar International Litigation and Arbitration Certification Committee Officer of the International Bar Association Asset Recovery Committee Recognized by SuperLawyers in 2025 Former Chair of The Florida Bar’s International Law Section and member of the Executive Council Active with the International Association of Young Lawyers (AIJA) where he served as Co-Chair of the National Representatives Committee and officer in the Extended Bureau, and recognized as a lifetime honorary member of AIJA Arnoldo B. Lacayo is an ICC FraudNet Future. ICC FraudNet is a worldwide network of leading lawyers who specialise in fraud, international asset tracing and recovery. Visit https://iccfraudnet.org/members to learn more about the network and our members. Published Decisions Application of Consorcio Ecuatoriano de Telecomunicaciones S.A. v. JAS Forwarding (USA) , Inc., 747 F.3d 1262 (11th Cir. 2014): affirming the applicability of the 28 U.S.C. § 1782 discovery statute in support of contemplated foreign proceedings; In re Sociedad Militar Seguro de Vida , 985 F.Supp.2d 1375 (N.D. Ga. 2013): granting 28 U.S.C. § 1782 assistance in support of litigation pending in Curaçao Sallah v. Worldwide Clearing, LLC, et al ., 2011 WL 5914034 (S.D. Fla. Nov. 28, 2011): order denying various motions to dismiss fraudulent transfers and unjust enrichment claims by Receiver; In re Application of Dr. Afonso Henrique Alves Braga , 272 F.R.D. 621 (S.D. Fla. 2011) order denying motion to vacate or amend order granting petition for judicial assistance pursuant to 28 U.S.C. § 1782; Empresa de Telecomunicaciones de Bogota S.A. E.S.P. v. Mercury Telco Group, Inc. , 670 F. Supp. 2d 1357 (S.D. Fla. 2009): order confirming and enforcing a multi-million dollar arbitration award in favor of a Colombian telecommunications company; Mercury Telco Group, Inc., v. Empresa de Telecomunicaciones de Bogota S.A. E.S.P. , 670 F. Supp. 2d 1350 (S.D. Fla. 2009): order dismissing lawsuit against Colombian telecommunications company and compelling arbitration. Publications Contributor to Obtaining Evidence for Use in International Tribunals under 28 U.S.C. § 1782 – Second Edition – Edward M. Mullins and Lawrence W. Newman; Editors Contributor to International Litigation , in the International Law Deskbook - 2d Ed., The Florida Bar International Law Section 2026 Presentations Moderator at iLaw 2026, The Florida Bar International Law Section: "Parallel Proceedings and Forum Battles in the Age of Extraterritorial Enforcement" - February 13, 2026, Miami, FL Speaker at OffshoreAlert Miami 2024: “High-Value International Recovery” – April 2024 Speaker at Thoughtleaders4 Sovereign & States Disputes and Enforcement Conference: “Tips for working for a Sovereign” – January 2023, London, UK Speaker at C5 Fraud, Asset Tracing & Recovery Miami: “Cross-Border Insolvency and Restructuring as Mechanisms for Exposing Fraud and Recovering Assets” – October 2022 Speaker at OffshoreAlert London: “High-Value International Recovery: Tips From The Experts (Part Two)” – October 2022 Legal Prowess. Global Impact.

Partner. Florida Super Lawyers. First-of-kind Chapter 15 fraudulent transfer decision. Published on cryptocurrency asset recovery. Order of the Coif, UM Law Daniel M. Coyle Partner dcoyle@sequorlaw.com (+1) 305-372-8282, Ext. 244 vCard Daniel M. Coyle Partner dcoyle@sequorlaw.com (+1) 305-372-8282, Ext. 244 vCard Practice Areas Asset Recovery Creditors' Rights Bankruptcy & Insolvency International Commercial Litigation Education University of Miami School of Law, J.D. (Magna Cum Laude , 2008) Order of the Coif Saint Anselm College, B.A. (Cum Laude , 2000) Admissions The Florida Bar United States Bankruptcy Court for the Southern District of Florida United States District Court for the Southern District of Florida United States Bankruptcy Court for the Middle District of Florida United States District Court for the Middle District of Florida United States District Court for the Northern District of Florida United States Court of Appeals, 11th Circuit, 2020 United States Court of Appeals, 4th Circuit Associations & Memberships Member of the International Committee for NAFER Languages English Location Miami Favorite Quote “You must keep your mind on the objective, not on the obstacle. ” – William Randolph Hearst Bio Recognitions Publications & Presentations Representative Matters Media Daniel Matthias Coyle, a partner at Sequor Law, focuses his practice on bankruptcy, creditors’ rights, secured transactions, collections, executions, asset recovery and cross-border insolvency, routinely representing financial institutions and other creditors in bankruptcy and state court litigation. Daniel has represented clients in commercial loan enforcement cases, including actions for foreclosure of commercial real property and replevin, and suits on notes and guaranties. Additionally, he represents lenders in the negotiation and documentation of workout agreements, loan restructuring, forbearance agreements and loan sale agreements. Daniel has also represented sellers of goods in Uniform Commercial Code Sales of Goods litigation and aggregate bodies of foreign creditors in United States Bankruptcy Proceedings, including obtaining foreign main recognition under Chapter 15 of the U.S. Bankruptcy Code. Represented client who was victim of trademark and copyright infringement in obtaining a non-dischargeable judgment liquidating the trademark and copyright claims against the debtor. Counsel of record for the defendant in Abel & Buchheim , P.R., Inc. v. Citibank, Nat’l Ass’n , 1:16-CV-24663-KMM, 2017 WL 3731002, (S.D. Fla. Aug. 28, 2017), in which the plaintiff sued the bank under a fact-pattern that the bank permitted the plaintiff’s former officer/director to transfer funds from the corporate account despite the existence of an injunction. The depositor sued the bank under theories of aiding and abetting as well as negligence. The Court dismissed the aiding and abetting counts because the factual assertions in this complaint did not allege that the bank had actual knowledge of the underlying torts or that the bank assisted the former officer/director’s tortious conduct by merely allowing her to withdraw funds from the accounts. The Court dismissed the negligence claim against the bank because plaintiff’s claims were not for the recovery of bodily injury or property damage and “there is no common-law duty of a defendant in negligence to protect a plaintiff from mere economic losses.” Daniel was named a SuperLawyer in 2022 and a “Rising Star” by Super Lawyers in 2016, 2017, 2018 and 2020 and was recognized by Florida Legal Elite in 2021 for Commercial Litigation. He was a panel member at the 2018 NAFER Conference, “So We Have an Asset Where?”, about discovery and recovery of assets abroad and a speaker at the December 1, 2016 Pincus Professional Education Seminar, entitled “Chapter 11 Challenges: Beyond the Basics” on the topic of Post-Confirmation Litigation. He is also on the international committee for NAFER. Daniel co-authored an article with Gregory S. Grossman entitled, “When a Lender Fails, Its Borrower’s Litigation Defenses May Be (D’Oench) Duhmed ,” which was published in the January 2013 issue of the Florida Bar Journal . Daniel was counsel of record for the Foreign Trustee in In re Massa Falida Do Banco Cruzeiro Do Sul S.A. , 14-22974-BKC-LMI, 2017 WL 1102814 (Bankr. S.D. Fla. Mar. 23, 2017), which is the first published decision nationwide that a foreign liquidator in a Chapter 15 adversary proceeding may assert US-state-law fraudulent transfer/fraudulent conveyance claims to claw back fraudulent transfers on behalf of the foreign debtor and/or its creditors. He was also counsel of record for the defendant in Gilbert & Caddy, P.A. v. JP Morgan Chase Bank, N.A. , 193 F. Supp. 3d 1294 (S.D. Fla. 2016), which is the first published decision in a Florida state or federal court that a bank, in the deposit agreement, may shorten the time-period for a depositor/customer to report an allegedly fraudulent electronic funds transfer. Daniel is admitted to practice in the state of Florida, in the United States District Court for the Southern District of Florida, the United States District Court for the Middle District of Florida, the United States Bankruptcy Court for the Southern District of Florida and the United States Bankruptcy Court for the Middle District of Florida. He is a member of the Bankruptcy Bar Association and the American Bar Association as well as the Florida Business Law Section and Florida International Law Section. Publications Authored an article entitled, “Your Recovery is Mine: Enforcement of Judgments via Judgment Debtor’s Claims Against Third Parties. ” Published in the November 2020 issue of Thoughtleaders4 FIRE Magazine. Florida’s New Commercial Real Estate Receivership Act published in the September 2020 issue of the NAFER quarterly newsletter, “The Receiver”. Emerging Minority View on Delivery of Subpoenas under FRCP 45, Global Restructuring Review, March 25, 2020. Co-Authored an article with Gregory S. Grossman entitled, “When a Lender Fails, Its Borrower’s Litigation Defenses May Be (D’Oench) Duhmed, ” published in the January 2013 issue of the Florida Bar Journal. Authored Article entitled “Just Say No: Discovery In Chapter 15 Bankruptcies Is Asymmetrical ”, published in April 2021 Issue of the “Bankruptcy Strategist”. Co-Authored an article entitled, “Facing the Cryptocurrency Challenge With Existing Asset Recovery Instruments: Give Us the Tools and We Will Finish the Job ” published on Chambers and Partners’ Litigation Support Guide: Asset Tracing & Recovery Law Firms, Practice Area overview. Presentations & Seminars DailyDAC and Financial Poise: Federal Equity Receiverships, Key concepts and strategies in Federal Receiverships, April 21, 2026 (Link to presentation: Key Concepts and Strategies in Federal Receiverships ) Panel Member NAFER 2025 International Conference, Cayman Islands, May 8 and 9 OffshoreAlert Miami, April 29, 2025 Panelist “Enforcing International Awards & Judgments” OffshoreAlert Miami 2022 Crypto Litigation: Tips from Litigators 10th Edition C5 Fraud, Asset Tracing & Recovery Miami January 24, 2022 Panelist “Crypto Asset Fraud as an Existential Threat: Practitioners Share Key Takeaways on Commencing Proceedings, Interim Relief and Tracing Assets and Wrongdoers” OffshoreAlert Global December 9, 2021 Panelist “How to Recover Crypto” Panel member of the 2018 conference, “So We Have an Asset Where?” Speaker at the December 1, 2016 Pincus Professional Education Seminar, entitled “Chapter 11 Challenges: Beyond the Basics” on the topic of Post-Confirmation Litigation PODCAST: Sequor Law Summer Series: De-Crypting Recovery of Cryptocurrencies 101: Trace it, Freeze it, Grab it. June 3, 2021 Panel Member of September 14, 2021 CLE Lunch for the Tampa Bay Bankruptcy Bar Association on “Emerging Issues in Chapter 15 and Comparative Enactments of the Model Law on Cross-Border Insolvency” Sequor Law bankruptcy courtroom victory DISH case Various Attorneys Recognized by SuperLawyers 2023 Sequor Law announces newly elected Partners Offshore Alert vGlobal 2021 Conference C5 Fraud, Asset Tracing & Recovery Virtual September CLE Luncheon Global: An Introduction to Asset Tracing & Recovery (Law Firms) Sequor Law Promotes Two Attorneys to Counsel Florida’s New Commercial Real Estate Receivership Act Asset recovery column: emerging minority view on delivery of subpoenas under FRCP 45 Internationally Noted Attorneys Establish Sequor Law Honors & Achievements Florida Super Lawyers 2022 Rising Star 2016-2018, 2020 Florida Legal Elite, Commercial Litigation 2021 Published Decisions Counsel of Record on: First Citizen’s Bank v. Tamach Gables Square, LLC, Case No. 09-22055 CA 32, 11th Judicial Circuit. Abel & Buchheim , P.R., Inc. v. Citibank, Nat’l Ass’n, 1:16-CV-24663-KMM, 2017 WL 3731002, (S.D. Fla. Aug. 28, 2017). Gilbert & Caddy, P.A. v. JP Morgan Chase Bank, N.A., 193 F. Supp. 3d 1294 (S.D. Fla. 2016). In re Massa Falida Do Banco Cruzeiro Do Sul S.A., 14-22974-BKC-LMI, 2017 WL 1102814 (Bankr. S.D. Fla. Mar. 23, 2017). In re Viação Itapemirim, S.A., 607 B.R. 761 (S.D. Fla. Bankr. 2019). In re Viação Itapemirim, S.A., 608 B.R. 268 (S.D. Fla. Bankr. 2019). Published decisions in which Daniel has participated include: First Citizen’s Bank v. Tamach Gables Square, LLC, Case No. 09-22055 CA 32, 11th Judicial Circuit. Abel & Buchheim , P.R., Inc. v. Citibank, Nat’l Ass’n, 1:16-CV-24663-KMM, 2017 WL 3731002, (S.D. Fla. Aug. 28, 2017). Gilbert & Caddy, P.A. v. JP Morgan Chase Bank, N.A., 193 F. Supp. 3d 1294 (S.D. Fla. 2016). In re Massa Falida Do Banco Cruzeiro Do Sul S.A., 14-22974-BKC-LMI, 2017 WL 1102814 (Bankr. S.D. Fla. Mar. 23, 2017). In re Viação Itapemirim, S.A., 607 B.R. 761 (S.D. Fla. Bankr. 2019). In re Viação Itapemirim, S.A., 608 B.R. 268 (S.D. Fla. Bankr. 2019). Legal Prowess. Global Impact.

Attorney. Chapter 15 experience on matters involving hundreds of millions in assets for Latin American companies. Dean's Fellow in Contracts, UM Law Cum Laude Michael Hanlon Attorney mhanlon@sequorlaw.com (+1) 305-372-8282 vCard Michael Hanlon Attorney mhanlon@sequorlaw.com (+1) 305-372-8282 vCard Practice Areas Bankruptcy & Insolvency Financial Fraud Asset Recovery Education University of Miami School of Law, J.D. (Cum Laude, 2025) Dean’s Fellow – Contracts CALI Award – Constitutional Law I Brazilian Law Student Association, Fashion Law Society – Member California Western School of Law (2023) Academic Excellence Award – Legal Skills II (Legal Research and Writing) Dean’s List University of Massachusetts Dartmouth, B.A. (2022) Dean’s List Admissions Florida U.S. District Court for the Southern District of Florida U.S. Bankruptcy Court for the Southern District of Florida Languages English Portuguese Spanish Location Miami Favorite Quote “Todo dia é dia de aprender um pouco do muito que a vida traz. ” – Moska, (Muito Pouco) Bio Media Michael Hanlon is an attorney at Sequor Law, where he focuses his practice on cross-border insolvency, asset recovery, and financial fraud. Michael has worked on Chapter 15 Bankruptcy cases, representing Latin American companies in recovering assets valued at hundreds of millions of dollars which insiders concealed in or through the United States. Prior to joining Sequor Law, Michael worked as a law clerk at Fragomen, Del Rey, Bernsen & Loewy LLP, where he prepared financial analyses and detailed support letters for investment-based permanent residency petitions. Michael also conducted meticulous research across various industries including renewable energy, housing, and oil and gas in connection with preparing petitions for National Interest Waivers. Michael earned his law degree, cum laude, from the University of Miami School of Law, where he was a Dean’s Fellow in Contracts and an active member of the Brazilian Law Student Association and the Fashion Law Society. He also attended California Western School of Law and holds a Bachelor of Arts in Political Science from the University of Massachusetts Dartmouth. During his time in law school, Michael interned with Saxe Doernberger & Vita as a Summer Associate, where he prepared memoranda addressing insurance coverage disputes, including bad faith claims, policy exclusions, and contractual interpretation. Moreover, Michael’s prior legal internship with the American Friends Service Committee involved interviewing asylum seekers and drafting numerous asylum petitions, demonstrating his commitment to advocacy for vulnerable populations. Michael is fluent in English, Portuguese, and Spanish. Attorney Spotlight – Get to Know Michael Hanlon Sequor Law Expands Asset Recovery Practice With the Addition of Attorneys Michael Hanlon and Noah Rosenblum Legal Prowess. Global Impact.

Attorney. Published in American Bankruptcy Trustee Journal on extraterritorial bankruptcy. UM Law, Cum Laude. Cross-border insolvency and High-Net-Worth disputes Maria Jose Cortesi Attorney mcortesi@sequorlaw.com (+1) 305-372-8282, Ext. 265 vCard Maria Jose Cortesi Attorney mcortesi@sequorlaw.com (+1) 305-372-8282, Ext. 265 vCard Practice Areas Bankruptcy & Insolvency Asset Recovery High-Net-Worth Disputes Creditors' Rights Judgment & Arbitral Award Enforcement Education University of Miami School of Law, J.D. (Cum Laude, 2020) Florida International University, B.S. (2016) Admissions Florida Southern District of Florida United States Bankruptcy Court for the Southern District of Florida Languages English Spanish Location Miami Favorite Quote “Todos tenemos una reserva insospechada de fuerza en el interior, que surge cuando la vida nos pone a prueba. ” – Isabel Allende Bio Recognitions Publications & Presentations Media Maria Jose Cortesi, an attorney at Sequor Law, focuses her practice on cross-border insolvency, asset recovery, and federal and state court fraud-based litigation. Prior to joining Sequor Law, Maria worked at a boutique bankruptcy firm, representing trustees, debtors, and creditors, as well as negotiating settlements in student loan and credit card debt matters. Maria also practiced in the area of construction litigation, representing general contractors and subcontractors in multi-party actions. Maria earned her law degree, cum laude, from the University of Miami School of Law, where she was on the Dean’s List, a merit scholarship recipient, and a member of the International Moot Court. She also served as a Student Ambassador with the Office of Admissions, regularly speaking with prospective students and participating in panels regarding the law school experience. During her time in law school, Maria interned for the Miami-Dade Public School Board Attorney’s Office, as well as a boutique commercial litigation firm primarily working on cases involving shareholder disputes. She also helped underserved populations receive access to legal assistance as a student attorney in the UM immigration clinic. Maria is also an alumna of Florida International University where she completed her undergraduate studies and earned a Bachelor of Science degree in Criminal Justice with a Pre-Law certificate. Navigating the Extraterritorial Tightrope in the Bankruptcy Code Attorney Spotlight: Maria Jose Cortesi Publications Navigating the Extraterritorial Tightrope in the Bankruptcy Code, Volume 40, Issue 02 American Bankruptcy Trustee Journal, a publication of the National Association of Bankruptcy Trustees (“NABT”), 2024. Awards Miami Dade Bar Young Lawyers Section "40 Under 40" Honoree, 2026. University of Miami School of Law Dean's List Legal Prowess. Global Impact.

In-house Director of Investigations. Experience triggering Pentagon IG and FBI probes. Vetted network for asset tracing, litigation support, and intelligence Complementary Resources Investigations Integrating World-Class Investigation and Intelligence Into the Full Lifecycle of Every Case Sequor Law’s in-house investigative team integrates the discreet collection of intelligence and admissible evidence into the legal analysis throughout the life cycle of every matter. The team leverages proprietary databases, relationships with leading corporate intelligence firms, and a far-reaching network of local investigators, journalists, and former law enforcement contacts around the world to close critical information gaps, shape strategy, and prove the case. Led by a specialist in fraud-related asset tracing, Sequor Law’s investigations practice draws on deep experience to identify decisive patterns and extract critical inferences hidden in document productions and public records that many practitioners overlook. That specialized focus gives the firm a meaningful edge over both competitors and evasive counterparties. Fraud-Specialist Leadership and Investigative Depth Few Firms Can Match Key contacts Key Contacts Investigations William T. Nichols Director of Investigations wnichols@sequorlaw.com (+1) 305 372-8282 Open

Director of Forensics and CFE. 50+ years. Former PwC partner. ACFE Board of Regents Chairman. Expert witness in 60+ trials. $205M Madoff settlement Bob Lindquist Director of Forensics blindquist@sequorlaw.com (+1) 305-372-8282 vCard Bob Lindquist Director of Forensics blindquist@sequorlaw.com (+1) 305-372-8282 vCard Practice Areas Asset Recovery Asset Tracing Bankruptcy Fraud Commercial Disputes Corruption Fidelity/Surety Claims Investor Fraud Management Fraud Matrimonial Disputes Money Laundering Ponzi Fraud Shareholder/Family Disputes Education University of Windsor, Bachelor of Commerce (Honors , 1968) Fellow of the Institute of Chartered Professional Accountants of Ontario, C.A. (1991) C.F.E. Certified Fraud Examiner (1989) Chairman of the Board of Regents of the Association of Certified Fraud Examiners, Austin TX (1993) Languages English Location Miami Favorite Quote: “The arc of the moral universe is long, but it bends towards justice. ” – Theodore Parker Bio Large Cases Managed Publications & Presentations Media Bob Lindquist B. COMM, FCPA, CFE, Director of Forensics at Sequor Law conducts financial investigations incorporating his strong analytical abilities, intuition and knowledge of fraud and corruption gained through his 40 years of domestic and international case experiences. Joe Wells, the Founder of the ACFE↗ , described Bob as “Mr. Forensic Accounting” in the Journal of Accountancy. Bob’s extensive case experience includes many high-profile investigations on behalf of corporations and governments in the United States, Antigua, Austria, Brazil, Canada, Grenada, Guatemala, Hong Kong, Ivory Coast, Jamaica, the Netherlands, Malawi, Trinidad, Romania, St. Lucia, Switzerland, and the United Kingdom. These cases include the World Bank, Victims of the Holocaust, Bernie Madoff and IBM. He has obtained courtroom experience through expert witness testimony and attendance with Counsel in trials for both sides on over sixty occasions. Also, Bob is the author of Accounting as an Investigative Aid and co-author of two textbooks on forensic accounting and commercial crime. Bob was a partner at Price Waterhouse in its Washington, DC office, but after the merger with Coopers in 1998, Bob re-established his own practice which continues today under the name of Lindquist Forensics. Bob was recognized for his professional contributions by his election in 1991 as a Fellow of the Institute of Chartered Professional Accountants of Ontario and his election to the Board of Regents for the Association of Certified Fraud Examiners, based in Austin, Texas. In 1993, he was elected Chairman of the Board. Director of Forensics Bob Lindquist Celebrates 50-Year Career Milestone Large Cases Managed 2017 – 2018, Miami, FL – Of service to Sequor Law on behalf of a foreign trustee to analyze the flow of funds in a $200,000,000 Ponzi scheme over a period of seven years in order to identify assets anywhere in the world for recovery 2014 – 2016, Miami, FL – Of service to Astigarraga Davis on behalf of the plaintiff to conduct an international search for the corporate and personal assets of the Defendant that resulted in a $13.4 million settlement in a matrimonial matter 2013 – 2014, New York – Of service to Boies Schiller & Flexner on behalf of the plaintiffs involved with Bernie Madoff and his Ponzi scheme against defendants, PricewaterhouseCoopers and Citco Fund Services. Lindquist issued a “Rebuttal Expert Report” to opine on issues raised in three “Expert Reports” that essentially expressed the opinion that the defendants could not have “uncovered the Madoff Ponzi scheme because it was so sophisticated and impenetrable that even an investigation focused on fraud could not have discovered it”. A $205 million settlement was made with the two defendants 2013, Washington, DC – Of service to Sidley Austin on behalf of the Attorney General in Turks & Caicos in a matter that involved the Southern Health Network Inc., a Miami-based company that provided transportation and medical services to Turks & Caicos islanders. The Miami company issued suit against the Turks & Caicos government for non-payment of almost US$17 million but the plaintiff settled for less than $1 million 2012 – 2014, St. Lucia – Of service to the Attorney General to investigate various matters including alleged payments made to UWP members of Parliament by the Government of Taiwan upon the establishment of diplomatic relations and the UWP attempt to re-develop the Hewanorra International Airport 2009 – 2011, Trinidad & Tobago – Of service to the Governor of the Central Bank of Trinidad to investigate the cause of the collapse of the US$10 billion empire of Lawrence Duprey/CL Financial Ltd. “Lindquist’s forensic findings,” sources said, “formed the bedrock for the civil suit filed against…” 2007 – 2009, United States and Canada – Of service to the Executive Director of the National Hockey League Players’ Association as Financial Advisor in regard to the Collective Bargaining Agreement with the thirty team owners of the National Hockey League 2004 – 2008, Antigua and Barbuda – Of service to the Attorney General to investigate allegations of corruption in the ‘IHI’ matter regarding the former government of Lester Bird that resulted in recovery of US$12.5 million from a defendant in Switzerland Publications Accounting as an Investigative Aid (co-author), 1995. J. Wiley & Sons in New York. The Accounting Handbook of Fraud and Commercial Crime (co-author), 1993. J. Wiley & Sons in New York. “The Puppet Masters: How the Corrupt Hide Stolen Assets Using Legal Structures and What to Do About It” (advisor), November 2011. The World Bank. Bob Lindquist has conducted many presentations on financial crime some of which include the IBA Conference in Cancun, the International Money Laundering Conference in Montreal, the ABA White Collar Crime Conference in San Francisco, and the Pacific Rim Money Laundering & Financial Crimes Conference in Vancouver. The titles of his presentations need no explanation: “Lack of Ethics and Poor Controls = Corruption”, “The Mindset of Corruption: A Case Study in Greed”, “Detecting Fraud and Non-Compliance”, “What to Expect From Your Forensic Accountant”, “Facts Beyond the Numbers: Forensic Accounting” In November 2011, The World Bank published “The Puppet Masters: How the Corrupt Hide Stolen Assets Using Legal Structures and What to Do About It”. Bob Lindquist was an advisor in what the Bank describes as the “Investigators Project” as a source for facts and opinions. Appendix D entitled “Grand Corruption” contains summaries of 10 cases of which two are Bob’s cases: on page 171 “Bruce Rappaport and IHI Debt Settlement” and on page 207 “Piarco International Airport Scandal”. The entire report can be accessed at www.worldbank.org/finance/star_site . Legal Prowess. Global Impact.

How the unlimited homestead exemption in Florida and Texas lets wealthy debtors protect mansions from creditors, creating a $70B legal loophole in South Florida real estate. The $70B loophole, or: How to turn your mansion into an offshore account Open In the News Open October 23, 2018 9 minutes read Sequor Law Wealthy in a financial bind increasingly turn to the homestead exemption By Konrad Putzier In the fall of 2016, Roger Ailes was by all accounts a very wealthy man. Fox News had just pushed him out from the company he built over allegations of sexual harassment, but paid him $40 million for his troubles. So he did what many other rich retirees before him have done: he bought a house in Florida. Through a trust, Ailes paid $36 million in cash for a six-bedroom, 12,747- square-foot mansion in Palm Beach. In November that year, the longtime Putnam County, NY resident filed a declaration of domicile in Florida, public records show, making the new property at 6 Ocean Lane his primary home. The declaration had its perks. Ailes was a defendant in a potentially expensive sexual-harassment lawsuit by former Fox News host Andrea Tantaros and was about to become a defendant in another, by former contributor Julie Roginsky. A judgment against him could put his assets on the line. But making the Palm Beach mansion his primary residence could insulate the house and up to half an acre of land around it from any legal claims, thanks to a handy Florida law known as the “homestead exemption.” Ailes died in May 2017 at age 77. Fox News, also a defendant in the suits, settled Roginsky’s lawsuit in December of that year and Tantaros’ lawsuit was dismissed in May 2018. Ailes’ widow, Elizabeth Ailes, declared the Palm Beach property her homestead for tax purposes in 2017 and 2018, property records show. A spokesperson for Elizabeth did not respond to requests for comment. Curious if someone of means is in a financial pickle? Check if they recently bought a mansion in Florida or Texas. Paying millions for a palatial home in the Sunshine State is usually an indicator of unfettered wealth. But it could also be a warning sign that the buyer may be trying to protect money from creditors or legal claims. Florida and Texas are among the few states with a so-called unlimited homestead exemption, a law enshrined in the state constitution stipulating that your home is off limits to creditors, no matter how much it is worth or how much you owe. For people staring down big debts or potentially costly lawsuits, this creates a powerful incentive to buy the priciest property they can find in a homestead state. Rising home prices mean more wealth is now beyond the reach of creditors. In three South Florida counties — Miami-Dade, Broward and Palm Beach — alone, the combined appraised value of all luxury homes appraised at $1 million or more whose owners claim the homestead exemption in tax filings is $69.9 billion (see chart), according to The Real Deal’s analysis of the Florida Department of Revenue’s 2018 tax roll. The true market values of these properties could be much higher.* “If you go to a lawyer and ask ‘how do I protect my assets?,’ the first thing they say is: ‘Buy a valuable homestead,’” said Jeffrey Davis, a law professor at the University of Florida. “Some people just sort of call it estate planning.” Funny laws Residents of most U.S. states get a homestead exemption protecting some of their home equity from creditors. In California, for example, most people have a cap of $75,000, while in Virginia, the cap is $5,000. Florida, Texas, Kansas, Iowa, Oklahoma and South Dakota, however, have no limit. In these states, buying an expensive property and claiming the homestead exemption has some of the perks of stashing your money in an offshore account — protection from creditors and lawsuits — without having to transfer money overseas. “If you’re faced with losing what you have, the psychological toll it takes on you is the same whether you’re really rich or an average Joe,” said Wayne Patton, a Miami-based asset-protection attorney. “So the idea of moving somewhere where you can protect the bulk of what you have is very appealing.” The list of the rich and famous who have taken advantage of the exemption is long, and it includes NFL legend O.J. Simpson, movie star Burt Reynolds and one of the original Miami Worldcenter developers, Marc Roberts. Simpson had spent much of his life in California, but bought a home in Miami for $575,000 in 2000 and moved there after he lost a $33.5 million civil suit brought by the relatives of his murdered ex-wife. “They got funny laws in this state,” Simpson told the New Yorker in 2001, explaining why he likes living in Florida. The unlimited exemption has been around for more than a century, but its popularity is on the rise. Several offshore financial centers have increased transparency and made life harder for those looking to hide money abroad. Meanwhile, Florida’s rising property market over the past decade has made buying homes there more attractive. In both Florida and Texas, debtors need to actually move into the property and show that they want to make it their permanent residence – by changing their voter registration, for example – to get the exemption. But they do not need to have lived in it for long. There are exceptions: those who buy a home with proceeds from criminal activity aren’t protected, and homeowners who fail to pay taxes or don’t make mortgage payments on their homestead can still see it seized. Evading creditors isn’t the main reason people claim the homestead exemption, asset-recovery lawyers say. Making a property your homestead carries significant tax benefits. But even if people buy a property purely and explicitly to bilk their lenders, that’s totally legal – at least in Florida. In 2001 , the state’s Supreme Court ruled that the exemption protects a property owner even if she bought the home with “the specific intent of hindering, delaying, or defrauding creditors.” The ruling has turned into a nightmare for lenders and asset-recovery lawyers nationwide. Because many debtors across the U.S. can, in theory, move to Florida at a moment’s notice and buy a house, they know that a part of their fortune equivalent to the value of a hypothetical Florida mansion can’t ever be seized by creditors. Of all of Florida’s eccentric laws, the homestead exemption is the one it sort of managed to force on the rest of the country as well. “We’ll have a lawsuit against somebody where they will say ‘you can sue me, and might even win, but by the time you win I’m going to sell my house up here and all my other assets and I’m going to buy a house in Florida’,” said Schuyler Carroll, a New York-based asset-recovery attorney at Perkins Coie, adding that he’s been involved in dozens of cases where the exemption came up. “So we settle.” Paupers with palaces Tom Hicks made a fortune as a private-equity investor and a name for himself as the owner of the Texas Rangers baseball team and English soccer club Liverpool F.C. But the Dallas resident found himself in deep trouble after the financial crisis. In 2010, the Rangers filed for bankruptcy, and Hicks sold the team to pay off his creditors. In 2011 , a group of former Rangers investors sued Hicks , claiming he had used the team to improperly enrich himself. JPMorgan Chase reportedly sought $35.4 million from him. As Hicks fought for what was left of his wealth – he had also been forced to sell Liverpool F.C. – he could be fairly certain of one thing: no one could take away his palatial Dallas estate. Hicks had bought the nearly 30,000-square-foot home at 10000 Holloway Drive in 1999 — the year his Dallas Stars hockey team won the Stanley Cup. Built by architect Maurice Fatio for Italian aristocrat Pio Crespi in the 1930s, the 25-acre property includes a library decked in walnut wood, crystal chandeliers, two guest houses, a pool and a lake. In 2013, Dallas County appraisers valued the property at $40 million. Property records show that Hicks claimed the homestead exemption on the property. “He was pleading poverty, but everyone knew he had this absolutely phenomenal house,” recalled a source familiar with the Rangers bankruptcy. An attorney for Hicks declined to comment for this article. Hicks can thank an earlier banking crisis for the law that shielded his mansion. In 1837, a year after Texas declared its independence from Mexico, a financial panic hit the U.S., leading to a wave of loan defaults and bank failures. The crisis would have a lasting impact on the state’s laws, according to Michael Ariens, a legal historian at St. Mary’s University. “When Texas became a state in 1845, the idea that creditors could take the essentials of a farmer’s or workman’s way to earn a living was anathema,” Ariens said. “And there are always more debtors than creditors as voters.” The homestead exemption eventually became a “sacrosanct” part of the constitution, according to Joe Wielebinski, a Texas-based asset-recovery attorney at Winstead PC. “Texas is a state with a history of people from other areas coming to this free, open and large state for a lot of reasons,” he said. “Whether it’s embarrassing or not, one of the reasons they came here was to avoid creditors in other states.” In Texas, the debtor protection covers up to 10 acres in cities and up to 100 acres for an individual (200 for a family) in the countryside from creditors. In Florida, which included the exemption in its constitution in 1868, it covers just half an acre in a municipality and 160 acres outside a municipality. But as property prices in Miami and Palm Beach rose in the 1990s and early 2000s, debtors realized that they could squeeze a lot of money into half an acre. So sue me In late 1989, former Major League Baseball commissioner Bowie Kuhn’s Manhattan law firm went bankrupt. Weeks later, Kuhn bought a $1 million, five-bedroom home in Ponte Vedra Beach and claimed the homestead exemption. “There is nothing inappropriate about my actions,” he told the New York Times in 1993: “People do this all the time.” In 1996, Burt Reynolds filed for bankruptcy but kept his $2.5 million property near Palm Beach. Paul Bilzerian, a former corporate raider who went bankrupt in Florida for the second time in 2001 with $140 million in debt, got to keep his $5 million, 11-bedroom home in Tampa Bay, which included an indoor basketball court and a cinema. Martin Kenney, a British Virgin Islands-based asset-recovery lawyer, recalls representing a hedge fund in the early 2000s. The fund had lent $20 million to a Florida doctor, who defaulted on the loan and pleaded poverty even though he owned a $7 million home near Sarasota, according to Kenney. “We didn’t litigate over the house because we thought, ‘why do that if you’re just going to waste your time and lose?’” he said. “Like all policy choices, you end up with people that are unethical, abusing the privilege, doing things that probably the folks who created that homestead law never envisioned would happen.” As abuse spread, the banking industry lobbied to change bankruptcy laws, facing fierce resistance from the real-estate industry and property owners in homestead states. In 1998, George W. Bush, then governor of Texas, wrote a letter to the House Judiciary Committee arguing that a “homestead cap is a clear violation of states’ rights with regard to state private property.” Current Attorney General Jeff Sessions, then a senator representing Alabama, found himself on the other side, telling the Times in 2001 that the unlimited exemption “isn’t just.” The bankers prevailed and in 2005, Congress passed the Bankruptcy Abuse Prevention and Consumer Protection Act. It stipulated, among other changes, that those who file for bankruptcy can no longer claim the unlimited exemption unless they have lived in the property for at least 40 months. “If a bankruptcy filing occurs today, it’s not clear that a homestead is bulletproof from all creditors’ claims,” said Wielebinski, the asset-recovery attorney. “Thirty years ago, if you put money into your homestead you were virtually immune from the claims of all creditors except for the mortgage lender and taxes. So it’s a dramatic change.” The housing crisis further eroded the appeal of the exemption. Property prices plummeted, and there’s no point in claiming the exemption on a home that’s underwater anyway. “Since 2008 we saw less people claiming it because there was no equity in the house,” said Michael Bakst, a Palm Beach-based attorney at Greenspoon Marder who specializes in bankruptcy and insolvency cases. But as the Florida real estate market recovered from the crisis and the state attracted more of the world’s wealthy, so did the homestead exemption. Marc Roberts, a former boxing promoter and one of the original developers behind the Miami Worldcenter project, claimed the homestead exemption on his $1.5 million home in Jupiter, Florida, when he filed for bankruptcy in March 2010, court records show. Roberts could not be reached for comment. Keurig Green Mountain founder Robert Stiller reportedly paid $55 million for a mansion in Palm Beach through an LLC in January 2014 while he was still a defendant in three shareholder lawsuits against Green Mountain. He already owned a home in the same town but soon declared the new property his homestead, public records show. Although there is no indication Stiller bought the property because of the exemption, his role as a defendant meant he could potentially benefit from the law. An attorney representing Stiller did not comment. The exemption continues to be highly effective. Gregory Grossman , a Miami-based asset-recovery attorney at Sequor Law, said he was unable to contest the exemption on behalf of creditors in more than 95 percent of the cases he was involved in. And even the fact that your money is tied up in your home isn’t too much of a problem for those with patience. Take Tom Hicks. While the lawsuits against him dragged on, he continued to claim the Dallas estate as his primary residence. Then, in late 2012, Hicks settled a legal dispute with the Rangers, and on January 11, 2013, a lawsuit brought by his lenders was dismissed. Two weeks later, news broke that Hicks had put the home on the market for $135 million — at the time reportedly the most expensive residential listing in the country. He later cut the asking price to $100 million and sold it in January 2016 for a reported $58 million. To view full article, click here. Open Back to all Entries Share this article Facebook X (Twitter) WhatsApp LinkedIn Copy link Latest News & Insights Open Open Attorney Spotlight Aug 17, 2026 3 minutes read Attorney Spotlight – Get to Know Carolina M. Rosso “Pour faire de grandes choses, il ne faut pas être un si grand génie... Firm News Jun 23, 2026 3 minutes Sequor Law Welcomes Attorney Carolina M. Rosso to Its Expanding International Litigation and Asset Recovery Team Sequor Law is pleased to announce that Carolina M. Rosso has joined the firm as an Attorney. Attorney Spotlight May 19, 2026 1 minute read Attorney Spotlight – Get to Know Noah Rosenblum 1. What inspired you to pursue a law career? I was drawn to law because I've always enjoyed solving complicated problems and thinking.. Attorney Spotlight May 9, 2026 2 minutes read Attorney Spotlight – Get to Know Michael Hanlon 1. What inspired you to pursue a law career? I was less drawn to law in the abstract and more..

Attorney. National Moot Court quarterfinalist. Contributed to commercial litigation resulting in $850K settlement. Section 1782 discovery experience. Alain M. Acanda Attorney aacanda@sequorlaw.com (+1) 305-372-8282 vCard vCard Alain M. Acanda Attorney aacanda@sequorlaw.com (+1) 305-372-8282 vCard Practice Areas Judgment & Arbitral Award Enforcement Asset Recovery International Arbitration Creditors' Rights Bankruptcy & Insolvency Education Florida International University College of Law, J.D. (Cum Laude, 2024) Best Respondent Brief and Quarterfinalist at the 2023 Billings, Exum & Frye National Moot Court Competition Moot Court, Judge for Intramural Moot Court Competition (2022-2024) Vice President of Hispanic Law Student Association (2022-2023) Vice President of Caribbean Student Bar Association (2022-2023) Florida State University, B.A. (2021) Miami Dade College, AA (Cum Laude, 2018) Admissions Florida Bar U.S. District Court, Southern District of Florida U.S. District Court, Northern District of Florida Languages English Spanish Location Miami Favorite Quote “Vale más un minuto de pie que una vida en rodillas ” – José Martí Bio Media Alain M. Acanda is an attorney at Sequor Law, where he focuses his practice on Judgment & Arbitral Award Enforcement, International Arbitration and Asset Recovery. Prior to joining Sequor Law, Alain served as an Associate at Schlesinger Law Group, where he focused on commercial litigation and probate matters, having full responsibility over several cases, regularly drafting pleadings and dispositive motions in both state and federal court, and representing clients at depositions and hearings. Alain’s work contributed to a commercial litigation case that resulted in a $850,000 settlement. As a Law Clerk at OKI Law, Alain worked on complex commercial litigation, institutional arbitration, and intellectual property cases. He drafted legal memoranda and a range of motions, including motions to compel arbitration, motions for summary judgment, § 1782 discovery requests, and motions for sanctions. Alain also gained experience as a Law Clerk at Cole, Scott & Kissane and Torres Victor, where he authored successful motions in an $11 million bad faith insurance lawsuit, including a motion to compel in-camera inspection of privileged materials and to waive attorney-client privilege. Alain earned his Juris Doctor from Florida International University College of Law, graduating Cum Laude. Attorney Spotlight – Get to Know Alain M. Acanda Sequor Law Welcomes Attorney Alain M. Acanda to Its Expanding Asset Recovery Team Legal Prowess. Global Impact.