HLB is pleased to announce that R. Kyle Butler, a tax partner at the firm,  has received the designation of Certified Estate Planning Specialist.  This graduate-level designation is conferred upon candidates who complete a 135+ hour educational program focusing on trusts, wills, probate, retirement benefits, caring for children, and what should be done after the death of a loved one.   CES™ certification requires mastery of different types of trusts, ownership rules, disinheritance, probate, pay-on-death accounts, insurance, spousal restrictions, special needs, conservatorships, and managing assets.  The designation is conferred by the Institute of Business & Finance.    He has been with Hazlett, Lewis & Bieter since 1997.  He resides in Chattanooga with his wife, Misty, and children, Madison and Cameron.