She is a member of the Florida Bar and the North Carolina State Bar, and is a Certified Public Accountant. She has been licensed to practice law in the State of North Carolina since 1972, and in the State of Florida since 1996. Her practice focus is in the areas of estate planning and administration, trust administration, estate tax, fiduciary income tax and tax planning. She also has practiced in public accounting in both North Carolina and in Florida, working primarily in the areas of estate tax, fiduciary income tax, and personal income tax. She was a member of the Florida Institute of Certified Public Accountants and is presently a member of the American Institute of Certified Public Accountants. She is also admitted to practice before the Supreme Court of the United States. Ms. Guy received her law degree from Duke University School of Law and her Bachelor of Arts degree from the Centre College of Kentucky.