Team

Kormos LLP’s team spirit is “growth first.” We apply our collective wisdom and experience to our clients’ challenges, and arrive at creative, strategic solutions adapted from this knowledge base. In other words, our growth is your growth, and we are very proud to support you on your journey upward and onward to ever greater certainty, expansiveness, and stability,

All our professionals are on the team because they believe in our core values, and want to guide our clients toward their goals.

Benjamin Kormos, TEP, Q. Arb.

Lawyer & Arbitrator

Narayan McRae

Lawyer

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Yuri Machado

Office & Operations Manager

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Guilherme Reinaldo

Executive & Legal Assistant

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Bert Boulet C.A.- C.P.A.

Chartered Professional Accountant

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Trish Hummel

Finance Lead

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Jamal Denny

IT Service Director

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Benjamin Kormos, TEP, Q. Arb.

Lawyer & Arbitrator

Ben’s background & professional practice

Benjamin founded Kormos LLP in April, 2024, after establishing and leading a team of estate lawyers recognized province-wide, and in other regions of Canada, for their depth of knowledge and expertise, during his 15 years’ of previous experience at a mid-sized generalist firm.

Benjamin leads in a wide variety of community groups and charitable organizations, and he is a philanthropist. He assists clients in their estate planning, and represents them in wills and trust litigation, and commercial litigation. He is also an arbitrator and mediator for parties in those matters.

An insatiable curiosity for learning, the ability to adapt to new situations, and a relentless dedication to creative problem solving and strategy define Benjamin’s career and approach to the law. He grew up on a grain farm in Saskatchewan, where he learned from the daily challenges of farming, and about perseverance and creativity in his strategies.

After a short journey from Saskatchewan to Alberta for his undergrad – and back to Saskatchewan to earn his law degree – Ben settled in Calgary where he established a remarkable and diverse practice.

Benjamin leads our estate services and commercial Litigation team, including estate planning and drafting, probate and estate administration, and our estate litigation group. He is recognized for his empathy and understanding, and strategic representation, in estate litigation and commercial litigation matters.

Benjamin represents clients in a wide range of estate cases, starting from transactions before death, such as addressing pre-death transfers of land or property, power of attorney disputes, and including complex probate matters, Will interpretations, Will validity challenges. He has extensive experience with mental capacity and undue influence issues, at all stages of an estate or business matter.

In his commercial litigation practice, businesses from international corporations to local closely-held family owned businesses, frequently consult and retain Benjamin to represent them in negotiations, mediations, arbitrations, or court matters. He has extensive business litigation experience including in oil and gas construction disputes, contract disputes and collections, shareholder remedies, business transaction disputes, and senior staff and executive team matters.

Benjamin is confident that Kormos LLP will deliver a boutique, personalized experience to our clients, on all projects. He knows that satisfied clients are the fruits of his team’s investment in long-term relationships of trust and value.

What motivates him to serve his community?

Benjamin believes that growing his community is inherently rewarding, and this contribution causes ripple effects that continue beyond the eye’s perception.

During the covid-19 crisis, Benjamin served as a Canadian Bar Association Chair of the Alberta Civil Litigation and Wills & Trusts sections (Sept 2019-June, 2020). In that role, he attended the monthly briefings with the Chief Justice of the Court of Queen’s Bench and the Court’s covid-19 response team. Benjamin is keenly interested in improving the quality and caliber of legal practice in Alberta, and ensuring that our justice system remains a shining example, globally.

He is an elected director of the Canadian Bar Association’s Alberta Board of Directors, a Trustee of the Bethany Care Society, and Chair of the Sport for Calgary Foundation, and serves on other charitable organizations contributing his strategic and governance insights.

Benjamin is a past-president of the Rotary Club of Calgary West, and is the founder of Project Inovaçao Foundation, a registered Canadian charity dedicated to delivering education and seniors care to currently economically-disadvantaged community members.

He is frequently invited to lead or contribute to subject-matter panels on estate, trusts, and elder law and complex estate litigation. He is also a recognized commercial litigation counsel and frequently consults on general business and governance matters.

The rule of law, ethics, and access to justice are cherished ideals that Benjamin understands and lives in his professional and personal life, both locally and in his international project work in countries where the rule of law is less important or is overlooked.

As a natural advocate for less empowered people, and for ‘bigger picture’ social development, Benjamin’s service to others benefits his community and the legal profession.

What are Benjamin’s interests?

The same natural and genuine sense of empathy for others and their circumstances that are the core of Benjamin’s professional approach fuel his personal life. His taste for travel, community and experiences drive him to travel often, learn languages, and pursue his passion for humanist art and photography. He loves to discover and tell stories that connect people with each other.

Education and Professional Development

Bachelor of Arts (Dean’s List), University of Calgary
Bachelor of Laws (Juris Doctor), University of Saskatchewan
Qualified Arbitrator (Q. Arb)
Trust and Estate Practitioner (TEP)

Affiliations

Canadian Bar Association
- Director, Alberta Board of Directors (2023-Present)
- Chair, Wills & Trusts Section (2019-20)
- Chair, Civil Litigation Section (2019-20)
- Alberta Council Member (former)
- Construction Section
- Alternative Dispute Resolution (ADR) Section
Calgary Bar Association
Director, Estate Planning Council of Calgary (EPCC).
Law Society of Alberta
Society of Trust and Estate Practitioners (STEP)
Rotary – President, Calgary West Rotary Club (2017-18)

Publications

Legal Education Society of Alberta (Wills, Trusts & Estate, and Civil Litigation)
International Business Law Journal
Intellectual Property Journal
Criminal Law Quarterly
Alberta Law Review
Cited in:
- Chris Madsen, Military: Law and Operations (Aurora: Canada Law Book).
- Adam Montgomery, The Invisible Injured (Montreal: 2017, McGill (book)).
- Adam Montgomery, Shocked, Exhausted and Injured: The Canadian Military and Veteran’s Experience of Trauma from 1914 to 2014 (Saskatoon: 2015, Ph.D thesis).
- Kristen Howard, Hurt People in the Courtroom: an examination of offender PTSD in Canadian criminal cases (Simon Fraser University: 2009, MA Thesis).

Languages Spoken

Français (fluent)
Portuguêse (conversational)
Español (learning)

Narayan McRae

Lawyer

Narayan McRae brings to Kormos LLP a keen interest in all aspects of business law, commercial and corporate law, trusts and estate planning, and a particularly keen interest in tax law.

Prior to attending law school, Narayan earned a Bachelor of Business Administration degree with a Major in Financial Analysis from Mount Royal University, where he graduated on the Dean’s Honour Roll. He attended law school at the University of Manitoba where he further focused his interests in corporate commercial law, trusts and estates, and tax law. He was a finalist in the Robson Hall Legal Negotiations competition, and a case manager at the L. Kerry Vickar Business Law Clinic.

Narayan has professional experience at a national financial institution, where he gained significant legal exposure to anti-money laundering legislation, financial services contracts, internal banking structures and regulatory compliance, as well as securities and banking law. He also has experience preparing trust agreements for real property assets, butterfly transactions, and compliance processes and procedures for not-for-profit organizations.

Narayan articled at an established regional law firm with offices across western Canada, where he focused on high-value, complex civil litigation, as well as expanded upon his interest in corporate commercial law, corporate governance, and due diligence for complex commercial litigation matters. He seconded at an international renewable energy power generation and distribution company and delved deeply into the commercial relationships that supported that business in Canada, the United States, and Australia.

Narayan’s service to his community

Narayan believes that service to the community is an integral part of being a contributing member of society. Narayan has a deep appreciation of the value of supporting his community, through charitable organizations and volunteering. He is a member of the Legal Committee of IntegralOrg, an organization dedicated to providing 360 degree support to charitable organizations.

Narayan also supports Calgary Legal Guidance, providing legal advice relating to civil litigation, bankruptcy, employment, and wills and estates law to members of our community who are unable to afford legal representation. He has also followed one of his passions, culinary arts, by volunteering with Soup Sisters and Broth Brothers, an organization that prepares heart-warming soups and stews to donate to shelters for our unhoused community members.

Narayan supported his law school classmates through his service as the Vice President of the Manitoba Law Students Association, where he was responsible for incorporating the MLSA to control liability and financial risks, forecasting expenses and preparing and managing the budget, and maintaining all financial records to audit standards.

What are Narayan’s interests?

Narayan is naturally analytical and intellectually curious. He has a keen appreciation of the relationships between various areas of the law and how they interact to impact an individual’s life or a corporation’s operations. This sense of “what’s the big picture” stems from Narayan’s lifelong interest in puzzles and intricate problem-solving. He is energized by respectful debate and by delving deeply into the details of a problem, in order to achieve the best and most practical result for clients.

Education

Bachelor of Business Administration (Finance Major), Mount Royal University, Calgary
Juris Doctor, University of Manitoba, Winnipeg

Affiliations

Member of the Canadian Tax Foundation, International Fiscal Association,
Canadian Bar Association,
Calgary Bar Association

Guilherme Reinaldo

Executive & Legal Assistant

Guilherme’s background & professional practice

Guilherme started at Kormos LLP, as one of our founding team members in April, 2024, after working as legal assistant for the commercial and estate litigation department of a mid-sized Calgary based law firm, where he had the opportunity to acquire in-depth knowledge and strong familiarity with the Canadian judicial system and the legal profession’s culture.

Before that, Guilherme graduated law school in 2016, and obtained his Master of Laws degree in 2019, at the Federal University of Rio Grande do Norte, in Brazil. He practices in Brazil as a lawyer and earned profile in the Brazilian judicial system from his decisive role in landmark cases, with considerable social and media coverage, such as his role as a key member of the legal team that undertook parliamentary investigations into state government expenditures on COVID-19 supplies

A newcomer to Canada and permanent resident, his passion for the rule of law impelled him to pursue new challenges in the Common Law, and Guilherme is currently looking forward to immersing into the Canadian legal community, both through legal research and legal practice. He is completing the National Committee of Accreditation’s process to practice law in Alberta.

Guilherme leads our team of support staff in the estate services and commercial litigation team, ensuring that our firm’s values and procedures, in each nuance, are preserved an delivered to our clients. He is recognized for his talents in strategy and planning, objective, clear communication, and pro-activeness, even in the most crucial moments, which he is proud to say delivers a personalized experience to our clients.

What motivates him to serve his community?

Being familiar with judicial systems where the rule of law is constantly overlooked, Guilherme strongly believes that improving the quality of legal discourse, and research, in a country or state is a pre-requisite for sustainable economic development.

In this context, Guilherme has volunteered as the practice coordinator for several research groups in his home country, during which he authored or co-authored 17 published papers and book chapters, mostly dedicated to improving the research approach for legal studies.

His unrelenting fight for social justice in Brazil permitted him to work side-by-side with university students in habeas corpus cases (to fight for his clients’ liberty), representing individuals who are not able to afford to hire a lawyer. He also volunteered as an assistant professor at the Federal University of Rio Grande do Norte, sharing his knowledge to benefit his community and the legal profession.

What are Guilherme’s interests?

Guilherme’s natural curiosity leads him to constantly seek and embrace new experiences, which motivates him to always be open to respectful dialogue and developing new and strong relationships.

Education and Professional Development

Bachelor of Law, Universidade Federal do Rio Grande do Norte.
Master of Laws (LLM), Universidade Federal do Rio Grande do Norte.

Affiliations

Ordem dos Advogados do Brasil (Brazilian bar association) (2016-Present).

Publications

Política Criminal.
Revista Constituição e Garantia de Direitos.
Revista Eleitoral do Tribunal Regional Eleitoral
Revista Transgressões
O Código de processo criminal de 1832 e o Código de Processo Penal de 1941 em sua redação originária.
Pacote Anticrime: Temas Relevantes.
Crime, Violência e Segurança Pública: Apontamentos para uma política de Estado.
Direito e Linguagem nas Decisões Criminais.
Jurisdição, Processo e Decisão Judicial.
Drogas e Punitivismo.
Cited in more than 30 publications.

Other Languages Spoken

Português (Fluent)
Español (Fluent)

Bert Boulet C.A.- C.P.A.

Chartered Professional Accountant

Bert Boulet Chartered Professional Accountant

Bert graduated from Concordia University in 1991 after having gained his Bachelor of Commerce degree with an Accounting Major certification. A member of the Institute of Chartered Professional Accountants of Alberta and Canada, Bert started his accounting career with a local Calgary accounting firm, Shannon Schroeder CA’s. After receiving his designation, he entered the corporate world as Corporate Controller for Jager Industries. He moved on to become the CFO of Big Rock Brewery and this, in turn, enabled him to gain a wealth of experience and knowledge not only in the area of management accounting but also in corporate finance and contract negotiations.

Armed with an immeasurable skill set and a solid foundation on which to grow, in 2000 Bert, along with two partners, started his own practice tailoring to the needs of private entrepreneurial clients. In 2013, this well-established company was approached and eventually merged with a national accounting firm that also offered a select client base. With the merger came an unrivalled and combined superior background of accounting, tax planning and mergers and acquisitions.

Knowing his passion was always in working with private, entrepreneurial clients, in 2015 Bert decided to open his own practice, Boulet & Company LLP, offering clients estate and tax planning services and advice, as well as assistance in financial planning, mergers and acquisitions, corporate/personal financial statements and income/ tax returns. In 2020, with a staff of 15, Bert decided it was time to think about early retirement. At this point, Bert sold his practice and planned his long-awaited move to the peace and tranquility of Invermere, BC.

Bert soon realized that he was not ready for retirement and very quickly found he was missing the entrepreneurial spirit that comes with working alongside business leaders in the corporate world. With this in mind, Bert started up his most recent and current company, Bert Boulet Professional Corporation. Bert is able to offer a select number of clients corporate management consulting, financial and strategic planning advice and tax and estate planning services.

The motivation behind wanting to get involved in the local community…

Bert has always had a willingness to help others and give back to the local community in any way possible. Some of his past volunteer positions include Chair of International Committee for the Rotary Club, Committee Member of the Rotary Flames, and Gift and Committee Member of Rotary Challenger Park. He has also been involved with the Make A wish Foundation.

When not working in his home office, Bert can be found volunteering at Groundswell Community Greenhouse and Gardens in Invermere. He spends his time putting his practical and organisational skills to use (he is an avid woodworker) to help maintain and improve the greenhouse and grounds for the benefit of the local community.

Bert’s interests…

Bert is constantly seeking ways to embark on new experiences and to take on challenges that enable him to continue to grow, not just in the world of finance and accounting but also for pleasure. He has been instrumental in financing and building new homes in the local area and has recently gained his Owner Builder’s License in BC for the second time. Other hobbies include establishing his diverse and unique wine collection – Bert is a firm believer that you must have extensive experience and knowledge of a product before you embark on a quest to start your own collection! Bert also enjoys the challenge that comes with playing some of the best golf courses in the Valley whilst enjoying the splendour of the surrounding mountains

Education and Professional Development

Bachelor of Commerce, Concordia University

Chartered Accountant, Chartered Professional Accountant

Affiliations

Chartered Professional Accountants of Alberta

Chartered Professional Accountants Canada