Admitted
1983, Oklahoma; 1995, Virginia. (Not admitted in District of Columbia)
Law School
University of Arizona College of Law, J.D., 1982
Law School Graduation Year
1982
College
Ohio Northern University, B.A., 1979
Memberships
American Bar Association (Member, Joint Committee on Employee Benefits; Chair, Self-Correction and Administrative Practices Subcommittee, Employee Benefits Committee, Section on Taxation; Employee Benefits Committee, Tort and Insurance Practice Section); United States Tax Court Bar; United States Supreme Court Bar.
Biographical
1999 Distinguished Author, BNA Tax Management Inc. Elected Fellow, American College of Employee Benefits Counsel, 2003. Listed in Who's Who in American Law. Author: Qualified Plans—Taxation of Distributions, BNA Tax Management Inc. portfolio; Employee Benefits for Small and Mid-Sized Employers, BNA Tax Management Inc. portfolio; Bankruptcy Issues in Employee Benefits, Employee Benefits Law, 3rd Edition, American Bar Association; Employee Benefit Plan Issues Resulting from Insurance Company Demutualizations: An Overview of Welfare Benefit Plan Issues, ALI-ABA, 2001; Current Issues Facing Fiduciaries of Plans with Participant—Directed Investments, ALI-ABA, 2002. Speaker: Fiduciary Responsibilities of Employers Sponsoring Health Plans, American Bar Association (ABA) Annual Meeting, 2003; COBRA Update, ABA Joint Committee on Employee Benefits, 2003; 403(b) and 457 Plans: Working Together, Association of School Business Officials, 2002; Claims Procedures for Group Health, Disability and Other Welfare Plans, ABA Health and Welfare National Institute, 2002 and 2003. Speaker, IRS and DOL Plan Correction Programs, AICPA, 2003. Member: Advisory Council to Board of Directors, American Benefits Council; Association of School Business Officials; National Association of Government Defined Contribution Administrators; National Practitioners' Forum for TE/GE Employee Plans Team Audit. Chair-elect, Legislative Subcommittee, Government Affairs Committee, American Society of Pension Actuaries.