Admitted
1975, California and U.S. District Court, Central District of California; 1984, U.S. Supreme Court; 1985, U.S. Court of Appeals for the Ninth Circuit; 1991, U.S. Tax Court
Law School
University of Santa Clara, J.D., 1974
Law School Graduation Year
1974
College
University of Santa Clara, B.A., 1971; Wharton School of Economics, University of Pennsylvania
Memberships
Los Angeles Bar Association; State Bar of California (Member, Sections on: Labor and Employment Law; Estate Planning, Trust and Probate); International Foundation of Employee Benefit Plans
Biographical
(Certified Employee Benefit Specialist, 1985). Lecturer, San Jose State University, 1975. Member, Advisory Board, Tax and Legal Consultant, American Lupus Foundation, 1983—. Member, Alumni Board of Directors, University of Santa Clara, 1984—. Publications: Chapter 5 Income and Principal California Trust Administration, Revised 2000, Continuing Education of the Bar; Chapter 7 Taxation of Trusts, California Trust Administration, Revised, 2000—, Continuing Education of the Bar; Chapter 7 Taxation of Trusts, California Trust Administration, Revised 1999, Continuing Education of the Bar. California; Reasonable Compensation: Pushing the (Pay) Envelope, Southern Federal Tax Institute, 1996; Discrimination in Benefits and Coverage: 410(a)(26), 410(b) and 401(a)(4); 17th Advanced Pension Seminar materials, Corbel & Co., (1990). Participant Loans; Plan Horizons, The Official Publication of the National Institute of Pension Administrators, (1989). Lecturer/Panelist: Advanced Issues for California Tax Exempt Organizations, Lorman January 2001; Exempt Organizations and Charitable Giving, Lorman Educational Services, 1999 and 2000; Estate and Tax Planning for Qualified Retirement Plans & IRA's in California, National Business Institute, 1999; IRS Audits of Qualified Plans and section 414(m)(n)(o) Concerns. Current Regulation of Retirement Plans. Member, Steering Committee of the Employee Benefits Committee of the State Bar on Taxation, 1991. Fellow, International Society of Certified Employee Benefit Specialists.