Admitted
1972, New York; 1973, U.S. Court of Military Appeals; 1976, Kansas, U.S. Tax Court and U.S. Supreme Court
Law School
New York University, J.D., cum laude, 1971; New York University, LL.M. in Taxation, 1976
Law School Graduation Year
1976
College
University of Kansas, B.A., with highest distinction, 1968
Biographical
Phi Beta Kappa; Omicron Delta Kappa. Root-Tilden Scholar. Note and Comment Editor, New York University Law Review, 1970-1971. Author: Defined Contribution Health Plans: Recent IRS Guidance for HRAs: Planning and Unresolved Issues, 401 (k) Advisor, 2002; Family Wealth Transfer and Education Benefits After EGTRRA, ALI-ABA Estate Planning Course Materials Journal, 2002; Pension Plan Mergers into 401 (k) and Profit Sharing Plans After Rev. Rul. 2002-42, 401 (k) Advisor, 2002; EGTRRA Wealth Transfer and Education Changes, ALI-ABA Course Materials Journal, 2002; Unreasonable Compensation: Pediatric Surgical Poses Major New Threat, Journal of Taxation, 2002; The New IRS Required Minimum Distribution Regulations, The 401(k) Advisor, 2001;Limited Liability Company and Partnership Answer Book, 1999. Co-Author: Kansas Corporation Law and Practice (Including Tax Aspects), 1992. Editor, 401(K) Advisor, 1997—. Lecturer in Tax Law, University of Kansas Law School, 1976-1979 and University of Missouri at Kansas City, 1977-1979. Chair, ABA Tax Section Personal Services Organization Committee, 1994-1996. President, Tax Section, Kansas Bar Association, 1984-1985. Kansas Bar Association representative, Kansas Tax Institute, 1980—. Best Lawyers in America, 1993-1999. Life Member, American Tax Policy Institute. President: Small Business Council of America, 1994—; Leading U.S. Tax Lawyers, 1997—. Fellow: American College of Tax Counsel; American College of Employee Benefits Counsel.
Military
Lt., JAGC, U.S. Navy, 1972-1975