Admitted
1981, Oregon; 1984, Washington
Law School
Gonzaga Univ., J.D., magna cum laude, 1981; Univ. of Florida, LL.M., Taxation, 1982
Law School Graduation Year
1982
College
Univ. of California, B.A., 1978
Memberships
Oregon State Bar; American Bar Assoc
Biographical
Adjunct Professor, Gonzaga Univ. School of Law. Author: Eroding the Tax Benefits of Wraparound Annuities: An Analysis of Revenue Ruling 81-225, U. Fla. L. Rev., Tax Edition, 1981; Estate and Income Tax Planning with Qualified Retirement Plan Benefits, Taxation for Individuals, vol. 16 no. 1; TAMRA: Selected Pension Changes, Taxation for Individuals, vol. 13 no. 4; Adding Qualified Retirement Plan and IRA Benefits to the Estate Planning Mix, Taxation for Individuals, vol. 16, no. 4; Chapter 13: Estate Planning for Retirement Plans and IRAs; Price on Contemporary Estate Planning, Little-Brown (1996). Fellow, Amer. College of Trust and Estate Counsel.