Admitted
1974, Pennsylvania
Law School
University of North Carolina, J.D., magna cum laude, 1974
Law School Graduation Year
1974
College
Wharton School of the University of Pennsylvania, B.S., Economics, 1970
Memberships
Chester County (Member, Estates and Trusts Section) Delaware State (Member, Sections on: Estates and Trusts; Taxation), Pennsylvania (Member, Sections on: Taxation; Elder Law) and American (Member, Sections on: Taxation; Real Property, Probate and Trust Law) Bar Associations; Estate Planning Council of Chester County.
Biographical
Order of the Coif. Member, University of North Carolina Law Review. Author: Hayes and Wall, Fiduciary Discretion, Where's the Better Part of Valor, Trusts & Estates (May 1993); Berall, Hayes and Walsh, TC Okays Grantor's Power to Replace Independent Trustee, Estate Planning (April 1994). Adjunct Professor, Widener University School of Law, 1986-1993. Member, 1983-1987 and Chairman, 1985-1987, Taxation Committee, American Banker's Association. President, Estate Planning Council of Delaware, 1989-1990. Chairman, Wilmington Tax Group, 1980-1981.