Admitted
1988, North Carolina; 1989, U.S. Tax Court; 1993, South Carolina
Law School
Wake Forest University, J.D., cum laude, 1987
Law School Graduation Year
1987
College
University of North Carolina, B.S., 1984; Babcock Graduate School of Management, M.B.A., with distin
Memberships
Gaston County, North Carolina and American (Member, Section of Taxation) Bar Associations; North Carolina State Bar; South Carolina State Bar; North Carolina Association of Certified Public Accountants (Foothills Chapter: President, 1990; Director, 1991-1994); American Institute of Certified Public Accountants; National Association of Accountants; Association for Investment Management and Research; Financial Analysts Federation; Western Piedmont Estate Planning Council; Graduate Faculty of the University of North Carolina at Charlotte.
Biographical
Certified Public Accountant, North Carolina, 1989. Certified Management Accountant, North Carolina, 1992. Chartered Financial Analyst, 1992. Author: Breaking up is Hard to Do: A Tax Guide to Changing Partners and LLC Members, 15 Tax Management Real Estate Journal 291 (October 6, 1999); The Living Trust vs. Probate: Which is Right For You? NCACPA Interim Report, September, 1991; Debtor Tax Issues in Foreclosure, American Bar Association, Annual Meeting, 1992 (San Antonio, TX); Estate Planning for the New Medicaid Rules, Gaston County Bar, 1994; Tax and Estate Planning with Family Limited Partnerships, NCACPA Foothills Chapter, October, 1996; Discontinuation, Termination and Continuation of Partnerships and Partnership Interests, Sixteenth Annual J. Nelson Young Tax Institute, 1997; Tax Issues in Exit Strategies for the Family Partnership or Limited Liability Company, 38 Tax Management Memorandum 275 (1997); Partnerships: Dinosaur or Dynamo, American Association of Attorney-CPA's Annual Meeting (1998). Co-Author: Owning Assets in Trust Results in Tax and Nontax Benefits, Estate Planning, September/October 1992; Bankruptcy and Taxes, J. Nelson Young Tax Institute, 1994; Using Trusts to Meet the Needs of Your Elderly Client, NORTH CAROLINA ELDER LAW: TAKING CONTROL OF THE PLANNING PROCESS, National Business Institute, 1994; Bankruptcy and Taxes, 10 Tax Management Real Estate Law Journal (October 5, 1994); Using Bankruptcy to Resolve Tax Liabilities Successfully, Mecklenburg County Bar Continuing Education (October 28, 1994); Crossing the Mine Field: Managing the Bankruptcy Case with Tax Liabilities, N.C. Bar Foundation 17th Annual Bankruptcy Institute, 1994; Help is Available for the Insolvent Taxpayer, South Carolina Lawyer, (March/April, 1995). Technical Reviewer, STRUCTURING AGREEMENTS FOR TAX SAVINGS, AICPA Continuing Professional Education Course Book, 1994. (Board Certified Specialist in Estate Planning and Probate Law, North Carolina State Board of Legal Specialization)