Admitted
1988, New York, U.S. Tax Court and U.S. Court of Federal Claims; 1990, California
Law School
Yale University, J.D., 1987
Law School Graduation Year
1987
College
Wesleyan University, B.A., with high honors, 1984
Memberships
State Bar of California; New York State (Member, Tax Section, Committee on Partnerships) and American (Member, Tax Section, Committee on Partnerships) Bar Associations.
Biographical
Phi Beta Kappa. Recipient, Claude R. Lambe Fellowship. Member, Editorial Board, Journal of State Taxation. Author: How Will Treasury's Proposed Check-the-Box Regulations Affect Fund Agreements? 36 Venture Capital Journal 8 (August 1996); Choice of Entity: Should You Use a C Corporation, S Corporation or Limited Liability Company, Pratt's Guide to Venture Capital Sources, Securities Data Publishing, Inc., 1995; Limited Liability Companies Finally Arrive for Venture Capital Firms, 34 Venture Capital Journal 11 (November 1994); Securities Investment Partnerships: California Taxation of Nonresident Partners, 12 Journal of State Taxation 72 (Summer 1993); Multi-tier Partnerships Can Pay General Partners for Results and Avoid Guaranteed Payments, 10 Journal of Taxation of Investments 83 (Winter 1993); California Reduces Withholding Risks for General Partners of Venture Funds, 32 Venture Capital Journal 10 (October 1992); Employee Partners: The Quest for Dual Status, 1 California Tax Lawyer 3 (Fall 1991). Co-Author: Chapter, Limited Liability Companies, in Marsh's California Corporation Law, 4th ed., 1999; with Glen A. Kohl, Tax Benefits Associated with Qualified Small Business Stock, 2 Venture Capital Review 43 (Spring 1998); with Eric W. Wright, Distribution Provisions in Venture Capital Fund Agreements, 1 Venture Capital Review 41 (November 1997). Contributing Author, Guide to Organizing and Operating a Limited Liability Company in California, Partnerships and Unincorporated Business Organizations Committee, Business Law Section, State Bar of California, 1995. Co-Editor, The Limited Liability Company: A New Form of Business Organization. Consultant and Contributing Editor, Forming and Operating California Limited Liability Companies, 1996. Lecturer: American Bar Association; State Bar of California; Robertson, Stephens & Company Venture Capital/CFO Conference; Institute for International Research Forum on Venture Capital; Stanford University/Silicon Valley Venture Forum; National Busin