Admitted
1982, Illinois; 1987, U.S. Tax Court; 1995, Oregon
Law School
DePaul University, J.D., 1982
Law School Graduation Year
1982
College
Loyola University, B.B.A, 1977; DePaul University, M.S.T., 1983
Memberships
Illinois State and American Bar Associations; Oregon State Bar.
Biographical
Author, Journal of Taxation of Employee Benefits: Health and Welfare Benefits Law: Constant Refinement Means Practitioner Awareness is Critical, 2000; IRS Finally Issues New Cobra Regulations, 1999; Adoption Assistance: The Newest Tax-Favored Employee Benefit, 1998; Creditable Coverage Certification Rules Under HIPAA Impose Another Administrative Burden for Employers, 1997; New Cafeteria Plan Regulations Remove Conflicts with FMLA Mandates, 1996; Employee Benefits Claim Litigation: Staying One Step Ahead of Your Adversary, 1996; Avoiding the Welfare Benefit Plan Annual Reporting Landmines, 1996; Co-Author, Welfare Plans Increasingly Require ERISA Expertise, 1993. Author: VEBAs, Cafeteria Plans and Other Fringe Benefit Plans, AICPA Coursebook, 1999; Designing Severance Packages, RIA Group, 1998; Taxation of Health and Welfare Benefits, Warren Gorham Lamont, 1994 Debunking the Myths About Severance Pay, Journal of Compensation and Benefits, 1992; Revised Age-Discrimination Law Covers Plans for Older Workers, The National Law Journal, 1991. Revenue Agent, Internal Revenue Service, 1977-1981; Member, Editorial Advisory Board, Journal of Taxation of Employee Benefits, 1996-2000.