Admitted
1975, Tennessee; 1976, U.S. District Court, Western District of Tennessee; 1979, U.S. Tax Court; 1984, U.S. Supreme Court; 1988, U.S. Court of Appeals, Sixth Circuit
Law School
Memphis State University, J.D., 1974
Law School Graduation Year
1974
College
Southern Methodist University, B.A., 1969
Memberships
Memphis Bar Association (Chairman, Employee Benefits Section, 1994-1995); Tennessee Bar Association; American Bar Association (Member, Committee on Employee Benefits, Section on Taxation, 1984—; Co-Chair, Subcommittee on COBRA,Welfare Plan and Design Issues and Legislation, 2003); Southern Employee Benefits Conference; Greater Memphis Employee Benefits Council; Estate Planning Council of Memphis; Memphis Business Group on Health (Director, 1996-2003).
Biographical
Beta Theta Pi; Delta Theta Phi. Co-Author: Planning for Qualified Plan and IRA Distributions, 9 Probate & Property 13, Nov/Dec 1995. Author: Drafting 401(k) Plan Claims and Appeal Procedures, (2parts) 8 Panel Publishers 401(k) Advisor 9, Sept. 2001, 9 Panel Publishers 401(k) Advisor 2, Feb. 2002; IRS Updates EPCRS, 9 Panel Publishers 401(k) Advisor 8, August 2002; Changing 401(k) Plan Optional Forms of Benefit, 9 Panel Publishers 401(k) Advisor 12, December 2002. Listed in Best Lawyers in America (Employee Benefits Section for Tennessee, 1987—. Member, IRS EP/EO Gulf Coast Area Council, 2001—.
Military
Lieut., USNR, 1969-1972