Private practice since 1975; with HellerEhrman from January 1977 to March 2001 and KPMG from April 2001 to May 2004. 

Education:  Pomona College (B.A. 1968); School of Law (Boalt Hall), University of California at Berkeley (J.D. 1971); New York University (LL.M. in Taxation 1973).

Clerkships:  United States Tax Court, Washington, D.C., 1973-75; Oregon Supreme Court, 1971-72.

 Speaking, etc.:  Extensive speaking at tax seminars sponsored by TEI (National, Santa Clara, Portland, San Diego), PLI, CEB, Share Data, National Association of Stock Plan Administrators, others.  Various publications.