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Education: Yale University (B.A., magna cum laude, Phi Beta Kappa; Omicron Delta Epsilon, 1967); Harvard University (J.D., 1970).

Bar Admissions: 1970, Ohio; 1976, U.S. Tax Court; 1982, Florida; 1985, U.S. Supreme Court; 1985, Colorado (INACTIVE); 1989, New York.

Member: Lorain County and Florida Bar Associations; Yale Alumni Association of Cleveland (Trustee and past President); Lorain County Community College Foundation (Trustee and past Chairman); Baldwin-Wallace College Business Advisory Group; and Director/Trustee to over 100 other corporate boards (for-profit and non-profit).

Areas of Practice: Business Organizations and Tax; Choice of Entities and Structuring; Business Ownership and Management Succession Planning; Mergers and Acquisitions.