Admitted
1977, Missouri; 1982, U.S. Tax Court; 1987, Kansas
Law School
University of Missouri at Kansas City, J.D., with distinction, 1977; New York University, LL.M. in Taxation, 1978
Law School Graduation Year
1978
College
Tulane University of Louisiana, B.A., cum laude, 1974
Biographical
Phi Beta Kappa. Staff Member, University of Missouri at Kansas City Law Review, 1976-1977. Author: Rulings on Sales Proceeds May Create Serious Obstacle for ESOP Fiduciaries, Journal of Taxation of Employee Benefits, January/February, 1995; Protection of Retirement Assets From Creditors More Clouded Since Patterson v. Shumate, Journal of Taxation of Employee Benefits, March/April, 1995; Rulings on Sales Proceeds May Create Serious Obstacle for ESOP Fiduciaries, Journal of Employee Ownership Law and Finance, Winter, 1996. Board of Directors, 1986-1989, Heart of America Tax Institute, 1985. Member: Legislative and Regulatory Committee, The ESOP Association.