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CECIL G. HUMES, CPA is the firm’s tax partner. His expertise is directed primarily to advising clients on:tax matters income tax impact estate and gift tax compliance issues As the firm’s pension and profit sharing plan specialist, Cecil develops plans and performs plan administration for many of the firm’s defined contribution plan clients. He also works with many of the firm’s clients on employee benefits planning.Cecil joined Linkenheimer in 1964 after graduation from San Diego State University with a major in accounting. He has completed many graduate tax courses at Golden Gate University in San Francisco.In 1969 Cecil became a partner in the firm. From 1976 1983, he served on a statewide committee for the California Society of CPAs on insurance coverages for accountants, including two years as chairman.From 1984 1986, he served on the American Institute of CPAs national committee for insurance coverage's for accountants.Cecil and his wife Gerry have three adult sons. He is a member of a local Rotary Club where he serves as treasurer. | 