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Born Youngstown, Ohio, January 24, 1962; admitted to bar, 1988, North Carolina; 1989, U.S. Tax Court; 1993, South Carolina. Education: University of North Carolina (B.S., 1984); Wake Forest University (J.D., cum laude, 1987); Babcock Graduate School of Management (M.B.A., with distinction, 1988). Certified Public Accountant, North Carolina, 1989. Certified Management Accountant, North Carolina, 1992. Certified Financial Analyst, 1992. Author: "Breaking up is Hard to Do: A Tax Guide to Changing Partners and LLC Members", 15 Tax Management Real Estate Journal 291 (October 6, 1999); "The Living Trust vs. Probate: Which is Right For You" NCACPA Interim Report, September 1991; "Debtor Tax Issues in Foreclosure," American Bar Association, Annual Meeting, 1992 (San Antonio, TX); "Estate Planning for the New Medicaid Rules", Gaston County Bar, 1664; "Tax and Estate Planning with Family Limited Partnerships", NCACPA Foothills Chapter, October, 1996; "Discontinuation, Termination and Continuation of Partnerships and Partnership Interests", Sixteen Annual J. Nelson Young Tax Institute, 1997; "Tax Issues in Exit Strategies for the Family Partnership or Limited Liability Company", 38 Tax Management Memorandum 275 (1997); "Partnerships: Dinosaur or Dynamo", American Association of Attorney-CPA's Annual Meeting )1998). Co-Author; "Owning Assets in Trust Results in Tax and Non-Tax Benefits", Estate Planning, September/October 1992; "Bankruptcy and Taxes", J. Nelson Young Tax Institute, 1994; "Using Trusts to Meet the Needs of Your Elderly Clients", NORTH CAROLINA ELDER LAW: TAKING CONTROL OF THE PLANNING PROCESS, National Business Institute, 1994; "Bankruptcy and Taxes", 10 Tax Management Real Estate Law Journal (October 5, 19994); "Using Bankruptcy to Remove Tax Liabilities Successfully", Mecklenburg County Bar Continuing Education (October 28, 1994); "Crossing the Mine Field: Managing the Bankruptcy Case with Tax Liabilities", N.C. Bar Foundation 17th Annual Bankruptcy Institute, 1994; "Help is Available for the Insolvent Taxpayer", South Carolina Lawyer, (March/April, 1995); Technical Reviewer, STRUCTURING AGREEMENTS FOR TAX SAVINGS, AICPA Continuing Professional Education Course Book, 1994. Member: Gaston County, North Carolina and American (Member:, Section of Taxation) Bar Associations; North Carolina State Bar; South Carolina State Bar; North Carolina Association of Certified Public Accountants (Foothills Chapter: President, 1990; Director, 1991-1994); American Institute of Certified Public Accounts; National Association of Accountants; Association for Investment Management and Research; Financial Analysis Federation; Graduate Facility of the University of North Carolina at Charlotte, Board Certified Specialists in Estate Planning and Probate Law, North Carolina State Board of Legal Specialization. Practice Areas: Local Taxation; State Taxation; Federal Taxation, Real Estate Development; Syndication; Securities Arbitration; Mergers and Acquisitions; Estate Planning.
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