4014 Tax Law Lawyers

St. Petersburg Bar Association Chairman, Tax Section, 1990 Membership Chairman, 1989 The Florida Bar Florida Institute of Certified Public Accountants Suncoast Estate Planning Council Charter Member American Association of Attorney/Certified Publ

The Association of the Bar of the City of New York New York State Bar Association.

The Florida Bar American Bar Association American Trial Lawyers Association.

Utah State Bar American Bar Association.

Denver, Colorado and Nebraska State Bar Associations Centennial Estate Planning Council Past President.

Columbus, Ohio State, Illinois State, Virginia and American Bar Associations American Institute and Ohio Society of Certified Public Accountants

Cincinnati, Ohio State and American Bar Associations.

Connecticut Member, Sections on Taxation and Estates and Probate, New York State and American Bar Associations.