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|CO||Administrative - Not authorized to practice||1986||06/15/2016|
|The CPA Journal||Partnerships, LLCs and S Corporations,||2002|
|The CPA Journal||Creditors Rights Against Tax Qualified Plans and IRA's,||2000|
|The CPA Journal||Nonqualified Deferred Compensation Agreements: Tax and Accounting Implications,||1998|
|The Tax Adviser (AICPA)||Avoiding the Section 7206(2) Criminal Tax Penalty for False or Fraudulent Return Preparation,||1998|
|The CPA Journal||IRA’s After TRA ’97,||1998|
|The Tax Adviser (AICPA)||on the Substance of S Stock Transfers,||1997|
|The Tax Adviser (AICPA)||Considerations in Determining Whether to Elect S Corporation or LLC Status,||1996|
|Ohio CPA Journal||Deferred Compensation Agreements and ERISA Pension Plan Compliance,||1996|
|The Tax Adviser (AICPA)||Nonqualified Deferred Compensation Arrangements,||1995|
|Ohio CPA Journal||Income Tax Distinctions Between S Corporations and Limited Liability Companies,||1995|
|The Tax Adviser (AICPA)||Providing Life Insurance and Other Incidental Benefits Through Qualified Retirement Plans After TEFRA||1984|
|The Tax Adviser (AICPA)||Functional Disparity Between Section 336 and 337 Liquidations,||1984|
|The Tax Adviser (AICPA)||Discriminatory Methods of Compensating Key Employees in Closely Held Corporations,||1984|
|Cleveland State University - Cleveland-Marshall College of Law||Law||JD - Juris Doctor||1979|
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