Practice Areas - Business Law
- Taxation
- Pension and Profit Sharing Plans
- Executive Compensation
- Estate Planning
- Corporate Tax Planning
- Employee Benefits
- Employee Stock Ownership Plans
| - ERISA
- COBRA
- Retirement Benefit Plans
- Deferred Compensation
- Fringe Benefits
- Flexible Benefits Plans
- Health Benefits
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| University | Baldwin-Wallace College, B.S., 1967 |
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| Law School | Harvard University Law School, J.D., 1970 |
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| Admitted | 1970, Ohio; 1971, U.S. Tax Court; 1974, U.S. Supreme Court |
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| Born | Dennison, Ohio, 1945 |
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| ISLN | 903209906 |
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