Delta Theta Phi. Certified Public Accountant, Florida, 1969. Author: "Regressive Taxation under IRC Sections 121 and 1034," Taxes-The Tax Magazine, September, 1969; "Recent Litigation Highlights New Obstacles for Florida Timber Owners Seeking Long Term Capital Gains Treatment for Receipts under Timber Cutting Contracts," The Florida Bar Journal, July, 1975. Co-Author: "Administration of Trusts in Florida," The Florida Bar, 1981; "Charitable Alternatives for Retirement Accumulation," The Review of Taxation of Individuals, Fall, 1992; "Charitable Gift Annuities: Opening the Door for Smaller Split Interest Gifts", Actionline, The Florida Bar, Spring, 1999; "Florida Homestead: A Difficult Post-Mortem Estate Tax Planning Property," The Florida Bar Journal, January, 2002.
(Board Certified Wills, Trusts and Estates Lawyer, and Tax Lawyer, Florida Bar Board of Legal Specialization and Education)
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