PROFESSIONAL CREDENTIALS:

• Certified Public Accountant - California

SPECIALTY AREAS:

• Construction Estate and Gift Tax Planning
• Litigation Support Not for Profit Entities
• Real Estate Trust Management

AFFILIATIONS:

• American Institute of Certified Public Accountants - Including their Tax Section
• California Society of Certified Public Accountants
• Fresno Estate Planning Council

CIVIC INVOLVEMENT:

• Treasurer - Rotary Club of East Fresno

EDUCATION:

• Bachelor of Arts, Bacteriology; University of California - Berkeley, 1974