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San Diego County and American Bar Associations State Bar of California.

San Diego County Bar Association Member, Sections on Taxation Corporation Estate Planning State Bar of California.

American Bar Association Member, Taxation Section, 1990—.

Santa Clara County Member Taxation Section and Estate Planning, Trust and Probate Section and American Bar Associations State Bar of California Member, Executive Committee, Taxation Section Past Chair, Estate and Gift Tax Committee of the Taxation S

Orange County and American Bar Associations State Bar of California Christian Legal Society American Judicature Society The Association of Trial Lawyers of America.

Los Angeles County, Orange County, Federal and American Member, Section on Taxation Past-Chair, Committee on Employment Taxes Co-Chairman, Section 6672 Task Force Bar Associations State Bar of California Member, Section on Taxation.

State Bar of California American Bar Association.

San Fernando Valley and Los Angeles County Bar Associations.