San Diego County Bar Association State Bar of Arizona State Bar of California American Board of Trial Advocates San Diego Defense Lawyers Member, Board of Directors, 1987-1988 Barrister Club Member, Board of Directors, 1984-1985 San Diego Busine

Sacramento County Bar Association Member, Sections on Tax Real Estate State Bar of California Member, Sections on Tax Real Estate Society of California Accountants Member, Section on Tax California Society of Certified Public Accountants Mem

State Bar of California Past Member, Tax Section California Society of Certified Public Accountants President, Cal CPA, Sacramento Chapter, 2002 Chair, Real Estate Committee Committee Member, SCA, Calsa Leadership Committee.

State Bar of California Utah State Bar Hawaii State Bar Association.

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

Beverly Hills Former Chair, Probate Section, Los Angeles County Former Chair, Estate and Gift Tax Section and American Member, Sections on Taxation Probate and Trust Law Bar Associations State Bar of California Member, Sections on Tax Probate.

San Diego, Washington State and American Member, Business Bankruptcy Committee Bar Associations State Bar of California State Bar of Arizona.

New York State Bar Association Member, Committee on Foreign Activities of U.S. Taxpayers, 1996— and Committee on U.S. Activities of Foreign Taxpayers, 1996—, Tax Section.