Received Bachelor’s degree in Business Administration from the University of Rhode  Island in 1988, with a major in Accounting.  Member of AICPA and FICPA.  Certified in Florida in 1994.  Career includes over 25 years of varied public accounting experience, such as individual and business tax planning, with emphasis on high net worth individuals.  Has been with the Firm since 1989.  Specializes primarily in gift, estate and trust tax issues.