Professional Licenses, Education & Associations:

• Certified Public Accountant, Washington, 1970
   
  • B.A. in Accounting, University of Washington, 1967
    • Beta Alpha Psi accounting honorary
       
  • Washington Society of Certified Public Accountants
  • American Institute of Certified Public Accountants
    • Certified in Financial Forensics, 2009
       
• Washington State Bar Association, 1971
   
  • LL.M. in Taxation, University of Washington School of Law, 1998
     
  • J.D. in Law, University of Washington School of Law, 1971
    • Order of the Coif legal honorary
       
  • Comments Editor, Washington Law Review, 1970
    • Comment - Auditors’ Third Party Liability; An Ill-Considered Extension
    • of the Law, 46 Wash. L. Rev. 675 (1971)
       
• Business Insolvency Specialist
   
  • Certified Insolvency and Restructuring Advisor, 2002
    • Association of Insolvency and Restructuring Advisors 
    • American Bankruptcy Institute
    • - Taxation Committee Education Director, 2009
      
    • Turnaround Management Association
    • - Certified Turnaround Professional examinations completed, 2009

Professional Employment & Activities:

• Public Accounting:
   
  • Tax partner, Dawson & Gerbic, LLP, 1984-present
  • Tax partner, Kueckelhan, Crutcher & Co. CPAs, 1979-1984
  • Tax manager, Ernst & Ernst CPAs, 1973-1979
  • Management consulting supervisor, Ernst & Ernst CPAs, 1970-1973
  • Auditing senior accountant, Ernst & Ernst CPAs, 1967-1970
     
• Other:
   
  • Adjunct professor in Limited Liability Company Taxation, University of Washington
    • School of Law, 1999-2001
  • Treasurer, Washington Law School Foundation, 1977-1980
  • Instructor in Income Taxation, The American College, 1975-1977
  • Staff sergeant, U.S. Army 12th Special Forces Group (Abn. Res.), 1967-1973

Recent Professional Presentations:

• Significant Federal Tax Implications of Debt Discharge in Insolvency
  • Washington State Bar Association Business Law Section Midyear, 2002
     
• Opportunities and Surprises in Business Valuations
  • Northwest Turnaround Management Association, 2003
     
• Flow-Through Entity Traps and Opportunities in Bankruptcy
  • Oregon State Bar Association Northwest Bankruptcy Institute, 2003
     
• Debt Relief as the Drug of Choice: Avoiding Severe Tax and Financial Statement Reactions
  • Eastern District of Washington Bankruptcy Bar Association Seminar & Retreat, 2003
     
• Cancellation of Indebtedness Income Timing Issues
  • Association of Insolvency and Restructuring Advisors, 2006
     
• Individual Bankruptcy Estate Immunity to Alternative Minimum Tax - An Improbable Urban Legend
  • Association of Insolvency and Restructuring Advisors, 2007
     
• Ethical Issues for Small Practitioners - Confidentiality & Fiduciary Responsibility Issues
  • Association of Insolvency and Restructuring Advisors, 2008
    
  
  
• The $ilver Lining – Monetizing Misfortune Using the Stimulus Acts’ Tax Provisions – Part I
  • Northwest Turnaround Management Association, 2009
    
  
  
• Some Statutory Exclusions from Discharge of Indebtedness Gross Income
  • Strafford Publications Audio Conference, 2009