Closely held businesses and their principals

Mergers and acquisitions

Taxation

Estate and succession planning

Licensing and technology

J.D., William Mitchell College of Law, Cum Laude, 1980

Institute on International and Comparative Law

Kings College, University of London, Summer 1979

B.A., Augsburg College, Cum Laude, 1976

Accounting Firms

Medical Device Developers

Law Firms

Jobbers

Lenders

Computer Dealers

Construction

Property Management

Wholesalers

Charitable Foundations

Software Developers

Transportation

Medical Groups

Entrepreneurs

Real Estate Developers

Underwriters

Equipment Lessors

Distributors

Manufacturers

Food and Beverage Distributors and Retailers

Fabyanske, Westra, Hart & Thomson, P.A., Minneapolis, Minnesota

President, 1994, 2000

Board of Directors, January 1991 to Present

Shareholder, January, 1988 to Present

Associate, January, 1986 to December, 1987

Parsinen, Kaplan, Rosberg & Gotlieb, P.A., Minneapolis, Minnesota

Associate, April, 1983 to December, 1985

KPMG Peat Marwick & Company, Minneapolis, Minnesota

Tax Accountant, November 1980 to April, 1983

Member, American and Minnesota State Bar Associations

Member, Minnesota Society of Certified Public Accountants

Former Instructor of Business Law and Accounting at Augsburg College

Former Instructor of Tax Research for the MBT Program at the University ofMinnesota

U.S. District Court, District of Minnesota, 1980

State of Minnesota, 1980

Certified Public Accountant, 1978