Mr. Linder received his B.S. in Economics from the University of Pennsylvania and his L.L.B. from the University of Michigan Law School in 1959. He received his L.L.M. (Taxation) from New York University School of Law in 1960. Mr. Linder is a California Certified Public Accountant and a member of the Bar in California and Ohio. He is a member of the Estate Planning Council of San Francisco and was President of the Board, 1986-1987. He has served terms on the Executive Committee and Practice Subcommittee of the Personal Financial Planning Division of the AICPA, and on the Tax Policy Committee for the Tax Division of the AICPA. He has authored several courses for the California CPA Foundation. He has been a part-time lecturer for Golden Gate University in Fiduciary Income Tax and Estate Planning, as well as a frequent lecturer on tax and related matters for various organizations. Formerly, he worked as a Partner at Arthur Young & Company (now Ernst & Young) from 1961-1985. Mr. Linder joined the firm in 1985.