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Experience

• Successfully represented numerous companies in tax controversies involving coal excise disputes in United States District Court, United States Tax Court, and the Court of Federal Claims, resulting in recoveries in excess of $3 million
• Represented numerous professional and other corporations in the design and implementation of qualified retirement plans and unqualified deferred compensation arrangements for key employees
• Represented numerous corporations in the negotiation and implementation of mergers and other restructuring with transaction values in excess of $170 million
• Represented international aviation ground handling company in formation of joint venture in Mumbai and Delhi, India
• Serves as President of Corporate Capital Resources LLC, a wholly owned consulting subsidiary of Gentry Locke Rakes & Moore; established to provide fee-only business succession consulting services to owners of closely held companies
• Represents over 100 public and private companies in the adoption and operation of Employee Stock Ownership Plans (ESOPs) and subsequent stick purchases from public and  private shareholders
• Structured and implemented numerous acquisitions of turbine and rotary aircraft for U.S. and foreign companies; oversees compliance with FAR Part 91 and Part 135
• Represented many families in the structuring and implementation of sophisticated estate plans, designed to minimize the negative impact of state and federal taxes

Education

• Georgetown University Law Center: LL.M in Taxation, 1983
• George Mason University School of Law: J.D. with distinction, 1981
• Virginia Polytechnic Institute and State University: B.A. 1977