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 the 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 in 1986-1987. He has authored courses on estate planning for the California CPA Foundation and is a frequent lecturer on tax, trust law and related matters for various organizations. Formerly, he was a Partner at Arthur Young & Company (now Ernst & Young). Mr. Linder joined the firm in 1985.