Jill Thorpe received her B.S. in Finance from the University of Utah in 1993. Jill moved to San Francisco in 1993 and attended law school at Golden Gate University School of Law during the evenings while working full time in the wine industry during the day. She received her J.D. from Golden Gate University School of Law in 1997 and received the Taxation Award for Academic Excellence. She received her L.L.M. in Taxation (with honors) from Golden Gate University School of Law in 2001. Ms. Thorpe was admitted to the State Bar of California in 1997 and was admitted to practice before the United States Tax Court in 2005. She is a Member of the Estate Planning Council of San Francisco, the Bar Association of San Francisco, the American Bar Association and is a member of the Finance Committee of the San Francisco Zen Center. Ms. Thorpe joined the firm in 1997.