Arnold H. Zippel received his B.A. in Economics from Colgate University in 1975.  In 1979, Mr. Zippel received his J.D. from Case Western Reserve Law School and is a Member of the California Bar and a member of the Bar Association of San Francisco, Taxation Section.  Mr. Zippel is also a Certified Public Accountant, California, and received his LL.M. (Taxation - 1981) from Golden Gate University, where he has been a part-time lecturer on Income Tax.  He was Member of the Board (1990-95) and President of the Estate Planning Council of San Francisco (1993-1994).  He was a Partner in the CPA firm of Delagnes, Mitchell & Linder and law firm of Delagnes, Linder & Zippel from 1981 until 1999.  He is now the Sole Proprietor of the Law Offices of Arnold H. Zippel and has been since October of 1999.  His practice consists primarily of complex tax and estate planning for wealthy individuals and family groups.