A.B., summa cum laude, Ohio University; J.D., Case Western Reserve; LL.M. (Taxation), Georgetown. Professor Charnas is a Partner with McGuire Woods where he serves numerous types of clients on individual, partnership, and corporate issues. He previously served as Director at Jackson & Campbell and as -Attorney-Adviser in the Legislation and Regulations Division of the Office of the Chief Counsel at the Internal Revenue Service. His publications include: “The Practical Agency Planner”, A Guide to Agency Perpetuation, Estate Planning, Employee Benefits and Tax Opportunities, Co-Author (Published by the Independent Insurance Agents of America, Inc., 2000); “Exempt Organization Public Disclosure Handbook” (Published by Jackson & Campbell, P.C., 1999); “Nondeductibility of Lobbying Expenses After Final Regulations (1995); Legal Services-Power of Attorney, American Foreign Service Protective Association Newsletter (May 1995).