Mr. Nebenzahl graduated from the University of California, Berkeley with a B.S. in Accounting, and from Hastings College of the Law with a JD. He is a Certified Public Accountant and a member of the State Bar of California. As a member of the American Institute of CPAs he has served on the Executive Committee of the Tax Division, chaired the Estate and Gift Tax Committee and served on the Tax Simplification Committee. He is a member of the California Society of CPAs and has served on the State Tax Committee, chaired and served on the San Francisco Chapter Tax Committee, and served on the San Francisco Chapter Board of Directors. In addition, he is a member of San Francisco Tax Club (President 1986), San Francisco Estate Planning Council (President 1981-1982), the San Francisco Internal Revenue Service District Director’s Advisory Committee (1984-1985), and various other professional committees. Mr. Nebenzahl started practice with Price Waterhouse. Later he practiced law before joining L. H. Penney & Co., which became KMG Main Hurdman and later KPMG Peat Marwick. Mr. Nebenzahl become associated with the firm in 1989.