rlevitt@walstonwells.com Ronald A. Levitt, born in Denver, Colorado, lived most of his life in Alabama and graduated with a B.S. in Marketing from the University Of Alabama School Of Business (cum laude) in 1979, and remained at the University to earn an MBA and law degree in 1983 at the University's School of Law. Ronald served as student Editor-in-Chief of the American Journal of Tax Policy. He then earned an LLM in Taxation from the University of Florida in 1984. Ronald has served as Chair of the Alabama Bar's Taxation Section and currently serves as Vice-Chairman (after chairing several subcommittees) in the ABA Taxation Section's S Corporation Committee and he now serves as President of the Birmingham Tax Forum. He also serves as an adjunct professor of law for both the University Of Alabama School Of Law’s LLM in Taxation Program and Cumberland School of Law teaching partnership taxation. Mr. Levitt is co-author of "Reasonable Compensation Issues for Closely-Held and Service Companies," which was presented at the 61st Annual New York University Tax Institute in New York and San Diego in 2002, which will be published by LexisNexis/Matthew Bender in 61 N.Y.U. Ann. Inst. Fed. Tax’n (2003). He also co-authored "Shareholder Agreements for Closely Held Corporations," 15 Business Entities 20, 2003, and "Drafting Shareholder Agreements for Closely-Held C and S Corporations" which was presented at the 60th New York Institute on Federal Taxation in 2001 (60 N.Y.U. Ann. Inst. Fed. Tax’n § 18 (2002). Ronald is an active member of the Birmingham Jewish Community and recently (1996-1997) served as President of the Birmingham Jewish Community Center. Ronald also served as First Vice-President of the Birmingham Jewish Federation (1999-2000) and on the Boards of the Birmingham Jewish Federation and the Birmingham Jewish Foundation. In recent years, Ronald has also served on the Boards of the N.E. Miles Jewish Day School and Temple Emanuel. Ronald is on the Board of the A.G. Gaston Boys and Girls Club and on the Board and the Executive Committee of the Helen Keller Foundation. Ronald has three daughters and enjoys music, fishing and volunteer work.