David Cartano graduated from the University of Washington, received a J.D. from Cornell University, and a Masters in Taxation from the University of Southern California. He is a partner in the Los Angeles law firm of Barton, Klugman & Oetting. He has been with the firm since 1976, where he works in all areas of domestic and international taxation. He is the author of several books and numerous articles, including Federal and State Taxation of Limited Liability Companies and Taxation of Compensation and Benefits, published by CCH Tax and Accounting. Mr. Cartano is also a frequent speaker at bar association meetings and for the California Continuing Education of the Bar.