Jerald David August is a frequent lecturer and planning chair at national institutes on matters of federal taxation. He has litigated tax cases before the U.S. Tax Court and the Eleventh Circuit Court of Appeals. He is Editor-in-Chief of Business Entities and an active member of the ABA Section of Taxation, American Law Institute, American College of Tax Counsel, the American College of Trusts and Estates Counsel, and the American Tax Policy Institute. Jerald graduated from the Wharton School of the University of Pennsylvania (B.S., B.A., 1974) and obtained his law degree from University of Pittsburgh School of Law (1977) and LL.M. in Taxation, New York University School of Law (1980).