Mr. Meissner was admitted to the bar in 1977, California and U.S. District Court, Eastern District of California; 1978, U.S. Court of Appeals, Ninth Circuit; 1982, U.S. Tax Court. EDUCATION: University of San Francisco (B.A., 1974); Southwestern University (J.D., 1977); McGeorge School of Law, University of the Pacific (LL.M., 1985). Delta Theta Phi. Author: Real Estate Tax Column for the Sacramento Realtor, Sacramento Board of Realtors, 1983-. Substitute Instructor: Golden Gate University, Masters in Taxation Program, 1985, 1986, Continuing Education for National Association for Enrolled Agents. MEMBER: Sacramento County Bar Association (Member, Sections on: Tax; Business Law; Real Estate Law); State Bar of California (Certified Specialist, Taxation Law, California Board of Legal Specialization).

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