Mr. Krtil is a partner at Wilke, Fleury, Hoffelt, Gould & Birney, LLP. Mr. Krtil received his law degree from Boalt Hall School of Law, University of California, Berkeley, and his LL.M. in Taxation from McGeorge School of Law. He is co-author of "Affiliated Service Groups Under Section 414(m)," Taxes - The Tax Magazine, August 1983, which was reprinted in Professional Corporations Handbook, published by Commerce Clearing House. He also has authored articles for other publications.

LAW PRACTICE - emphasizing business law including mergers and acquisitions, nonprofit organization law, taxation and estate planning and probate including trust and estate disputes.

CHAIRMAN of Taxation Section of Sacramento County Bar Association, 1986-1987

PRESIDENT of the Sacramento Estate Planning Council, 2001-2002.

SPEAKER on matters of business organizations, taxation and estate planning law

MEMBER:

• Sacramento Estate Planning Council:
                  Treasurer, 1997-98
                  Secretary, 1998-99
                  Vice President, 1999-2000
• State Bar of California, Delegate, Conference of Delegates, 1989, 1990, 1992 & 1993
• Sacramento County Bar Association Taxation Section
• Sacramento County Bar Association Estate Planning and Probate Section   
• Chair of Business, Corporate and Tax Committee, 1989 and 1990
• Co-Chair of Business, Corporate and Tax Committee, 1992
• County Bar Delegation to State Bar Convention 21524.1