Mr. Laing is a partner in the Tax, Probate and Estate Planning Department of Taft Stettinius & Hollister LLP. He received his undergraduate degree from Auburn University, LL.M. in taxation from the University of Florida and law degree from the University of Alabama. Mr. Laing has been an active member of the American Bar Association where he is the Section 457 subcommittee chairman of the Employee Benefits Committee of the ABA's Tax Section. In addition to his ABA activities, he is a Trustee of the Southern Federal Tax Institute, Inc., as well as alternate member of the Legal & Legislative Committee of the Profit Sharing/401 (k) Council of America. Mr. Laing was selected by his peers to be included in The Best Lawyers in America and previously was selected as a Leading Florida Attorney. In December of 2001, Mr. Laing was elected to membership in the American Law Institute.