Mr. Dwyer's practice is concentrated on the following: (i) transactions involving acquisitions, dispositions, and mergers of business entities, closely-held organizations involved in successorship planning, and the tax analysis of the consequences of these matters; and (ii) the implementation of sophisticated estate and trust planning and the administration of complex estates and trusts. He was licensed as a Certified Public Accountant in Virginia and Pennsylvania. Mr. Dwyer previously served as an instructor of Accounting and Federal Taxation at Georgetown University School of Business Administration and as a member of the Tax Department of Price Waterhouse in Washington, D.C.