Mr. Morrow has extensive experience in the areas of federal and California income tax law, particularly in their application to emerging growth companies and investment funds. His practice is concentrated heavily on the tax aspects of investment funds, mergers and acquisitions, partnership and limited liability company formation and operation, corporate finance, corporate partnering arrangements and real estate transactions.

Mr. Morrow received a Masters of Law in Taxation degree from New York University in 1980. He received a JD from the University of California at Berkeley in 1974. He completed his undergraduate studies at Stanford University, where he received a BA in Economics in 1970.

Mr. Morrow has written and lectured for the USC Tax Institute, Practicing Law Institute, California Continuing Education of the Bar, Prentice Hall Law and Business Inc. and other professional organizations on such topics as corporate partnering arrangements, mergers and acquisitions, pooled investment funds, advising California partnerships, forming and operating venture capital funds and technology financing.

Mr. Morrow has been selected as a San Diego and Northern California Super Lawyer, as one of the Best Lawyers in America, and by Chambers USA as one of America's Leading Lawyers for Business.

Mr. Morrow is a member of the State Bar of California.