Daniel J. Cooper is a California attorney and has been the sole shareholder of Daniel J. Cooper, a professional corporation, since 1980. Mr. Cooper’s practice emphasizes estate planning, trust administration, probate, Trust & Will controversies, and the representation of clients before the U.S. Tax Court, State Board of Equalization, Internal Revenue Service, and the California Franchise Tax Board in connection with federal, state and administrative tax disputes. He is an active member of the Orange County Bar Association and the State Bar of California and is currently Chairman of the Trust & Estate Section of the Orange County Bar Association. He is authorized by the Trust & Estate Section of the State Bar of California to make presentations on the subject of Elder Financial Abuse. Mr. Cooper is active in community affairs and has been a Parks & Recreation Commissioner for the City of Laguna Hills for more than 10 years. He is also active in with the Boys Scouts of America and is currently committee chairman of Troop 729 in Laguna Hills, California. All three of his sons are Eagle Scouts. Prior to entering the legal profession, Mr. Cooper was an income tax auditor for the Franchise Tax Board and a manager in the tax department of Arthur Young & Co., Certified Public Accountants. Mr. Cooper has lectured extensively on real estate taxes, state and local taxes, and federal income taxes at the graduate school level at the University of Southern California, the University of California at Irvine and Golden Gate University. Additionally, Mr. Cooper has participated as an instructor in the continuing professional education program for the California Certified Public Accountants Education Foundation and has lectured for various professional groups. Mr. Cooper is admitted to practice law in the State of California, before the United States District Court (Southern & Central Districts), United States Tax Court and the United States Supreme Court. As an undergraduate, Mr. Cooper attended California State University at Los Angeles and graduated with a Bachelor of Science degree in Business Administration/Accounting. He received his Juris Doctorate from Western State University College of Law in Fullerton, California. During the Vietnam War, Mr. Cooper served as a military policeman in the United States Army and was stationed in Hawaii and Thailand. He was honorably discharged and attended college on the GI Bill.