John McWilliams is a lawyer and CPA with over thirty years of tax advising experience as a consultant to lawyers and accountants on tax matters of their clients. He is currently a member of the faculty at Golden Gate University teaching courses in both the School of Taxation and the School of Accounting. John is a graduate of Duke Law School (JD) and Ohio State University (BS Business Administration – Accounting), and author of two Chapters of the CCH Expert Treatise Library: Federal Taxation of Corporations and Shareholders. For more than twenty years, he has written and taught professional continuing education courses for the California CPA Education Foundation. These courses are largely focused on the tax issues facing the owners of closely held businesses conducted as a corporation with or without the S corporation election. He has previously been actively involved with the Tax Division of the American Institute of Certified Public Accountants as a member of the Corporations and Shareholders Technical Resource Panel and the Partnership Technical Resource panel. He has served as Vice Chair of CALCPA and is a current member of the AICPA Financial Literacy Commission.