R. Arnold Handler, B.A., University of Rochester (undergraduate study also at London School of Economics); J.D., Harvard Law School; LL.M (in Taxation), New York University School of Law; Captain, Judge Advocate Generals Corps, U.S. Army; Attorney, Tax Department, Carter, Ledyard & Milburn; Senior Tax Attorney, Mobil Corporation; Senior International Tax Counsel, Citigroup (1990-present).