He received a J.D. in 1971and an L.L.M. in Taxation in 1977 from <?xml:namespace prefix = "st1" ns = "urn:schemas-microsoft-com:office:smarttags" />New York University Law School. He has taught at both Touro Law School and New York Law School. Mr. Oliner’s legal practice principally involved international tax and workouts. He has extensive experience in international finance, investment banking, real estate, corporate organization and reorganization matters. Since September 1992, Mr. Oliner has served full time as Chairman of the Board of Directors, President and CEO of First Lincoln Holdings, an insurance and real estate holding company. He has also served as a Director of Regency Equities, Asian Oceanic Capital Corporation, and New Navy LDA.