Richard S. Belas Richard Belas is of counsel to the law firm of Davis & Harman LLP concentrating on tax and legislative matters. Mr. Belas represents clients on a wide variety of issues, including taxation of insurance companies and products, tax-advantaged affordable housing, and tax aspects of business aviation. Mr. Belas received a B.A. degree from Trinity College in Hartford, Connecticut. He earned his J.D. degree from the University of Virginia Law School in 1973 and his LL.M. in Taxation from New York University School of Law in 1977. While at the University of Virginia, he was a member of the Law Review Editorial Board. Prior to returning to private practice in 1989, Mr. Belas served as Chief Counsel to Senator Robert Dole in his capacity as Senate Majority Leader (1985-86) and Republican Leader (1987-88). From 1980 to 1984, Mr. Belas served as Deputy Chief Counsel to the U.S. Senate Committee on Finance where he headed the committee=s tax staff. Before entering public service, Mr. Belas practiced law in New York City and Connecticut. Mr. Belas is a member of the District of Columbia and New York bars, as well as the American Bar Association Section of Taxation and Section of Business Law.