A Tulsa native, Mr. Riseling attended the University of Tulsa, where he earned an undergraduate degree in finance. Mr. Riseling's legal education consists of a juris doctor from the University of Tulsa College of Law and a Masters degree in tax law from Washington University in St. Louis, Missouri. While in St. Louis, Mr. Riseling began his legal career as a trial attorney in the office of the Chief Counsel, Internal Revenue Service. After completing a 4-year tour of duty with the Internal Revenue Service, Mr. Riseling returned to Tulsa and entered the private practice of law culminating in the formation of his own law firm in 1978. Mr. Riseling is well-known lecturer and educator on estate planning topics.     Mr. Riseling has taught classes at Oral Roberts University, Tulsa, Oklahoma; Oklahoma City University, Oklahoma City, Oklahoma; Tulsa Community College, Tulsa, Oklahoma and is a member of the faculty at the University of Tulsa, College of Law where he has taught the estate planning and other taxation courses for 25 years. Mr. Riseling is a frequent lecturer on estate planning and retirement matters and has participated in the estate planning programs at St. John Medical Center, The Williams Companies, Texaco, Inc., and the City of Tulsa. Mr. Riseling is a former director of the Tulsa Estate Planning Forum and has lectured extensively before the Oklahoma Bar Association and the Tulsa County Bar Association on taxation and estate planning matters. Mr. Riseling spends at least one day per week in the firm's Bartlesville office and devotes the rest of his work week to the Tulsa office.