Ronald Jay Linder

Ronald Jay Linder died on June 19, 2025, at the age of 90, leaving behind a legacy defined by intellect, integrity, humor, and commitment to family, colleagues, and clients.

Born on August 7, 1934, to Amelia D. and Samuel C. Linder, Ron grew up in Dayton, Ohio. An accomplished swimmer, he spent many summers as a lifeguard at the National Cash Register’s Old River Park swimming pool—an early reflection of his discipline, responsibility, and confidence.

Ron pursued higher education with distinction, earning a BS in Economics from the University of Pennsylvania in 1956, a JD from the University of Michigan Law School in 1959, and a Master of Laws in Taxation from New York University School of Law in 1960. He was a Bar-certified Attorney and Counselor at Law in both Ohio and California, as well as a California Certified Public Accountant—credentials that reflected his breadth of expertise.

After completing his education, Ron moved to San Francisco to begin his career with Arthur Young & Company (1961–1985), where he made partner. In 1985, he was a founding partner at the firms of Delagnes, Mitchell, and Linder (Certified Public Accountant) and Delagnes, Linder, and Duey (Estate Attorney), a decision he regarded with pride and satisfaction.

Natalie Delagnes Talbott, colleague at Delagnes, Mitchell, and Linder, shared: “Ron was passionate, he was brilliant, and he was funny. He was always honest (sometimes to a fault), he was forever intellectually curious, and even if he would *loudly* lecture you on something in the first half of the day, he would have your back with the client in the second half of the day and ask you if you wanted to play dominoes over lunch or enjoy an afternoon cocktail. He would admit when he was wrong (“Fair Enough!” he would say) even though that wasn’t often; he would have an anecdote for most any client situation; and he was the consummate educator, both with his colleagues and his clients.”

In addition to his practice, he authored estate planning courses for the California CPA Foundation, was a lecturer and adjunct professor at Golden Gate University, as well as a frequent speaker on tax, trust, and estate planning matters for professional organizations. He was an avid reader of nonfiction (always with a book on hand on his phone) and enjoyed staying current with technological advancements. He would passionately talk about Artificial Intelligence with any and all who would listen, right up until he entered hospice during his last week of life.

Ron’s love of learning and his joy in sharing knowledge remained constant throughout his life. He found genuine fulfillment in the complex problem-solving of estate planning as well as the lasting relationships he cultivated with colleagues and multiple generations of clients. Though he gradually reduced his hours in his seventies, Ron did not officially retire until the age of 89—an enduring testament to his passion for his work.

In 1966, Ron married Sandra (“Sandy”) Whitely Loving. Together they shared a marriage of 59 years filled with mutual respect and love. They raised two children in San Francisco and built a home filled with warmth, curiosity, and connection. The patriarch appreciated that his wife Sandy orchestrated extended family gatherings, and he was amongst his happiest when sitting at the head of a table full of friends and family enjoying good food, drink, and each other’s company. Ron and Sandy were keen travelers, having explored all continents except Australia together. They shared a mutual love of learning about natural history and diverse cultures, often traveling with close friends.

Devoted 49ers fans, Ron and Sandy were long-time season ticket holders and attended games at Kezar Stadium, Candlestick Park, and Levi’s Stadium. When attending in person was not possible he could be found cheering (read: yelling) in front of the TV.

Ron is survived by his beloved wife Sandy; his children Jeff (Debbie) Linder and Carey (Chris) Kraybill; grandchildren Sam, Daniel, Robert, and Emily; nephews Howard and Marc Malovany, and many extended family members. He was predeceased by his parents and sister, Rosalyn Malovany. Ron Linder will be remembered as a devoted husband and father, a respected professional, a lifelong learner, and a man whose intelligence left an indelible mark on all who knew him.

Those wishing to honor Ron’s legacy are encouraged to celebrate by sharing a meal with family and friends. If desired, consider making a donation to the Alzheimer’s Association or the California Academy of Sciences (in honor of his wife Sandy), By the Bay (or other) Hospice, or to a charity of their choice.