Born in Newton, N.J., he came to us from Phillips Andover. At Princeton he was an English major, ate at Cap and Gown, played baseball and tennis, and was a Keyceptor and a member of the Undergraduate Schools Committee and the Special Services Committee. He roomed with Hugh Scott, Joe McGinity, Peter Georgescu, and Bill Miles, all lifelong friends.
After earning a law degree at Stanford and an LLM at New York University, he was a partner at a Los Angeles firm, where he co-authored Federal Taxation of Trusts, Grantors and Beneficiaries, a text still in use today. He then entered academia in 1980 as dean and a tenured faculty member in tax law and later elder law at the universities of Utah and Georgia and finally the Pacific McGeorge Law School in Sacramento. For 37 years he chaired the Albert and Elaine Borchard Foundation, where he founded the Center on Law and Aging. Ned also shared many happy times over the years with brother-in-law Larry Brennan and L.A. neighbor Pierce Selwood.
Ned is survived by his wife of 57 years, Carol; sons Michael and Stephen and their families; and four grandchildren.