Howard Roy Layton, 65 MILLSBORO - Howard Roy Layton, 65, died Nov. 18, at Renaissance Health Care, Millsboro. He was born in Lewes to the late Roy H. Layton and Irene Isaacs Layton Elliott. He graduated from Georgetown High School in 1962, where he was co-captain of the undefeated football team and valedictorian of his class. Howard received his Bachelor of Science degree in mechanical engineering from Swarthmore College, Swarthmore, Pa., in 1967, where he was a Thomas B. McCabe Academic Achievement Scholarship recipient. He then recieved his MBA degree with an accounting concentration from Cornell University, Ithaca, N.Y., in 1972. Howard was a Certified Public Account, working from his home office for approximately 35 years. He was also an instructor in the Business Department at Delaware Tech-Owens Campus from 1975 through 1992. After his retirement from Delaware Tech, he was a national seminar speaker through 2005 on estate and financial planning topics. Howard was also a certified specialist in Estate Planning. His memberships included: American Institute of Certified Public Accountants, Delaware Society of Certified Public Accountants, and the Southern Delaware Estate Planning Council of which he was a board member. Charitable activities included: gubernatorial appointee since 2003 to Board of Directors of the Delaware Community Foundation (DCF), a member of the DCF Planned Giving and Professional Advisory Committee, a member of the DCF Southern Delaware Advisory Council, special trustee of Delaware Technical & Community College Educational Foundation, member of DTCC Educational Foundation Investment Committee, member of the Owens campus Development Council and chair of its Planned Giving Committee, member of the Legacy Society of Delaware Technical & Community College, Board Member of Peninsula United Methodist Homes Foundation, Member of National Committee on Planned Giving, Member of the Delmarva Planned Giving Council, and a member of the Advisory Committee for the Paralegal program at Delaware Tech-Owens Campus. He was the author of several manuals on estate subjects for the education of tax professionals. Howard will be remembered for his quick wit, brilliant mind, and wry sense of humor. He enjoyed football, lacrosse, bird watching, traveling and bluegrass music. He was preceded in death by a nephew, Scott L. Pfeiffer in 1990. He is survived by two sisters, Judy Pfeiffer, and Bonnie Atkins and Ray of Georgetown; a brother, Jeff Elliott and Lisa of Delmar; a niece, Canice Kinnel and Steve; a nephew, Brian Atkins, all of Georgetown; his step-father, John T. Elliott and Barbara of Delmar; his companion, Jo Ann Staples of Denton, and her family Katie Smith of Easton, and Billy Staples and Kristin of Salisbury; and his beloved cats Senor Puhtz and Little Girl. The family would like to give special thanks to the staff on the Rehoboth wing at Renaissance Health Care for their loving and compassionate care over the last two months. A funeral service will be held at 2 p.m., Monday, Nov. 23, at Watson Funeral Home, 211 S. Washington Street, Millsboro, where friends may call from 6 to 8 p.m., Sunday, Nov. 22. Pastor Don Murray will officiate. Interment will be in Union Cemetery, Georgetown. In lieu of flowers, contributions may be made to Howard L. Layton Scholarship, DTCC Educational Foundation, P.O. Box 660, Georgetown, DE 19947.