Admitted
1970, Massachusetts; 1975, Pennsylvania; 1983, Florida
Law School
Stanford University, J.D., 1969
Law School Graduation Year
1969
College
University of Pennsylvania, B.A., cum laude, 1965
Memberships
Philadelphia, Pennsylvania and American Bar Associations; The American College of Trust and Estate Counsel.
Biographical
Author: Section 529 Plans: What They Are and Who Should Use Them, Matthew Bender & Co., Inc. 2001; Final Hubert Regulations Will Require Review of Many Estate Plans, Journal of Taxation, May, 2000; IRS Issues Proposed Regulations After Estate of Hubert, Journal of Taxation, April 1999; Tax Management Portfolio, Life Insurance, 1994; Holding S Corporation Stock in Trusts, Real Property Probate and Trust Journal, 1998; Budin on Generation-Skipping Tax, 1992 and 1994, Pennsylvania Bar Institute: Avoiding Obvious (and Not So Obvious) Reciprocal Trust Traps, The Practical Lawyer, Winter 1995; Life Insurance Developments in the Nineties: Attribution, Options and Independent Significance, ACTEC Notes, Summer 1995; Estate Tax Treatment of Fiduciary-Owned Life Insurance, Tax Management Estates, Gifts and Trusts Journal 175, November-December 1986; How to Minimize the Estate Tax Cost of an IRS Revaluation of Lifetime Gifts, XI Tax Management Estates, Gifts and Trusts Journal 175, September-October 1990; Co-Author: Recent Developments for Estates, Gifts and Trusts Journal (Bimonthly Publication), 1988—; Preparing the Pennsylvania Inheritance Tax Return, 1992-1996, Pennsylvania Bar Institute; Advanced Issues in Estate Planning, 1991, Pennsylvania Bar Institute; Planning for Wealth Transfers, 1990, Philadelphia Tax Conference; Pennsylvania Practice Probate, 1989, Professional Education System, Inc.; Life Insurance in Estate Planning, 1988, Pennsylvania Bar Institute; Generation-Skipping Transfers Under the New Law, 1988, Pennsylvania Bar Institute; Pennsylvania Estate & Financial Planning for the Closely Held Business, Professional Education Systems, Inc., 1982. Adjunct Professor, Villanova University School of Law, 1987—. Assistant Editor, Journal of the American College of Trust and Estate Counsel, 2002—. Member, Tax Management Advisory Board, Estate, Gifts and Trusts Journal, 1986—. Chair, Estate and Gift Taxes Committee, Section of Taxation, American Bar Association, 1997-1999.