Admitted
1976, New York, U.S. Tax Court and U.S. Claims Court; 1978, New Jersey and Florida; 1996, U.S. Court of Appeals, Third Circuit
Law School
State University of New York at Buffalo, J.D., cum laude, 1975; New York University, LL.M. in Taxation, 1976
Law School Graduation Year
1976
College
Cornell University, A.B., 1972
Memberships
Association of the Bar of the City of New York; Bergen County, New York State, New Jersey State and American Bar Associations; The Florida Bar; Estate Planning Council; Financial Planning Association.
Biographical
Author: Logarithms, Exponents and Carryover Basis, 56 Taxes 486, August 1978; Liabilities in Excess of Basis in Corporate Reorganizations-When Should Gain Be Recognized, 6 Journal of Corporate Taxation 39, Spring, 1979; Estate Tax Marital Deduction Planning for Alternate Valuation, 65 Journal of Taxation 232, October 1986; Timing of S Election Can Minimize Double Tax on Gains, 1 Corporate Taxation 57, November/December, 1988; Federal Estate Tax Return: Considering the Alternate Valuation Date Option, Warren Gorham & Lamont Estate Planning and Administration Service, Chapter M 30; Disclaimers: Post-Mortem Creativity, 4 Probate and Property 43, November/December 1990; Where to Deduct Administration Expenses, 61 The CPA Journal 6, August 1991; New Regulations Allow More Real Estate Corporations to Become S Corporations, 71 Taxes 305, May 1993; Pension or IRA Benefits Make Great Charitable Gifts, The Planned Giving Advisor, Summer 1994; Jackie Onassis and Charitable Lead Trusts, 10 Bergen Barrister 6, July/August 1994; Post Mortem Strategies to Shift Retirement Plan Assets to the Spouse, 24 Estate Planning 369, October 1997; Avoiding A Penalty on Early Distributions From Qualified Plans and IRA Benefits, 27 Estate Planning 7, January 2000. Co-Author: The Benefits of Charitable Remainder Trusts, 46 CLU Journal 58, November 1992; How Best to Use the Grandfather Election for Retirement Plans, 23 Estate Planning 72, February 1996. Lecturer: Fairleigh Dickinson Tax Institute, 1986—; New Jersey Institute for Continuing Legal Education, 1986—; C.W. Post Tax Institute, 1997. Columnist and Advisory Board Member, CCH Journal of Retirement Planning, 1998—; Advisory Panel Member, Distribution Advisor, 2001—.