Admitted
1981, New York and Ohio
Law School
Syracuse University, J.D., with honors, 1979; New York University, LL.M., Taxation, 1981
Law School Graduation Year
1981
College
St. John's University, B.A., with honors, 1976
Memberships
American Bar Association (Member, Tax Section).
Biographical
Adjunct Professor, University of Cincinnati Business School (Tax-Free Reorganizations) 1988, 1989, 1992. Comment on § 280G in Merger of Equals Transactions 2002 TNT 96-34, 2002 TNT 128-17, Journal of Deferred Compensation Summer 2003; Comment on IRS Notice 2001-10 involving Split Dollar Insurance Arrangements 2001 TNT 76-17; Assisted on Article regarding Tax Treatment on Employee Stock Options in Mergers and Acquisitions 2001 TNT 38-83; ABA Tax Section Comments on Open Issues in § 1031 Like-Kind Exchange 95 TNT 155-22; Comment on § 162(m) $1MM Deduction Limitation or Compensation Paid to Officers of Public Corporation 94 TNT 27-42; Comment on § 737 Effective Date Regarding Property Contributed to Partnership 92 TNT 232-23; General comment on § 280G Golden Parachute Provision (29 Comments) 89 TNT 120-30; General comment on § 280G Golden Parachute Provision regarding the priority of payments within the 2.99 limitation 89 TNT 202-39.