Admitted
1985, New York and District of Columbia
Law School
Syracuse University, J.D., cum laude, 1984; Georgetown University, LL.M. in Taxation, 1988
Law School Graduation Year
1988
College
Hamilton College, B.A., magna cum laude, 1981
Memberships
District of Columbia Bar; New York State, Federal and American Bar Associations.
Biographical
Attorney-Advisor to Special Trial Judge Hu S. Vandervort, Jr., U.S. Tax Court, 1986-1988. Contributor, Annuities Answer Book, Panel Publishers. Author: IRS Technical Advice Memorandum Sparks Debate on Split Dollar Life Insurance Arrangements, Federal Bar Association Section of Taxation Report 1 (Summer 1996); The Federal Income Taxation of Annuities: A Success Story, 49 J. Am. Soc'y CLU & ChFC No. 3, 44 (1995); The Taxation of Accelerated Benefits Under a Life Insurance Contract, 47 J. Am. Soc'y CLU & ChFC No. 4, 38 (1993); Analysis of the Rollover and Withholding Provisions of Unemployment Compensation Amendments Act of 1992, 6 Ins. Tax Review 1223 (1992). Co-Author with John Adney: Chameleon-Like Concepts in the Code's Insurance Definitions or When is a QAB Not a QAB?, 9 Ins. Tax Review 1013 (1995); The Great Single Prenim Life Insurance Controversey: Past and Prologue (parts 1-3), 43 J. Am. Soc'y CLU & ChFC No 3, 64 (1989); No. 4, 74 (1989); No. 5, 70 (1989).