As Chairman of the Estate Planning and Administration Department and a Member of the firm, Alan J. Mittelman practices in the firm's Philadelphia, Pennsylvania and St. Petersburg, Florida offices. He is admitted to the State Bars in Pennsylvania and Florida. Mr. Mittelman has spoken at the American Bar Association Real Property & Probate Section Annual Estate Planning Symposium and the ABA Tax Section Annual Spring Meeting. Also, he has spoken at the Million Dollar Round Table Annual Meeting, the American Society of CLU & ChFC "Keeping Current Clinic", The Association for Advanced Life Underwriting Annual Meeting, and the American Society of CLU & ChFC Annual Meeting on life insurance, partnerships and estate planning for family business owners. He was a faculty member of the joint videoteleconference of the American Society of CLU & ChFC and National Estate Planning Councils on "How to Plan a Business Owner's Estate" and was a faculty member of the Pennsylvania Bar Institute Programs: "Estate Planning for a Family Business Owner", "Elder Law Institute" and "Estate Law Institute". He is a frequent faculty member on advanced education seminars conducted by the American College and the Society of Financial Service Professionals for life insurance companies and for trust companies on the subjects of life insurance and charitable giving, and is a contributing editor of "Keeping Current", a publication of the Society of Financial Service Professionals. Among his publications are the following: "Limited Liability Company Buy Sell Agreements and Life Insurance" (Estate Planning Journal), "Using Trusts in Buy-Sell Agreements" (Tax Management Journal), "Determining the Best Exit Strategy from a Split-Dollar Plan" (Estate Planning Journal), "Total Return Trusts: The Opportunity, The Challenge" (Journal of the Society of Financial Service Professionals),"S Corporation Buy Sell Agreements After the Tax Reform Act of 1986" (Journal of the American Society of CLU and ChFC), "Irrevocable Life Insurance Trusts and the Generation Skipping Transfer Tax" (Journal of the American Society of CLU and ChFC), "Partnerships and Life Insurance" (Journal of the American Society of CLU and ChFC), "Estate Planning for Florida Residents" (Philadelphia Estate Planning Council Newsletter), and "Estate Planning for Non-Probate Assets", Estate Planning in Pennsylvania (Pennsylvania Bar Institute). Mr. Mittelman is a cum laude graduate of Temple Law School . He received an M.B.A. degree from New York University and a B.S. from Pennsylvania State University. He has taught Trusts and Estates at Temple Law School as an adjunct professor. He is a Past President of the Greater Philadelphia Chapter of the Society of Financial Service Professionals (formerly the American Society of CLU and ChFC).