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Admitted to bar, 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. Education: Cornell University (A.B., 1972); State University of New York at Buffalo (J.D., cum laude, 1975); New York University (LL.M. in Taxation, 1976). 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 1988; "Considering the Alternate Valuation Date Option," WG&L Estate Planning, July 1989; "Where to Deduct Estate 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. 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; "Avoiding A Penalty on Early Distributions From Qualified Plans and IRA Benefits," 27 Estate Planning 7, January 2000. 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. Member: 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; International Association for Financial Planning. Practice Areas: Taxation; Estate Planning; Estate Administration; Probate; Business Succession Planning. | 