Howard M. Esterces

Conflict, Mediation
190 Willis Avenue
Mineola, New York 11501


Conflict

Admitted

1963, New York; 1975, N.J.; 1980, U.S. Tax Court

Law School

Fordham University, LL.B., 1962; New York University, LL.M., Taxation, 1971

Law School Graduation Year

1971

College

Columbia University, A.B., 1954; Columbia University, M.B.A., Accounting/Finance, 1956

Memberships

Association of the Bar of the City of New York; Nassau County (Member, Board of Directors; Former Chairman, Tax Law Committee) and New York State Bar Associations

Biographical

Author: Inherited IRAS-Final Regs Give Dramatic Benefits to Beneficiaries of Inherited IRAS, Practical Tax Strategies, July 2002; Prop. Regs. Reduce Many Required Minimum Distributions, Practical Tax Strategies, April 2000; SCINS Are Still Useful Tools, Estate Planning, January, 1994; Post-Mortem Transfers of Pension Plans Offer Opportunities, Taxation for Accounts, February, 1993; Residence Grits Still Offer Estates Tax Savings, Taxation for Accountants, January 1992; Rights of Surviving Spouses to Pension Benefits, Small Business Taxation, July/August 1989; Pre-and-post-death estate planning with disclaimers can reduce estate taxes, Taxation for Lawyers, Sept./Oct. 1987; ESOPS Even More Attractive To Major Shareholders After Tax Reform Act of 1986, The Journal of Taxation, May, 1987; How to Shelter Qualified Plan Benefits in Light of Recently Enacted Restrictions, Estate Planning, March, 1985. Member, Board of Editors, Practical Tax Strategies, 1982—. Past Chairman, District Liaison Committee for Brooklyn, N.Y. District of I.R.S. Fellow, The American College of Trust and Estate Counsel.

Military