Admitted
1968, New York; 1971, New Jersey; 1975, U.S. Tax Court
Law School
Brooklyn Law School, J.D., 1968; New York University, LL.M., in Taxation, 1971
Law School Graduation Year
1971
College
Pennsylvania State University, B.S., 1965
Memberships
Bergen County (Chairman: Tax Law Committee, 1975-1978; Chairman, Probate and Estate Planning Committee, 1989; 1990; 1991-1992), New Jersey State (Member, Committee on Taxation, 1972—), New York State (Member, Committee on Taxation, 1969) and American (Member, Committee on Taxation, 1972—) Bar Associations
Biographical
Obtained Private Letter Ruling from National Office of I.R.S. on issues involving Family Limited Partnerships and ownership of life insurance, as well as use of Grantor Trust involving a Charitable Lead Trust to maximize and accelerate income tax benefits. Author: How to Deal Effectively with Expanded IRS Attack on 'Crummey/Cristofani Trusts,' ACTEC Notes, Winter, 1997; Estate Planning Strategist, Institute of Continuing Legal Education, August 1994—, a Quarterly Newsletter; including, Planning with Qualified Subchapter S Trusts and Electing Small Business Trusts, November 1997; Is the Sale to a Grantor Trust Superior to the Use of a GRAT? July 1997; Recent Developments Create Planning Opportunities for Spousal Joint Property, Dec. 1996; Charitable Remainder Trusts, April 1996; Planning with Charitable Lead Trusts, Jan. 1996; Family Limited Partners, Sept. 1995; Planning With Life Insurance Trusts, May/June, 1995; Self-Cancelling Installment Note (SCIN); The Bet to Die, Feb., 1995; Transferring Future Appreciation Without Transfer Tax Consequences (Use of Short-Term GRAT), Nov./Dec., 1994; Use of GRATs to Transfer Control of Family Owned Businesses and Real Estate, Aug., 1994; Qualified Personal Residence Trust...A Rare Opportunity!, May, 1994; Hitting a 'Home' Run with a Residential Trust, Real Property Probate and Trust Law Section Newsletter, NJSBA, Spring/Summer, 1993; Grats Great for Giving Closely Held Business Interests to Family, Real Property, Probate and Trust Law Section Newsletter, NJSBA, Spring 1992; Combining Partnership Freezes with GRATS can Produce No Lose Estate Plan, New Jersey Law Journal, Sept. 7, 1992; Transferring Control of Family Owned Businesses, New Jersey Lawyer, September/October 1991; An Essential for Estate Planning: True GRIT, New Jersey Law Journal, December, 1989; Demise of Interest Free Loans, New Jersey Law Journal, March, 1984; Estate Planning after the 1976 Tax Reform Act, New Jersey Bar Journal, May, 1977. Lecturer: Business Planning a