Admitted
1975, New Jersey, U.S. Court of Appeals, Second Circuit and U.S. District Court, District of New Jersey; 1976, New York, U.S. District Court, Southern and Eastern Districts of New York and U.S. Tax Court
Law School
New York Law School, J.D., 1975
Law School Graduation Year
1975
College
Rutgers College, B.A., 1972
Memberships
Morris County, Essex County, New Jersey State (Chairman, Taxation Section, 1987-1988; Chairman, Employee Benefits Committee, 1981-1983), New York State and American Bar Associations
Biographical
Adjunct Professor of Law: Seton Hall University, 1990—; Rutgers University Graduate Business Program, 1998—. Author: A Retirement Planning Technique Book, The Kugler Company, LLC; Top Heavy Plans, A.I.C.P.A.; The ERA of the Qualified Top-Heavy Plan; Overview and Planning Techniques, Prentice-Hall; Professional Corporations: Are They Still Viable? New Jersey Lawyer; Post-Tax Amnesty, New Jersey Lawyer. Co-Author: Trusts as Beneficiaries May Prolong IRA Distribution and Save Taxes, Journal of Taxation. Tax Law Pension Specialist, Internal Revenue Service, 1975-1977. Fellow, American College of Trust and Estate Counsel.