HIGHLIGHTS:
Tax and estate planning for business executives, professionals, and high net worth owners of closely-held businesses and their families, including business succession planning, generation-skipping transfer tax planning, the use of life insurance, and the implementation of lifetime gift programs and intrafamily sales
EDUCATION:
New York University School of Law
LL.M. (in taxation) 1985
J.D. 1980
Swarthmore College
B.A. (with honors) 1977
BAR ADMISSIONS:
States:
New York 1981
New Jersey 1982
Federal:
Southern District of New York
Tax Court
OTHER EXPERIENCE:
American College of Trust and Estate Counsel, Fellow
Board of Consultors of Real Property, Trust and Estate Law Section of New Jersey State Bar Association:
2007-present
Essex County Bar Association, Trusts and Estates Committee,
Chair: 1994-1997
Essex County Probate Early Settlement Panel: 1996-present
Member of the board of directors and general counsel of a professional employer organization: 1998-2005
REPRESENTATIVE EXPERIENCE:
Drafting Wills, irrevocable insurance trusts, Section 2503(c) trusts, qualified personal residence trusts, grantor retained annuity trusts, dynasty trusts, qualified subchapter S trusts, QTIP/IRA trusts, charitable split interest trusts, trusts for disabled individuals, and revocable grantor trusts
Representing clients involved in complex Will contests, including disputes relating to elective share claims, interests in closely-held businesses, and real estate investments
Estate administration, including preparing estate tax returns and inheritance tax returns, representing estates in connection with federal and state audits, and reviewing fiduciary income tax returns
Drafting and negotiating premarital agreements, postmarital agreements, and property settlement agreements
Drafting and negotiating employment agreements, consulting agreements, deferred compensation agreements, stock option agreements, and severance agreements
Structuring complex commercial transactions in connection with corporate divorces and third party acquisitions, including spin-offs, like-kind exchanges, redemptions, and cross-purchases
Drafting and negotiating stock purchase agreements, asset purchase agreements, tax indemnification agreements, shareholders agreements, partnership agreements, and limited liability company agreements
Representing clients involved in IRS disputes, including matters involving valuation issues, pension issues, and tax shelters
Drafting legislation enacted in New Jersey
Representing major trade association, including complex life insurance project
Representing doctors, dentists, and lawyers in connection with employment arrangements and the purchase and sale of equity interests in practices
Preparing gift tax returns, including sophisticated generation-skipping transfer tax allocations
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