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Mr. Spivak has practiced tax law for more than 30 years with particular emphasis on structuring complex corporate transactions, including reorganizations, redemptions, distributions, leveraged buyouts, and other financing arrangements involving traditional and hybrid securities. He has extensive experience formulating tax strategies for cross-border transactions, partnerships, limited liability companies and S corporations, in designing tax-efficient public funds and private placements for taxable and tax-exempt institutional investors and in advising on the tax consequences of real estate transactions, as well as bankruptcies and workouts. He has worked extensively in designing income, gift and estate tax structures for non-resident aliens, in tax planning relating to estates whose decedents held tax-advantaged partnership interests, substantial interests in retirement plans or art collections, and in estate planning with respect to the organization, recapitalization or sale of a business. Mr. Spivak has represented fiduciaries in the administration of estates and trusts as well as not-for-profit organizations and charitable foundations. He maintains an office in Connecticut, where he is admitted to practice before the various probate courts of that State. Admitted to Bar: Connecticut (1969) and New York (1975); U.S. Tax Court (1971); U.S. Court of Federal Claims (1973). Dartmouth College (A.B., 1966); University of Connecticut School of Law (J.D., 1969); New York University School of Law (LL.M., in Taxation, 1970). Trial Attorney before the U.S. Tax Court, Office of Chief Counsel, Treasury Department, 1970-72; Law Clerk to the Hon. Shiro Kashiwa, U.S. Court of Claims, 1972-74. | 