|
Admitted to bar, 1966, New York, U.S. Tax Court and U.S. Claims Court. Education: Dartmouth College (B.A., 1963); New York University (LL.B., 1966; LL.M. in Taxation, 1967). Co-author: "Tax Efficient Investing Using Private Placement Variable Life Insurance and Annuities," The Journal of Private Portfolio Management, Winter 1999 (Vol. 2, Number 3, P. 27); Co-author: "Is Increasing Hedge Fund After-Tax Returns Using Private Placement Life Insurance and Annuities Still Viable," The Journal of Wealth Management, Fall 2004; "To Defer or Not to Defer," Private Investment Forum, First Quarter 2001; "Life Insurance for Your Hedge Funds," ReLATIVELY Speaking, ReGENERATION Partners, June 1997; "Hedge Funds in Estate Planning," Lookout Mountain, Volume 1, No. 2, April 1994; "Domestic Private Placement Life Insurance and Annuities Can Substantially Increase Hedge Fund After-Tax Returns," Hedge Views, Winter, 1998; "Increasing Hedge Fund Returns Using Insurance and Estate Planning," Private Wealth Management, 1997/1998 at 119; "Increasing Hedge Fund After-Tax Returns Through Private Placement Life Insurance," 3 Lookout Mountain Hedge Fund Review 4, 4th Quarter, 1996; "The Section 83(b) Election Is Alive and Well and Sometimes Indispensable," Taxes-The Tax Magazine, Sept., 1988. Lecturer: Hedge Fund Services Seminars, 1993 and 1994 and Foundation for Accounting Education, 1995 and 1999, Institute for Private Investors, 1994 and 1996, Hedge/MAR 1995 and 1996; U.S. Trust, "Selected Estate Planning Strategies," 1997; Montgomery Securities, "Current Tax Issues for Hedge Funds," 1997; Gerber/Taylor Spring Conference, 1998; NMS Wealth Management, 1998; "Estate Planning" for Lawline.com, 1999, internet continuing legal education course. Member: American Bar Association (Committee on Income Taxation of Estates and Trusts, 1972-1973; Real Property, Probate and Trust Law Section, 1981). Named a Super Lawyer in 2006 and 2007. Practice Areas: Taxation; Estate Planning; Probate; International Law; Insurance. | 