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Admitted to bar, 1983, New York; 1988, U.S. Tax Court and U.S. Claims Court; 1992, U.S. Court of Appeals, Federal Circuit. Education: Adelphi University (B.B.A., summa cum laude, 1979); New York University School of Law (J.D., cum laude, 1982; LL.M., in Taxation, 1986). Order of the Coif; Delta Mu Delta; Chairs KKW&C�s Tax Department and has been advising KKWC�s clients on federal, state, local and international tax and estate planning issues for over 20 years. Mr. Bortnick frequently advises funds and investment managers on the tax issues related to fund formation, operations and investments.Eta Chi Alpha; Delta Tau Alpha. Recipient, American Jurisprudence Award in Estate Planning. Author: "Tax Management-Building Wealth, Reducing Taxes, "The PPLI Solution: Delivering Wealth Accumulation, Tax Efficiency, and Asset Protection Through Private Placement Life Insurance, February 2005; "Nonresident Partners in Hedge Funds May Avoid New York Tax on Services Performed There," Journal of Multistate Taxation, Sept./Oct. 1993. 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; "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); "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; "Life Insurance for your Hedge Funds," ReLATIVELY Speaking, ReGENERATION Partners, June 1997; "Tax Advantages of Section 83 (b) Election Can Be Significant," 86 Journal of Taxation 39, 1997; "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: Financial Research Associates LLC�s Insurance-Based Hedge Fund Investing Seminar, December 2002; The Rodney L. White Center for Financial Research 29th Annual Seminar, The Wharton School, University of Pennsylvania, March 2000, March 2000; Foundation for Accounting Education's Investment Partnerships Conference: Advanced Topics, 1995 and 1998; Hedge Fund Services Seminar, 1994. Member: The Association of the Bar of the City of New York. Practice Areas: Taxation; Estate Planning; International Law; Insurance. | 