•

Author, "Being Your Own Beneficiary"  published in the New Jersey Law Journal (July 2007)

•

Author, "Asset Protection For Heirs " published in the New Jersey Lawyer Newspaper (July 2006)

Author, “The Benefits of Private Foundations” published in the New Jersey Law Journal (May 1997)

Author, “Understanding and Utilizing Private Foundations” published in the Metropolitan Corporate Counsel (April 1997)

Co-Author, “Inside the Government’s Bag of Tricks: The Taxpayer Relief Act of 1997” published in the New Jersey Law Journal (December 1997)

Quoted in several publications on estate planning matters: New Jersey Monthly Magazine, July 2007; American Medical News, February 2006; NJBiz Magazine, July 2005; Dermatology Business Management, October 2003; Ticker Magazine, October 2000.

Professional Activities

Estate Planning Lectures Presented (Partial List):

- Asset Protection Planning in New Jersey (Lorman Education Services, January 

  2008)

- Asset Protection Planning in New Jersey (Lorman Education Services, January

  2007)

- Asset Protection Planning in New Jersey (Lorman Education Services, January

  2006)

- Intergenerational Trust Planning (National Association of Personal Financial

  Planners Annual Meeting, April 2005)

- Dynasty Trust Planning (Financial Planning Association of NJ, September 2003)

- Non-Profit Accounting Issues (Morris/Sussex Chapters of the N.J. Society of 

  Certified Public Accountants, September 2002)

- Exempt Organizations and Charitable Activities in NJ (National Business Institute,

  May 2002)

- Gift Tax Returns - Selected Issues and Common Mistakes (Morris/Sussex Chapters

  of the N.J. Society of Certified Public Accountants, November 2001)

- Estate Planning (Bergen/Passaic and Monmouth Chapters of the N.J. Association of

  Public Accountants, May 1997)

- Charitable Giving (Kimball Community Medical Center Foundation, November 2005)

- Estate and Asset Protection Planning (Chilton Hospital Sponsor, May 2005)

- Hackensack University Medical Center – Sponsored lectures (1999): “Enabling

  Clients to Minimize Taxes Through Charitable Giving” and “How to Avoid Major

  Taxation on What May Be Your Largest Asset”

- Multiple Financial and Estate Planning Seminars for various professional groups

Representative Experience

Provided advice relating to, and implemented, estate plans for estates and trusts ranging in value from five million dollars to more than one billion dollars;

Transferred closely held businesses to younger generations at significantly discounted values;

Provided significant asset protection advice to clients with creditor sensitivity, ranging from professionals with the potential for future creditor risk to multinational families (and their trusts) seeking to ensure the insulation of vast multi-generational fortunes from a host of potential risks;

Provided advice concerning, and implemented, various charitable giving techniques for clients’ estate plans, including significant family foundations ranging in initial funding from less than $1,000,000 to over $10,000,000;

Successfully defended against numerous audits and civil tax prosecutions including: settled a tax litigation where the Internal Revenue Service asserted in excess of twenty million dollars in gift tax liability, penalties and interest for less than $300,000; negotiated a settlement with the California taxing authority involving more than $5,000,000 in income tax, penalties and interest for $200,000; negotiated a settlement with the Internal Revenue Service that allowed a taxpayer charged with a civil tax fraud deficiency in excess of $600,000 to pay 15 cents on the dollar; successfully settled numerous family partnership/LLC gift and estate tax audits for substantial discounts;

Designed multiple private and third-party insurance premium financing transactions ranging from ten million dollars to over one hundred million dollars in insurance death benefit;

Developed and implemented various off-shore asset protection trusts using Bahamian, Cook Islands and Swiss structuring components;

Successfully leveraged tens of millions of dollars of real estate value out of a senior generation’s estate into dynasty trusts for multi-generational wealth transfer;

Advised multinational estate planning clients on various aspects of estate, income and gift taxation, implemented estate plans for individuals with international estate planning issues and created structures for the avoidance of U.S. estate tax consequences for non-resident aliens with U.S. estate tax issues;