I have been practicing as an attorney for more than 40 years and am admitted to practice
in the States of New York and California. I have previously served as counsel in the
office of Chief Counsel of the Internal Revenue Service. While later practicing law
in the private sector I served as counsel to many both small and large retirement
plans. One of the plans had in excess of two billion dollars of plans assets. I work
closely in a consultative capacity with advisors in the area of retirement distribution
planning and wealth transfer. I have previously taught at both the University of Maryland
and Golden Gate University.