L.L.M. (Tax)                     George Washington University School of Law

       J.D.                                   New York University School of Law

       B.A.                                   Brooklyn College


   1975 ‑ Present                     President and Enrolled Actuary

                                                DCP Retirement Services, LLC

                                                CBIZ Retirement Services - Mobius Tech, Inc. 

   1971 ‑ 1974                          Assistant Regional Director, Pension Division

                                                Aetna Life Insurance Company

Advises employer and employee organizations regarding employee benefit plans. Designs, installs, and qualifies plans with Internal Revenue Service.  Supervises administration of plans and preparation of  reports to Internal Revenue Service, Department of Labor, corporate management and employees.


   1969 ‑ 1971                         Tax Law Specialist, Pension Trust Branch                                                             Estate Tax Attorney, International Operations                                                       Internal Revenue Service

Analyzed and ruled on  qualification of employee benefit plans.  Conferred with taxpayers to issue rulings and technical advice regarding retirement plan problems, to determine estate tax liability, and to determine the applicability of international tax treaties.


New York, Maryland and District of Columbia Bars

American Society of Pension Actuaries (MSPA)

Frequent speaker to professional societies, including the New York State Bar Association, the District of Columbia Bar Association and the Federal Bar Association.


"ADMINISTERING PENSION PLANS" (1979 ‑ 1996), a two day technical seminar sponsored by Federal Publications, Inc. (co-author and lecturer)

"DISTRIBUTIONS FROM QUALIFIED SECTION 401 PLANS,"  presented at the 1983 New York University Annual Institute on Federal Taxation. (co-author and lecturer)

"RULE 10b‑5 IN THE NINTH CIRCUIT: I KNOW IT WHEN I SEE IT," published in the April, 1975 issue of The Business Lawyer.

"DESIGNING DEFERRED COMPENSATION PLANS,"  published  in  the November, 1974 issue    of  Taxes Magazine.

"INTEGRATION OF PENSION AND PROFIT SHARING PLANS," published in the September, 1973 issue of Taxes Magazine.

"QUALIFICATION OF PENSION AND PROFIT SHARING PLANS," published in the Winter, 1971 issue of The Tax Lawyer.