L.L.M. (Tax) George Washington University School of Law
J.D. New York University School of Law
B.A. Brooklyn College
EXPERIENCE:
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 pension plan problems, to determine estate tax liability, and to determine the applicability of international tax treaties.
PROFESSIONAL ASSOCIATIONS:
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.
PROFESSIONAL ACTIVITIES:
"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.
