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Professional Biography |
Phil
is a noted practitioner in the areas of personal planning
for non-profit institutions and philanthropists, major gift
planning for non-profit institution development offices, and
personal estate planning for individuals.
Phil is a frequent lecturer on the tax aspects of philanthropy
before many charitable organizations, including, but not
limited to, the American
Hospital Association, Christian
Stewardship Association and Council
for Advancement and Support of Education. He has also
spoken before many educational organizations, including,
a number of Pace
University Tax Institutes, the New York City Estate
Planning Council, the Non-Profit Accounting Conference of
the New
York State Society of Certified Public Accountants,
New
York University’s Tax Institute and its Estate
Planning Institute, as well as the Massachusetts Continuing
Legal Education Program on Charitable Giving. He is a former
chair of the Committee on Non-Profit Organizations of The
Association of the Bar of the City of New York and a
member of its Council on Taxation until its dissolution
in 1999.
Click at Speaking
Engagements for a partial list of some of Phil’s
recent speaking engagements before various professional
groups. Click
Attorney News for items of news for Phil published on our web site.
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Areas of Experience: |
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Counseling charitable
organizations on major gift programs, particularly
their planned giving programs |
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Charitable estate
planning for high net worth individuals often involving
significant charitable gifts |
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Estate Planning
and Drafting of Wills and Trust Agreements |
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Lifetime-planning
for avoidance of estate, gift, fiduciary, income and
generating-skipping taxes |
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After-death planning
for avoidance of estate, gift, fiduciary and generation-skipping
taxes |
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Significant Matters and Cases: |
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Represented family
with substantial art collection in planning for disposition
in most effective manner through use of charitable
split-interest trusts culminating in $30,000,000 bargain
sale to major university art museum while taking care
of family needs |
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Obtained significant
Private Letter Rulings for major charitable clients
regarding split-interest charitable trusts |
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Professional and Community Involvement: |
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Member of the founding
faculty of the American Institute of Philanthropic
Studies |
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Journals and Publications: |
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Philanthropy
for the Not So Wealthy (Legal Notes, Spring 1998)
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"How to Properly
Obtain and Maintain Tax-Exempt Status for Charitable
Organizations" (Taxation for Lawyers, July/August
1985) |
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"Using Deferred
Charitable Gifts to Achieve Maximum Transmission of
Family Wealth Tax-Free." (Taxation for Lawyers,
March/April 1983) |
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Education: |
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Admitted to Practice:
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New York
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U.S. Tax Court
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