Estate Planning: Don’t Leave Your Family Without It


ROY P. KOZUPSKY
Senior & Managing Partner

Practice Areas: Estate Tax Planning; Administration of Decedents Estates; and Estate, Trust & Fiduciary Litigation.

Admitted: 1986, New York.

Law School: Antioch School of Law, J.D., 1985.

College: University of Colorado, B.A., 1978.

Member: New York State Bar Association (Member: Trusts and Estates Section; Committee on Estate Litigation).

ROBERT M. ARLEN
Florida Partner

Practice Areas: Estate Planning; Estate Administration; Taxation; Trust Law.

Admitted: 1976, Florida; 1978, U.S. Tax Court and U.S. District Court, Southern District of Florida. (Not admitted in New York).

Law School: University of Colorado, J.D., 1976; University of Miami, LL.M., in Estate Planning, 1980.

College: Vanderbilt University, B.A., magna cum laude, Phi Beta Kappa, 1973.

Member: The Florida Bar (Member, Trust Law Committee, Section of Real Property, Probate and Trust Law) American Bar Association; Florida Institute of Certified Public Accountants.

Biography: Certified Public Accountant, Florida, 1980. Author of Legal Education presentations: Co-Grantor Trusts, 4/88 The Florida Bar: Probate and Trust Law Section Seminar; Personal Residence Interest Trust, 5/93 The Florida Bar; Estate Planning Conference; Trust Drafting for Real Estate, 5/92 The Florida Bar; Real Estate and Trust Section; Tax Contribution and Appointment Made Easier, 2/95 The Florida Bar; Will and Trust Drafting Seminar; Revocable Living Trusts in Florida, 10/95 The Florida Bar; Co-Grantor Trusts The Nuts and Bolts of RIVTS (Revocable Inter Vivos Trusts); Transfer of Real Property to and from Trustees, 11/96 The Florida Bar; Title Issues and Answers in Estate Planning; Incapacity Threatens Investments, 7/86 The Palm Beach Post. Contributing Author: Title Problems and Issues – Chapter 14 of Administration of Trusts in Florida, Published by the Florida Bar, 1996 and 2000. (Board Certified Tax Lawyer, Florida Bar Board of Legal of Legal Specialization and Education).

DOUGLAS K. FREEMAN
Of Counsel

Practice Areas: Tax; Estate Planning; Exempt Organizations

Admitted: 1971, California

Law School: University of California at Los Angeles, J.D., 1970; University of San Diego, LL.M., in Taxation, 1984

College: Stanford University, A.B., with distinction, 1967

Biography: Chairman, IFF Advisors, LLC; Founding Partner: Freeman, Freeman & Smiley, LLP, Los Angeles, CA; (Certified Specialist, Taxation Law, The State Bar of California Board of Legal Specialization)

WILLIAM P. WALZER
Member

Practice Areas: Commercial Real Estate Transactions, including tax incentive planning, estate/fiduciary litigation and commercial litigation.

Admitted: 1982, New York; 1988, NY Southern & Eastern Districts; 1991, Court of Appeals.

Law School: Boston University, J.D., 1981.

College: Boston University, B.S.B.A., 1978.

Member: New York State Bar Association.

PAUL J. SOWELL
Partner

Practice Areas: Estate Tax Planning; Administration of Decedents Estates; and Estate litigation.

Admitted: 1996, New York and New Jersey.

Law School: Brooklyn Law School, J.D., 1994.

College: Union College, B.A., 1991.

Member: New York State Bar Association.

STEVEN L. KAY
Dept. Head of Probate & Administration

Practice Areas: Probate and Administration of Decedents Estates; Estate Litigation; Estate Planning

Admitted: 2000, New York.

Law School: Touro College Jacob D. Fuchsberg Law Center, J.D., 1999.

College: University of Maryland, B.A. 1996.

Member: Touro Law Review; New York State Bar Association.

MICHAEL C. LEVY
Associate

Practice Areas: Estate and Gift Tax Planning; Corporate; Estate Administration.

Admitted: 2002, New York.

Law School: Benjamin N Cardozo School of Law, J.D., 2001; LL.M, 2002.

College: University at Albany, B.A., 1998.

Member: New York State Bar Association.
 
 
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