• Income and Estate Taxation
• Financial Services – Regulatory and Compliance
• Not-for-Profit – Governance and Compliance Issues

• Governor, American Stock Exchange LLC
  (2005-2008)
• Trustee Chairman, Legal and Audit Committees, Maimonides Medical Center
• Member (2003-2011), Chair (2004-2009), Committee on Standards and Conflicts, UJA Federation of New York
• Director, Northeast Insurance Co., Ltd., FFH Insurance Co. Ltd., FFH Insurance Corp.
• Treasurer, American Jewish Historical Society
• President, The Dover Fund, Inc.
• Former Managing Partner, Oppenheim, Appel, Dixon & Co. (later Spicer & Oppenheim, Certified Public Accountants)

• New York University School of Law, LL.B., 1964; LL.M., Taxation, 1965
• Wharton School of Commerce and Finance, B.S. Econ., University of Pennsylvania, 1960

• Attorney, New York
• Certified Public Accountant, New York
• U.S. Tax Court

• Contributor, "Trusts in Prime Jurisdictions (3d Ed)." Publisher: Globe Law and Business
  (Download PDF)