STEPHEN J. KRASS - Partner

Mr. Krass is a nationally recognized authority in the areas of pension and profit sharing plan law and estate planning. Mr. Krass is the author of The Pension Answer Book, updated annually. Mr. Krass lectures across the country on planning for distributions from qualified plans and IRAs, has authored numerous articles on pensions and estate planning and is a member of, inter alia, the Advisory Boards of the CCH Financial and Estate Planning Reporter, the Journal of Pension Planning and Compliance, and the New York University Institute on Federal Taxation. Mr. Krass is a former President of the Estate Planning Council of New York City, Inc.

LEE A. SNOW - Partner

Mr. Snow is the head of the firm’s Trusts and Estates Department. Mr. Snow concentrates his practice in the areas of estate planning, trust and estate administration, and taxation, including international taxation. Mr. Snow is a Past President of the Estate Planning Council of New York City, Inc. and a former Adjunct Professor of Taxation at the Pace University Graduate School of Business. Mr. Snow has lectured widely on estate planning for IRAs and pension plans, the taxation of trusts and estates, international estate planning, and the tax aspects of real estate transactions, and has authored articles on estate planning. Mr. Snow received an LL.M. (in Taxation) from New York University Law School and an M.B.A. from the Wharton Graduate Division of the University of Pennsylvania in addition to his law degree from the University of Pennsylvania Law School.

STEVEN SCHMUTTER - Partner

	Mr. Schmutter is the head of the firm’s Employee Benefits Department. He is the co-author of several articles on pension planning and received an LL.M. (in Taxation) from New York University Law School in addition to his law degree from St. John’s University Law School.

ERIC B. LESSER - Partner

Mr. Lesser concentrates his practice in the areas of litigation, corporate law, and real estate transactions. He is a member of the Association of the Bar of the City of New York Section on Corporate Law.

WALTER W. REGEL - Partner

Mr. Regel is an attorney who received an M.B.A. from Pace University and is a former Adjunct Assistant Professor of Taxation at the Pace University Lubin School of Business. He concentrates his practice in the areas of trusts and estates, estate administration, and taxation.

PAUL C. de FREITAS - Partner

Mr. de Freitas concentrates his practice in the areas of trusts and estates, estate administration, and estate planning. He is admitted to practice in both New York and New Jersey.