Special Tax Update (E1802069)

Allan C. Bell, J.D., LL.M. is Chair of the Trusts and Estates Practice Group at Sills Cummis & Gross, P.C. Mr. Bell practices primarily in tax planning for individuals, businesses, nonprofit organizations, estates and trusts. He brings his innovative, in-depth tax planning experience as well as the ability to analyze, explain and implement sophisticated techniques to his clients. His insight into the government's interpretations and views on issues, he provides efficient and thorough services and work product without the necessity of "reinventing the wheel" for each new matter.

Mr. Bell is uniquely qualified to formulate creative and customized advice in estate and wealth transfer planning. His creative thinking transcends conventional planning and uncovers workable solutions to accomplish each client's unique objectives. Specific strategies might include advanced trust design in concert with asset valuation discounts, interfamily sales, charitable planning and other arrangements.

Recognized as an authority in his field, Mr. Bell often serves as a resource to other professionals (accountants, financial planners and other attorneys) who retain him themselves and recommend him to their most important clients.

He has lectured extensively and published on estate planning and related tax matters on both professional and general levels. Mr. Bell earned an LL.M. in Taxation from New York University School of Law, a J.D. from Columbia University and a B.A. from the University of Pennsylvania, magna cum laude.

Jan L. Bernstein, J.D. is a Member of Sills Cummis & Gross Family Law Practice Group. She has dedicated her entire career – over three decades – to the successful representation of family law clients and the development of strong client relationships. Ms. Bernstein is renowned for finding creative solutions to complex and novel family law disputes.

Ms. Bernstein enjoys representing a wide range of clients, national and international, including high net worth individuals, business owners, entrepreneurs, athletes and performers. While known for her thorough preparation, keen negotiating ability, tenacity and unwavering dedication to her clients as individuals, she is committed to resolving her clients’ disputes as efficiently and cost-effectively as possible.

She has been recognized in Who’s Who in American Law, is repeatedly appointed by Judges to assist in complicated cases, and is a Member of the New Jersey Bar Association’s Family Law Section.

Ms. Bernstein earned her B.A. from the University of Pennsylvania, magna cum laude and her J.D. from Rutgers School of Law.

Howard J. Bookbinder, CPA, practices in Fair Lawn, New Jersey, and is a former instructor of accounting and taxation at Rutgers University. Additionally, he frequently lectures on federal tax updates, payroll tax issues, ethics and Circular 230. Mr. Bookbinder has addressed many professional, civic and community groups in New Jersey, Ohio, New York, Alabama and Georgia, including the American Society of Women Accountants, Mended Hearts, Bergen County Bar Association, Rotary Clubs, Lions Clubs, AARP, The Telephone Pioneers and NCCPAP. He has also lectured to firms on an in-house basis in the area of professional ethics and taxation. Mr. Bookbinder is a frequent lecturer at many tax seminars sponsored by the New Jersey Society of CPAs, the AICPA, Kean University, Rowan University and the Internal Revenue Service. He served as chairman of the Cooperation with the Internal Revenue Service for four years and is a current member of the New Jersey State Tax Committee. He has been involved with the Internal Revenue Service symposiums for IRS employees and tax practitioners for the past several years. He is a past president of the Bergen Chapter of the New Jersey Society of CPAs and a past trustee of the New Jersey Society of CPAs. He is a contributing author for the Bergen Record’s Tax Mailbag column, and has appeared on the cable TV program of the same name. Mr. Bookbinder is the author of Write-up Services for Small Businesses, a book published by the AICPA. Mr. Bookbinder is a graduate of Pace University and has attended the American Institute of Banking.

Richard J. Sapinski, J.D., LL.M., is a member at Sills Cummis & Gross, P.C. and is Vice-Chair of the Firm’s Tax Litigation Practice Group. His practice involves white collar criminal defense on both federal and state levels and civil and criminal tax litigation, as well as international tax planning and compliance issues. Prior to joining the Firm, Mr. Sapinski was employed by the Office of the District Counsel, Internal Revenue Service, Newark, New Jersey as a trial attorney from 1977 to 1984 and later with the Office of the Regional Counsel Internal Revenue Service, Philadelphia, Pennsylvania, as a Special Trial Attorney from 1985 to 1987. In the latter position, Mr. Sapinski was assigned responsibility for litigating in the United States Tax Court on behalf of the Commissioner of Internal Revenue in large and sensitive cases and for assisting IRS international examiners in developing international tax issues for litigation. He litigates matters in the United States District Court, U.S. Tax Court and the Superior Court and Tax Court of New Jersey and the Federal and State Appellate Courts. He also represents professionals before disciplinary and licensing boards and handles administrative matters involving the Examination, Collection and Criminal Investigation divisions of the Internal Revenue Service and their state counterparts.

He earned his undergraduate degree from Seton Hall University, his J.D. from Fordham University School of Law and his LL.M. in Taxation from NYU.

Alan E. Sherman focuses on the area of tax and corporate planning. Mr. Sherman regularly counsels clients ranging from small business entrepreneurs to Fortune 500 public companies. He brings a unique advantage to clients — an understanding of business and related areas such as real estate and mergers and acquisitions and the application of the tax laws to achieve the maximum benefit. With this perspective, Mr. Sherman is able to suggest creative and practical tax solutions to client problems. He has extensive experience in the area of taxation of partnerships and limited liability companies, where many of the entities focus on real estate issues including syndications, restructurings and conversions of partnerships to limited liability companies and corporations. His mergers and acquisitions tax practice includes advising and structuring taxable acquisitions and dispositions and tax-free reorganizations and representing private equity funds in acquisitions and joint ventures.

Mr. Sherman is the co-author of the 2014 edition of New Jersey Inheritance and Estate Taxes.

Robert A. Stern is an attorney in Sills Cummis & Gross's Business Crimes and Tax Litigation Practice Groups. His practice includes representing clients in connection with federal and state tax controversies, tax litigation and criminal tax issues. Mr. Stern is a former senior trial attorney and general litigation specialist with the Office of District Counsel, Internal Revenue Service, Newark, New Jersey. Prior to joining the Firm, Mr. Stern was a partner in a boutique tax firm specializing in IRS and state tax controversies, tax law, probate litigation and ERISA. Mr. Stern is a frequent lecturer for various professional organizations including the New Jersey Institute for Continuing Legal Education, the New Jersey Society of Certified Public Accountants, the National Business Institute, the National Association of Tax Professionals, Morgan Stanley and other professional business organizations.