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| Mark David Rozen, Member at Roberts & Holland LLP |
| Address: Worldwide Plaza, 825 Eighth Avenue, New York, NY 10019-7498 |
| Practice:Taxation, International Taxation, Estate Planning |
| Admitted:1983, New York; |
| Law School:Harvard University, J.D., cum laude, 1981 |
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| Debra G. Kosakoff, Of Counsel at Roberts & Holland LLP |
| Address: Worldwide Plaza, 825 Eighth Avenue, New York, NY 10019-7498 |
| Practice:Estate Planning, Estate Administration, Trust Administration, Tax |
| Admitted:1981, New York; U.S. District Court, Southern District of New York; U.S. District Court, Eastern District of New York; 1997, U.S. Tax Court; |
| Law School:Brooklyn Law School, Class of 1980, J.D., cum laude |
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| Quincy Cotton, Member at Roberts & Holland LLP |
| Address: Worldwide Plaza, 825 Eighth Avenue, New York, NY 10019-7498 |
| Practice:Taxation, Estate Planning |
| Admitted:1987, New York; |
| Law School:State University of New York at Buffalo, J.D., magna cum laude, 1986 |
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| Sanford H. Goldberg, Of Counsel at Roberts & Holland LLP |
| Address: Worldwide Plaza 825 Eighth Avenue, New York, NY 10019 |
| Practice:Taxation; International Taxation; International Estate Planning; Expatriate Tax |
| Admitted:1955, New Jersey; 1957, New York |
| Law School:Columbia Law School, J.D., 1955 |
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| Jessica G. Weinberg, Of Counsel at Roberts & Holland LLP |
| Address: Worldwide Plaza 825 Eighth Avenue, New York, NY 10019 |
| Practice:Taxation; Estate Planning |
| Admitted:2003, New York and Massachusetts |
| Law School:Harvard University, J.D., cum laude, 2002; New York University, LL.M. in Taxation, 2007 |
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| Lionel Etra, Of Counsel at Roberts & Holland LLP |
| Address: Worldwide Plaza 825 Eighth Avenue, New York, NY 10019 |
| Practice:Taxation; Estate Planning |
| Admitted:1968, New York |
| Law School:Harvard University, J.D., 1967; New York University, LL.M. in Taxation, 1978 |
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| JoAnn Luehring, Member at Roberts & Holland LLP |
| Address: Worldwide Plaza 825 Eighth Avenue, New York, NY 10019 |
| Practice:Tax-Exempt Organizations; Charitable Tax Planning; Estate Planning |
| Admitted:1983, New York |
| Law School:University of North Carolina-Chapel Hill School of Law, J.D., with honors, 1982 |
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| Ingrid E. Morning, Of Counsel at McCanliss & Early L.L.P. |
| Address: Wall Street Plaza, 88 Pine Street, New York, NY 10005 |
| Practice:Trusts and Estates, Estate Planning, Nonprofit Organizations, Probate |
| Admitted:1985, New York; 1985, Pennsylvania; |
| Law School:Columbia University, Class of 1984, J.D., , New York University, Class of 1992, LL.M., Taxation |
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| James T. Walsh, Associate at McCanliss & Early L.L.P. |
| Address: Wall Street Plaza, 88 Pine Street, New York, NY 10005 |
| Practice:Estate Planning, Trusts, Probate, Real Estate, Not For Profit Corporations |
| Admitted:2009, New York; |
| Law School:Brooklyn Law School, J.D., 2007 |
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| Charles D. Mooney, Member at McCanliss & Early L.L.P. |
| Address: Wall Street Plaza, 88 Pine Street, New York, NY 10005 |
| Practice:Estate Planning; Trusts; Probate; Non-Profit Organizations; Corporation; Tax |
| Admitted:1975, New York; 1977, U.S. Tax Court, U.S. Claims Court, U.S. District Court, Southern and Eastern Districts of New York and U.S. Court of Appeals, Second Circuit; 1978, Connecticut; 1982, Florida; 1984, U.S. District Court, District of Connecticut; 1999, England and Wales |
| Law School:Fordham University, J.D., 1974 |
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| Robert W. Freiman, Member at Freiman Franco, P.C. |
| Address: Two Grand Central Tower 140 East 45th Street, 19th Floor, New York, NY 10017 |
| Practice:Estate Administration; Trust Administration; Estate Planning; Wills |
| Admitted:1970, New York |
| Law School:New York University, J.D., 1969 |
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| Marvin Sussman, Counsel at Freiman Franco, P.C. |
| Address: Two Grand Central Tower 140 East 45th Street, 19th Floor, New York, NY 10017 |
| Practice:Estate Administration; Trust Administration; Estate Planning; Wills; Estate Litigation |
| Admitted:1951, California, U.S. Court of Appeals, Ninth Circuit and U.S. District Court, Northern District of California; 1953, New York; 1954, U.S. District Court, Southern and Eastern Districts of New York; 1955, U.S. Court of Appeals, Second Circuit; 1964, U.S. Supreme Court |
| Law School:University of California, Hastings College of the Law, LL.B., 1950 |
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| Lorrie B. Franco, Member at Freiman Franco, P.C. |
| Address: Two Grand Central Tower 140 East 45th Street, 19th Floor, New York, NY 10017 |
| Practice:Estate Planning; Wills; Estate Administration; Trust Administration |
| Admitted:1986, New York |
| Law School:Fordham University, J.D., 1985 |
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| Bradley Bernstein, Partner at Cohen Clair Lans Greifer & Thorpe LLP |
| Address: The Lipstick Building, 885 Third Avenue, 32nd Floor, New York, NY 10022 |
| Practice:Estate Planning, Wills and Trusts, Taxation, Matrimonial |
| Admitted:1978, New York; 1979, U.S. Tax Court; |
| Law School:New York University, LL.M., in Taxation, 1978; University of Miami School of Law, J.D., 1977 |
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| P. Gregory Hess, Member at Davidson, Dawson & Clark LLP |
| Address: The Lincoln Building 60 East 42nd Street, 38th Floor, New York, NY 10165 |
| Practice:Probate Law; Taxation; Wills; Tax-Exempt Organizations; Trusts and Estates; Trust Law; Estate Planning |
| Admitted:1972, New York; 1976, Florida |
| Law School:Yale Law School, J.D., 1971; New York University, LL.M., Taxation, 1976 |
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| Berkeley D. Johnson, Jr., Of Counsel at Davidson, Dawson & Clark LLP |
| Address: The Lincoln Building 60 East 42nd Street, 38th Floor, New York, NY 10165 |
| Practice:Estate Planning; Wills and Trusts; Probate; Zoning Law |
| Admitted:1960, Connecticut; 1961, New York; 1981, Florida |
| Law School:University of Connecticut, LL.B., 1960 |
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| William Buice, III, Member at Davidson, Dawson & Clark LLP |
| Address: The Lincoln Building 60 East 42nd Street, 38th Floor, New York, NY 10165 |
| Practice:Estate Planning; Wills and Trusts; Not-for-Profit Organizations |
| Admitted:1964, North Carolina; 1967, New York |
| Law School:Duke University, LL.B., 1964 |
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| James F. Kelly, Member at Davidson, Dawson & Clark LLP |
| Address: The Lincoln Building 60 East 42nd Street, 38th Floor, New York, NY 10165 |
| Practice:Estate Planning; Estate Administration; Surrogates Court Practice; Residential Real Estate |
| Admitted:1988, Connecticut; 1989, New York |
| Law School:St. John's University School of Law, J.D., 1988 |
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| Alan Donaldson, Member at Davidson, Dawson & Clark LLP |
| Address: The Lincoln Building 60 East 42nd Street, 38th Floor, New York, NY 10165 |
| Practice:Estate Planning; Wills; Trust Law; Probate; Federal Income, Estate and Gift Taxation |
| Admitted:1973, Connecticut(Not admitted in New York) |
| Law School:Northwestern University, J.D., cum laude, 1973; New York University, LL.M., Taxation, 1981 |
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| Matthew Bovino, Partner at Davidson, Dawson & Clark LLP |
| Address: The Lincoln Building 60 East 42nd Street, 38th Floor, New York, NY 10165 |
| Practice:Estate Planning Law; Estate Administration |
| Admitted:1987, Connecticut; 1988, U.S. District Court, District of Connecticut(Not admitted in New York) |
| Law School:New York University, J.D., 1987 |