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|VA||Authorized to practice law||2010||03/11/2014|
|Award Name||Grantor||Date Granted|
|AV Preeminent 5.0 out of 5 Peer Review Rated||Martindale-Hubbell||N/A|
|New York Law Journal||The Good News, Bad News of Changes to Federal Transfer Tax||2004|
|National Law Journal||Shifting Future for Estate Taxes||2004|
|Tax Management Estates, Gifts, and Trusts Journal||Effective Use of the Election to Split Gifts||2001|
|Tax Management Memorandum||How Defective Is Your Trust? Suggestions on Structuring an Intentionally Defective Granter Trust||2000|
|Tax Management Memorandum||Lifetime QTIP Trusts: A Valuable Estate Planning Tool||1995|
|Tax Management Memorandum||Amorization of FCC Broadcast Licenses||1993|
|Tax Management Memorandum||Final Partnership Disguised Sale Regulations Under Section 707(a)(2)||1993|
|Tax Management Memorandum||Aizawa v. Comr., 99 T.C. No. 10 (8/6/92) - The 'amount realized' on the Foreclosure Sale of Property Suject to a Recourse Mortgage||1992|
|Tax Management Memorandum||Creation of Section-456 At Risk Liability Through Sales and Leasebacks - Emershaw v. Commissioner, 949 F.2d 851 (6th Cir. 1991)||1992|
|University of Puerto Rico School of Law||Law||JD - Juris Doctor||N/A|
|University of Puerto Rico||Business Administration, Finance||BA - Bachelor of Arts||N/A|
|New York University||Taxation||LL.M - Master of Laws||N/A|
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