5951 New York Lawyers

The Association of the Bar of the City of New York Member, Committee on Professional and Judicial Ethics, 1985-1987 Vice-Chair, 1986-1987 Member, Committee on Antitrust and Trade Regulation, 1987-1990 New York State Member, Trial Lawyers Section an

New York State Bar Association.

International Tax Planning Association.

New York State Bar Association American Institute of Certified Public Accountants New York State Society of Certified Public Accountants.