HOWARD B. SOLOMON, born Bronx, New York, May 26, 1941; admitted to bar, 1967, New York, Education: University of Rochester (B.A., 1963); Brooklyn Law School (LL.B., 1966); New York University School Law (LL.M. in Taxation, 1967). Author: “Divorce, Maritals and Their Agreements,” 35 New York University Institute on Federal Taxation 1977; “Gifts in Light of Tax Reform,” 12 University of Miami Law Center Institute of Estate Planning, 1978;” Estates Taxes and the Employee Benefit Plan,” 38 New York University Institute on Federal Taxation, 1980; “Corporate Taxes Can Still Be Saved with S Elections and Liquidations in 1988,” 16 Taxation for Lawyers No.6, 1988; “The 1988 Temporary Passive Loss Regs. Revisited: What a Tangled Web They Weave,” 13 Review of Taxation of Individuals, No. 3, 1989; “Revocable Trusts - A Contrarian’s Viewpoint,” Vol. 68, No. 2, New York State Bar Journal, 1996. Co-author: “Section 1706: Where it Came From and Where It Is Going,” 66 Taxes - The Tax Magazine No.1, 1988; Chapter 6, “Revocable Trusts,” in New York State Bar Association treatise entitled Estate Planning and Will Drafting in New York, 2000. Invited Presentations: 35^th and 38 New York University Institute on Federal Taxation, 1976 and 1979; 12 University of Miami-Law Center Institute on Estate Planning, 1977; ALI/ABA conference entitled “Estate Planning In Depth,” 1980; New York State Bar Association conference entitled “Equitable Distribution and its Effect on Estate Planning,” 1983; Mountain States Tax Conference, 1988; Brooklyn College Institute for Retired Professionals and Executives, 1996 to present; frequent speaker before community groups. Professor of Law and Taxation, Brooklyn College, 1977 to present. Member: The Association of the Bar of the City of New York; New York State Bar Association; Estate Planning Council of Westchester County. Areas of Speciality: Estates; Trusts; Estate Planning.