Leonard J. Witman is a member of the New York and New Jersey Bars. Mr. Witman received his B.A. from Rutgers College, and graduated from New York Law School. He is the New Jersey State Chair of The American College of Trust and Estate Counsel (ACTEC), a Fellow of the American College of Employee Benefit Counsel, and a past Chairman of the New Jersey State Bar Association Taxation Section. He is an adjunct professor at Seton Hall University School of Law, Rutgers University Graduate Business Program, and Fairleigh Dickinson University Graduate Business Program. He was a Tax Law Specialist, Instructor and Lecturer with the Internal Revenue Service in the Employee Plans and Exempt Organizations Division. Mr. Witman is also a frequent nationally known lecturer and author in the tax and deferred compensation fields. He has written for many tax periodicals and is the author of A Retirement Planning Technique Book and Roth IRAs, both published by the Kugler Company and Pension Planning after TEFRA, Top-Heavy Plans published by the American Institute of Certified Public Accountants. He is a member of the editorial board of the Practical Accountant and is frequently quoted in financial columns in the New York Times, Wall Street Journal, CNBC and on CBS News. For the past two decades, he has annually been listed in "Best Lawyers of America", "Best Lawyers in the New York Metropolitan Area", and "New Jersey Super Lawyers". Email address: lwitman@wsmesq.com