JOSEPH A. MATERNA, born Passaic, New Jersey, 1947. Mr. Materna received both his B.A. Degree in 1969 and his J.D. in 1973, at Columbia University. He is a member of the Bar in New York and Florida. Mr. Materna is an Arbitrator, New York City Civil Court; Member, Panel of Arbitrators, American Arbitration Association. His memberships include: The Association of the Bar of the City of New York; Richmond County Bar Association; New York State Bar Association; Member Committee on Estate and Trust Administration; New York County Lawyers' Association; American Judges Association; Estate Planning Council of New York City; Planned Giving Board, the Arthritis Foundation; Bequests and Planned Gifts Committee of the Archdiocese of New York. He has authored "Charitable Giving Under Your Will," The Arthritis Reporter, Spring, 1983; "The Living Will - A Possible Solution," The Arthritis Reporter, Winter, 1986; "The Living Will - An Update," The Arthritis Reporter, Summer, 1988; "New U.S. Estate and Gift Tax Rules for Non-Citizen Spouses," The Arthritis Reporter, Winter, 1990; The New Estate Tax Law Changes -- An Update, The Arthritis Reporter, Winter 2004. Mr. Materna is admitted to all Local Federal Courts, United States Supreme Court, and the United States Tax Court. He specializes in Trusts and Estate Planning, Wills, Trusts, Powers of Attorney, Health Care Proxies, Probate and Estate Administration.