Kenneth S. Apfel, P.C.

Certified Public Accountant, New York, 1975. Co-Author: "Economic Recovery Tax Act," New Jersey Lawyer, Spring, 1982. Author: "Domestic Relation Law After the Tax Reform Act of 1984," New Jersey Law Journal, October 18, 1984 and West's Legal Forms - Domestic Relation Forms, 1984-1985. Co-Author: "Electing Subchapter S Status Under the 1986 Internal Revenue Code," The Journal of Taxation, August, 1987; "AMT Increases Advantage of Cross-Purchase Agreement over Redemption Agreements," Taxation for Accountants, December 1989; Taxation for Lawyers, January/February 1990; "401(k) Plans Still Flexible Despite Antibias Rules," Taxation for Accountants, July, 1991; "Stock Appreciation Rights Offer Flexibility, Benefits," Taxation for Accountants, December, 1992 and Taxation for Lawyers, January, 1993; "Special Use Valuations Covers Business, As Well As Farm, Realty, Estate Planning," March/April, 1993; Chapter 57, Trusts of New Jersey Legal Forms, September 1996. Instructor, Federal Income Tax, Fairleigh Dickinson University Graduate School, 1985-1990. Vice Chairman and Chairman of Essex County Probate Committee, 1989 and 1990.