Mr. Spivak has worked extensively in designing income, gift and estate tax structures for non-resident aliens, in tax planning relating to estates whose descendants held tax-advantaged partnership interests, substantial interests in retirement plans or art collections, and in estate planning with respect to the organization, recapitalization or sale of a business.

Mr. Spivak has represented fiduciaries in the administration of estates and trusts as well as not-for-profit organizations and charitable foundations.

He maintains an office in Connecticut, where he is admitted to practice before the various probate courts of that State.


  • New York (1975)
  • U.S. Court of Federal Claims (1973)
  • U.S. Tax Court (1971)
  • Connecticut (1969)


  • New York University School of Law (LL.M. in Taxation), 1970
  • University of Connecticut School of Law (J.D.), 1969
  • Dartmouth College (A.B.), 1966

Other Experience

  • Law Clerk to the Hon. Shiro Kashiwa, U.S. Court of Claims, 1972-74
  • Trial Attorney before the U.S. Tax Court, Office of Chief Counsel, Treasury Department, 1970-72