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![3D"Image"](3D"http://www.evw.com/images/stories/attorneys/dbs.jpg" "3D\"Image\"")
Mr. Spivak has practiced tax law for more th=
an 30 years with particular emphasis on structuring complex corporate t=
ransactions, including reorganizations, redemptions, distributions, lev=
eraged buyouts, and other financing arrangements involving traditional =
and hybrid securities. He has extensive experience formulating tax stra=
tegies for cross-border transactions, partnerships, limited liability c=
ompanies and S corporations, in designing tax-efficient public funds an=
d private placements for taxable and tax-exempt institutional investors=
and in advising on the tax consequences of real estate transactions, a=
s well as bankruptcies and workouts. He has worked extensively in desig=
ning income, gift and estate tax structures for non-resident aliens, in=
tax planning relating to estates whose decedents held tax-advantaged p=
artnership interests, substantial interests in retirement plans or art =
collections, and in estate planning with respect to the organization, r=
ecapitalization or sale of a business. Mr. Spivak has represented fiduc=
iaries in the administration of estates and trusts as well as not-for-p=
rofit organizations and charitable foundations. He maintains an office =
in Connecticut, where he is admitted to practice before the various pro=
bate courts of that State. Admitted to Bar: Connecticut (1969) and New =
York (1975); U.S. Tax Court (1971); U.S. Court of Federal Claims (1973)=
. Dartmouth College (A.B., 1966); University of Connecticut School of L=
aw (J.D., 1969); New York University School of Law (LL.M., in Taxation,=
1970). Trial Attorney before the U.S. Tax Court, Office of Chief Couns=
el, Treasury Department, 1970-72; Law Clerk to the Hon. Shiro Kashiwa, =
U.S. Court of Claims, 1972-74. =0D=0A