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 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 past Chairman of the New Jersey State Bar Association Taxation Committee and is 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 published by the Kugler Company and Pension Planning after TEFRA, Top-Heavy Plans published by the American Institute of Certified Public Accountants. Email address: lwitman@wsmesq.com