Education:     J.D., Brooklyn Law School, 1969     B.S., New York University, 1966       Major: Accounting Bar Admissions:     New York, 1970     United States District Court for the Southern District of New York, 1999     United States Tax Court, 1983 Alan has practiced in all aspects of Federal and New York State taxation and in the areas of estate planning, administration and taxation, for more than 30 years. During that time, he has handled many diverse cases before the U.S. Tax Court and administered and settled numerous substantial contested estates. Alan is a member of the Estate and Taxation Section of the New York State Bar Association. Alan began his career with the Internal Revenue Service as an estate tax attorney. During his ten-year tenure with the IRS, Alan served as an Appeals Officer and finally as the Assistant to the Regional Commissioner of Appeals. Alan lives in Congers, New York with his wife, Janice and their two sons. Alan's favorite past time is road cycling, and he is proud to have completed long-distance cycling rides from Boston to New York, San Francisco to L.A., and Fairbanks to Anchorage, Alaska, all to raise funding for AIDS research. E-Mail: asills@aryllp.com

Alan I. Sills | Aronauer, Re & Yudell, LLP, serving New Jersey, New York