E. Martin Davidoff , Esq., CPA
E. Martin Davidoff is a Certified Public Accountant and an Attorney at Law with an office in Dayton, New Jersey. Mr. Davidoff is licensed to practice both professions in New York and New Jersey and is active in many associations.
Mr. Davidoff has served as President (2008-2009) of the American Association of Attorney -Certified Public Accountants (“AAA-CPA") . Mr. Davidoff is also the founder of the Internal Revenue Service Liaison Committee and Chairman of the IRS Liaison Sub-Committee on Legislative Affairs of the AAA-CPA. As such, he meets regularly with the Internal Revenue Service on a national level working side by side with tax professionals from other national organizations such as the American Institute of Certified Public Accountants (“AICPA”), the American Bar Association, and the National Association of Enrolled Agents. Selected as one of the 2004, 2005, 2006, 2007, 2008, 2009 and 2010 Top 100 Most Influential People in Accounting by Accounting Today, who noted that “Davidoff’s views on issues affecting tax practice are heard at the highest levels of government.” CPA Magazine has also chosen Mr. Davidoff as one of the Top 50 IRS Practitioners of 2008 and one of the Top 40 Tax Advisors To Know During a Recession in 2009.
As a member of the AICPA's Tax Division, he has served on the Tax Legislative Liaison Committee. He completed two years on the Executive Committee of the New Jersey Society of Certified Public Accountants (“NJSCPA”), having served as the organization's Secretary and as Vice President for Taxation and Legislation. Mr. Davidoff has also served as President of the Middlesex/Somerset chapter of the NJSCPA and as the chairman of the NJSCPA Federal Taxation and Membership Committees. Mr. Davidoff is a member of the tax section of the New Jersey Bar Association.
Among the honors he has received are the 1998/1999 New Jersey Society of CPAs Distinguished Service Award for his dedicated service and commitment to the Society; the SBA 1997 Accountant Advocate of the Year for New Jersey and Region II (New York, New Jersey, Virgin Islands, and Puerto Rico); and the 1998 Nicholas Maul Leadership Award from the Middlesex County Regional Chamber of Commerce.
Mr. Davidoff received his undergraduate degree from Massachusetts Institute of Technology, an MBA from Boston University Graduate School of Management, and a JD from the Washington University School of Law. He is a frequent lecturer, authors a regular column in CPA Magazine and co-authored the New Jersey S-Corporation bill. Mr. Davidoff regularly testifies before federal and tax agencies and legislatures regarding the impact of legislation and tax agency policies on small business and tax practitioners.
Michael K. Feinberg, Esq.
Michael K. Feinberg is a partner with Greenbaum, Rowe, Smith & Davis LLP in the Tax, Trusts & Estates Department. He concentrates his practice in the areas of estate planning, wills and trusts, elder law, estate administration, tax and business planning for individuals, corporations, partnerships and limited liability companies, and tax controversies. He is admitted to practice in New Jersey and New York and has been with the firm since 1984.
Mr. Feinberg received his undergraduate degree in economics from Bucknell University (1978). He graduated with honors from George Washington University Law School (1981). He received a Masters in Law in Taxation from New York University School of Law (1982).
Mr. Feinberg is a member of the American College of Trust and Estate Counsel, the national peer group of trust and estate practitioners and the National Academy of Elder Law Attorneys, the prestigious group of elder law specialists. He also is active in various other professional and service organizations. He serves as co-chair of the Middlesex County Bar Association Elder Law Committee, is a trustee of the Greater Middlesex-Somerset Estate Planning Council, a member of the New Jersey State Bar Association Taxation Committee, a member of its Real Property, Trust and Probate Section, a member of its Elder Law Section and president of the Woodbridge Rotary Scholarship Foundation, Inc. Mr. Feinberg also is a past president of the Tri-County Estate Planning Council, former vice chair of the Elder Law Committee of the American Bar Association Section of General Practice, and past chair of the Probate and Trust Section of the Middlesex County Bar. He is listed in the The Best Lawyers in America in the Trusts and Estates category and has also been named a Super Lawyer in the New Jersey Estate Planning and Probate practice area.
Mr. Feinberg is a frequent lecturer and author on tax, estate planning and elder law topics. Included in his lecturing have been several appearances at the New Jersey State Bar Association Annual Meeting and numerous appearances before various chapters of the New Jersey and New York CPA Societies. The following are some of the articles he has authored: “Medicaid After OBRA ‘93 As It Impacts on Long-Term Care Planning,” New Jersey Lawyer, October, 1994; “Using the $125,000 Exclusion,” ABA General Practice Update, April 1991; “Healthy Financial Planning for Nursing Home Care,” New Jersey Lawyer, January/February 1991; “A Financial Planner for Nursing Home Care,” New Jersey Law Journal, August 24, 1989; “Basis of Inherited Property,” Matthew Bender & Co., Inc., Benders Federal Tax Service (1989); “Requirements and Structuring of Like-Kind Exchanges,” Middlesex County Bar Journal, April 1989; (Co-Author) “Impact of the Tax Reform Act of 1986,” Ch. 19 in Volume 5, P. Rohan, Real Estate Financing (1987); and (Co-Author) “Impact of the Tax Reform Act of 1984 Upon Real Estate Transactions,” Section 2.06[4] in Volume 4, P. Rohan, Real Estate Financing (1985).
Stephen M. Lippman
Stephen M. Lippman is a Director in Bernstein’s Wealth Management Group. Based in New York, he works closely with the firm’s clients and their professional advisors on a variety of complex investment planning issues, including traditional defined benefit plans, cash balance defined benefit plans, pre-transaction planning, multigenerational wealth transfer, philanthropy and diversification planning for holders of concentrated portfolios (both directly held shares and employee stock options). Prior to assuming this position in 2010, Lippman was a wealth management specialist, and before that he served as a quantitative analyst in the Wealth Management Group, developing customized analytics to assist high-net-worth clients and defined benefit plans with asset allocation decisions. Prior to joining the firm in 2001, he was a consulting actuary at William M. Mercer, Inc., a global benefits consulting firm, for six years. Lippman earned a BS in mathematics from the University of Arizona.
Daniel R. Miller, Esq.
Daniel R. Miller, of Berger & Montague, P.C., concentrates his practice on complex civil litigation, representing whistleblowers in state and federal False Claim Act cases against companies or contractors who have committed fraud, and representing individual and class plaintiffs in consumer protection actions.
Prior to joining Berger & Montague, Mr. Miller was a Deputy Attorney General for the Delaware Department of Justice for more than 16 years and tried more than 125 cases to jury verdict. During his time with the government, Mr. Miller served on numerous national negotiation and litigation teams comprised of state and federal prosecutors. Collectively, those whistleblower cases returned more than $2.5 billion to state and federal treasuries.
Whistleblower (“Qui Tam”) cases are complex matters which often require extensive communication and coordination with the United States Department of Justice, local United States Attorneys Offices, all 50 state Attorneys General Offices, the Federal Bureau of Investigation, the Food and Drug Administration, the Securities and Exchange Commission, the Office of Inspector General, the Internal Revenue Service, and numerous other federal and state agencies. Now in private practice, Mr. Miller is able to provide his clients with extensive trial experience, deep insight into the personnel, structure, and function of these government entities, and a thorough understanding of the investigative sequences utilized by the prosecutors who lead these cases.
Mr. Miller is the Immediate Past President of the National Association of Medicaid Fraud Control Units (“NAMFCU”), an organization whose members were responsible for securing more than 1,300 criminal convictions and returning more than $1.3 billion to the Medicaid Program last year. As a member of NAMFCU's Global Case Committee, Mr. Miller routinely worked on large-scale fraud cases. Prior to serving as NAMFCU’s President, Mr. Miller was the co-chair of NAMFCU's Qui Tam Subcommittee where he coordinated communications and litigation positions for all states which have enacted False Claims Acts. Through these various roles, Mr. Miller helped execute a multi-year plan to increase the level of state involvement in national fraud investigations and prosecutions.
From 2003 through 2009, Mr. Miller also served as the Director of Delaware’s Medicaid Fraud Control Unit. In that capacity, he often served as team leader in coordinating the investigation and prosecution of health care provider fraud -- including cases involving physician groups, pharmaceutical companies, nursing homes, and hospitals -- with local, state, and federal authorities. These multi-disciplinary teams of government lawyers, investigators, and data analysts returned many millions of dollars to state and federal treasuries.
Mr. Miller is nationally recognized for his work in whistleblower cases under state and federal False Claims Acts, and he has been a frequent speaker on these and other topics.
Bill Smead
Bill Smead is a computer forensics examiner who performs data recovery and analysis for attorneys, private investigators and corporations. He formed his company as a sole proprietorship specializing in computer forensics in 2002. Since that time he has served as a consulting witness and been qualified as an expert witness in cases involving theft of intellectual property, breach of contract, employment matters, civil rights and family law. Corporations and individuals have used his data recovery services to successfully recover information from drives that were non-bootable, fully encrypted, reformatted or otherwise inaccessible. His training is from leading vendors in the computer forensics industry including AccessData, Guidance Software, NTI Consulting and CompuForensics, as well as from organizations including the HTCIA, Infragard, ISSA and the FBI. He uses specialized software and hardware specifically designed for data recovery and analysis.
He teaches computer forensics as an adjunct instructor for Finger Lakes Community College in Canandaigua, New York, and as a member of a curriculum advisory team for Erie County Community
College in Buffalo, NY.
Mr. Smead holds a Bachelor of Science degree in Computer Science from Lafayette College, as well as the AccessData Certified Examiner ("ACE") certification in computer forensics.
He currently resides with his family in western New York.