1. DESCRIPTION OF SPECIALTY

2. EDUCATION

Legal: University of California, Los Angeles
Ranked first in graduation class of 1981
Order of Coif
Emphasis in tax

College: University of California, Los Angeles
B.A. Degree awarded in Psychology, June 1978
GPA: 3.9
Summa Cum Laude
Phi Beta Kappa
Psychology Honors Department
College of Letters and Science Honors Department
Dean’s Honor List throughout college

3. PROFESSOR

       UCLA Anderson School of Management
       Adjunct Professor

UCLA Law School
Adjunct Professor
Entertainment Law, 1997 to present.

UCLA Extension Program:
1995: The Biz: Business, Legal and Financing Aspects of the Entertainment Industry

University of San Diego Graduate Tax Program
Adjunct Professor
1986: Using Computers to do Tax Planning

4. AUTHOR:

(a). Books -- Click on title to order:

The Biz: The Basic Business, Legal and Financial Aspects of the Film Industry

Taxation of the Entertainment Industry : 2000 Edition

(b). Articles:

"Release of Films on the Internet Gives Rise to Novel Legal Issues," Entertainment Law & Finance, 1999 (two-part series).

"Contingent Compensation for Talent," Entertainment Law & Finance, 1997 (two-part series).

"Four Ways to Calculate Net Profits (Depending on Who’s Asking)," Entertainment Law Reporter, May, 1997.

"Accounting for Profits in the Movie Business," Entertainment Law Reporter, January, 1997.

"Tax Issues in Movie Transactions," Entertainment Law & Finance, 1997 (three part series).

"Creative Strategies for Debt Workouts," The 1997 USC Tax Institute on Federal Taxation

"A Practitioner’s Primer on Natural Law," Southern California Interdisciplinary Law Journal, 1995.

"Employee or Independent Contractor?" Los Angeles Lawyer, April, 1995.

"In Search of a Better Way to Pay Net Profits," Entertainment Law and Finance, January, 1994.

"The Right to be Let Alone: Integration of the Four Publication-Based Tort Actions," Loyola Entertainment Law Journal, Vol. 14, Issue 3, 1994.

"Entertainment Bankruptcies: The Copyright Act Meets the Bankruptcy Code," The Business Lawyer (ABA), February, 1993.

"Entertainment Bankruptcies," Entertainment Law & Finance, August, 1992.

"Film Financing: The Completion Guaranty Aspect," Entertainment Law Reporter, September 1992.

"How Super Pre-Sales Work," Entertainment Law & Finance, January 1992.

"The Future of Film Financing," Palm Springs Film Festival Magazine, 1992.

"California Taxation of the Entertainment Industry," California Tax Lawyer, July 1991.

"Advance Payments Taxation," Los Angeles Lawyer, April 1991.

"Entertainment Industry Affected by Several Tax Developments," The Journal of Taxation, September 1990.

"Recent Tax Cases," Entertainment Law Journal, April 1990.

"Taxation of the International Film Co-Production," Entertainment Law Reporter, February 1990.

"Pitfalls and Loopholes in Real Estate Transactions: Property, Sales, and Documentary Transfer Taxes," The 1990 USC Tax Institute on Federal Taxation.

"Substantive Corporate Changes Included in Technical Corrections Act," The Journal of Taxation, February 1989.

"Taxation of Foreign Investment in the United States through a U.S. or Foreign Corporation," The Journal of Corporate Taxation, Autumn 1989.

"Doing LBO’s Through LPs," Tax Notes, August 7, 1989.

"Tax Aspects of Defensive Strategies to Corporate Takeovers," The Journal of Taxation, October 1988

"Overview of the Business-Related Measures of the 1987 Federal Tax Act," CEB California Business Law Reporter, July 1988.

"Protecting Your Salary From Tax Bites Abroad," The Hollywood Reporter, August 9, 1988.

"Taxation of U.S. Owned Foreign Corporations," The Journal of Corporate Taxation, Winter 1988.

"Saving Money Through Foreign Tax Planning," American Premiere, October 1988.

"Form v. Substance," The Journal of Taxation, February 1987.

"Application of Section 338 to the Purchase of a Corporate Partner after the Tax Reform Act of 1984," The Journal of Corporate Taxation, Summer 1986.

"Analyzing the Complex New Proposed Regs on Imputed Interest and Original Issue Discount," The Journal of Taxation, July 1986.

"Guidelines for Coping with the Final Section 704(b) Regulations," Journal of Taxation of Investments, Summer 1986.

"Deferred Compensation," The Practical Accountant, January 1986.

"Analyzing a Tax Shelter," The Practical Accountant, October 1985.

"Imputed Interest and Original Issue Discount: The Logical Extreme of a Fundamentally Flawed Tax System," The 1986 USC Tax Institute on Federal Taxation.

"Compensation Planning: A Mathematical Analysis and Reference Guide," The 1985 USC Tax Institute on Federal Taxation.

"New Regulations Violate Regulatory Flexibility Act and Executive Order 12291," "A Proposal to Reduce the Complexity of Tax Regulations," "The Section 704(b) Regulations Are Invalid," "From Each According to His Ability," and "Does Progressive Taxation Violate Equal Protection?" Guest Editorials and Viewpoints for Tax Notes.

5. SPEAKER:

ALI-ABA:

1997 and 1998: "Tax Planning for Talent"

IRS Entertainment Industry National Conference:

1995 and 1997: "Taxation of the Entertainment Industry"

California Lawyers for the Arts:

1998: Film Financing

1997: Film and Video Seminar

California State Bar:

1995: "Tax Aspects of the Entertainment Industry"

1993: "Drafting and Negotiating Selected Business Agreements"

California State University, Los Angeles:

1994: "Taxation of the Entertainment Industry"

Los Angeles County Bar Association:

1998: "Film Financing"

1995: "Hot Tax Accounting Issues in Audiovisual Entertainment"

1992: "Entertainment Tax Audits," "New Developments in Entertainment Taxation"

1991: "Creative Film Financing," "Studio Pick-Ups," "Bank Loans and Completion Guaranties for Films"

1990: "Foreign Distribution of Films," "Film Financing," "Foreign Investment in the U.S Entertainment Industry," "Taxation of Interest," "Basic Partnership Taxation," "European Film Co-Productions: Now, 1992, and Beyond"

1988: "International Film Financing," "Tax Aspects of Motion Picture Production and Distribution," "Tax and Corporate Aspects of Corporate Buy-Outs and Defensive Strategies," "Planning for Foreign Ownership of Commercial and Industrial Ventures"

1986: "Living With The Final Section 704(b) Regulations," "Partnership Developments"

California Society of CPAs:

1995: "IRS Hit List for the Entertainment Industry," "Employee v.            Independent Contractor"

1994: "Handling IRS Tax Audits," "International Taxation of the           Entertainment Industry"

1993: "Entertainment Taxation"

1992: "Protecting Licensors and Talent in Entertainment            Bankruptcies"

1991: "International Film Financing"

1988: "Corporate Acquisitions, Liquidations, and Reorganizations"

1987: "Choice of Entity and How to Get There," "Taxation of            Foreign Transactions by U.S. Persons," "The Final            Partnership Allocation Regulations"

California Continuing Education of the Bar:

1987: "Advanced Real Estate Tax Planning," "Choice of Entity,"           "Business Planning Under the Tax Reform Act of 1986,"           "Original Issue Discount and Imputed Interest"

1986: "Impact of the Final Partnership Allocation Regulations,"           "Lawyer’s Computer Conference"

USC Tax Institute on Federal Taxation
(see under "Author" for four other presentations):

2000: "Current Issues in Entertainment Industry Tax."

1999: "Stump the Panel of Experts"

1989: "Current Motion Picture Industry Tax Issues"

USC Law School Symposium on Natural Law

1994: "A Practitioner’s Approach to Natural Law"

UCLA Extension Symposium on Entertainment Tax and Finance:

1997: "Recent Developments in Foreign Taxation"

1990: "Pushing The Envelope"

1988: "Foreign Production and Distribution"

1987: "Foreign Tax Planning for the Entertainment Industry"

UCLA Entertainment Symposium:

1999: "Creative Financing of Studio Films"

1998: "Alternative Sources of Financing"

1996: "Financing and Distribution of Independent Motion Pictures"

1993: "International Film Co-Productions"

Beverly Hills Bar:

1996: "LLC’s, LLP’s, LP’s, Etc."

1994: "The Joy of Partnerships"

1993: "Drafting Partnership Agreements in the 90’s"

1989: "Structuring Foreign Investment in the Entertainment Industry"

1987: "Motion Picture Financing"

1986: "The New OID and Imputed Interest Regulations"

Paul Kagan & Associates:

1999: "The Art of the Global Deal"
1998: "International Movie Financing"
1995: "Motion Picture Production & Finance"

6.  PROFESSIONAL ACTIVITIES

• Co-Chairman of UCLA Entertainment Symposium, 1997-2000
  
  
• Chairman of the Entertainment Tax Subsection of the Los Angeles County Bar Taxation Section from 1988-1991

7. MISCELLANEOUS

• AV rated by Martindale-Hubbell
  
  
• Admitted to Tax Court
  
  
• Admitted to State Bars in California, Maryland, Tennessee and Texas

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