Mr. Klingman is head of the tax department of our firm. He has had more than 25 years of experience in all areas of taxation. Mr. Klingman has advised clients ranging in size from family owned companies to Fortune 100 companies, and has considerable experience in structuring joint ventures involving one or more tax-exempt entities. He has also represented clients in controversies with federal, state and local taxing authorities. Mr. Klingman was Deputy Tax Counsel of Gulf & Western, where, among other things, he supervised that company's foreign tax planning. He was also a shareholder of Lane & Edson, P.C., where he was involved in a number of billion dollar mergers and acquisitions, and was the New York resident partner of O'Neill & Borges, one of Puerto Rico's leading law firms. Mr. Klingman has contributed to a number of tax journals and has lectured at a number of tax seminars and other programs.

Mr. Klingman received his L.L.M. in Taxation from New York University School of Law.