Retired Attorney with LL.M. in Tax and former Director of a Fdn.

MARTIN L. BEARG

** ******* ***** *****, ***** Orange, NJ 07079

*******@*****.*** 973-***-****

Profile

Highly accomplished attorney with more than 30 years of practice experience handling general business/corporate, tax, and trusts and estate matters. Court-appointed mediator and arbitrator for chancery matters. Wrote or contributed to numerous publications and made numerous speaking engagements. Team player; able to explain technical issues of the law and Internal Revenue Code in simple terms; able to meet deadliness; able to speak before and with groups and clients; possess leadership skills, but able to follow others. Former Director of Endowments for a Charitable Foundation.

Bar Admissions: Licensed to practice in New Jersey, before the Federal District Court for the District of New Jersey (Third Circuit), U.S. Court of Appeals for the Third Circuit, U.S. Tax Court, U.S. Claims Court, and the U.S. Supreme Court.

Professional Experience

Law Office of Martin L. Bearg, Esq. Livingston, New Jersey

Solo Practitioner

Sophisticated business, and estate planning and administration law practice. Provide tax advice to clients, nonprofits, accountants, and financial advisors.

Assisted clients to defer $3-million gain on sale of business using a Charitable Remainder Trust.

Represent clients before the IRS, NJ Division of Taxation, and NYS Department of Taxation & Finance.

Prepared individual, fiduciary, corporate, and partnership income tax returns, as well as gift and estate tax returns.

Secured tax-exempt status for nonprofits 501(c)(3), (4), (6) and (7); act as registered agent.

Formed and liquidated various business entities.

Drafted wills, special needs trusts, life insurance trusts, pet trusts, charitable remainder trusts, qualified personal residence trusts, durable powers of attorney and advanced medical directives.

Served as court appointed legal guardian and counsel to alleged incapacitated individuals.

Assist in business succession planning and implementing nonqualified deferred compensation plans.

Administered estates.

Alpert Goldberg Butler Norton Bearg & Peach, P.C. (liquidated) West Orange, New Jersey

Member & Head of Tax, Asset Preservation & Business Transactional Dept. June 1997-September 2004

Counseled clients, financial planners, and accountants regarding numerous tax and business issues. Served as court appointed R. 1:40 mediator, court appointed guardian, administrator, and special fiscal agent.

Represented clients before the NJ Division of Labor, Division of Taxation, and IRS.

Handled residential and commercial real estate closings and commercial leases.

Provided support to family law practice in drafting QDROs, and pre-nuptial & property settlement agreements.

Drafted a broad range of business documents.

Handled trademark registrations.

Drafted Wills, trusts, Powers of Attorneys, QPRTs, CRTs, Advanced Medical Directives.

Administered estates.

Served as court appointed guardian.

Assisted clients in forming Limited Liability Companies and other business entities.

Jewish Community Foundation of Union County, New Jersey June 1996-June 1997

Director of Planned Giving/Endowments (merged with Community Foundation of the Federation of Greater

MetroWest)

Rearranged funds from a single investment to allow investment for Donor Advised Funds, Donor Designated Funds, Charitable Remainder Trusts and diversification of portfolio

Prepared agenda for and minutes of Foundation Board meetings

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Professional Experience (cont’d)

Met with prospective donors

Secured Foundation’s first grant to purchase computers, phones and other related equipment for a capital campaign to build an office.

Worked with Annual Campaign making calls and creating a Golden Givers Society.

Wrote monthly pieces encouraging planned giving in the Federation’s newsletters.

Budd Larner Gross Rosenbaum Greenberg & Sade, PC Short Hills, New Jersey

Member of Business Transactional Group & Tax Dept.

Drafted various business documents.

Prepared wills, trusts and related estate planning documents including ILITS and helped fiduciaries administer estates.

Herbert M. Gannet, Esq. (deceased) Newark, New Jersey

Senior Associate-Tax and Business practice

Drafted sophisticated business documents

Litigated one of the first spouse’s election against Will case, representing estate, and won.

Drafted sophisticated Wills and Trusts; administered estates.

Leonard G. Birnbaum & Company, CPAs (liquidated) Summit, New Jersey, & Alexandria, Virginia

Member of Tax Department and Staff Counsel

Prepared individual, fiduciary, corporate and partnership income tax returns, gift and estate tax returns

Took basic and intermediate accounting courses.

Superior Court of New Jersey - Law Division - Civil Part Jersey City, New Jersey

Clerk to the Hon. Raymond W. Young (deceased)

Drafted first drafts of opinions and researched law raised during civil trials. One opinion published.

Education

Villanova University School of Law Villanova, Pennsylvania

LL.M. in Tax Jan. 1982-May 1984

Syracuse University College of Law Syracuse, New York

Juris Doctor Sept. 1974-May 1977

Editor: Syracuse University Journal of International Law & Commerce

Syracuse University Maxwell School of Citizenship & Public Affairs Syracuse, New York

M.P.A. July 1973-May 1974

The American University (completed in 3 years) Washington, DC

Bachelor of Arts Sept. 1970-June 1973

Drafted Montgomery County, MD’s Barrier Free Ordinance 10 years before the enactment of The American with Disabilities Act.

Publications, and Teaching (full list available on request)

PUBLICATIONS:

“Income Received During Estate Administration,” Matthew Bender’s Federal Tax Service (now owned by CCH).

“Is the Grantor’s Interest in an Inter Vivos Trust Subject to Inheritance Taxes?” NJSBA Real Property, Probate & Trust Law Section Newsletter.

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“New Valuation Rules: Chapter 14,” NJSBA Real Property, Probate & Trust Law Section Newsletter,

New Decisions Editor, The Journal of Taxation, Warren, Gorham & Lamont.

“Point-Counterpoint – Should a Non-Profit Sue to Collect Unpaid Pledges?” Journal of Gift Planning.

Former Chair of NJSBA Real Property, Trust & Estate Law Section

Former Chair & current member of District V-C Attorney Ethics Committee

TEACHING:

Provided upon request

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