Erik assists individuals and families by preparing Last Wills and Testaments, Trusts, Living Wills and Health Care Proxies, and Durable Powers of Attorney documents. He assists clients in developing efficient estate, gift and generation-skipping transfer tax strategies and techniques. Erik also assists clients in business formation and structuring and advises clients in financial transactions from a tax and business perspective, including business sales, purchases and reorganizations, and preparing various business agreements, including buy-sell agreements, shareholder, partnership and operating agreements. Erik has written articles for various publications, including WealthCounsel, the New York Law Journal, and the Journal of the Nassau County Bar Association. Erik has also lectured before accountants, attorneys and other professionals for several professional organizations, including the Nassau Conference of CPA Practitioners, the Chinese American Society of CPAs, and Lorman Education Services. Erik is currently completing his LL.M in Taxation at New York University School of Law. Erik earned his Juris Doctor from Loyola Law School in Los Angeles, where he received honors in the Corporate Law concentration. Erik received a B.A. in Economics from Boston College.

Joseph has extensive experience providing taxplanning services. He has worked on tax planning for corporations, lim ited liability com pa nies, partnerships, real estate investment trusts, and individuals; corporate reorga nizations, mergers and acquisitions, liquidations, and recapitalizations; pension funds; employee benefits; state and local taxation; and sale and exchange transactions. His clients include real estate investment funds that are structu red as RElTs, wholesalers/distributors, manufacturers, software designers, high-tech computer softwa re com panies, private i nvestment companies, real estate brokerage houses, real estate developers, owner operators, syndicators, and professional service firms. He has also acted as a tax consultant for clients with extensive investments in real estate - advised clients on issues relating to rules and regulations involving passive activities, 5-corporations, basis limitations, rehabilitation credits, restructuring the ownership of properties, like-kind exchanges, and contributing property to REITS utilizing the UPREIT structure. Joseph has acted as the engagement partner of prominent real estate advisory firms, which utilize REIT structure in its ownership of real estate. His real estate expertise has enabled him to consult with a client on the acquisition of a S1 billion public REIT. \i:1 ,/,\iì5 Joseph received his BS in Accounting at Brooklyn College. He received his MBA in Taxation from Baruch College in New York City. Joseph is a member of the American lnstitute of Certified Public Accountants. He is also a member of the New York State Society of Certified Public Accountants as well as a member of their Mergers and Acquisitions Committee.

Robert S. Barnett, CPA, Esq., is a founding partner of Capell Barnett Matalon & Schoenfeld LLP, Attorneys at Law. His practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning. His experience includes Surrogate’s Court practice, tax dispute resolution, and Tax Court representation. Mr. Barnett frequently assists clients in structuring financial transactions and charitable gifts. Mr. Barnett applies creative and practical solutions to estate and business planning. He has served on many committees and is a frequent lecturer on numerous aspects of tax and business law. He is an active participant and serves on many professional and charitable boards. Mr. Barnett is a frequent lecturer and writer. His articles and lectures encompass a wide variety of topics, including business succession, estate planning, charitable planning, generation-skipping, stock options, effective strategies for removing tax liens, business taxation, utilization of the marital deduction and partnership elections. Mr. Barnett received his juris doctor in 1986 from Fordham University, where he graduated cum laude and was a member of the Fordham Law Review. He graduated magna cum laude from Hofstra University, where he received his Bachelor’s degree in accounting. Mr. Barnett holds a Master’s degree in taxation as the recipient of the highest dean’s award. Mr. Barnett is admitted to practice law in New York, Virginia and Washington, D.C. Member: • Board of Directors of the Long Island Community Foundation. • Board of Directors of Nassau Academy of Law • Professional Advisors Committee of the Long Island Community Foundation • Professional Advisors Committee of the American Heart Association • Past Education Committee Chairman NCCPAP • Past President of the NCCPAP Educational Foundation • Past President of Nassau Chapter NYSSCPA • Member of Nassau Academy of Law Advisory Board • CPA Journal Editorial Review Board, May 2017-2020 Awards: • 2013 Max Block Distinguished Article Award for Technical Analysis • November 2016 – Samuel A. Dyckman, Excellence in Education Award • November 2016 – Leadership in Law Award – Long Island Business News • May 2017 – Distinguished Service Award – NYSSCPAS – Nassau Chapter • Dean’s Award in Taxation – Long Island University CW Post • Fordham Law Review • Fordham University American Jurisprudence Award – Trusts and Estates