Background
Esterces, Howard M. was born on July 1, 1933 in Brooklyn, New York, United States.
Esterces, Howard M. was born on July 1, 1933 in Brooklyn, New York, United States.
Columbia University (Bachelor of Arts, 1954. Master of Business Administration, Accounting and Finance, 1956). Fordham University (Bachelor of Laws, 1962).
New York University (Master of Laws, Taxation, 1971).
Worked at Howard M. Esterces, Professional Corporation (Garden City, New York) specializing in Estate Planning Law, Tax Law, Pension Planning Law, Litigation, Corporate Law, Real Estate Law. Admitted to the bar, 1963, New New York 1975, New Jersey; 1980, United States.
Tax Court.
Author: "SCINS Are Still Useful Tools," Estate Planning, January, 1994.
"Post-Mortem Transfers of Pension Plans Offer Opportunities," Taxation for Accounts, February, 1993. "Residence Grits Still Offer Estates Tax Savings," Taxation for Accountants, January 1992.
"Rights of Surviving Spouses to Pension Benefits," Small Business Taxation, July/August 1989. "Pre-and-post-death estate planning with disclaimers can reduce estate taxes," Taxation for Lawyers, September/October 1987.
"ESOPS Even More Attractive To Major Shareholders After Tax Reform Acting of 1986," The Journal of Taxation, May, 1987.
"How to Shelter Qualified Plan Benefits in Light of Recently Enacted Restrictions," Estate Planning, March, 1985. Member, Board of Editors, Taxation Foreign Lawyers, 1982. Chairman, District Liaison Committee for Brooklyn, New York District of I.R.S. Member: Nassau County Bar Association (Chairman, Tax Law Committee).
Fellow, The American College of Trust and Estate Counsel.
Member, Board of Editors, Taxation Foreign Lawyers, 1982. Chairman, District Liaison Committee for Brooklyn, New York District of I.R.S. Member: Nassau County Bar Association (Chairman, Tax Law Committee). Fellow, The American College of Trust and Estate Counsel.
Fellow, The American College of Trust and Estate Counsel.
