Background
Armbruster, Kevin R. was born on January 28, 1955 in Newark, New Jersey, United States.
Armbruster, Kevin R. was born on January 28, 1955 in Newark, New Jersey, United States.
Princeton University (Bachelor of Arts, magna cum laude, 1977). Emory University (Juris Doctor, 1983. Master of Laws in Taxation, 1990).
Lordmann Enterprises, Incorporated. v. Equicor, Incorporated., 32 F. 3d 1529 (11th Circuit 1994), certified denied 116 South.Ct. 335 (1995) (Employee Retirement Income Security Act preemption); Dynamic Energy, Incorporated. v. Commissioner, 98 T.C. 48 (1992)(IRC 6013 innocent spouse); PLR 9450041 (tax free retirement plan rollover accomplished using disqualified disclaimer).Worked at Cushing, Morris, Armbruster & Jones, Limited Liability Partnership (Atlanta, Georgia) specializing in Corporate Law, Taxation, Employee Benefits, Estate Planning, Securities. Admitted to the bar, 1983, Georgia. 1990, United States. Tax Court.
1995, United States.
Supreme Court. Company-Author: "Salvaging a Spousal Rollover," Trusts & Estates, 1997. "Employee Retirement Income Security Act Preemption: State Law Claims of Health-Care Providers," The Health Lawyer, 1995.
"Holding Private Insurers Accountable," Thompson"s Subacute Care Report, 1995. "ESOPs for the Broadcast Industry: Planning Considerations," Broadcast Cable Financial Journal, 1990.
Certified Public Accountant, New York, 1980.
Member: Atlanta Bar Association. State Bar of Georgia. New York State Society of Certified Public Accountants.
Member: Atlanta Bar Association. State Bar of Georgia. New York State Society of Certified Public Accountants.