JOHN H. JANKOFF is a member of the Bar of the State of New York and is admitted to practice in the federal southern and eastern districts of New York and in the United States tax court. He has specialized in the fields of business and corporate law, tax and real estate since 1968. In addition, since 1978 he has represented physicians, dentists and other health care professionals and has lectured frequently before such groups on the subject of practice management. He is an arbitrator for the American Arbitration Association specializing in disputes among professionals, and in the Small Claims Court of the City of New York. John is a member of the American Bar Association (Tax Section) the New York State Bar Association and the American Health Lawyers Association.

LAWRENCE M. GABE is a member of the Bar of the State of New York and is admitted to practice in the Federal Southern and Eastern districts of New York and in the United States Tax Court. He has practiced in the area of trusts and estates and tax law since 1973; member of the New York State Bar Association (member, Trusts and Estates and Elder Law Sections), the Association of the Bar of the City of New York (member, Committee on Trusts, Estates and Surrogates Court, 1989-1992, Estate and Gift Taxation Committee 1997- ; Appointee, Subcommittee of the Judiciary Committee for Screening of Surrogates Court Candidates, 1991) and the National Academy of Elder Law Attorneys. He is the Secretary and a Trustee of the Lifetime Care Foundation for the Jewish Disabled.