ABOUT JERALD DAVID AUGUST

Jerald David August is the managing partner of the West Palm Beach, FL office of Fox Rothschild LLP, and also practices out of the Firm’s Philadelphia, PA office. He is a member of both the Florida and Pennsylvania Bar Associations. He is Co-Chair of the Firm’s Tax & Estates Department and Chair of the Firm’s Tax Opinions Committee. His practice is limited to Federal and state taxation, including international taxation, mergers and acquisitions, business planning, non-qualified deferred compensation, and estate planning for high net worth individuals, both resident and non-resident of the United States. He also has substantial experience in representing clients before the Internal Revenue Service and other taxing authorities, including trials before the United States Tax Court and Eleventh Circuit Court of Appeals.

Mr. August received a B.S. and B.A. degree from the Wharton School of the University of Pennsylvania (1974). He earned his Juris Doctorate from the University of Pittsburgh’s School of Law (1977) and was awarded an LL.M. in Taxation from the New York University School of Law (1980).

Mr. August is a Florida Board Certified Tax Lawyer and a member of the United States Supreme Court. He is Past Vice-Chair (Publications) of the American Bar Association, Section of Taxation, and the Editor-in-Chief of The Tax Lawyer, Vols. 58 and 59. Mr. August previously served as Chair of the Committees on S Corporations and Continuing Legal Education. He also served as Chair of the Tax Section’s Pass-Through Entity Integration Task Force; and served as an active member of the specially appointed blue ribbon Task Force on Wealth Transfer Tax Reform, Subcommittee on Carryover Basis Provisions. The Task Force’s Report was submitted before the Congress and the Bush Administration in evaluating the impact of the permanent repeal of the estate tax. He is a member of the Advisory Board of the New York University Institute on Federal Taxation (IFT).

For the past six years he has chaired the Closely-Held Business Program for the Annual NYU Institute on Federal Taxation (2001-2006)(New York and California). Mr. August was appointed Chair of the inaugural New York University Institute on Federal Wealth Taxation (Summer 2006). He also served as Chair of the First and Second Annual Wallace-Lyon National Graduate Tax Law Workshops of the NYU School of Law Master’s in Taxation Program.

He is a member of the American College of Tax Counsel, The American College of Trust and Estate Counsel, American Tax Policy Institute, and the Board of Directors of the NYU Graduate Tax Law Program. He also is a member of the American Law Institute and is on the Consultative Groups on the Restatement (Third) of Donative Transfers and Restatement (Third) of the Law of Trusts. Mr. August has been selected to Best Lawyers in America by Woodward & White, Inc. in the areas of Taxation and Probate and Trust Law.

Mr. August has earned national recognition for his expertise in corporate and partnership taxation as well as estate planning for owners of closely held businesses. He is the Editor-in-Chief of the Journal of Business Entities, a leading national taxation publication. He was Editor-in-Chief of the Journal of S Corporation Taxation, a Contributing Editor of the Journal of Partnership Taxation, both journals now having been merged into Business Entities. He also is a member of the Editorial Board of Estate Planning. Mr. August served as Editor of The Taxpayer Relief Act of 1997, a joint publication of The American Law Institute and The ABA Tax Section. Mr. August is also a contributing member of the Advisory Board of the Corporate Tax and Business Planning Review. He has published numerous articles in the areas of taxation and estate planning.

Mr. August has lectured in numerous national and regional programs sponsored by the Tax Section of the American Bar Association, the American Law Institute, the University of Miami’s Phillip E. Heckerling Institute on Estate Planning, the New York University’s Annual Federal Institute on Taxation, the Southern Federal Tax Institute, the Southern California Tax Institute, and the Graduate Tax Program at the University of Florida School of Law. He represented The Tax Section of The Florida Bar before the U.S. Supreme Court in filing an Amicus Curiae in the Estate of Hubert case. Mr. August has served as an Adjunct Professor for the University of Miami School of Law and a visiting Professor at the Graduate Tax Program at the University of Florida School of Law.