Lary S. Wolf spoke on "Tax Concerns in Like-kind Exchanges and Partnership Rollups and UBIT and Use of Property by Tax-Exempt Entities" at PLI's Negotiating the Sophisticated Real Estate Deal - 2006 at the PLI New York Center.

Sanford H. Goldberg spoke on "Accumulated Income: What Is It? How Do You Get Rid Of It"? at the Second Annual International Estate Planning Institute at the Millenium Hotel, New York City.

David E. Kahen spoke on "Section 409A" at a luncheon meeting of the TEI Federal Tax Committee in New York City.

Roberts & Holland held a Breakfast Seminar on Taxation at The Cornell Club, New York City. The topic was: "How To Tailor Estate Planning Techniques For Different Clients - A Case Approach." It included discussions of GRATs, Freezes, and Sales to Defective Grantor Trusts.

Howard J. Levine spoke on "Use of Series LLCs" at the ABA Tax Section Meeting in San Diego.

Mark David Rozen spoke on ""Privacy & Disclosure - Protecting Your Client, Your Business and Yourself" at The Family Wealth Management Conference at the Hotel du Rhone, Geneva.

Sanford H. Goldberg was a contributing author to the book The Interpretation of Income Tax Treaties with Particular Reference to the Commentaries on the OECD Model published by the Canadian Branch of the International Fiscal Association in collaboration with the International Bureau of fiscal Documentation.

Howard J. Levine spoke on "Like-Kind Exchanges" at the USC Tax Institute in Los Angeles.

Howard J. Levine presented a "Like-Kind Exchange Update" at the Association of the Bar of the City of New York.

Roberts and Holland hosted a reception for it clients and friends at its New York office to celebrate its Fiftieth Anniversary.

Howard J. Levine spoke on "Current Developments in Section 1031" at the BNA Tax Management Board Meeting at the Waldorf Astoria Hotel in New York City.

Quincy Cotton and Sanford H. Goldberg conducted a Seminar on "Estate & Gift Taxation of U.S. Citizens and Aliens" before a Joint Meeting of Estate & Gift Tax and International Tax Groups of the New Jersey Society of CPAs.

Quincy Cotton and Sanford H. Goldberg conducted a Seminar on "Estate & Gift Taxation of U.S. Citizens and Aliens" before a Joint Meeting of Estate & Gift Tax and International Tax Groups of the New Jersey Society of CPAs.

Howard J. Levine spoke on "Current Developments in Section 1031" at the New York State Bar Association Advanced Real Estate Practice Seminar in New York City.

Roberts & Holland held a Breakfast Seminar on Taxation at The Cornell Club, New York City. The session was devoted to "Handling Federal and New York Appeals and Litigation." This included: the 30-day letter, issues, problems, and cases; NY State and City audit enforcement initiatives; what's different about the NY appeals process.

Ezra Dyckman spoke on "Impact of American Jobs Creation Act of 2004 on Real Estate Entities" at the Nassau Chapter NYS Society of CPAs, Real Estate Committee at the Miller Ridge Inn.

David E. Kahen chaired a program entitled "What Every Lawyer Needs to Know About Basic Tax Issues in M&A" at the Association of the Bar of The City of New York.

Sanford H. Goldberg will speak at the Eighth Annual Advanced ALI-ABA Course of Study International Trust and Estate Planning on "Income Taxation of Nonresident Aliens" at the Hotel Monaco in Seattle.

Michael J. Miller spoke at the NYU Summer Institute in Taxation on "Section 367" at The Westin New York Hotel in New York City.

Roberts & Holland held a Breakfast Seminar on Taxation at The Cornell Club, New York City. The topics included: "Tax Exempt Organizations Under Scrutiny" and "New IRS Rules of Practice Change the Playing Field."

Sanford H. Goldberg spoke on "U.S. Taxation of Trusts Under Income Tax Conventions" at the STEP Symposium on Trusts and International Tax Treates at One Whithall Place, London.

Lary S. Wolf spoke on "Exit Strategies -- Locking In Gains for Clients" at the New York Society of Security Analysts Meeting at the Harvard Club, New York City.

Mark David Rozen was on a panel addressing "Importance of Structuring US Compliant Trust Structures" at EUROMONEY'S 5th Annual International Trusts Forum at Simpson's-in-the-Strand, London, England.

Debra L. Silverman spoke on "An Overview of New York Sales and Use Taxes" at the LORMAN Seminar Sales and Use Tax in New York at the Holiday Inn, Albany, NY

Howard J. Levine was the featured speaker on "1031 Exchanges of Tenancy-in-Common Interests: It's a New World Out There" at the Mortgage Bankers Association of New York Winter Breakfast Meeting at Club 101, New York City.

Roberts & Holland held a Breakfast Seminar on Taxation exclusively for partners in accounting firms on American Jobs Creation Act of 2004 at The Cornell Club, New York City. The topics included: New International Provisions; "Loss Transfers" in Partnership Transactions; Incentives for Manufacturing and Construction; New Regime for Deferred Compensation; Penalties and Disclosure for Tax Advisors and Revisions to Circular 230.

Lary S. Wolf spoke on "UPREIT Acquisitions: Buyer and Seller Issues" at PLI's Seventh Annual Real Estate Tax Forum at the PLI New York Center.

Lary S. Wolf spoke on "REIT Acquisitions: Buyer and Seller Issues" at the ABA Section of Taxation, 2005 Midyear Meeting at the Manchester Grand Hyatt, SanDiego.

Howard J. Levine spoke on "Obtaining Capital Gains from Condominium and Co-op Conversions" at the New York State Bar Association Advanced Real Estate Practice Program in New York City.

David E. Kahen spoke on "A Real Estate Lawyer's Tax Guide to Refinancing Debt & Restructuring Interests for the 'Healthy' Partnership or LLC" at the Association of the Bar of the City of New York at the Association Building, 42 West 44th Street, New York City.

Roberts & Holland held a Breakfast Seminar on Taxation exclusively for partners in accounting firms on Advanced Real Estate Tax Issues at The Cornell Club, New York City. The topics included: Getting to Capital Gains: Opportunities and Pitfalls; What's New in Section 1031; When Partners Want a Divorce: Restructuring and Dividing Partnership Assets.

Stuart J. Gross spoke on "Flow-Through Entity Issues During Estate Administration" at the Second Annual Sophisticated Trust and Estates Law Institute of the NEW YORK STATE BAR ASSOCIATION at the Grand Hyatt New York in New York City.

Howard J. Levine spoke on "Hot Topics in Like-Kind Exchanges" at the NYU 63rd Institute on Federal Taxation at the Plaza Hotel in New York City.

Howard J. Levine spoke on "Build to Suit Exchanges" before the ABA Tax Section, Real Estate Tax Committee at the Sheraton Hotel, Boston.

Howard J. Levine chaired a panel, together with two government panelists, on "Recent Developments in Section 1031, at a BNA Tax Management Luncheon in Washington, DC.

Sanford H. Goldberg spoke on "Income Taxation of Nonresident Aliens" at the Seventh Annual Advanced ALI-ABA Seminar International Trust and Estate Planning at the Four Seasons Hotel, Toronto, Canada. He covered: residence rules; problems with short-term nonresidence; and the taxation of investment income, business income and real estate income.

Roberts & Holland held a Breakfast Seminar on Taxation exclusively for partners in accounting firms on Employee Benefit Plans & Executive Compensation at The Cornell Club, New York City. The topics included: IRS's Renewed Emphasis on Auditing Plans; Phohibited Uses of Funds in IRAs and Keogh Plans; Hot Issues in Stock Options and Deferred Compensation; Giving Employees a "Piece of the Action" through Partnership Interests.

Sanford H. Goldberg was selected for inclusion in The Best Lawyers in America 2004-2005.

Mark David Rozen spent the week of February 16th in Israel, where he met with clients of the Firm, prospective clients, and lawyers and accountants who advise on international investments into and out of Israel. David visits Israel regularly to work with Israeli companies publicly traded in the United States, as well as to help venture capital clients structure international transactions and cross-border investments. He has been counselling U.S. citizens who reside in Israel on the interaction of the U.S. tax rules with Israeli tax legislation relating to the taxation of assets held outside Israel. He provides U.S. international tax planning capability to Israeli law and accounting firms.

Roberts & Holland held a Breakfast Seminar on Taxation exclusively for partners in accounting firms on Increased Responsibilities of the Upcoming Filing Season at the Cornell Club, New York City. The topics included: New Tax Return Disclosure Rules; Privilege in Tax Matters; Some Popular Tax Shelters Dissected.