Biography

  • Estate planning consultant to attorneys and other estate planning professionals; expert witness in litigation involving estate planning, trust and estate administration, and related income, estate, gift, and generation-skipping transfer tax issues.
  • Member of the Virginia State Bar and the Virginia Bar Association.
  • Retired Partner Zaritsky & Zaritsky, Fairfax, Virginia (1982-1998), where his practice was limited to estate planning and administration and related tax matters.
  • Legislation Attorney, Congressional Research Service (1973-1982), with authority for advising Members of Congress and staff on tax matters.
  • Adjunct Professor of Law, Georgetown University Law Center (1978-1983).
  • B.A., Emory University (1970); J.D., Stetson University College of Law (1973); LL.M. in Taxation, Georgetown University Law Center (1976).
  • Lecturer at most major tax and estate planning institutes, including the University of Miami Heckerling Estate Planning Institute, where he is a member of the advisory committee.
  • Author or co-author of over 150 articles, and monographs and treatises that include the following:
    • Tax Planning for Family Wealth Transfers After Death (Thomson-Reuters/ WG&L);
    • Tax Planning With Life Insurance (Thomson-Reuters/WG&L) (with Stephan Leimberg);
    • Tax Planning for Family Wealth Transfers During Life (Thomson-Reuters/ WG&L);
    • Generation-Skipping Transfer Taxes: Analysis and Forms (Thomson-Reuters/WG&L) (with Carol Harrington, Julie Kwon, & Lloyd Leva Plaine);
    • Structuring Buy-Sell Agreements (Thomson-Reuters/WG&L) (with Farhad Aghdami & Mary Ann Mancini);
    • Structuring Estate Freezes After Chapter 14 (Thomson-Reuters/WG&L) (with Ronald Aucutt);
    • Federal Income Taxation of Estates and Trusts (Thomson-Reuters/ WG&L) (with Profs. Robert Danforth & Norman Lane);
    • Waiting Out EGTRRA’s Sunset Period: Practical Planning While Congress Debates Estate Tax Repeal (Thomson-Reuters/WG&L);
    • Practical Estate Planning in 2010 (Thomson-Reuters/WG&L);
    • Practical Estate Planning in 2011 and 2012 (Thomson-Reuters/ WG&L);
    • Practical Estate Planning Under Circular 230 (Thomson-Reuters/ WG&L);
    • U.S. Taxation of Foreign Estates, Trusts and Beneficiaries (Tax Mgmt. No. 854-3rd);
    • Grantor Trusts: Sections 671-679 (Tax Mgmt. No. 819-1st);
    • Revocable Inter Vivos Trusts (Tax Mgmt. No. 860-1st).
  • Tax Editor for Probate Practice Reporter.
  • Distinguished Accredited Estate Planner and a member of the NAEPC Estate Planning Hall of Fame.
  • Fellow of the American College of Trust and Estate Counsel and the American College of Tax Counsel; Chair, Virginia Bar Association Section on Wills, Trusts & Estates (2001-2002).