First Admitted: 1973

Professional Webpage: http://www.ebwolf.com/about-us/team/

Bar/Professional Activity:

American Bar Association (Employee Benefits Committee, Tax Section and Real Property, Probate and Trust Law Section)
Member, International Network of Boutique Law Firms, New York Chapter ERISA Specialist
N.Y. State Bar Association (Trusts and Estates Section, former Chairman Life Insurance and Employee Benefits Committee)
Fellow, American College of Employee Benefits Counsel
Member, Nassau County Bar Association

Verdicts/Settlements (Case Results):

Obtained motion to dismiss of plaintiff's cause of action for aditional benefits under our client's 401(k) Plan ; argued succesfully that accrued benefit under a defined contribution plan does not include a plan sponsor's unpaid contribution to the plan. , 2017
Defeated defendant's motion to dismiss our client's claim for benefits ., 2019

Pro bono/Community Service:

Five Towns JCC-Couple of the Year Award, 2009, 2009

Honors/Awards:

Martindale Hubbell’s highest “AV” rating, AV Rating, Matindale, 2019
Five Towns JCC-Couple of the Year Award, , Couple of Year, Gural Five TownJCC, 2009

Educational Background:

University of Wisconsin-Madison (M.S., 1968)
Brooklyn College of the City University of N.Y. (B.A., cum laude, 1966)

Scholarly Lectures/Writings:

Lectured on benefits of cash balance pension plans for business owners, Guest Lecturer, Lecturer, Palm Beach Tax Council, 2018
Presented lecture on the uses of cash balance plans to reduce business owner's taxable income , Guest Lecturer, Estate Planning Council of Nassau County, 2019
Author, "Title VII-ADEA Connection: Will Norris Impact Age Discrimination Issues," Vol. 3, Legal Notes and Viewpoints Quarterly, Practising Law Institute, 1984
Presented lecture to members of the CPa Society relating to the uses of qualified plans for closely held businesses, Present Lecture Relating to the Use of Qualifed Plans for Closely held Businesses, Presenter, New York State Society of CPAs, Legal And Accounting, 2019
Presentation of paper showing the use of a cash balance plan for the purpose of reducing a business owner's taxable income to below the 109A threshold and thereby enable a select service provider to qualify for the 20% qualified business income deduction., Faculty member Presenting Paper on Interaction of Cash Balanc Plans and IRC Setion 109A, Notre Dame Tax and Estate Planning Institute, Legal And Accounting, 2018
Author, "Top-Heavy Plans: The Planning Possibilities," N.Y.U., 42 Institute on Federal Taxation-Conference on Employee Benefits and Executive Compensation, Matthew Bender publisher, 1984
Co-author, "ERISA and the Bankruptcy Code: Stepping Into Quicksand or Something Else, Post Mackey," 8 Touro Law Review 521, 1992
Lecturer, American Bar Association
Lecturer, New York State Bar Association
Lecturer, N.Y.U. Tax Institute
Lecturer, Practising Law Institute
Lecturer, Suffolk County Academy of Law
Lecturer, Nassau County Trusts & Estates Planning Council
Assistant Adjunct Professor, Tax Department, Lubin Graduate School of Business, Pace University, 1979-1984
Faculty Chairman, Non-Qualified Deferred Compensation Plans, Continuing Legal Education, Practising Law Institute, 1983-1989
Faculty Co-Chairman, Executive Compensation Planning In a New Environment, Practising Law Institute, 1992
Lecturer, Nassau County Academy of Law
Lecturer, Nassau County Society of CLU and Nassau County CPA Society
15th Annual Law in the Workplace Conference 2002 "Post-Enron ERISA Issues-Legislation, Regulation & Litigation"
2004 Long Island Tax Practitioner Symposium "Pensions: Plan Design Post EGTRRA/Correcting Qualification Defects"
Co-author, "ERISA Section 404(c) and the Unisys Case: Let the Liar Beware," Volume 1, Journal of Pension Investing, A Panel Publication, Aspen Publishers, Inc., Fall 1996
Adjunct Professor, Pace University

Industry Groups:

See Bar & Professional Activity Below

Gerald P. Wolf