Rocco J. Labella received an LL.M. in taxation and his J.D. from New York University School of Law, and was graduated magna cum laude from Duke University. Mr. Labella specializes in a wide variety of tax-related matters including mergers and acquisitions, corporate reorganizations, redemptions and liquidations, limited liability company and limited partnership transactions, succession and estate planning and estate administration. Mr. Labella and Mr. Zucker successfully represented the taxpayer in Kohlsaat, a leading estate planning case. In addition, Mr. Labella, together with Mr. Aylward, authored an article concerning the Kohlsaat case entitled, "Despite IRS Disagreement, TC Confirms Approval of Crummey Powers," published in the December 1997 edition of Estate Planning magazine. He also has substantial banking and commercial real estate experience. Mr. Labella is a member of the New Jersey and New York Bars, and the Estate Planning Committee of the New Jersey Bar Association Real Property, Probate and Trust Law Section, and is an officer of the Bergen County Estate Planning Council. Mr. Labella enjoys an AV rating from Martindale-Hubbell.