Our Team

Whether you’re exploring new ways to take advantage of tax saving strategies, learning about business succession approaches, or protecting your assets from creditors, Danziger & Markhoff can help.

Danziger & Markhoff LLP is a nationally recognized firm with two offices conveniently located in the New York City metropolitan area.

  • Abolafia, Andrea L.

    Senior Actuary

    Contact

    Office: White Plains

    p: 914.948.1556

    e: aabolafia@dmlawyers.com

    Andrea L. Abolafia, FSA, EA, MAAA is an Enrolled Actuary and a Fellow of the Society of Actuaries with Danziger & Markhoff LLP. Andrea has over 25 years of experience consulting with clients on employee benefit plans, including mid to large-size domestic and international organizations across a broad range of industries.

    Andrea consults on the design and operation of qualified and non-qualified defined benefit pension plans (traditional and cash balance), 401(k) and other defined contribution plans and post-retirement benefit plans. She also has extensive experience with expense and disclosure requirements under US GAAP and International Account Standards. In addition, Andrea supports public sector employers with their GASB #74/75 reporting needs.

    Prior to joining the firm, Andrea worked for Mercer, PricewaterhouseCoopers and Coopers & Lybrand.

    Education

    • B.A. in Statistics/Mathematics, cum laude, University of Buffalo, 1994

    Memberships

    • Fellow, Society of Actuaries
    • Member, American Academy of Actuaries
  • Arroyo, Anthony

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: aarroyo@dmlawyers.com

  • Backus, Christine

    Director of ESOP Administration

    Contact

    Office: White Plains

    p: 914.948.1556

    e: cbackus@dmlawyers.com

  • Backus, Ryan

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: rbackus@dmlawyers.com

  • Berrios, David

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: dberrios@dmlawyers.com

  • Burg, Andrew

    Counsel

    Contact

    Office: White Plains

    p: 914.948.1556

    e: aburg@dmlawyers.com

    Andrew S. Burg, Esq. is counsel to Danziger & Markhoff LLP.

    Andrew focuses in the field of Trusts & Estates and has extensive experience handling the settlement of decedent's estates and assisting fiduciaries with all aspects of estate and trust administration, including the commencement of probate proceedings in the New York Surrogate’s Courts and Connecticut Probate Courts, post-mortem income tax planning for estates, preparation of federal and state estate tax returns and fiduciary accountings.

    Andrew is a member of the New York State Bar Association and Westchester County Bar Association and is admitted to practice law in New York and New Jersey.

    Practices

    • Trusts & Estates

    Bar Admissions

    • Admitted to practice in New York and New Jersey

    Education

    • J.D. Pace University School of Law in May 2013
    • B.A. SUNY Albany 2010

    Memberships

    • Westchester County Bar Association
    • New York State Bar Association
  • Cupp, Chelsea N.

    Actuary

    Contact

    Office: White Plains

    p: 914.948.1556

    e: ccupp@dmlawyers.com

    Chelsea Cupp, EA, ASEA is an Enrolled Actuary at Danziger & Markhoff. She graduated from The Ohio State University with a degree in Actuarial Science and has over 10 years of experience working with qualified plans.

    She specializes in the administration of Defined Benefit and Cash Balance Pension Plans for small businesses, with a focus on plans paired with Defined Contribution Plans for cross-testing. As an Enrolled Actuary, Chelsea is involved in the annual operation of the plan, including funding range calculations, combined plan nondiscrimination testing, and annual reporting requirements to the Department of Labor, Internal Revenue Service and Pension Benefit Guaranty Corporation. Chelsea has extensive experience working with Third Party Administrators to help mutual clients reach their retirement plan goals.

    Prior to joining the firm, Chelsea worked for McHenry Advisers, Inc.

  • D’Avella, Michael

    Senior Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: mdavella@dmlawyers.com

  • Dalrymple, James

    Counsel

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jdalrymple@dmlawyers.com

    James E. Dalrymple, Esq. is counsel to Danziger& Markhoff LLP.

    James extensive experience handling the settlement of decedent's estates and assisting fiduciaries with all aspects of estate and trust administration, including the commencement of probate proceedings in the New York Surrogate’s Courts and Connecticut Probate Courts, post-mortem income tax planning for estates, preparation of federal and state estate tax returns and fiduciary accountings.

    James is a member of the New York State Bar Association and Westchester County Bar Association and is admitted to practice law in New York and Connecticut.

    Practices

    • Estate Administration
    • Trusts & Estates

    Bar Admissions

    • Admitted to practice in New York and Connecticut

    Education

    • J.D. Brooklyn Law School May 2001, Cum Laude
    • B.A. Hamilton College

    Memberships

    • Westchester County Bar Association
    • New York State Bar Association
  • Danziger, Joel – In Memoriam

    In Memoriam • 1932-2023

    Contact

    Office: White Plains

    The Partners and Staff of Danziger & Markhoff LLP mourn the passing of its founding partner, Joel Danziger, and extend our sincere condolences to his wife, Joan, and his children, Robert, Marc, and Sarah.

    He will be greatly missed by those who knew and worked with him.

  • Danziger, Robert B.

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: bdanziger@dmlawyers.com

    Robert B. Danziger has been representing closely held businesses for more than 25 years. Bob advises a diverse array of businesses, including family owned companies and professional practices, on all aspects of their business dealings from starting a business to structuring joint ventures to succession planning.

    Bob engages the unique legal and actuarial skills at the firm to provide clients with creative solutions, including using qualified retirement plans and Employee Stock Ownership Plans (ESOPs) to achieve the desired results. He also works closely with the firm's enrolled actuaries, ERISA attorneys and retirement plan administrators in managing the extensive actuarial and qualified plan administration departments of the firm.

    Bob takes great pride in the firm’s growth over the years. “Helping to grow the firm by expanding services, geographic reach and the professional capabilities has been very satisfying.”
    Being honored as an All New York State and then as an All New England tennis player are some of Bob’s fondest memories. You will now find Bob on the ski slopes, golf course or paddle tennis mcourt when he is not in the office.

    Practices

    • Corporate Law
    • ESOPs
    • Healthcare & Professional Practices

    Bar Admissions

    • Admitted to practice in New York and Connecticut

    Education

    • J.D., Pace University Law School, 1987
    • B.A., Clark University, 1984

    Memberships

    • Member, Business Development Board, Mahopac National Bank
    • Member, Board of Directors, Westchester Golf Association Caddie Scholarship Fund
    • Trustee, Madaket Land Trust
    • Legal Counsel, Ninth District Dental Society
    • Legal Counsel, Bronx County Dental Society
    • Past president, White Plains Bar Association
    • Member, ESOP Association
    • Member, Westchester County Bar Association
    • Member, New York State Bar Association
    • Member, American Bar Association
  • DeGeorgia, Daniel A.

    Director

    Contact

    Office: Long Island

    p: 631.501.9800

    e: ddegeorgia@dmlawyers.com

    Daniel A. DeGeorgia is the Director of Pension Administration Long Island Office. Dan has over 25 years of industry experience, including designing and implementing defined contribution and defined benefit plans, annual non-discrimination testing, contribution calculations, preparation of valuation reporting, tax reporting and plan termination. Dan’s clients range from small family owned businesses to larger companies with several hundred employees. Dan’s strengths are establishing and maintaining great client relationships through constant communication and client meetings and exceeding client expectations.

    Prior to joining Danziger & Markhoff LLP in 2005, Dan was a Senior Plan Consultant for Pentec, Inc.

    When not in the office, you will find Dan at the beach, gym, attending Yankee games and UCONN basketball games.

    Education

    • B.S. in Actuarial Mathematics, University of Connecticut, 1998

    Memberships

    • Qualified 401(k) Administrator
    • American Society of Pension Professionals & Actuaries
  • DeSanto, Anja H.

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: adesanto@dmlawyers.com

  • DiBenedetto, Cheryl

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: cdibenedetto@dmlawyers.com

  • DiFede, Regina

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: rdifede@dmlawyers.com

  • English, Nicole

    Associate

    Contact

    Office: White Plains

    p: 914.948.1556

    e: Nenglish@fmlawyers.com

    Caimbria “Nicole” English joined Danziger & Markhoff, LLP as an associate in April 2023. She focuses her practice in estate and trust administration and corporate law.

    Education

    Nicole received her Juris Doctor, cum laude, from the Elisabeth Haub School of Law at Pace University. Nicole is admitted to practice law in New York.

  • Fenster, Jay

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jfenster@dmlawyers.com

    Jay Fenster focuses his practice on employee benefits and executive compensation matters. He has extensive experience in all types of pensions and qualified plans, including 401(k) plans and ESOPs, non-qualified deferred compensation, health and other welfare benefit plans, stock options, restricted stock and other equity compensation arrangements. He regularly counsels clients regarding ERISA fiduciary issues and employee benefits in mergers and acquisitions, and advises both companies and individuals with respect to employment agreements, bonus plans, and long term and short term incentive arrangements. He has represented multiple businesses and business owners in Internal Revenue Service and Department of Labor audits. His clients include a wide range of companies and executives.

    Jay also has overall responsibility for the firm's ESOP practice which includes representation of ESOP sponsors and ESOP trustees as well as third-party administration of ESOPs. He has lectured extensively to professional groups on this topic and has vast experience in the design and implementation of ESOPs to deal with a broad range of business succession issues.

    Jay is a popular speaker. He was a featured speaker on "ESOPs As A Corporate Tool" at a FAE Conference in New York City in 2007 sponsored by the NYSSCPA. He has spoken multiple times at Accountants Continuing Education (ACE) conferences in New York, has delivered a paper on compensation issues at the prestigious University of Southern California Law School Institute on Federal Taxation, and has lectured in Chicago at a seminar on Defined Contribution Plan Investment Options, sponsored by the Center for Business Intelligence. Jay co-authored "Compensation Committee Essentials", a book on executive compensation (Lexis Nexis 2005). His published articles include "Equity Trap," an article about stock option taxation that appeared in the Los Angeles Journal in January 2001, "Repricing Employee Stock Options in a Changing Market," an article he co-authored that appeared in the October/November 2000 issue of Alley Way (New York Law Journal) and "Naming IRA Beneficiaries That Cut Taxes," that appeared in the May 1996 issue of the AICPA's Journal of Accountancy.

    Practices

    • Corporate Law
    • Pension & Employee Benefits
    • ESOPs
    • Tax Planning & Controversies

    Education

    • LL.M. in Taxation, New York University School of Law, 1984
    • J.D., magna cum laude, Law Review, Fordham University School of Law, 1980
    • B.A., magna cum laude, Yeshiva University, 1976

    Memberships

    • Member, American Bar Association – Tax Section, Employee Benefits Subsection, 1981-present
    • Member, ESOP Association

    Honors and Awards

    • 2022-2023 New York Super Lawyers – Employee Benefits/ERISA category

    Awards

  • Gesser, David P.

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: dgesser@dmlawyers.com

    David P. Gesser concentrates in corporate, real estate, health and securities law. He represents closely held businesses, including professional healthcare practices, on a wide range of matters, from formation and financing, to mergers and acquisitions.

    David advises clients on all types of contractual and commercial matters, including limited liability company membership agreements, stockholder agreements, partnership agreements, employment agreements, asset purchase agreements, stock sale agreements, withdrawal agreements, sales of closely held corporate stock to employee stock ownership plans (ESOPs) and private placement securities offerings. He also counsels his clients with respect to financing matters, real estate matters (including industrial revenue bond financing, sales and purchases of real property and leasing) and the formation and operation of not-for-profit corporations. David's experience also includes trademark practice.

    Practices

    • Corporate Law
    • Healthcare Law & Professional Practices
    • ESOPs
    • Real Estate

    Education

    • J.D., with honors, National Law Center of George Washington University, 1985
    • B.A., Brooklyn College of the City University of New York, 1982
  • Gorman, Ann

    Senior Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: agorman@dmlawyers.com

  • Hackel, Larry

    Senior Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: lhackel@dmlawyers.com

    Larry Hackel is Senior Plan Consultant for Danziger & Markhoff LLP. He consults with clients who are establishing pension plans for themselves and their employees to assist them in structuring the most appropriate plan, given their business, financial and tax objectives. He has extensive experience in designing and administering defined contribution plans and defined benefit plans. Once plans have been established, Larry collaborates with Danziger & Markhoff LLP’s plan administrators and attorneys to administer the plans and ensure compliance with a broad range of legal requirements.

    He handles the full range of administrative aspects of pension, profit-sharing and 401K plans for closely held businesses, mid-size corporations and professional practices. This includes plan valuation, reporting, contribution calculations, eligibility requirements, IRS and Department of Labor filings, participant termination, and compliance with all government regulations.

    Larry performs plan actuarial services required under the law including annual pension premium calculations. He works closely with the firm’s pension staff to maximize the tax and financial benefits of retirement plans.

    Education

    • B.S. in Mathematics, State University of New York at Albany, 1984
  • Hamilton, Mark

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: mhamilton@dmlawyers.com

    Mark Hamilton specializes in the areas of employee benefits, executive compensation, tax and fiduciary laws. Mark has extensive experience in all aspects of employee benefits, including drafting, implementing, operating and terminating pension and welfare benefit plans; benefits and compensation-related matters in corporate transactions, reorganizations and financings; stock and other incentive compensation arrangements; executive employment agreements and nonqualified deferred compensation arrangements.

    Mark has extensive experience on all related tax matters, such as golden parachute issues, nonqualified deferred compensation and performance-based compensation compliance. Mark also has many years’ experience advising pension plan fiduciaries, investment fund sponsors, pension plan investors, banks and other financial institutions regarding fiduciary issues and other implications arising from the Employee Retirement Income Security Act (ERISA), including ERISA's "plan assets" rules. In addition, Mark counsels public companies and underwriters concerning the Securities and Exchange Commission’s executive compensation disclosure rules.

    Prior to joining the Firm, Mark was a partner at White & Case LLP.

    Practices

    • Corporate Law
    • Healthcare & Professional Practices
    • Pensions & Employee Benefits
    • Tax Planning & Controversies

    Education

    • LL.M. in Taxation, New York University School of Law, 1997
    • J.D., Harlan Fiske Stone Scholar, Columbia Law School, 1993
    • B.S., Business Administration, summa cum laude, University of Vermont, 1987

    Memberships

    • Member, New York State Bar Association
    • Member, American Bar Association, Tax Section
  • Haugbro, Tina

    Actuary

    Contact

    Office: White Plains

    p: 914.948.1556

    e: thaugbro@dmlawyers.com

    Tina Haugbro, EA, MAAA is an Enrolled Actuary at Danziger & Markhoff LLP. Tina has over 20 years of experience in both public and private sectors. Her focus at Danziger & Markhoff will be public OPEB GASB 74/75 reporting requirements and small private retirement plans.

    Tina has extensive experience in actuarial forecast modeling and is looking forward to assisting clients with potential contribution outcomes based on uncertain changes.

    Prior to joining the firm, Tina has worked for GovInvest, Buck and Bartel Associates.

    Education

    • MS in Mathematics, Oregon State University, 1993
    • BS in Mathematics, Western Washington University, 1991

    Memberships

    • Member, American Academy of Actuaries
  • Hill, Mickaela

    Actuary

    Contact

    Office: White Plains

    p: 914.948.1556

    e: mhill@dmlawyers.com

    Mickaela Hill, EA, ASEA is an Enrolled Actuary at Danziger & Markhoff LLP. She specializes in cash balance plan administration and compliance testing when paired with defined contribution plans. She also has comprehensive experience administering traditional defined benefit and defined contribution plans. The majority of her experience has been working on small plans for closely held businesses.

    Mickaela is communicative and able to concisely describe complex calculations that make them understandable to the client. Additionally, her involvement ensures that the client’s ever-changing benefit, tax and financial goals in regard to their qualified plans are met annually.

    Mickaela graduated from The Ohio State University with a degree in Actuarial Sciences and has over 5 years of experience in the qualified plan industry. Before joining Danziger & Markhoff LLP she was a consulting actuary at McHenry Advisers, Inc.

  • Hofmann, Michael

    Senior Plan Consultant

    Contact

    Office: Long Island

    p: 631.501.9800

    e: mhofmann@dmlawyers.com

  • Kissel, Claudia

    Associate

    Contact

    Office: White Plains

    p: 914.948.1556

    e: ckissel@dmlawyers.com

    Claudia J. Kissel joined Danziger & Markhoff, LLP as an associate in January 2022. She focuses her practice in estate and trust administration.

    She is a member of Phi Alpha Delta Law Fraternity International, the New York State Bar Association, the New York City Bar Association, and the Westchester County Bar Association. Claudia is admitted to practice law in New York.

    Practices

    • Estate Administration
    • Trusts & Estates

    Bar Admissions

    • Admitted to practice in New York

    Education

    • J.D. The Elisabeth Haub School of Law at Pace University, May 13, 2019
    • B.A. State University of New York Purchase College, May 13, 2016

    Memberships

    • Phi Alpha Delta Law Fraternity International
    • New York State Bar Association
    • New York City Bar Association
    • Westchester County Bar Association
  • Klampert, Jeffrey

    Senior Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jklampert@dmlawyers.com

  • Larson, Patricia

    Senior Plan Consultant

    Contact

    Office: Long Island

    p: 631.501.9800

    e: plarson@dmlawyers.com

  • Levine, Joshua S.

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jlevine@dmlawyers.com

    Joshua S. Levine concentrates in corporate, securities and health law and represents closely held business and professional corporations - primarily medical practices - on all aspects of their business dealings. He counsels clients in connection with the formation of new businesses, the organization of joint ventures, and the acquisition and sale of businesses.

    On an ongoing basis, he works with clients on all types of commercial and contractual matters. These include stockholder agreements, operating agreements, employment agreements, private placement memoranda for securities offerings, financing arrangements, and compliance with federal and state regulatory requirements for healthcare clients. In the health law area, Josh also has extensive experience in the establishment of ambulatory surgery centers and other physician-related joint ventures.

    Josh is a frequent lecturer and contributor of articles with respect to current health law topics.

    Practices

    • Corporate Law
    • Healthcare Law & Professional Practices
    • Real Estate

    Education

    • J.D., New York University Law School, 1979
    • B.A., Princeton University, 1976

    Memberships

    • Chairs corporate law programs for the New York State Bar Association

    Honors and Awards

    • 2013 – 2022 Best Lawyers – Health Care law

    Awards

  • Mainer, Jessica

    Legal Assistant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jmainer@dmlawyers.com

  • Markhoff, Harris

    Senior Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: hmarkhoff@dmlawyers.com

    Harris Markhoff, a founder of the firm, has a broad business and tax practice which includes counseling individuals, professional corporations, closely held and family-owned businesses on a wide range of corporate, tax and estate planning issues. He negotiates and structures joint ventures, partnerships, buy-sell agreements, stockholder arrangements, the acquisition and sale of businesses, and other business transactions and relationships. He also counsels clients in the context of dispute resolution and dissolution of business relationships.

    A leading tax lawyer, Harris counsels clients on strategies to minimize income and estate taxes. He is particularly experienced in pension and profit-sharing law and the tax issues affecting the owners of closely held businesses and the succession of those businesses.

    Harris is also involved in all aspects of estate planning and administration. He works with clients to implement the disposition of their assets so as to minimize estate taxes and maximize intergenerational planning. Harris devises estate plans which will result in the orderly transition of family wealth from one generation to the next. Harris works with many families and in particular grandparents and parents who are very concerned about the ultimate disposition of their assets to grandchildren and children. He is involved in gift programs and the preparation of Wills and Trusts, with particular emphasis on succession planning for close corporations. Harris is also involved in the supervision of estate administration and in particular the preparation and audit of federal and state estate tax returns.

    Practices

    • Corporate Law
    • Trusts & Estates
    • Tax Planning & Controversies
    • Healthcare Law & Professional Practices

    Bar Admissions

    • Admitted to practice in New York State

    Education

    • LL.B., Columbia Law School, 1963
    • A.B., Columbia College, 1960

    Memberships

    • Past President, White Plains Bar Association (1990)
    • Past President, Estate Planning Council of Westchester County, Inc. (1975-1976)
    • Past President of the Benjamin Cardozo Society – UJA Federation (1997-1999)
    • Director, Westchester County Bar Association (1989-1995) and past Chairman of the Sections on Taxation (1973-1974) and Trusts and Estates (1995-1996)
    • Director, Estate Planning Council of New York City, Inc. (1989-1992)
    • Member, Estate Planning Committee, Trusts & Estates Section, New York State Bar Association (1978-1979)
    • Member, American Bar Association, Sections on Taxation and Real Property, Probate and Trust Law
    • Member, Board of Directors, Westchester Holocaust Education Center

    Honors and Awards

    • 2007-2008 New York Super Lawyers – Tax category
    • 2013 Best Lawyers in America – Lawyer of the Year – Trusts and Estates
    • 1989-2022 Best Lawyers in America – Trusts and Estates
    • 1989-1990 & 2006-2022 Best Lawyers in America – Corporate Law
    • Westchester Magazine list of top lawyers

    Awards

  • Markhoff, Michael

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: mmarkhoff@dmlawyers.com

    Michael Markhoff concentrates on estate planning and estate administration, representing professionals, executives and small businesses owners.

    Michael works with clients on minimizing (and often eliminating) estate and gift taxes through the coordination of pension benefits, business assets and other assets in the estate plan while preserving the client's assets for future generations.

    He analyzes liquidity needs for the payment of estate tax, including the use of life insurance products, family limited partnerships, qualified personal residence trusts and generation-skipping trusts. Michael also advises individuals with regards to charitable giving including the formation of not-for-profit corporations.

    Michael advises business owners in structuring their estate plans in order to minimize creditor exposure as well as ensuring that the enterprise passes to the actively employed children while equalizing the estate with the other children.

    He has also worked on numerous estates and estate plans involving clients who have non-citizen spouses.

    Michael works closely with accountants, financial advisors and insurance underwriters using a "team approach" to identify the clients' goals and provide creative and appropriate solutions.

    Practices

    • Trusts & Estates

    Bar Admissions

    • Admitted to practice in New York and Connecticut

    Education

    • J.D., Brooklyn Law School, 1990
    • B.A., Columbia College, 1987

    Memberships

    • Past President, Hudson Valley Estate Planning Council (2012-2013)
    • Past President, Estate Planning Council of Westchester County, Inc. (2007-2008), Board of Directors (1998-2001)
    • Past Chairman, Trusts and Estates Section of the Westchester County Bar Association (1998-2000)
    • Ninth District Delegate to the House of Delegates of the New York State Bar Association Trusts and Estates Section (2003-2005) as well as a member of its Executive Committee (2000-2005)
    • Ninth District Delegate to the House of Delegates of the New York State Bar Association (2005-2008)
    • Past President, Northern Westchester Bar Association (2001-2002) and the White Plains Bar Association (2004-2005)
    • Past Director, Westchester Chapter of the Society of Financial Service Professionals (2001-2005)
    • Member, Connecticut (Estates and Probate Section) and American (Sections on Real Property, Probate and Trust Law) Bar Associations
    • Member, Board of Trustees of the Bedford Free Library (2005-2014)
    • Member, Board of Advisors, Westchester Community Foundation (2012-2020)
    • Member, Board of Directors, Fox Lane Youth Lacrosse, Inc. (2013-2015)
    • Member, Board of Directors, Westchester Women’s Bar Foundation (2018 -)

    Awards

    Best Lawyers -

  • Miehl, Christopher

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: cmiehl@dmlawyers.com

    Christopher Miehl focuses his practice on estate planning and estate administration. Chris develops and implements estate and tax planning strategies specifically tailored for each individual client. From preparing simple Wills that leave assets to a surviving spouse or children to drafting sophisticated trusts designed to minimize estate and generation-skipping taxes, Chris has the experience and knowledge to meet a wide range of estate planning objectives. He has also worked extensively with closely held businesses regarding the development of a succession plan as well as structuring asset protection strategies.

    Chris also assists fiduciaries with all aspects of estate and trust administration, including the commencement of probate proceedings in the New York Surrogate’s Court, post-mortem tax planning, preparation of estate tax and fiduciary income tax returns, and fiduciary accountings.

    Before joining Danziger & Markhoff, Chris worked at a large firm on Long Island, where he represented high-net worth clients in connection with estate planning and estate administration. He also practiced in the New York State Surrogate's Courts, representing clients in contested trust and estate matters.

    Bar Admissions

    • New York
    • Connecticut

    Education

    • Fordham University, B.A.
    • Boston College Law School

    Memberships

    • Westchester County Bar Association
    • Estate Planning Council of Westchester County, Inc.
    • Regis High School Bar Association

    Awards

  • Miller, William

    Chief Actuary

    Contact

    Office: White Plains

    p: 914.948.1556

    e: bmiller@dmlawyers.com

    William Miller is the Chief Enrolled Actuary and Technical Director of the Pension Administration Department of Danziger & Markhoff LLP. He counsels individuals, professional corporations and business owners in connection with the design and operations of their retirement plans. He works closely with the firm's pension law attorneys to maximize the tax and financial benefits of retirement plans.

    At the plan design stages, he consults with clients to determine tax, financial and business goals relevant to the plan, and formulates alternative models demonstrating the plan costs under a range of options. Bill also consults with clients who have existing retirement plans to ensure the reliability of the cost projections and evaluate options in structure and contribution levels.

    Bill is an enrolled actuary. He has written articles on pension issues for the Journal of Taxation of Employee Benefits.

    Education

    • M.S., Quantitative Analysis, specialization in Actuarial Science, New York University, 1976
    • B.S., Queens College, 1972

    Memberships

    • Member, American Society of Pension Professionals & Actuaries
    • Member, ASPPA College of Pension Actuaries
    • Member, American Academy of Actuaries
  • Nahoum, Alex

    Actuary/Director of Pension Administration

    Contact

    Office: White Plains

    p: 914.948.1556

    e: anahoum@dmlawyers.com

    Alex Nahoum, EA, FCA, MAAA is an Enrolled Actuary at Danziger & Markhoff LLP. His primary focus is the design and implementation of qualified retirement plans for closely held and mid-size businesses. Alex works seamlessly alongside his clients' tax and financial advisors to ensure that the proposed plan is the best design for their client's needs.

    Alex also has extensive experience in the annual administration of defined contribution and defined benefit plans (both traditional and cash balance). This includes annual compliance testing, minimum and maximum funding calculations, employee benefit distribution calculations and annual reporting to the Department of Labor, Internal Revenue Service and Pension Benefit Guaranty Corporation.

    Alex understands that the tax code is ever-changing, and continues to monitor each plan past the initial design stages to ensure that no potential improvement is overlooked.

    Education

    • B.A., cum laude, Skidmore College, 2008

    Memberships

    • Fellow, Conference of Consulting Actuaries
    • Member, American Academy of Actuaries
  • Opitz, Peter J.

    Director of New Business Development

    Contact

    Office: White Plains

    p: 914.948.1556

    e: popitz@dmlawyers.com

    Peter Opitz is Director of New Business and Client Relations for Danziger & Markhoff LLP. Peter has more than 30 years of industry experience, including an in-depth knowledge of retirement plan design, compliance testing and the administration of qualified retirement plans as well as vast expertise working with clients and referral sources to build and maintain successful retirement plan programs. Peter's role is a critical component of the firm’s efforts to provide superior client service.

    Peter gives frequent lectures in the areas of qualified retirement plan design and administration. Prior to joining Danziger & Markhoff LLP, Peter was a Managing Consultant for Pentec, Inc. and Milliman.

    Practices

    • Pensions & Employee Benefits
    • Retirement Plan Administration

    Education

    • B.A., Siena College, 1984

    Memberships

    • Certified Pension Consultant, American Society of Pension Professionals & Actuaries
    • Certified Employee Benefit Specialist, International Foundation of Employee Benefit Plans and the Wharton School of the University of Pennsylvania
  • Pino, Janice

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jpino@dmlawyers.com

  • Potash-Turner, Debbie

    Chief Financial Officer 

    Contact

    Office: White Plains

    p: 914-948-1556

    e: dpturner@dmlawyers.com

  • Raudsepp, Pamela A.

    Senior Plan Consultant

    Contact

    Office: Long Island

    p: 631.501.9800

    e: praudsepp@dmlawyers.com

  • Rindler, Ken

    Senior Plan Consultant

    Contact

    Office: Long Island

    p: 631.501.9800

    e: krindler@dmlawyers.com

  • Rosenfeld, Howard

    Senior Actuary

    Contact

    Office: White Plains

    p: 914.948.1556

    e: hrosenfeld@dmlawyers.com

  • Roth, Andrew E.

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: aroth@dmlawyers.com

    Andrew E. Roth is a partner of Danziger & Markhoff LLP with over 35 years of experience as an ERISA attorney. He is a frequent lecturer in the areas of pension, profit-sharing and employee benefits law. He has substantial experience in designing and implementing qualified plans for business owners that maximize deductible contributions on their behalf. His services include designing, drafting and obtaining IRS qualification for a broad range of defined contribution and defined benefit plans, as well as ensuring their continued compliance with applicable law. He also has substantial experience in connection with prohibited transactions and fiduciary matters.

    Practices

    • Pensions & Employe Benefits

    Bar Admissions

    • Admitted to practice before U.S. Tax Court, Federal District Courts for the Southern and Eastern Districts of New York

    Education

    • LL.M. in Taxation, New York University School of Law, 1982
    • J.D., magna cum laude, Brooklyn Law School, 1981
    • B.A., New York University, University College of Arts and Sciences, 1975

    Memberships

    • Member, New York State Society of CPAs
    • Member, ESOP Association
    • Member, New York State Bar Association
  • Rubin, Irwin N.

    Counsel

    Contact

    Office: White Plains

    p: 914.948.1556

    e: irubin@dmlawyers.com

    Irwin Rubin, counsel to Danziger & Markhoff LLP, practices in the areas of tax and employee benefit law. He works with closely held businesses and their principals to structure retirement and pension plans, general tax planning, and estate planning. He assists clients to design retirement plans to attain the greatest tax advantages permissible under the law, ensure compliance with applicable IRS and ERISA requirements on an ongoing basis, and restructure and amend plans as circumstances warrant. He has extensive experience in such areas as prohibited transaction exemptions, correction of plan audit problems, obtaining Section 501 (c) (3) tax exempt status, and negotiation on behalf of clients with the IRS, Department of Labor and the Pension Benefit Guaranty Corporation.

    Practices

    • Pension
    • Tax Planning & Controversies

    Bar Admissions

    • American Bar Association
    • New York State Bar Association

    Education

    • LL.M. in Taxation, New York University, 1975
    • J.D., Duke University Law School, 1974
    • B.A., Franklin and Marshall College, 1971

    Memberships

    • Member, Association of the Bar of the City of New York
    • Member, New York State Bar Association
    • Employee Benefits Committee Trusts & Estates Law Section.
    • Member, American Bar Association – Real Property and Probate; Taxation
    • Member, White Plains Bar Association.
  • Sastow, Gary

    Partner

    Contact

    Office: White Plains

    p: 914.948.1556

    e: gsastow@dmlawyers.com

    Gary Sastow has over twenty-five years of experience in the practice of law. While maintaining a broad scope of practice, Gary focuses on representing healthcare professionals in all aspects of their business, professional and personal lives. Having been raised in a family of physicians, he possesses a unique understanding and insight into the business of practicing a healthcare profession. Combined with his years of practice in what has become a more complex and highly regulated industry, Gary’s clients see him as a trusted advisor, confidant, and advocate. On an ongoing basis, he works with clients on transactional matters, regulatory compliance issues and problem solving including providing representation to clients under professional investigation before OPMC, OPD or the Justice Center.

    Gary is a prolific speaker and author of professional articles in various publications. He has also served as an adjunct professor at Pace University teaching Health Law and Policy and Not for Profit Organizations.

    Gary is a recommended legal services provider for the NYS Dental Association.

    D&M now provides representation to clients under professional investigation before OPMC, OPD or the Justice Center

    Practices

    • Health Care Law
    • Contract Law
    • Corporate and Business Transactions
    • Real Estate Transactions

    Education

    • JD New York Law School 1991
    • BA Long Island University 1988

    Memberships

    • New York State Bar Association
    • Westchester Bar Association
    • American Health Lawyers Association

    Honors and Awards

    • 2015 Westchester Above the Bar Award as Leading Healthcare Attorney

    Awards

  • Sloan, Jonathan

    Senior Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jsloan@dmlawyers.com

  • Tortorici, Jody A.

    Legal Assistant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: jtortorici@dmlawyers.com

  • Tortu, Linda

    Senior Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: ltortu@dmlawyers.com

  • Willingham, Allison

    Plan Consultant

    Contact

    Office: White Plains

    p: 914.948.1556

    e: awillingham@dmlawyers.com