Our Team

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.

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.

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.

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.

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.

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.

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.

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 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. His published articles include "Equity Trap," an article about stock option taxation that appeared in the Los Angeles Journal, "Repricing Employee Stock Options in a Changing Market," an article he co-authored that appeared in the Alley Way (New York Law Journal) and "Naming IRA Beneficiaries That Cut Taxes," that appeared in the AICPA's Journal of Accountancy.

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.

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.

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.

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.

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, and the Westchester County Bar Association. Claudia is admitted to practice law in New York.

Brittni Lai joined the Firm as an Associate in April 2023. Brittni’s practice focuses on pensions, employee benefits and executive compensation.

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.

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.

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.

Matthew Mattesi joined the Firm as a Law Clerk in August, 2024. Matt’s practice focuses on Trust and Estate Administration.

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.

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.

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.

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.

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.

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.

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