RONALD G. CASO (1936-2013), joined the Firm as special Tax and Senior Legal Counsel in 1997.  With his undergraduate degree in Accounting he received his Certified Public Accounting Certificate and began his career with one of the nation’s largest and most prestigious accounting firm, Arthur Andersen.  Mr. Caso became the New York City Managing Partner, Tax Practice, the Northeast Tax Director of Arthur Andersen and a national Director of the firm.  He had numerous tax partners and professionals, most of whom were CPA-attorneys, reporting to him.  He became quite familiar with all phases of Federal and State, Taxation including, income (individual, corporate and other entity), Acquisition, Estate & Gifts, Sales, Foreign, and related State Taxation.  Prior to joining the Firm, he was a Tax Partner with an international law firm.

General Taxation. He developed an expertise in many phases of taxation, including planning compliance procedures, opinions, enforcement and appeals; and his clients were worldwide including many Fortune 500 companies. He has written and lectured extensively on numerous tax issues (particularly on foreign taxation), before many business groups, associations and Law and Business Schools, and is frequently called upon by many other professionals for his tax opinions.

Estate & Gift Taxation. He became quite familiar with the complexities of estate and gift taxation and planning as well as fiduciary income tax. He has represented numerous estates and trusts, some of which have been quite substantial in many aspects of taxation.  He has assisted the firm in reviewing many tax, estate and gift plans, as well as all of the related instruments, valuations, discounts, and other integrated business, tax, personal plans.

Corporate and Real Estate. He had a great deal of experience in acquisition taxation, including all of the numerous tax, accounting, finance and economic issues; as well as Definitive Agreement tax, accounting, reserve and indemnity adjustments, such as stub-period profits, capital expenses, interest, asset valuations, and allocations for tax purposes, structuring, revaluations and realignments. He has given many tax opinions on a variety of subjects in substantial business matters, including business and employment valuations, structuring, repatriation and many foreign issues.

St. John’s University, B.A., Accounting, summa cum laude; Delta Mu Delta Honor Society
St. John’s University School of Law, J.D.  (St. Thomas Moore Scholarship, cum laude)
New York University Graduate School of Law, LLM in Taxation
Certified Public Accountant

Professional Associations
As a member of numerous Accounting and Legal professional associations both national, state and local, he was frequently called upon to make presentations.
Some of which are as follows: American Institute of Certified Public Accountants, New York State Bar Association (Tax Section) and American Bar Association (Tax Section).

Professional Awards and Recognitions
New York City Managing Partner, Tax Practice/Northeast Tax Director, Arthur Andersen.
St. John’s University School of Business, summa cum laude and Delta Mu Delta Honor Society,
St. John’s University Law School, St. Thomas Moore Scholarship, cum laude
St. John’s Law School, Law Review
St. John’s University, University Council
Chair, Annual Campaign, St. John’s University, Pietas Medal.

Adjunct Professor, St John’s University College of Business Administration, Department of Accounting & Taxation, Four Taxation Courses,  Acted as Editor for Taxation of Accountants & Published numerous Articles some of which are: Avoid Traps for Partnership Basis Adjustments: Taxation for Accountants, Vol. 58 Num. 6 (June 1997), pg. 333) and “S” Corp. Election Does Not Remove Relevance of SFAS 109, (Volume 58, Number 6 (June 1997), page 333); The Journal of Corporate Taxation (Tax Treatment of Insurance Premiums: Economic Performance and Captive Insurance Opportunities, (Vol. 19, Num. 3, pg. 233 (Autumn 1992)); Tax Effects of Conversion to “S” Corp. Status: Implications for Loan Documentation,  Commercial Lending Review, (Fall 1998, pages 19-23).

Other Professional Presentations
University of Virginia Tax Conference: Deductibility of Interest; NYU Graduate School of Business’s Annual Business Conference: New Techniques, Mergers & Acquisitions; and Practicing Law Institute, U.S. Taxation of Expatriates and Inpatriates.  Appearance, T.V.’s Money Line (CNBC), Tax issues.