Ray practices in all areas of federal, state and local tax law. He has extensive experience representing tax-exempt organizations including schools, private foundations and public charities. Ray regularly deals with federal and state income tax issues, Connecticut sales and use tax issues, federal and state payroll tax issues, and private foundation excise taxes.

Richard Cohen’s practice encompasses pensions and employee benefits, including tax-qualified retirement plans, 403(b) plans, nonqualified deferred compensation plans, SERPs, cafeteria plans, ERISA and COBRA compliance. Richard speaks on pension and employee benefit issues to business associations, such as the WEB Network of Benefits Professionals, client groups, and the Connecticut Bar Association.

Danielle Ferrucci practices in the areas of estate planning, estate settlement and trust administration. She assists clients with the full range of planning techniques for tax-effective intergenerational and charitable transfers. Danielle also prepares, and advises those preparing, probate documents, estate tax returns and fiduciary income tax returns as well as represents estates before the IRS and DRS on audit.

Ira Goldman advises employers, as well as institutional trustees and service providers, in designing and administering qualified and non-qualified pension, savings, retirement and welfare plans, as well as executive deferred compensation arrangements.

Louis Schatz is a partner in Shipman’s Tax and Employee Benefits Practice Group, and Chair of the State and Local Tax Group. From 2007 to 2017, Lou served on the firm’s seven-person Management Committee. He is the past Chair of the Tax Section of the Connecticut Bar Association.

Lou practices in the areas of federal and State of Connecticut tax with attention to the representation of closely held businesses organized as limited liability companies, partnerships and S corporations; real estate joint ventures; and the representation of taxpayers involved in federal and Connecticut tax controversies (at the audit, appellate and court levels). He is a frequent lecturer on federal and State of Connecticut tax, partnership and limited liability company issues.

Laura Schuyler is an associate in the firm’s Trusts and Estates practice, where she assists clients with the full range of planning techniques for tax-effective intergenerational and charitable transfers. She also advises fiduciaries and beneficiaries on fiduciary compliance and other probate court proceedings. Laura has served as a law clerk for The Honorable C. Ian McLachlan at the Connecticut Supreme Court and as a judicial intern for The Honorable Holly B. Fitzsimmons of the United States District Court for the District of Connecticut.

Kelly Smith Hathorn advises public and private sector employers on a variety of employee benefits issues. Kelly has experience with qualified plan design, drafting, administration/compliance, and termination. She also has experience with non-qualified deferred compensation arrangements, including drafting and reviewing executive employment agreements and incentive plans for Code Section 409A compliance.