Publications

• Treasury Releases Proposed Regulations on 15% Corporate Minimum Tax
  16 September 2024
  Michael Bolotin
  ,
  Stephen M. Jordan
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Shanna F. Adler
  ,
  Jay E. Evans
  ,
  Sabrina Y. Hsieh
  ,
  Sophia Huang
  ,
  Samuel D. Krawiecz
  ,
  Jeannie N. Le
  ,
  Weichi Liu
  ,
  Erasmo A. Perez
  ,
  Elliott Tuchman
  ,
  Miriam N. Yeger
• IRS Narrows Spin-off Ruling Practice
  30 May 2024
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Charlie Daley
  ,
  Isabel Shipman
• Treasury Releases Proposed Regulations on 1% Tax on Stock Buybacks
  18 April 2024
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
  ,
  Olivia Coral Daniels
  ,
  Jose Faina
  ,
  Weichi Liu
  ,
  Robert Nelson-Sullivan
  ,
  Charlie Daley
  ,
  Corey Mavleos
  ,
  Isabel Shipman
• Treasury Releases Guidance on the Corporate Minimum Tax and Select Insurance-Related Issues
  22 February 2023
  Stephen M. Jordan
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Harshil Mehta
  ,
  Robert Nelson-Sullivan
  ,
  David N. Simpser
  ,
  Lena E. Smith
  ,
  Olivia Coral Daniels
  ,
  Ahmed Farooq
  ,
  Avi Leiner
  ,
  Sophie Mirzaian
  ,
  John T. Nelson
• CLS Blue Sky Blog: Debevoise Discusses Treasury Guidance on Corporate Minimum Tax and Tax on Stock Buybacks
  5 January 2023
  CLS Blue Sky Blog
  Michael Bolotin
  ,
  Cécile Beurrier
  ,
  Erin Cleary
  ,
  Stephen M. Jordan
  ,
  Peter F.G. Schuur
• Treasury Releases Guidance on 15% Corporate Minimum Tax, 1% Tax on Stock Buybacks
  3 January 2023
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Stephen M. Jordan
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
  ,
  Mai T. Shapiro
  ,
  Sophia Huang
  ,
  Samuel D. Krawiecz
  ,
  Erasmo A. Perez
  ,
  Elliott Tuchman
• Senate Passes 15% Corporate Minimum Tax, 1% Tax on Stock Buybacks
  10 August 2022
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Erasmo A. Perez
• House Ways & Means Committee Releases Tax Reform Legislation
  20 September 2021
  Michael Bolotin
  ,
  Lawrence K. Cagney
  ,
  Erin Cleary
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Jonathan F. Lewis
  ,
  Frank Mitchell
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  J. Michael Snypes, Jr.
  ,
  Cécile Beurrier
  ,
  Matthew D. Saronson
  ,
  Simone S. Hicks
• Final and Proposed Regulations on PFIC Rules Provide Helpful Clarifications for Insurers
  14 December 2020
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
• Law360: M&A Poised For Growth In The Biden Era
  30 November 2020
  Law360
  Jonathan E. Levitsky
  ,
  Kevin Rinker
  ,
  Ted Hassi
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• Final Partnership Withholding Regulations Map New Terrain for Private Equity Investors and Sponsors
  12 October 2020
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Adam M. Namm
  ,
  Sabrina Y. Hsieh
• Final Regulations Clarify State of Play for Life Insurance Tax Reserve Deductions
  23 September 2020
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Jay E. Evans
  ,
  Robert Nelson-Sullivan
  ,
  Lena E. Smith
• Proposed Regulations on Carried Interest
  4 August 2020
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
• Looking High and Low, Don’t Know Where to Go: GILTI Regulations Promise Relief for High-Tax Operations, but at a Price
  30 July 2020
  Gary M. Friedman
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
• New IRS FAQs on CARES ACT Employee Retention Credit Answer Some Questions, Raise Others
  5 May 2020
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Peter F.G. Schuur
  ,
  Simone S. Hicks
  ,
  Jay E. Evans
• Proposed Regulations Update Landscape for Life Insurance Tax Reserve Deductions
  8 April 2020
  Peter F.G. Schuur
  ,
  Robert Nelson-Sullivan
  ,
  Daniel Priest
  ,
  Lena E. Smith
• CARES Act: Implications for PE-Sponsored Portfolio Companies
  31 March 2020
  Matthew E. Kaplan
  ,
  Jeffrey E. Ross
  ,
  Sunil William Savkar
  ,
  Peter F.G. Schuur
  ,
  Scott B. Selinger
  ,
  Steven J. Slutzky
  ,
  Zahra J. Khosrovi Sowder
• CARES Act — Fiscal Response to COVID-19
  26 March 2020
  Lawrence K. Cagney
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Frank Mitchell
  ,
  Peter F.G. Schuur
• Cayman Islands Added to EU Tax Blacklist—Consequences for Investment Funds
  21 February 2020
  Geoffrey Kittredge
  ,
  Peter F.G. Schuur
  ,
  Patricia Volhard
  ,
  John Young
  ,
  Tom Berry
• Treasury Drops the BEAT—Final Base Erosion and Anti-Abuse Tax Regulations
  11 December 2019
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Robert Nelson-Sullivan
• Private Equity Funds “Cookbook”: New Edition
  20 August 2019
  Jonathan Adler
  ,
  Gavin Anderson
  ,
  Kenneth J. Berman
  ,
  Michael Bolotin
  ,
  Lorna Bowen
  ,
  Erin Cleary
  ,
  Jane Engelhardt
  ,
  Andrew Ford
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Geoffrey Kittredge
  ,
  Andrew M. Ostrognai
  ,
  John W. Rife III
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  David J. Schwartz
  ,
  Rebecca F. Silberstein
  ,
  Justin Storms
  ,
  Patricia Volhard
  ,
  Richard Ward
• Taxes – The Tax Magazine (2006 to present): Choice of Entity Considerations After the TCJA
  22 February 2019
  The Tax Magazine (2006 to present)
  Peter F.G. Schuur
• Base Erosion and Anti-Abuse Tax: Proposed Regulations Do Not Concede Much
  17 December 2018
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Cécile Beurrier
  ,
  Robert Nelson-Sullivan
  ,
  Daniel Priest
  ,
  Lena E. Smith
• IRS Releases Eagerly Awaited Guidance on Deduction for Business Owners
  21 August 2018
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
• India – 2018 Developments for Foreign Investors
  19 April 2018
  Geoffrey P. Burgess
  ,
  Peter F.G. Schuur
  ,
  Mai T. Shapiro
  ,
  Monisha Elizabeth D'Souza
• New Guidance on 163(j) Business Interest Deductions
  17 April 2018
  Michael Bolotin
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• New Guidance on Withholding on Sales of Partnership Interests
  4 April 2018
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
• Proposed Partnership Audit Regulations Liberalize Push-Out Rules
  8 January 2018
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
• The Tax Cuts and Jobs Act Conference Report
  18 December 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• The Senate Tax Reform Proposal
  13 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• House Releases Sweeping Tax Reform Legislation
  3 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• Tax Reform Frame Released - Picture Missing
  28 September 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
• Treaty Benefits in a Fund Context: Time to Agitate the Little Grey Cells
  21 July 2017
  Rafael Kariyev
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Richard Ward
  ,
  Cécile Beurrier
  ,
  Erin Cleary
• Tax Court Rejects Controversial IRS Ruling Taxing Foreign Investors on Sales of Partnership Interests
  19 July 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• Government Proposes Partnership Audit Regulations—This Time for Real
  14 June 2017
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
• IRS Issues Guidance on ‘North-South’ Transactions
  5 May 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• The Trump Tax Reform Proposals
  27 April 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• Government Insights into the New Partnership Tax Audit Regime
  31 January 2017
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Peter F.G. Schuur
  ,
  Pamela Boorman
  ,
  Rafael Kariyev
• Tax Reform on the Horizon
  21 November 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
• Finalized Section 385 Regulations Ease Burdens on Private Equity Industry
  25 October 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• Final Related-Party Debt Regulations Provide Exceptions for Insurance Industry
  24 October 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Adam M. Namm
  ,
  Daniel Priest
• Treasury and IRS Issue Final Regulations Restricting Earnings Stripping Through Related-Party Debt
  18 October 2016
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Burt Rosen
  ,
  Peter F.G. Schuur
• Treasury Issues Regulations for Early Election into New Partnership Tax Audit Regime
  5 August 2016
  Adele M. Karig
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• Treasury and IRS Provide New Spin-off Guidance
  19 July 2016
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• India Shuts Down Mauritius Route: Time to Rethink Investment Structures
  13 May 2016
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Mai T. Shapiro
• Treasury's Sweeping Proposed Regulations Attack Related-Party Debt
  8 April 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Burt Rosen
  ,
  Peter F.G. Schuur
• Treasury Issues Regulations Imposing Additional Restrictions on Inversion Transactions
  7 April 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• Treasury Issues Additional Guidance Relating to Inversion Transactions
  23 November 2015
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• Bipartisan Budget Act of 2015 Revamps Partnership Tax Audit and Collection Procedures
  3 November 2015
  Adele M. Karig
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• European State Aid Cases: 42 Steps to Guide You Through
  23 October 2015
  Gary M. Friedman
  ,
  Burt Rosen
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Richard Ward
  ,
  Cécile Beurrier
• Treasury Issues Proposed Regulations on Management Fee “Waiver” Mechanisms
  29 July 2015
  Michael Bolotin
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• D.C. Circuit Court Affirms Validus on Narrower Grounds
  29 May 2015
  Peter A. Furci
  ,
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• IRS Issues Proposed Passive Foreign Investment Company (PFIC) Regulations for Non-U.S. Insurance Companies
  24 April 2015
  Peter F.G. Schuur
  ,
  Seth L. Rosen
  ,
  Peter A. Furci
  ,
  Gary M. Friedman
  ,
  Daniel Priest
• IRS Counsel’s Memorandum Challenges Deductibility of Ceding Commission for Indemnity Reinsurance Transaction
  6 January 2015
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• U.S. Treasury Department Tries to Curtail Inversion Transactions
  23 September 2014
  Gary M. Friedman
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
• Amendment to France-Luxembourg Tax Treaty Affects French Real Estate Holding Company Structures
  12 September 2014
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
• The Financial Institutions Report
  Volume 8, Number 1, April 2014
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• Tax Reporting Gone Wild: Getting Ready for the New FATCA Rule
  Winter 2013
  Peter F.G. Schuur
  ,
  Adele M. Karig
  ,
  Matthew D. Saronson
• The Private Equity Report
  Winter 2013
  Jonathan F. Lewis
  ,
  E. Drew Dutton
  ,
  David Innes
  ,
  Andrew M. Ostrognai
  ,
  Eric Dinallo
  ,
  Kenneth J. Berman
  ,
  Robert B. Kaplan
  ,
  Michael P. Harrell
  ,
  Jonathan R. Tuttle
  ,
  Kevin M. Schmidt
  ,
  Michael Schaper
  ,
  Peter F.G. Schuur
  ,
  Adele M. Karig
  ,
  Matthew D. Saronson
• IRS Issues Final FATCA Regulations
  4 February 2013
  Peter F.G. Schuur
  ,
  Burt Rosen
  ,
  Seth L. Rosen
  ,
  Matthew D. Saronson
  ,
  Robert J. Staffaroni
  ,
  Cécile Beurrier
• How New FATCA Regs Affect Private Investment Funds
  6 June 2012
  Law360
  Adele M. Karig
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
• FCPA Update
  April 2012, Vol. 3, No. 9
  Paul R. Berger
  ,
  Bruce E. Yannett
  ,
  Frederick T. Davis
  ,
  Peter F.G. Schuur
  ,
  Karolos Seeger
• IRS Issues Proposed FATCA Regulations
  16 February 2012
  Burt Rosen
  ,
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Robert J. Staffaroni
  ,
  Daniel Priest
• Proposed FATCA Regulations—Considerations Relating to Private Investment Funds
  16 February 2012
  Adele M. Karig
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
• IRS Releases Proposed Section 892 Regulations; Private Equity Fund Investments By Foreign Government Partners Potentially Affected
  2 November 2011
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• Spotlight on Carried Interest in the Jobs Act
  26 October 2011
  Law360
  Adele M. Karig
  ,
  Peter F.G. Schuur
• The Private Equity Report
  Summer 2011
  E. Drew Dutton
  ,
  Franci J. Blassberg
  ,
  William D. Regner
  ,
  David Innes
  ,
  Karolos Seeger
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Peter F.G. Schuur
  ,
  Kyra K. Bromley
  ,
  Gary W. Kubek
  ,
  David P. Iozzi
  ,
  Pierre Maugüé
  ,
  Geoffrey P. Burgess
  ,
  Maurizio Levi-Minzi
• New Proposal to Tax Carried Interest as Ordinary Income
  16 September 2011
  Adele M. Karig
  ,
  Peter F.G. Schuur
• IRS Provides FATCA Implementation Relief
  15 July 2011
  Burt Rosen
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
• Welcome Tax Relief for the Deductibility of Certain Investment Banking Fees
  8 April 2011
  Gary M. Friedman
  ,
  Peter F.G. Schuur
• Welcome Tax Relief for the Deductibility of Certain Investment Banking Fees
  March 2011
  Worldtrade Executive Practical U.S./Domestic Tax Strategies
  Gary M. Friedman
  ,
  Peter F.G. Schuur
• The Private Equity Report
  Spring 2010
  Franci J. Blassberg
  ,
  Guy Lewin-Smith
  ,
  Edwin Northover
  ,
  Matthew D. Saronson
  ,
  Burt Rosen
  ,
  Robert J. Staffaroni
  ,
  Kevin Rinker
  ,
  Michael Diz
  ,
  Jennifer J. Burleigh
  ,
  Gregory J. Lyons
  ,
  Geoffrey Kittredge
  ,
  Peter F.G. Schuur
  ,
  Jonathan Adler
  ,
  Michael Bolotin
• Renewable Energy Projects: Treasury Issues Guidance For The Cash Grants
  15 July 2009
  Andrew N. Berg
  ,
  Peter F.G. Schuur
  ,
  Maurizio Levi-Minzi
• Stimulus Legislation Provides Tax Relief for Companies that Deleverge or Modify Outstanding Debt
  9 June 2009
  VC Experts
  Gary M. Friedman
  ,
  Peter F.G. Schuur
• Obama Administration Proposes International Tax Reform
  5 May 2009
  Gary M. Friedman
  ,
  Peter F.G. Schuur
  ,
  Robert J. Staffaroni
  ,
  Matthew D. Saronson
• The Private Equity Report
  Winter 2009
  Franci J. Blassberg
  ,
  Gregory V. Gooding
  ,
  Gary M. Friedman
  ,
  Peter F.G. Schuur
  ,
  Geoffrey Kittredge
  ,
  Kevin Rinker
  ,
  Meir D. Katz
  ,
  William D. Regner
  ,
  Jeffrey P. Cunard
  ,
  Robert F. Quaintance, Jr.
  ,
  Richard F. Hahn
  ,
  Jasmine Ball
• Stimulus Bill Provides Tax Relief for Companies that Deleverage or Modify Outstanding Debt
  12 February 2009
  Peter F.G. Schuur
  ,
  Gary M. Friedman
• New Guidance on §457A Rules for Compensation Payable by Partnerships and Non-U.S. Corporations: IRS Confirms it Wasn’t a Bad Dream
  14 January 2009
  Elizabeth Pagel Serebransky
  ,
  Lawrence K. Cagney
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
• The Private Equity Report
  Fall 2008
  Franci J. Blassberg
  ,
  Gregory V. Gooding
  ,
  Paul L. Lee
  ,
  Peter F.G. Schuur
  ,
  Michael Bolotin
  ,
  Peter A. Furci
  ,
  Jonathan F. Lewis
  ,
  E. Drew Dutton
  ,
  Andrew L. Bab
  ,
  Dr. Thomas Schürrle
  ,
  Paul R. Berger
  ,
  Paul S. Bird
  ,
  William D. Regner
  ,
  Richard F. Hahn
  ,
  Jasmine Ball
• The Private Equity Report
  Summer 2005
  Robert J. Cubitto
  ,
  Andrew N. Berg
  ,
  Adele M. Karig
  ,
  Peter F.G. Schuur
  ,
  Kevin M. Schmidt
  ,
  Jeffrey J. Rosen
  ,
  Gary W. Kubek
  ,
  William D. Regner
  ,
  Steven Ostner
  ,
  Franci J. Blassberg
  ,
  Geoffrey Kittredge
  ,
  Peter A. Furci
  ,
  Paul D. Brusiloff
• The Private Equity Report
  Fall 2003
  Lawrence K. Cagney
  ,
  William D. Regner
  ,
  Jennifer J. Burleigh
  ,
  Michael P. Harrell
  ,
  Geoffrey Kittredge
  ,
  Franci J. Blassberg
  ,
  Robert J. Cubitto
  ,
  Peter F.G. Schuur
  ,
  John M. Allen
  ,
  Marcia L. MacHarg
• The Private Equity Report
  Spring 2002
  Franci J. Blassberg
  ,
  Paul S. Bird
  ,
  Peter F.G. Schuur
  ,
  David J. Schwartz
  ,
  Geoffrey Kittredge
  ,
  Woodrow W. Campbell, Jr.
  ,
  Stuart Hammer
  ,
  Kenneth J. Berman
  ,
  Michael P. Harrell
  ,
  Maurizio Levi-Minzi
  ,
  Rebecca F. Silberstein
  ,
  Harry Zirlin