Pasquale J. Rufolo has extensive experience in the practice areas of tax, trusts and estates and business planning. He represents entrepreneurs and wealthy individuals in various tax matters and business transactions, works with clients on the formation of private foundations and counseling public charities.
Estate Planning. Pat's estate planning experience includes drafting complex estate planning documents, developing business succession plans for owners of closely-held businesses, and representing executors, trustees and beneficiaries in estate and trust administration matters. He also works with clients on the formation of private foundations, as well as public charities.
Business Transactions. Pat's corporate tax practice includes representing owners of closely-held corporations, partnerships, and limited liability companies. He advises clients regarding the federal income tax laws relating to liquidations and other corporate restructuring, executive compensation, withholding tax issues, and various tax accounting issues. Pat works with clients on the formation, preparation and negotiation of limited liability company agreements. He is involved in the drafting and negotiating of asset and stock purchase agreements, non-competition, shareholder, employment and confidentiality agreements.
Tax Controversy/Litigation Support. Pat has experience in negotiating and settling civil and criminal tax controversies for individuals and corporations before the Internal Revenue Service and state taxing authorities. He also has experience assisting accountants in a wide variety of white-collar crime and internal investigations, professional responsibility, and accounting and tax malpractice. He has also been responsible for managing the forensic accounting investigations in a number of civil and criminal matters.
Professional Activities. Pat is admitted to practice law in the state of New Jersey. He is a member of the New Jersey State Bar Association, Tax Section, Probate and Property Section and General Practice Section, the American Bar Association, Tax Section, Probate and Property Section and General Practice Section, and the Essex County Bar, Tax Section.
Pat was an adjunct professor at Seton Hall University, School of Law where he taught Federal Income Taxation, Wealth Transfer Taxation, Partnership Taxation and Business Planning and has been nominated for adjunct professor of the year. He was an adjunct professor in the Graduate Tax Program at Fairleigh Dickinson University in Madison, New Jersey, and he lectures on a variety of topics including, estate planning and federal income taxation.
Education. Pat graduated from Seton Hall University School of Law in 1995. He received his Master of Law (LL.M. in Taxation) in 1997 from the New York University School of Law. He has a B.S. in accounting from Rutgers University and worked as a public accountant prior to attending law school.