Frank S. Berall, the principal of Copp & Berall, LLP, and Senior Tax Consultant to Andros, Floyd & Miller, P.C., (both of Hartford, CT), is a member of the Connecticut and New York Bars. He holds both B.S. and JD degrees from Yale, an LL.M. (taxation) from NYU School of Law and is a candidate for a Ph.D. in Law from the University of Leiden, Netherlands.

Mr. Berall is a prolific writer having authored over 160 articles, portions of 13 books, and 7 book reviews. He is co-author of two Tax Management Portfolios and is presently producing two more as the sole author. He lectures all over the world, including at many PLI, ALI-ABA, NYU, Southern California and Southern Federal Tax Institute programs. He is the Chairman of the Federal Tax Institute of New England, was co-chair from 1977 to 2009 of the Notre Dame Tax and Estate Planning Institute and was co-chair for 10 years of the Advisory Council of the Hartford Tax Institute.

He is the Senior Topical Editor for Probate and Estate Planning of the Connecticut Bar Journal, is on the Editorial Boards of the Estate Planning and the Connecticut Lawyer's Advisory Committee and formerly was on the editorial board of the ALI's Practical Tax Lawyer.

Mr. Berall is a fellow of the American College of Trust and Estate Counsel, of which he was a Regent, was on its editorial board and chair of both its Estate and Gift Tax and Accessions Tax Committees as well as its Connecticut Chapter. He is a fellow of the American College of Tax Counsel, a life member of the American Law Institute and a past vice president of the International Academy of Estate & Trust Law. He formerly chaired four American Bar Association's Tax Section Committees and three Real Property, Probate, and Trust Law Section's Committees. He was the co-founder and original Convener of the Estate Planning Seminar Group. Furthermore, he is a member of the Connecticut Bar Foundation, was chair of both the Connecticut Bar Tax and Estates and Probate Sections, and was chair of the Hartford County Bar IRS Liaison Committee, president of the Harford Tax Club, and co-chair of Connecticut's Internal Revenue Service non-filer compliance program.

In other academic pursuits, Mr. Berall was a part-time faculty member at Yale Law School, the University of Connecticut Law School, the University of Hartford's Graduate Tax Program, and the American College (of Life Insurance). He is a director and was a president of the Hartford Yale Club, a delegate to the Association of Yale Alumni, past president and former director of Culver Summer Schools Alumni Association, a former trustee of the Culver Educational Foundation and a former Vestryman of St. John's Episcopal Church, West Hartford, CT.

Mr. Berall is listed in Who's Who in America, Who's Who in the World, Who's Who in the East and Who's Who in American Law. He has an "AV" (top) rating in the Martindale-Hubbell Law Directory and has been recognized for his expertise in both trusts and estates law and tax law beginning in 1987 through the 2012 editors of The Best Lawyers in America. He was named as one of the top 50 Connecticut Super Lawyers for 2006 to 2008 and February 2009 by Connecticut Magazine, New England Super Lawyers Magazine in November 2008 and as one of the New York Area's Best Lawyers for Tax Law and Trusts and Estates Law in 2006 to 2011 and 2012 New York Area's Best Lawyers.