BRADFORD S. COHEN Email: BradCohen@Reish.com Brad Cohen is a partner of the law firm of Reish Luftman Reicher & Cohen, specializing in the areas of tax, estate planning, business and real estate. Areas of Practice Business Tax, Estate Planning & Probate Real Estate Professional Experience Brad’s practice emphasizes transactional real estate matters; individual, corporate and partnership income tax planning; estate planning; tax controversies; executive compensation; planning relating to mergers, acquisitions; financing and distribution; business succession planning from a business law, income tax law and estate tax law perspective; tax planning relating to marital settlement negotiations; as well as general business issues primarily but not exclusively in the entertainment and sports industry. In addition, clients include former Presidents of the United States and a United States Senator. Brad is admitted to practice in California and New York and before the United States Supreme Court, Tax Court, Claims Court, and the Ninth and Federal Circuit Courts of Appeal. Brad is a Director of the Motion Picture Tax Institute and a past Chair of the Entertainment-Tax Subcommittee of the Tax Section of the Los Angeles County Bar Association. He was a delegate to the Los Angeles County Bar Association Tax Section 1997 Washington Delegation; a former Chairperson of the Taxation Section of the Century City Bar Association; and a member of the American Bar Association. In addition, he was a lobbyist before the United States Congress for the Tax Reform Research Group and an Ironman Triathlon finisher. Publications and Presentations Brad is a frequent lecturer for Continuing Education of the Bar Programs, the UCLA Entertainment Tax Institute, the California Society of CPAs and many other professional and trade organizations. Brad is the author or co-author of several tax related articles including “New Regulations on Deduction for Film, TV Productions,” BNA Daily Tax Report (March 2007); “New Tax Rules Governing the Use of Private Aircraft,” Los Angeles Lawyers magazine (May 2006); “Determining Entertainment Industry Deductions for Creative Properties Deemed Abandoned or Worthless Remains Difficult Despite IRS Guidance,” BNA Daily Tax Report (July 15, 2004); “A New Script for Depreciating Films and Television Series,” Los Angeles Lawyer (April 1998); and “The New Depreciation Rules for Television and Motion Picture Films: A Look Forward and a Look Back,” California Tax Lawyer (Summer 1997). He is also the author of “Installment Sales,” a chapter in Matthew Bender’s Tax Service; and “Taxation of Americans Abroad,” an article in People and Taxes. Education Brad received his J.D. from Hofstra University in 1979 and his LL.M. in Taxation from New York University in 1981. He graduated, cum laude, with a Bachelor of Science degree from Northeastern University in 1976.