MICHAEL B. LUFTMAN Email: MichaelLuftman@Reish.com Michael Luftman is a partner of the law firm of Reish Luftman Reicher & Cohen, specializing in tax planning, tax controversy, estate planning, probate law, and trust law. Areas of Practice Business Tax, Estate Planning and Probate Professional Experience Michael's practice emphasizes tax planning for owners of privately held businesses, high net worth individuals and professionals. He also works with accountants, investment advisors, life insurance agents and other client advisors in designing and implementing tax planning for individuals, corporations, partnerships, and state and local matters. He has extensive experience with all types of estate and gift tax matters, including succession planning for privately held businesses, charitable gifting, private foundations, limited partnerships, pension planning, asset protection planning, and probate and trust administration proceedings and the related tax work. His tax controversy experience includes being involved in many administrative appeals or tax court matters at the federal and state levels concerning income tax, estate tax, employment tax, sales tax and property tax issues. He has served as an expert witness on many occasions. Michael is admitted to practice in the state of California and in the United States District Court, Central District of California and before the United States Tax Court. He is a Certified Public Accountant and a Certified Specialist in Taxation Law of the California Board of Legal Specialization. From time to time, he has been very active in various bar associations including, especially, with regard to tax, estate planning, and probate matters such as in connection with the Los Angeles County Bar Association where he was Chairman of the Death and Gift Tax Subsection of the Tax Section, on the Executive Committee of the Tax Section and on the Executive Committee of the Probate and Trust Section. Presentations Michael has been a lecturer at many presentations over the years including but not limited to the University of Southern California Master of Business Tax Program, and the California Continuing Education of the Bar in the areas of Tax, Probate, and Estate Planning. Education Michael received his J.D. from Loyola University of Los Angeles, where he was on the Dean's list (all semesters). He also has a Bachelor of Science and a Master of Science from the Wharton School, University of Pennsylvania.