Mergers and Acquisitions

• Gary T. Campbell, Esq., September 1, 1993

Law Firm Overview

HAUPTMAN & RICHMOND, P.A.

Attorneys at Law
100 Executive Drive, Suite 330
West Orange, New Jersey 07052
973-731-1100
Fax: 973-731-1467
ABOUT THE FIRM

We are pleased to introduce you to the service capabilities of Hauptman & Richmond, P.A. We want you to consider us as an important technical resource on the leading edge of timely, innovative planning. By acting as a member of your professional planning team, we provide the following benefits:

- Realization of state-of-the-art planning opportunities

and avoidance of pitfalls.

- Timeliness. All telephone calls are returned the same

day and our work product is always submitted according

to your timetable: not ours.

- Removal of "Professional Phobia". We pride ourselves on

our ability to communicate with every client in a manner

they will understand and appreciate.

- Understandable fee arrangements. We believe it is

extremely important for clients to comprehend what they

are paying for.

Hauptman & Richmond, P.A. is a small, dedicated group of professionals who recognize the importance of specialization during these challenging times. Therefore our mission is to continually expand our in-depth knowledge in several highly focused areas.

We invite you to review the brief descriptions of our service offerings on the following page.

- SERVICE OFFERINGS -

* 1) ESTATE AND WEALTH PRESERVATION

Clients utilizing our expertise have the peace of mind of knowing that their "living estate" (and ultimate estate transition to heirs) is not being needlessly devalued. We make sure that we thoroughly understand our clients' desires. We then carefully review and evaluate all planning alternatives and help select those tailor-made to suit the needs and personalities of all concerned. Finally, we are instrumental in helping implement the wealth preservation strategies. Our successes are based upon a unique combination of income/estate tax reduction and maximization of asset values. We are listed in the Martindale-Hubbell Bar Register of Preeminent Probate/Estate Planning Lawyers.

* 2) PENSION AND RETIREMENT PLANNING

Recent changes in tax law and economic pressures necessitate new approaches to an old problem: maximizing after-tax retirement benefits. We have developed a national reputation for designing plans that reduce current taxes while enhancing the value of invested retirement plan assets. We apply creative planning strategies that are frequently overlooked. In addition, the Internal Revenue Service grants our clients substantial fee discounts for new plans. These are not frequently available.

* 3) TAX PLANNING FOR BUSINESS ENTITIES

Substantial profits are squandered and growth is compromised before business entities/activities even commence. This is a consequence of faulty tax planning. We have helped many clients avoid excessive taxation because of our unique combination of business acumen and tax expertise. We join the strategic planning team of a client at the early stages to examine planning possibilities and develop an effective structure.

* COMPLEX TAX MATTERS

A substantial portion of our time is devoted to single-issue consultations regarding complex tax issues. Many areas of tax law are bathed in a sea of grey. We are skilled at interpreting specific law for the benefit of clients and prevailing when under the scrutiny of taxing authorities. In fact, many legal and accounting professionals have learned to rely on our experience and expertise in a wide variety of tax planning situations.

IN SUMMARY...

We would like to become part of your planning team and help you maximize your financial potential through tax reduction and wealth management.

Areas of Practice

• Administrative Law
• Business Organizations
• Estate Planning
• Pensions, Benefits & Compensations -- Employee
• Pensions, Benefits & Compensations -- Employer
• Probate & Estate Administration
• Litigation & Appeals
• Taxation Law

West Practice Categories

Administrative Law, Business Organizations, Estate Planning, Pensions, Benefits & Compensations -- Employee, Pensions, Benefits & Compensations -- Employer, Probate & Estate Administration, Litigation & Appeals, Taxation Law