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Margaret E. Somerset Senior Counsel Canandaigua, NY (585) 919-6080 (585) 258-2821 msomerset@underbergkessler.com View Margaret's LinkedIn Send Margaret a Message Health care professionals dedicate their lives to helping others. But who helps them when they need legal advice? Margaret has been a dedicated advocate for the health care industry for her entire career. For more than two decades, she has built a litigation practice defending numerous claims against health care providers and small businesses. She has also represented individuals, successfully prosecuting breach of contract, personal injury, civil rights and college tenure cases. Margaret's dedication to defending the health care industry extends from physicians' groups to paramedics, nursing homes to nurse practitioners, doctors to dentists, and hospitals to homecare agencies. Her experience in handling matters for both health care employees and providers has afforded her a unique perspective on the inner workings and increasingly complex legal ramifications of American health care. She has counseled her clients in matters such as medical malpractice, regulatory compliance (HIPAA), peer review, professional medical discipline, the mental hygiene law, credentialing, record-keeping, electronic medical records and risk management. Margaret has been a clinical faculty member on trial-related coursework for the nurse paralegal program at the University of Rochester, and has presented seminars to both health care professionals and lawyers on a number of subjects, including medical malpractice claims; elder care issues; Public Health Law compliance and liability; risk management for physician offices, nursing homes, and hospital surgical teams; federal civil rights litigation; and the development and management of a legal practice. She is an approved counselor for numerous major insurance companies and is co-chair of our Insurance Defense Practice Group. Margaret is formerly the managing partner of the Somerset Law Firm, LLC, and was a partner at Harris Beach and Wilcox, LLC. As a member of Underberg & Kessler's Health Care Practice Group, she furthers our firm's reputation as a premier legal practice for the health care industry, a complex area of law that is well served by her insight, experience and compassion. Download a printer-friendly version of Margaret's bio: PRACTICE AREAS Health Care ​ Litigation EDUCATION Syracuse University College of Law, J.D. (cum laude) Providence College, B.A. ADMISSIONS New York State ​Florida US District Court - Western District of NY ​US District Court - Northern District of NY ​New York State Appellate Division of the Supreme Court Fourth Judicial Department PROFESSIONAL & COMMUNITY INVOLVEMENT A member of the Monroe County Bar Association, Margaret is also involved with several committees for the Thompson Health System. She is the chair of the ethics committee, a member of the quality & safety committee, serves on the executive team, and is a member of the Board of Directors for the Thompson Health System. Margaret is also a member of the Finger Lakes Business Foundation Board of Directors. AWARDS & RECOGNITIONS Margaret has been recognized in the 2009-2024 editions of The Best Lawyers in America® for her work in Medical Malpractice Law - Defendants and she was honored as the 2016 Best Lawyers® "Lawyer of the Year" for Medical Malpractice Law - Defendants in Rochester, NY. Margaret has also been selected as an Upstate New York Super Lawyers honoree from 2012-2023. In 2019, Margaret was honored with the Canandaigua Athena Leadership Award. She was also a recipient of the Rochester Business Journal's "Forty Under 40" Award, an annual recognition of emerging leaders in Rochester. MARGARET'S ARTICLES & POSTS Are Zoom Depositions Making Us All a Little Crazy? Are the Floodgates of Litigation Now Open For Covid-19 Medical Malpractice Claims? Protecting Our Seniors at What Cost? View All of Margaret's Articles & Posts

CORPORATE PARALEGAL This Position Reports to Our Rochester, NY Law Office We are a growing mid-sized law firm seeking a Corporate Paralegal for its Rochester, NY office. Candidates applying should have a minimum of two years of direct corporate paralegal experience working in a corporate legal department or law firm/professional services environment, knowledge in incorporation and/or formation of corporations, partnerships, and limited liability companies, and willing and able to engage in direct conversations with a multitude of different stakeholders, both within and outside of the Firm. The ideal candidate is an individual who proactively follows up on assignments in situations where there is little or no guidance and strives to submit a flawless work product, and have excellent organizational skills, attention to detail, and appropriate decision-making skills. We look to hire bright individuals who are self-starters as well as team players with a strong work ethic, excellent written and verbal communication skills, sound judgment, and who take ownership of their projects. We offer a collaborative and collegial environment and a comprehensive suite of benefits. The salary range for this position is $58,000-$95,000 and will be determined based on prior relevant experience. The Firm is an Equal Opportunity Employer. To learn more about our Firm, please visit other pages of our website. If you are unable to submit your application due to a disability, please contact Karen Marr, Operations Manager, at kmarr@underbergkessler.com to ask for an accommodation or an alternative application process. Apply

ESTATES & TRUSTS LAW Advice. For A Lifetime. Keeping your business safe for the future. Preserving your legacy through succession. Protecting your family for generations. Estate & Trusts planning creates enduring legacies that last lifetimes. Whether through drafting wills, succession planning or estate settlements, Underberg & Kessler has been providing a full range of estate and trust services since we were founded more than 80 years ago. We will assist you with a sensitivity and thoroughness that ensures that your estate planning goals and objectives are achieved. Our Estates & Trusts Group has experience in private practice, in Corporate Trust Departments and the Estate and Gift Tax Bureau of the Internal Revenue Service. We represent corporate trust departments, individuals, families, businesses and charitable organizations. We assist in the administration and settlement of estates, trusts and guardianships. And we advise clients on charitable giving, Medicaid planning, business continuation and life insurance. Our Estates & Trusts services include: Drafting of wills and trusts Administration of estates and trusts General estate planning Tax planning Business succession planning Retirement planning Charitable giving Medicaid planning Elder care planning Wealth Preservation Planning For more information about trusts & estates law, contact Josh Beisker, chair of the practice group. Contact Josh RELEVANT EXPERIENCE Underberg & Kessler’s Estates & Trusts Group has considerable experience in counseling clients and implementing a broad range of estate planning vehicles, including: ​ Wills containing non-tax planning testamentary trusts Wills containing tax planning testamentary trusts Powers of attorney, health care proxies and living wills Revocable living trusts, both with and without estate tax planning provisions Irrevocable life insurance trusts Qualified personal residence trusts Charitable remainder and lead trusts Grantor retained annuity or unitrusts Defective grantor trusts Dynasty trusts Family limited partnerships and limited liability companies ​ In addition we provide assistance and planning guidance with respect to: ​ Medicaid planning Elder care planning Gifting programs Educational trust planning OUR ESTATES & TRUSTS ATTORNEYS: Joshua B. Beisker Rochester, NY

U&K Cares Underberg & Kessler LLP is committed to supporting the communities in which we live and work. Whether through fundraisers, galas, golf tournaments, designating jeans day at work for donations, or mentoring a group of aspiring young individuals, U&K cares and believes it is important to support our communities. Casual for a Cause 2023 Since 2019, Underberg & Kessler has participated in a program called “Casual for a Cause,” where individuals dress casually on Fridays and provide donations to a designated charity. This year we raised over $1875 for these important organizations below: A Horse’s Friend Just Cause HUGS Foundation Center for Disability Rights/Regional Center for Independent Living The Father’s Heart Ministry Brain Injury Associate of New York State Breast Cancer Coalition Small Business Council Annual Thanksgiving Appeal MS Society Bravo U&K team! Annual Thanksgiving Appeal Support November 2023 We were happy to support the Small Business Council’s (a Greater Rochester Chamber of Commerce affiliate) Thanksgiving Appeal again. This year, we doubled our goal and donated 10 boxes filled with Thanksgiving food items and gift cards. Cheers to our fantastic U&K team! Happy Thanksgiving - wishing you a harvest of blessings, good health, and good times! United Way Day of Caring May 2023 We had a great time helping Heritage Christian Services last week for the United Way’s Day of Caring. Our Diversity, Equity, Inclusion & Belonging Committee (DEIB) Committee coordinated the raking, mulching, weeding, planting, and cleaning efforts of U&K colleagues to spruce up the organization’s Baird Road location. Our team had lots of fun and worked hard to help a wonderful organization. Thanks to U&K's Leah Cintineo, Debbie Christiano, David Craig, Kate Karl, Paul Keneally, Robert LaPlaca, Kaitlyn Pierce, Tyler Stark and Alex Wezelis for volunteering. St. John's Living 33rd Annual Golf Tournament July, 2022 U&K Partner David Tang with Will Hall, Bryan Smith, and Shawn Burr recently participated in St. John's 33rd Annual Golf Tournament. This year’s tournament helped to raise funds which will provide St. John’s residents with meaningful programs and enjoyable activities over the next year. Casual for a Cause February, 2022 In February, we supported the Jewish Senior Life which is a Continuing Care Retirement Community (CCRC), offering all levels of senior care from independent living to skilled nursing care. Jewish Senior Life offers best-in-class programs and services to older adults in our community that ensure the quality of life, health, and well-being of every individual they serve. Click here if you would like to learn more about Jewish Senior Life. Casual for a Cause January, 2022 January’s Casual for a Cause is The Kevin Guest House . Their campus is comprised of four buildings in the heart of the Buffalo Niagara Medical Campus and provides a comfortable and supportive home away from home for patients and their families traveling for medical care. No one is turned away because they’re unable to afford the modest donation—donations received makes this possible. It is a piece of solace, comfort, and compassion serving thousands of families and patients during their most challenging times. For more information and additional ways to donate, please click here . Casual for a Cause November, 2021 Underberg & Kessler LLP designates Fridays as Jeans’ Day and collects donations which are then provided to various local organizations in support of their initiatives. In November, we supported the Victor Farmington Library which promotes and nurtures a sense of community by offering the space and resources for educational, recreational, and cultural enrichment for patrons of all ages. Click the link if you would like to learn more about the Victor Farmington Library. https://lnkd.in/e7J9RdC6 Casual for a Cause October, 2021 In October, we supported the Monroe County American Legion Honor Guard. This organization’s purpose is to raise awareness of the military honor funeral services that are available to veterans and to provide those funeral services. Often times, veterans do not receive the military honors they have earned because their families are unaware of the services available or that they exist. The “Final Salute” consists of prayer, the firing of the rifles, the sounding of taps, and the folding and presenting of the American Flag under which the veteran served. Click the link to learn more. https://bit.ly/32bOJ9z Casual for a Cause September, 2021 In September, we supported the Brain Injury Association of New York State (BIANYS). This organization supports brain injury survivors, caregivers, and professionals throughout New York State. Each year, BIANYS raises funds through its March On for Brain Injury Walk. Click here if you would like to learn more about BIANYS. Casual for a Cause August, 2021 This month, 13thirty Cancer Connect , a not-for-profit organization with a mission to help adolescents and young adults with cancer live their very best lives by building a peer community of those who understand in a way no one else can. If you would like to learn more about 13thirty Cancer Connect, click here . St. John's Living 32nd Annual Golf Tournament July, 2021 Cory Pettinella of Five Star Bank, U&K’s partner Ed Russell, and Jon Pecora of Keller Williams recently participated in St. John's 32nd Annual Golf Tournament. This year’s tournament helped to raise funds which will provide St. John’s residents with meaningful programs and enjoyable activities over the next year. WOC Group / Cheryl Speranza Leadership Institute June, 2021 Members of GRAWA’s Women Of Color (WOC) Group led a program for the Cheryl Speranza Leadership Institute at Our Lady of Mercy School for Young Women in Rochesterof GRAWA’s Women Of Color (WOC) Group led a program for the Cheryl Speranza Leadership Institute at Our Lady of Mercy School for Young Women in Rochester. Read More > Groundbreaking of the Hubbard Springs Apartments June, 2021 Bishop Sheen Ecumenical Housing Foundation and Rochester's Cornerstone Group on the groundbreaking of the Hubbard Springs Apartments that will provide 72 households, including some with disabilities, with much-needed affordable homes housing in Chili. Read More > Casual for a Cause June, 2021 Underberg & Kessler LLP designates Fridays as Jeans’ Day and collects donations which are then provided to various local organizations in support of their initiatives. Seniorsfirst, a not-for-profit organization that raises funds to help support Kirkhaven 's Transitional & Long Care residents with companionship, community, purpose, and solutions to meet seniors’ needs, was designated this month. If you would like to learn more about Seniorsfirst Communities and Services, click the link HERE . "Hope Builds" Virtual Gala May, 2021 U&K was proud to support the Flower City Habitat for Humanity's 20th Annual “Hope Builds” Virtual Gala. Two of our partners, Kate Karl and Patrick Cusato were in attendance to help support Habitat for Humanity’s efforts to raise awareness and funds that provide families with a place to live and thrive in Rochester. If you like to learn how you can help support Flower City Habitat for Humanity, please click HERE . Casual for a Cause May, 2021 Underberg & Kessler LLP designates Fridays as Jeans’ Day and collects donations which are then provided to various local organizations in support of their initiatives. Underberg & Kessler LLP selected the Center for Disability Rights , a non-profit organization that assists those with disabilities with how to live independently and advocate for themselves, as the organization to support through our UK Cares program. If you would like to learn more about CDR, feel free to contact our partner and member of CDR’s Board of Directors, Justin Alexander, or click HERE . Below are the other organizations that we have supported through our Casual for a Cause Jeans' Day initiative since May 2019: ARC of Monroe Bishop Sheen Ecumenical Housing Foundation Brain Injury Association of New York State Danny Did Foundation (Epilepsy/Sudden Unexpected Death) Flower City Habitat for Humanity Lifespan of Greater Rochester Monroe County American Legion Honor Guard Mortgage Bankers Association/Rochester City School District Drive Rochester Area Interfaith Housing Foundation Rochester Housing Charities Rochester Housing Development Fund Small Business Council Thanksgiving Appeal Society for the Protection of Children St. Ann’s Foundation St. John’s Foundation The Landmark Society of Western New York The Leukemia & Lymphoma Society Us Too/Prostate Cancer Veterans Outreach Center Victor Farmington Library Volunteer Legal Services/Art of Lawyering

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EXECUTIVE COMPENSATION & EMPLOYMENT AGREEMENTS Executive compensation and employment agreements are legally complex. The manner in which these agreements are structured can carry major business and tax implications for both the employer and the executive employee. At Underberg & Kessler, we have a team of attorneys in Rochester, Buffalo, Canandaigua, and Geneseo who are experienced in these executive compensation and agreement matters. We have experience assisting both executives and employers in these matters. Our attorneys will guide you throughout the process, drafting agreements for the employer, or reviewing them for the executive. Considerations For The Employer: What Do I Need to Know? When structuring and drafting these agreements, our attorneys will align the agreements with the employer’s goals. We have the capabilities of assisting the process by offering the following legal services: Drafting compensation plans for executives Drafting of employment agreements for executives and other employees Structuring of severance clauses including golden parachute considerations Structuring of bonus clauses and deferred compensation Structuring equity incentives including incentive stock options, non-qualified options, and restricted stock Tax compliance matters Contact us here to speak to our attorneys regarding structuring an employment agreement. Considerations For The Executive Employee: What Do I Need to Know? It is wise to have agreements of such importance reviewed by an attorney well versed in these matters. Legal services our experienced team of attorneys offer include: Section 83 tax planning Review and negotiation of executive employment and compensation agreements Explaining stock compensation issues Negotiation of covenant not to compete and severance arrangements Tax compliance matters Contact us here to speak to our attorneys about an executive agreement matter. ​ ​ ​ ​ ​ ​ ​ ​ Executive Compensation & Employment Agreements Experience Our Experience in Western, NY and Beyond •Represented the CEO of a private equity backed company in negotiating new compensation and severance terms and documenting those terms in a new employment agreement. •Represented the CIO of a technology company in negotiating the terms of a severance plan that would come into effect if there was ever a change in control transaction involving the employer. •Represented numerous companies in structuring and documenting employee stock incentive plans, including incentive stock options, nonqualified stock options and restricted stock. •Represented companies in drafting and implementing phantom stock plans to provide equity like incentives to key employees. •We have assisted both executives and employers in negotiating separation agreements upon termination of the employment relationship, that balance severance payments with confidentiality obligations, covenants not to compete or non-solicitation and non-disparagement provision. OUR EXECUTIVE COMPENSATION & EMPLOYMENT AGREEMENT ATTORNEYS: To learn more about our individual attorneys, please click on their picture to view their biography: Steven R. Gersz Rochester, NY Paul F. Keneally Rochester, NY Helen A. Zamboni Rochester, NY https://www.underbergkessler.com/contact

Timothy P. Johnson Of Counsel Buffalo, NY (716) 847-9116 (716) 847-6004 tjohnson@underbergkessler.com View Timothy's LinkedIn Send Timothy a Message For many attorneys, the law is a profession. For Tim, it is a calling. While most boys dream of being athletes or firefighters, Tim knew he was going to be a lawyer as early as the middle school. ​Tim knows banking inside and out. Having been a corporate officer and in-house counsel for three area banks has given him first-hand knowledge about how to solve problems for both financial institutions and their clients. He has deep experience in secured commercial lending, real estate and commercial loans, tax liens, loan structuring, bankruptcies, foreclosures, and regulatory compliance. ​In addition to these purely “legal” issues, Tim helps his clients evaluate the nuances of risk. Because banks and lending institutions rely on the public trust, he helps them avoid the expense and publicity of litigation. This requires an encyclopedic knowledge of the law, a good ear for listening, and the ability to spot hidden financial, legal, and reputational hazards. To Tim, you can’t have good business sense without common sense. He is honest with his clients, down-to-earth, and genuine. Above all, he is a lawyer, through and through. It is the dream job he was born to do, and that passion for the law serves his clients well. Download a printer-friendly version of Timothy's bio: PRACTICE AREAS Commercial Lending ​ Creditors' Rights EDUCATION University at Buffalo School of Law, J.D. State University of New York (SUNY) at Buffalo, B.A. (cum laude) ADMISSIONS New York State ​ US District Courts - Western District of NY ​US Bankruptcy Court - Western District of NY PROFESSIONAL & COMMUNITY INVOLVEMENT Tim is a member of the New York State and Erie County Bar Associations and former member of the Turnaround Management Association. AWARDS & RECOGNITIONS Tim was named to the 2019-2024 editions of The Best Lawyers in America® for his work in Real Estate Law.

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HEALTH CARE LAW Consider Us The 911 For Health Care Providers. Today, health care providers assemble experts from a variety of medical specialties to give their patients the best possible care. At Underberg & Kessler, we do the same thing in providing legal representation to our health care clients. Whether they're doctors, insurers, hospitals or nursing homes, our clients turn to us for everything from day-to-day legal matters, to assistance with large projects, to malpractice litigation. Managed care. Malpractice. Professional ethics. Electronic medical records and other emerging medical technologies. Building new medical facilities. These are just a few of the issues facing the health care profession today. Encompassing social, medical, financial and ethical considerations, health care issues require diverse legal expertise and the ability to solve complicated problems, often with many stakeholders. Underberg & Kessler’s Health Care Group offers the broad range of legal services required by nursing homes, physicians and other health care providers, including: FOR PHYSICIAN AND DENTIST CLIENTS: Employment agreements/disputes Corporate compliance programs Entity organizational matters Assistance in audit reviews Credentialing/privileges Risk management/patient issues Buy-sell arrangements and succession planning Mergers and acquisitions Malpractice defense OPMC defense OPD defense Real estate leases and new building developments Employment law advice Medical record confidentiality matters Contract drafting and review FOR LONG-TERM-CARE CLIENTS: Regulatory compliance Corporate compliance programs Entity organizational matters and corporate governance Risk management/patient issues Real estate development and financing (commercial and tax exempt) Malpractice and negligence defense Employment law advice Medical record confidentiality matters For more information about health care law, contact Dave Tang, chair of the practice group. Contact Dave RELEVANT EXPERIENCE Help health care providers prepare for, respond to and comply with New York State surveys. Our services include representation in matters related to enforcement proceedings. Represent nursing homes in all aspects of the collection process to improve the financial health of the facilities. Successfully appealed a New York State survey report to the Federal Health Care Financing Administration. The appeal resulted in a special federal survey that overturned the conclusions of the original New York State survey. Helped a nursing home complete bond issues to finance a new facility. Our services included representation on real estate matters related to the development of the facility. Risk management counseling following reportable/non-reportable incidents. We provide general representation on all aspects of health care law to individual practitioners and groups of physicians and dentists, including: Establishment and operation of professional corporations, limited liability companies and limited liability partnerships Establishment and administration of employee benefit plans Tax planning Assistance with the acquisition of medical technology and equipment Representation on reimbursement, licensing and credentialing issues Negotiation of capitated contracts with HMOs and other providers Representation of physicians with the Office of Professional Medical Conduct Development of corporate compliance plans Representation with insurer audits HIPAA compliance Medical records compliance Contract reviews including technology, electronic medical records, employment and leases Represented a group of employed physicians in purchasing a specialty practice from its founder/longtime owner. Successfully reversed a denial of coverage by a third-party payer to secure coverage for life-altering medical treatments for a young man whose insurance company had deemed the treatments experimental. Successfully defended a nursing home against multiple claims of neglect and abuse by the son of a resident whose records showed four years of exemplarily treatment by the facility and staff members. Successfully defended an alleged medical malpractice claim against a well-established internist by a patient who suffered a remote but serious side effect of a medication prescribed by him to treat a chronic and serious medical condition. Successfully defended a medical specialty group in a medical malpractice action alleging the late diagnosis of breast cancer. Successfully defended a hospital system in a medical malpractice action alleging medical negligence in the management of the delivery of an infant with fetal distress. OUR HEALTH CARE ATTORNEYS: Ericka B. Elliott Rochester, NY Colin D. Ramsey Buffalo, NY David H. Fitch Rochester, NY Margaret E. Somerset Canandaigua, NY Steven R. Gersz Rochester, NY David M. Tang Rochester, NY Anna E. Lynch Rochester, NY Helen A. Zamboni Rochester, NY

Joshua B. Beisker Partner Rochester, NY (585) 258-2879 (585) 258-2821 jbeisker@underbergkessler.com View Josh's LinkedIn Send Josh a Message Josh helps clients make decisions that have a lasting impact on their families and businesses. A seasoned attorney and chair of the Estates & Trusts and Tax Practice Groups, he is both a counselor and a protector of his clients’ assets. He advises them on estate and income tax planning, the preparation of wills and trusts, durable powers of attorney, health care proxies, and fiduciary administration. Josh also represents corporations, LLCs, partnerships, and individuals in connection with mergers and acquisitions, corporate governance, business planning and financing, and he regularly counsels businesses on day-to-day operations and on achieving tax efficiencies. Whether he is drafting a will or creating a corporate entity, Josh believes that each client deserves the best representation. Establishing a legacy for future generations is both a privilege and a responsibility, one that requires sensitivity and trust. His motto? Go to sleep every night knowing that you did the best you could today. His dedication, understanding of the law, and genuine concern for clients make him a trusted advisor now and for years to come. Josh is a frequent lecturer at numerous organizations, including the National Business Institute, universities and other educational institutions, adult education programs, financial planning organizations, alumni groups, and community organizations. Download a printer-friendly version of Josh's bio: PRACTICE AREAS Corporate & Business ​ Estates & Trusts ​ Tax Law EDUCATION Villanova University School of Law, LLM in Taxation St. Thomas University School of Law, J.D. Indiana University of Pennsylvania, B.A. ADMISSIONS New York State Pennsylvania New Jersey United States Court of Appeals for the Third Circuit United States Tax Court US District Courts Eastern District of Pennsylvania US District Courts District of New Jersey PROFESSIONAL & COMMUNITY INVOLVEMENT Josh is a member of the Estate Planning Council of Rochester and the Monroe County and New York State Bar Associations. He is a former member of the Board of Directors of Corn Hill Navigation. AWARDS & RECOGNITIONS Josh was named a 2017 New York Super Lawyers Rising Stars honoree, and a 2010 Pennsylvania Super Lawyers Rising Stars honoree. The Super Lawyers group represents the top 5% of attorneys in Upstate New York who have attained a high degree of peer recognition and professional achievement. Josh has also been selected to The Daily Record's Power 20 Trusts & Estates Law list in 2021, 2022, and 2023. JOSH'S ARTICLES & POSTS 2024 Exclusion/Exemption Amounts and the Impact of the Changes Newlywed Estate Planning Tips IRS Announces Increased Gift and Estate Tax Exemption Amounts for 2024 View All of Josh's Articles & Posts

PRACTICE AREAS Individual Knowledge. Collective Excellence. As individuals, our attorneys come from very distinct backgrounds and bring a diversity to our firm that gives us much of our strength. As a result, we excel in an array of legal practice areas. As a team, we magnify our ability to completely understand your business, fully serve your needs, and skillfully direct you—today and in the future—toward reduced risk and increased growth and prosperity. Commercial Lending Estates & Trusts Litigation Construction Family Law Municipal Law Corporate & Business Health Care Real Estate & Finance Creditors' Rights Intellectual Property Tax Law Environmental Labor & Employment