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SHARON KOVACS GRUER is principal in the law firm of Sharon Kovacs Gruer, P.C., where she practices primarily in the areas of elder law and estate planning. She is certified as an elder law attorney by the National Elder Law Foundation. Ms. Gruer has lectured to several professional groups. She earned her B.S. degree from Hebrew University in Jerusalem, Israel, her LL.M. degree in taxation from New York University and her J.D. degree from Yeshiva University's Benjamin N. Cardozo School of Law. Ms. Gruer is the former chairperson of the Nassau County Bar Association Taxation Committee, a current member of the Tax Steering Committee of the National Academy of Elder Law Attorneys, and is the current co-chair of the Trust SIG Committee of the National Academy of Elder Law Attorneys. She is a panel member of the Surrogate Decision Making Committee Program of the New York State Commission on Quality of Care for the Mentally Disabled. Ms. Gruer is a member of the National Academy of Elder Law Attorneys, the American Bar Association (member, Tax, Real Property, Trusts and Probate sections), the New York State Bar Association (member, Elder Law, Trusts and Estates and Tax Law sections), the Nassau County Bar Association (member, Taxation, Surrogate's Court, Elder Law, Social Services and Health Advocacy committees) and the Suffolk County Bar Association (member, Elder Law, Surrogate's Court and Taxation Law committees). TAMMY R. LAWLOR Esq., is a partner at Miller & Malone, PC, in Garden City, New York. Ms. Lawlor focuses her practice on elder law, guardianship, and estates and trusts. She also assists clients to engage in Medicaid planning, and has filed innumerable Medicaid applications. Ms. Lawlor is a graduate of the Hofstra University School of Law where she was admitted to the New York State Bar. She also holds a Masters of Business Administration. Ms. Lawlor has handled over one hundred guardianships throughout the state of New York. She is a member of the New York State Bar Association (Elder Law Section), the Nassau County Bar Association Elder Law Committee and the National Academy of Elder Law Attorneys. Ms. Lawlor is on the Executive Committee for the New York State Bar Association, is co-chair of the Health Care Committee for the New York State Bar Association, a member of the Mental Health Committee for the New York State Bar Association and involved on a task force for the current power of attorney legislation. She also is on the Nominating Committee for New York National Academy of Elder Law Attorneys. Ms. Lawlor has presented at numerous speaking engagements to fellow attorneys involving programs sponsored by the New York State Bar Association, as well as presented on a variety of topics to patients and clients at hospitals, assisted living facilities and skilled nursing facilities. DEBBY ROSENFELD joined Ronald Fatoullah & Associates as an attorney in April of 2004 and practices in the areas of elder law, estate planning and real estate. Since graduating law school, Ms. Rosenfeld has been a tax associate with Kaye, Scholer, Fierman, Hays & Handler, a senior tax advisor with Long Island Lighting Company and had an elder law and estate planning practice through the creation of Berkowitz, Lewisohn & Rosenfeld. She lectures as well as writes articles on various elder law issues for both attorneys and laypeople. Ms. Rosenfeld earned her bachelor's degree at Barnard College of Columbia University and her law degree at New York University School of Law. She is admitted to the New York State Bar and is a member of the New York State and Nassau County bar associations.
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