JEFFREY A. LEVINE is a shareholder of the firm. He was admitted to the Michigan State Bar; U.S. Tax Court; U.S. District Court, Eastern District of Michigan, and the U.S. Court of Appeals, Sixth Circuit in 1981. He received his B.A. Degree from the University of Michigan in 1977 and his J.D., cum laude, from Wayne State University in 1980 prior to receiving his LL.M. in Taxation from New York University in 1981. He is the author of "Covenant Not to Compete, Non-solicitation and Trade Secret Provisions of Stock Purchase Agreements" and "Taxation of Non-Cash Fringe Benefits" in the Michigan Bar Journal. He co-authored "Planning Transfers to Come Within Expanded Safe Harbors for Valuation Freeze Arrangements in Taxation for Lawyers." Mr. Levine has drafted Chapter for Institute of Continuing Legal Education entitled "Closing and Postclosing Matters" which was published in the book entitled Buying and Selling Business Interests in Michigan. Mr. Levine is an adjunct law professor at Wayne State University teaching Taxation of Corporations and Shareholders. He is a member of the Sections on Taxation, Corporation, Finance, Business Law, Real Property Law and Anti-trust Law of the State Bar of Michigan; and the Taxation Section of the American Bar Association. He served as Taxation Section Chairperson of the State Bar of Michigan. His primary concentration areas include Business Mergers and Acquisitions, Business and Individual Tax Law, Estate Planning and Employee Benefit Law. Email to: Jeffrey.Levine@Couzens.com