Mark L. Silow Firmwide Managing Partner

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1 Mark L. Silow Firmwide Managing Partner Philadelphia, PA Tel: Fax: Mark s practice involves a broad range of commercial and tax matters, including: business and tax planning corporate acquisitions and dispositions real estate transactions estate planning employee benefits As the Firmwide Managing Partner, Mark is also responsible for overseeing all aspects of the firm s operations, and works closely with senior staff and the Managing Partners of each office to implement legal, administrative, and organizational strategies. Mark has also served as Chair of the firm's Taxation & Wealth Planning Practice and the Employee Benefits Law Practice. Honors & Awards Martindale-Hubbell "AV" rated Included in a list of "Super Lawyers" in Tax by Philadelphia Magazine and Law & Politics Magazine (2006, 2007) Practice Areas Taxation and Wealth Planning Employee Benefits & Compensation Planning Real Estate Emerging Companies Bar Admissions Pennsylvania Education New York University School of Law (LL.M., in Taxation, 1980) Temple University School of Law (J.D., 1978) University of Pennsylvania (B.A., 1975)

2 Memberships Philadelphia Bar Association Philadelphia Estate Planning Council Board Of Directors New York University Institute on Federal Taxation Advisory Board Parkway Council Foundation Philadelphia Museum of Art Corporate Executive Board Philadelphia Education Fund Central Philadelphia Development Corporation (CPDC) Publications April 19, 2013 Tax Court Widens Application of Valuation Misstatement Penalty January 18, 2013 Fiscal Cliff Avoided, But Higher Taxes Loom Ahead in 2013 November 16, 2012 Tax Considerations in the Wake of Hurricane Sandy September 21, 2012 Circuit Courts Further Define 'Wages' for Employment Tax Purposes July 20, 2012 How the Power to Tax Saved Health Care Reform June 15, 2012 Charitable Donations Require Attention to Both Form and Substance April 20, 2012 Taxpayers Receive Tax-Exempt Interest on Settlement March 16, 2012 Planning for Proposed Changes in the Tax Code January 20, 2012 Effects of New Phila. Business Privilege Tax Legislation

3 December 16, 2011 Tax Aspects of Foreign Investment In U.S. Real Estate November 18, 2011 Goodwill and Professional Service Corporations October 26, 2011 Tax Provisions Under the Proposed American Jobs Act September 2, 2011 The IRS Whistleblower Program: A Tool to Target Noncompliance April 14, 2011 Portability for the Estate and Gift Tax Exclusion March 18, 2011 Executors Face Difficult Decisions Under the New Tax Act February 18, 2011 IRS Announces New Disclosure Program for Offshore Accounts January 21, 2011 Changes to the Estate and Gift Tax Under the New Tax Act December 14, 2010 Compromise Tax Bill Framework Announced November 16, 2010 Deadline Approaches for New Tax Return Preparer Number Registration October 12, 2010 Incentives for Capital Investment Under the Small Business Jobs Act September 14, 2010 The Tax Treatment of Incentive Payments to Customers August 17, 2010 Limitations on the Reliance Upon Professional Tax Advice

4 July 13, 2010 Health Care Act Codifies Economic Substance Doctrine June 14, 2010 Corporations Required to Report Uncertain Tax Positions New Jersey Law Journal June 8, 2010 Health Care Tax Credits Available for Small Employers March 9, 2010 Using Intermediary Does Not Avoid Rules for Like-Kind Exchanges February 9, 2010 Pennsylvania Enacts Tax Amnesty Program December 8, 2009 First-Time Homebuyer Tax Credit Extended and Expanded November 10, 2009 Roth IRA Conversion Opportunities Approaching October 13, 2009 Relief for 2009 Mandatory Retirement Distributions September 8, 2009 Deadline Looms for Disclosure of Offshore Accounts July 14, 2009 Preview of the Obama Administration's Tax Proposals June 9, 2009 IRS Memorandum Tackles Season Ticket Holders May 12, 2009 The Administration's Proposed New Rules for Offshore Transactions April 14, 2009 IRS Guidance for Ponzi Scheme Investors

5 March 10, 2009 Tax Incentives Under the American Recovery and Reinvestment Act of 2009 February 10, 2009 Consequences for the Defrauded: What Every Madoff Investor Should Know December 9, 2008 IRA Charitable Donation Provision Extended to 2009 November 11, 2008 Year-End Tax Planning in a Volatile Financial Market October 14, 2008 A Look at the Tax Provision Contained in the Bailout Bill September 9, 2008 Revenue Ruling Places Limits on Pension Plan Transfers August 12, 2008 First-Time Homebuyers to Receive New Tax Credit May 13, 2008 For Self-Created Musical Works, Special Tax Rules Apply April 08, 2008 Final Regulations Clarify Sanctions Against Tax-Exempt Organizations March 11, 2008 IRS Reverses Position of Executive Compensation February 12, 2008 Understanding the Economic Stimulus Act of 2008's Impact on Taxes December 11, rd Circuit Affirms Treatment of Early Retirement Payments November 13, 2007 Time is Running Out to Make Contributions From Your IRA

6 September 11, 2007 District Court Rejects IRS Claim to Tax Attorney Work-Product August 14, 2007 Taxation of Damage Awards for Emotional Distress Affirmed July 10, 2007 Hedge Funds Find Themselves Under Increased Tax Scrutiny June 12, 2007 Cancellation of Distribution Agreements Eligible for Capital Gain Treatment May 08, 2007 Final Regulations Issued for Deferred Compensation Plans April 10, 2007 Employee Classification and Officer Compensation Come Under Fire February 13, 2007 Financial Interpretation No. 48 and the Need for Tax Certainty January 09, 2007 New Act Makes Health Savings Accounts More Attractive 2006 Tax and Estate Matters March 16, 2004 IRS Guidance On Abusive Life Insurance Plans February 17, 2004 IRS Imposes New Obligations On Tax Advisers January 08, 2003 IRS Issues Rules for Home Sale Exclusion June 10, 2002 Taxability of Contingent Fee Awards: The Uncertainty Continues

IRS ANNOUNCES NEW VOLUNTARY DISCLOSURE DEAL FOR OFFSHORE ACCOUNT HOLDERS SEPTEMBER 23, 2009 DEADLINE Richard G. Convicer, Esq. Eric L. Green, Esq.

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