The Credentials of Chester Kosarek are as follows: Chet received his LL.M. (In Taxation) from New York University School of Law, New York, New York and his J.D. Cum Laude from Seton Hall University School of Law, Newark, New Jersey. He has been in private practice since 1980 with an emphasis on Taxation, Estate Planning and Estate Administration. A Law School Professor: Seton Hall University School of Law, Newark, New Jersey; teaching courses including; Individual Income Tax, Corporate Tax, Partnership Tax, Advanced Corporate Tax. Mr. Kosarek has been a lecturer at the Passaic County Chapter of the New Jersey Society of Certified Public Accountants, Morris County Society of Certified Public Accountants, North Jersey Association of Certified Financial Planners, New Jersey Institute for Legal Education.