Celia R. Clark

Celia R. Clark is an attorney practicing in the areas of taxation and estate planning. She represents individual and closely-held businesses in federal and New York income, estate and gift tax matters. A large part of Ms. Clark's practice is the formation and maintenance of small insurance companies for closely held businesses located throughout the U.S. In 2006 Ms. Clark drafted captive insurance legislation for the Caribbean Island of St. Kitts. She speaks widely on captive insurance topics, and has been featured on CNBC's "World Business Review" hosted by Alexander Haig.

Co-Author of "Guaranties and Letters of Credit," Asset-Based Financing, ed. Howard Ruda, Matthew Bender, 1984; "Doctors' Wealth Protection Guide, Guardian Pub., 2004; Author of "COD Income: New Opportunities for Insolvency Planning after Merkel," J. of Taxation, 1988; "Taking the Next Step; Planning for Your Future" "Deferred Gift Annuities," New York Arthritis Reporter 2001 and 2002; "A Senior Trust," Trusts & Estates June 2008, and "Physician-Owned Captives: A View of Why and How They Can Work Well,"