About Jeffrey

Jeffrey M. Folkman is experienced in all phases of estate and charitable planning for individuals and families, including those where family-owned businesses are involved. Plans range from the modest in size to the very large and sophisticated. He works extensively with corporate trustees, financial planners, insurance agents, accountants and consultants. Jeffrey is also experienced in the administration of trusts and estates. Jeffrey is knowledgeable with stock and asset acquisitions, dispositions and mergers, business restructuring, and buy-sell agreements. He is an advisor to entrepreneurs in establishing, growing and maintaining newly-established business ventures. Jeffrey’s taxation and employee benefits practice consists of corporate and partnership tax planning, including limited liability companies, partnerships, and S corporations. Jeffrey is knowledgeable in all phases of ERISA, including the design and implementation of defined benefit pension, profit sharing, cash balance, 401(k) and 403(b) tax-sheltered annuity plans, and employee stock ownership plans (ESOPs), with particular emphasis on ESOPs, S corporation ESOPs and the use of retirement plans to shelter income for highly-compensated employees and owners of the business. He is experienced in the design and implementation of executive compensation plans of all types, including split-dollar, deferred compensation, restricted stock, phantom stock, and stock option plans, including plans funded through rabbi trusts. Jeffrey has designed and implemented welfare plans, including health, disability, life and dependent care insurance plans, premium conversion plans, flexible spending accounts, cafeteria plans, and VEBAs. He is experienced in the design and implementation of corporate or bank-owned life insurance plans (so-called ”COLI“ and ”BOLI“ plans).

Practice Areas

Education

• Harvard University, J.D., graduated 1978
• Brown University, B.A., graduated 1975
• Brown University, M.S., graduated 1975

Bar Admissions

• Ohio, 1978
• Florida, 2003

Languages