GARY SCHWARCZ was admitted to the State Bar of Michigan in 1981 and the New York State Bar in 1982. He is a graduate of Wayne State University (B.A. Accounting, High Distinction, 1978), University of Michigan Law School (J.D., Cum laude, 1981) and New York University Law School (LL.M. Taxation, 1982).

He speaks regularly to numerous professional organizations, including the Michigan Association of CPA's (MACPA). He is currently on the MACPA Management Information Show Task Force.

Mr. Schwarcz has written numerous articles including: Schwarcz and Sherbin, "The Limited Liability Company: A New Entity for Michigan Businesses?", 71 Michigan Bar Journal 650 (July 1992); Schwarcz and Acker, "The Michigan Limited Liability Company: House Bill 4902 for Michigan Businesses," Vol. XVIII Michigan Tax Lawyer 20 (4th Quarter 1992); Schwarcz and Acker, "The Michigan Limited Liability Company: New Opportunities for Michigan Businesses," Vol. 20, No. 3, Michigan Real Property Review 109 (Fall 1993); and Schwarcz, "Family Limited Liability Companies as an Estate Planning Tool," Vol. XXI Michigan Tax Lawyer 17 (1st Quarter 1995).

Mr. Schwarcz is a member of the Michigan State Bar Association, the New York State Bar Association and the American Bar Association. He is an acknowledged authority on the Michigan Limited Liability Company Act. Mr. Schwarcz is a past Chairperson of the Michigan State Bar Association Partnership Tax Committee.

Prior to joining Couzens, Lansky, he was with Maroko and Landau, P.C. of Farmington Hills, Michigan.

Mr. Schwarcz concentrates his practice in the areas of business planning, estate planning and taxation.