Mr. Fair is an attorney licensed to practice in New York and Florida. He is the managing partner of Fair, FitzGerald & Hershaft, P. C. in White Plains, New York. Mr. Fair has written and lectured extensively for bar, accounting, insurance, banking, tax, actuarial and business groups. His practice focuses on assisting clients in business planning, trusts and estates, with special emphasis on planning for pension, IRA and insurance benefits. He assists companies with ERISA problems related to pension, profit sharing and 401(k) plans. His practice focuses on assisting clients in business planning, trusts and estates, with special emphasis on planning for pension, IRA and insurance benefits. He assists companies with ERISA problems related to pension, profit sharing and 401(k) plans. His practice focuses on assisting clients in business planning, trusts and estates, with special emphasis on planning for pension, IRA's, and insurance benefits. He assists companies with ERISA problems involving compliance with IRS and DOL requirements. A scholarship has been funded in his honor for pension studies at Iona University, New Rochelle, New York. He is a recipient of the Harry T. Eidson Award from the American Society of Pension Professionals and Actuaries for contributions to that organization and to the pension industry. He is featured in the annual series on Income Tax and Corporate Tax coordinated by Sidney Kess for the AICPA, presenting material related to qualified plans.