Frank A. Crisafi concentrates in tax and international law.

His particular areas of concentration include corporate mergers and acquisitions and international tax planning. He has extensive experience in structuring and planning with respect to "tax-free" corporate reorganizations, as well as taxable dispositions of stock and assets with particular emphasis on financial institutions, including conversions of financial institutions to facilitate the making of a Sub-S election.

Mr. Crisafi has experience in structuring overseas investments, having represented several public and private companies in establishing manufacturing, sales, and marketing operations outside the United States. The foreign countries where the operations were established include the United Kingdom, Canada, Singapore, France, Japan, China, Hong Kong, Spain, Germany, Italy, Sweden and the Netherlands. He also has substantial experience in connection with venture capital investment in, and financing of, "start-up" corporations including planning with respect to the issuance of investment units, such as debt instruments and warrants, original issue discount and changes in stock ownership under I.R.C. Section 382 and the maximization and utilization of net operating loss ("NOL") carryforwards. He also has extensive experience with respect to planning and minimization of cancellation of indebtedness income and the restructuring of financially troubled companies. His experiences also include tax planning and advice with respect to the establishment and financing of foreign subsidiaries of domestic corporations.