DUSTAN T. SMITH born in Pontiac, Michigan, July 13, 1940; admitted to the bar, 1971, Michigan; 1972, Illinois and U.S. District Court, Northern District of Illinois; 1974, US Tax Court; 1980, New York; 1983, New Jersey. Education: University of Michigan (B.S., 1962; J.D., 1971); Air Force Institute of Technology (M.S., 1964) . Phi Kappa Phi; Tau Beta Pi; Delta Theta Phi. Order of the Coif. Member: Chicago (Member: Employee Benefits Committee, 1976-1979), New York State (Member: Tax Section; Employee Benefits Committee, 1982-1991), New Jersey State (Member: Taxation Section; Employee Benefits Committee, 1983; Chairperson, 1995-1997) and American (Member: Taxation Section; Employee Benefits Committee, 1980; Business Law Section, Real Property, Probate and Trust Section) Bar Associations. [Air Force, 1962-1969]. Practice Areas: ERISA; Employee Stock Ownership Plans; Executive Compensation; Pensions; Nonqualified Benefits; Qualified Pension and Profit Sharing Plans.