Bruce S. Schaeffer, Master of Laws (Taxation), New York University School of Law, 1976; J.D., Brooklyn Law School, 1975. Mr. Schaeffer is an attorney in private practice with offices in New York, N.Y. He concentrates his practice in the areas of estate planning, taxation, franchising, and securities fraud. Mr. Schaeffer is also president of Franchise Valuations Limited and is a member of the Institute of Business Appraisers.