Joseph J. Ecuyer, J.D., LL.M., is a legal editor in the Estates, Gifts and Trust group of Bloomberg BNA Tax Management in Arlington, Virginia. Prior to working for Bloomberg BNA, Mr. Ecuyer was in private practice in New Orleans, Louisiana, where he practiced in the areas of income taxation, estate taxation, IRS representation, and corporate and business law. Before that, Mr. Ecuyer was a law clerk for the Honorable David Laro of the United States Tax Court. Mr. Ecuyer received his B.S. (in Accounting) from Louisiana State University, his J.D. from the University of Michigan Law School, and his LL.M. (in Taxation) from New York University School of Law.