Elan A. Gershoni, special counsel in the firm's Business & Commercial Litigation Practice Group in the Miami office, published an article in the American Bankruptcy Institute's newsletter. In the article titled, "Proper Maintenance of Profit-Sharing Plan Necessary to Benefit from Bankruptcy Exemption," Mr. Gershoni discusses the importance of ensuring that individual's investment funds comply with applicable federal tax laws so that those funds will be exempt from the bankruptcy estate.