Frederick D. Royal - Of Counsel

froyal@rkesq.com

Frederick D. Royal specializes in the areas of business law, with an emphasis on business succession planning, employee benefits law and taxation.  Fred has been a Professor of Law at Western New England College School of Law for more than thirty years.  He is also the founder and Director of the Graduate Program in Estate Planning and Elder Law at Western New England College School of Law.  He teaches courses in the areas of Corporate Taxation, Income Taxation of Pass-Through Entities, Federal Estate and Gift Taxation, Corporate and Partnership Taxation, Business Organizations, Federal Wealth Transfer Taxes, Estate Planning, Business Succession Planning and Business and Estate Planning for Owners of Closely Held Business Entities.

Fred earned his Juris Doctor from Cornell University School of Law and his LL.M. in taxation from Boston University.  He served as a Law Clerk to United States Tax Court Judge William M. Drennen for two years and published in the areas of tax procedure, corporate taxation, and estate planning.  His most recent publication is Chapter 22, "Representing a Trustee" in Understanding and Using Trusts, Massachusetts Continuing Legal Education, 2005. He is also a frequent lecturer for continuing legal education programs, including Massachusetts Continuing Legal Education and the Massachusetts Bar Association.    

Fred is admitted to practice in the state and federal courts in Massachusetts as well as before the United States Tax Court and the United States Court of Common Claims. 

Position	Of Counsel
Admitted	Massachusetts, 1972; United States District Court for the District of Massachusetts, 1980 United States Tax Court, 1974 United States Court of Claims, 1974
Education	LL.M., Boston University, Boston, Massachusetts J.D., Cornell University, Ithaca, New York B.A., University of Massachusetts, Amherst,   Massachusetts
Affiliations	American Bar Association Massachusetts Bar Association Hampden County Bar Association
Volunteer Activities	Member, Board of Directors, Corporation for Public Management, 2002-2007 Counsel to Youth Leadership Circle of Western Massachusetts, Inc. 1995-2001 Selectperson, Town of Longmeadow - 1987 through 1990. Chairperson - 1989 through 1990 Zoning Board of Appeals, Town of Longmeadow - 1983 through 1987. Chairperson - 1983 through 1987 Board member of the Massachusetts Corporation for Education Telecommunication - 1988 through 1990 (Appointive office by Governor) Massachusetts Bar Association, Taxation Section Governing Council, 1980 through 1983 American Bar Association, Section of Taxation, Committee on Sales, Exchange and Basis, 1980 through 1984.
Published Works	Books:  Contributing author to UNDERSTANDING AND USING TRUSTS, Massachusetts Continuing Legal Education, 2005.  Chapter 22, Representing a Trustee. LONG, THE LAW OF LIABILITY INSURANCE (1966 edition, Matthew Bender & Co.  I wrote a number of revised chapters for this treatise, including:  Chapter 12, Professional Liability Insurance (1980); Chapter 4, Meaning of Words and Phrases (1981); Chapter 14, Assistance and Cooperation of the Insured (1981). Articles:  Recovery of Basis in Non-Qualifying Stock Redemptions Under 302 and 304, 4 Va. Tax Rev. 85 Discovery Process in the United States Tax Court, 65 Mass. L. Rev. 227 (1980)
Born	1947, Pittsfield, Massachusetts