Michael Zoldan



  • New York University School of Law, J.D., 1974
  • New York University School of Law, Taxation LL.M., 1980
  • Brandeis University B.A., cum laude, 1971 


  • New York, 1978
  • U.S. District Court, Southern District of New York and U.S. Tax Court, 1978

Ruth J. Witztum received a B.A. cum laude from Brandeis University and a J.D. and LL.M. (in Taxation) from New York University, where she was a research editor on the Annual Survey of American Law and a editor of the Tax Law Review. She has practiced law in Taipei, Taiwan and was an associated in the tax department of Phillips Nizer Benjamin Krim & Ballon, LLP. Ms. Witztum specializes in federal and state income taxation and has represented entrepreneurial businesses and their owners in both domestic and international transactions and in federal and state tax audits and administrative proceedings. She has also advised numerous not-for-profit entities on formation and in their day-to-day operations.

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Michael Zoldan received his J.D. from Fordham University where he was Vice President of the Fordham Federalist Society and Associate Editor of the Fordham International Law Journal. Michael previously litigated federal class actions against publicly traded companies under the Securities Act of 1933 and the Securities Exchange Act of 1934. Michael focuses his practice on complex business transactions, including mergers and acquisitions, private equity, venture capital investments, executive compensation, and equity incentive arrangements. In addition, Michael advises his clients on a variety of securities law and corporate governance matters.