Stephen Katz, B.A., LL.B. University of Florida, LL.M.(Tax) New York University. President of Stephen Katz Limited (A Vancouver firm specializing in U.S.-Canadian income tax matters). Formerly, Associated with Dewey, Ballantine, Bushby, Palmer & Wood, New York City. Instructor at Law, University of Florida.

Author of U.S. Citizens Resident in Canada and the Foreign Tax Credit, Tax Management International Journal (1989); Double Exposure: The Taxation of U.S. Citizens Resident in Canada, Pacific Business & Law Institute Conference ( 1991); and, The Impact of Article (9) of the Third Protocol to the Canada-U.S. Tax Convention on Cross-Border Pension Benefits, Pacific Business & Law Institute Conference (1995). Taxation of U.S. Citizen Resident in Canada, B.C. Institute of Chartered Accountants (1999).