Barbara S. Murray is a member of the New Jersey Bar. Ms. Murray received her B.S. from Caldwell College and graduated from Seton Hall University School of Law. Ms. Murray has co-authored several articles including "Professional Corporations: Are They Still Viable?", "Distributions to Alternate Payees from Qualified Retirement Plans: Rights and Planning Opportunities of the Non-Participant Spouse" for the fall 1989 edition of the New Jersey Family Lawyer; Source Tax Adds Complexity to Planning for Retirement, The Journal of Multistate Taxation, November/December, 1992. Ms. Murray is past President of the New Jersey Chapter of WEB, Inc. (a network of benefits professionals).