Paul's practice is in the area of trust and estate planning and estate administration. After graduating from Queens College of the City University of New York, where he earned his undergraduate degree, Paul became a journalist for the U.S. Army in Europe. Upon completion of his military duties, he attended New York Law School, where he earned a JD degree. He joined the Internal Revenue Service after law school in 1972 and advanced in rank to become a senior attorney in the Estate and Gift Tax Section. Paul left the IRS in 1976 and has been in private practice ever since. Paul has handled several hundred estate plans and estates, both in private practice and while with the United States government, and has conducted numerous seminars in the field of estate planning. He is a member of the Estate Planning Council of New York City, as well as the New York State Bar Association.