The Tax Estates, Gifts and Trusts Advisory Board is comprised of esteemed professionals from renowned corporations, universities, and government entities. Below is a listing of our current board members.
N. Todd Angkatavanich, Esq., Chair
Ernst & Young
Todd’s practice is focused on tax, trusts and estates, and business succession matters for affluent individuals and their families. He regularly advises domestic and international families and family offices with respect to creating trust and related business structures to preserve, protect, and grow family wealth for multiple generations in a tax efficient manner.
Todd has significant experience working with clients to structure US and international wealth preservation vehicles such as Family Limited Partnerships, Grantor Retained Annuity Trusts, Sales to Intentionally "Defective" Grantor Trusts, Foreign Grantor Trusts, Qualified Personal Residence Trusts, Buy-Sell Agreements and Preferred Freeze Partnerships. He also advises clients on business succession matters, with a particular emphasis on navigating the various tax pitfalls under Chapter 14 of the Code. In addition, Todd's practice also involves the preparation of estate planning documents for clients including "tax-sensitive" Wills and Revocable Trusts, Generation-Skipping Dynasty Trusts and Irrevocable Life Insurance Trusts.
Todd also has experience in advising Hedge Fund and Private Equity Fund professionals with respect to transferring carried interests into multi-generational trusts for the benefit of younger family members in a tax-efficient manner.
Steve R. Akers, Esq.
Mr. Akers is Managing Director and Senior Fiduciary Counsel at Bessemer Trust. In this role, he serves as Chair of the firm's Estate Planning Committee and works closely with clients in the Southwest Region regarding their estate and trust planning issues.
Steve is a member of the Advisory Committee to the University of Miami Philip E. Heckerling Institute on Estate Planning, where he is a frequent speaker. He serves as Treasurer of The American College of Trust and Estate Counsel (ACTEC), where he is Fellow. He previously served as Chair of the American Bar Association Section of Real Property, Trust & Estate Law and as Chair of the State Bar of Texas Real Estate, Probate & Trust Law Section.
Steve earned a J.D. from the University of Texas School of Law and a B.S. in chemical engineering from Oklahoma State University.
Christine L. Albright, Esq.
Holland & Knight LLP
Christine L. Albright concentrates on counseling high-net-worth individuals and family groups in all facets of sophisticated wealth and estate planning and protection, estate, gift and generation-skipping transfer taxation, income taxation of estates and trusts, and succession planning for closely held and family businesses. She also represents fiduciaries and beneficiaries of trusts and estates regarding all aspects of trust and estate administration, the review and preparation of estate and generation-skipping transfer tax returns, the analysis of fiduciary income tax matters, and trust construction and reformation suits and other contested trust and estate matters. She represents parties in seeking private letter rulings and in handling tax audits for federal estate, gift, generation-skipping transfer and fiduciary income tax matters.
Ronald D. Aucutt, Esq.
McGuire Woods LLP
Ronald D. Aucutt is a partner in the Tysons Corner, Virginia office of McGuireWoods LLP and is co-chair of the firm’s Private Wealth Services Group. Ron concentrates on planning and controversy matters involving the estate, gift, and generation-skipping transfer taxes, the income taxation of trusts and estates, and the rules regarding tax-exempt organizations and charitable contributions. He has extensive experience in assisting clients with the transfer of wealth from one generation to another, particularly including the orderly and tax-efficient succession of family-owned businesses. He also advises lawyers and other professionals on tax planning and controversy issues across the entire spectrum of estate planning and charitable giving, including the complex rules governing generation-skipping transfers under chapter 13 and the special valuation rules under chapter 14 of the Internal Revenue Code. He is experienced in resolving tax issues through rulings in the Internal Revenue Service’s National Office and in administrative appeals throughout the country. He has contributed to the formation of tax policy through legislation since 1976, as well as in Treasury regulations, has served as an expert witness in estate and gift tax matters, and served on the Internal Revenue Service Advisory Council from January 2015 to November 2016, including two years as chair of its “OPR Subgroup” (working with the IRS Office of Professional Responsibility). He was appointed in 2015 to be the Reporter for the current revision of the Uniform Principal and Income Act.
Marc S. Bekerman, Esq.
Law Office of Marc Bekerman
Marc is a solo practitioner specializing in Trusts and Estates with experience in estate planning, estate and trust administration, and estate and trust litigation. He is also an adjunct professor of law at New York Law School where he also served as the Associate Director for the Graduate Tax Program. Marc is admitted to practice in New York, New Jersey and California as well as several federal courts including the United States Tax Court. Prior to owning his own practice, Marc was a partner with Fleischman & Bekerman, LLP, and associated with several New York law firms. He has served in a variety of capacities for the Real Property, Trust and Estate Law Section of the American Bar Association and currently serves as co-chair of its Skills Training for Estate Planners program. He is a member of the New York State Bar Association and formerly served on its Standing Committee on Legal Education and Admission to the Bar.
Turney P. Berry, Esq.
Wyatt, Tarrant & Combs LLP
Turney P. Berry concentrates his practice in the areas of estate planning, fiduciary matters, and charitable planning. Mr. Berry is Chair of Wyatt, Tarrant & Combs’ Trusts, Estates & Personal Planning Service Team and a past member of the firm’s Executive Committee.
Mr. Berry is active in the American College of Trust and Estate Counsel (ACTEC), currently serving as Chair of the Estate & Gift Committee and State Chair for Kentucky, and is a past Regent of the College, former President of the ACTEC Foundation, and previous chair of the Charitable and Tax Exempt Committee.
As a Uniform Law Commissioner, Mr. Berry currently serves as Chair of the drafting committee for the Uniform Fiduciary Income and Principal Act (a revision of the principal and income acts), Vice-Chair of the Drafting Committee on Electronic Wills Act, and a member of the Drafting Committee to Regulate the Management of Funds Raised Through Crowdfunding Efforts. He has served as chair of the Uniform Power of Appointment Act and as a member of the drafting committees for Directed Trusts, Uniform Acts on the Fiduciary Access to Digital Assets (revised act), Decanting, Insurable Interests, Premarital and Marital Agreements, Transfer on Death Deeds, and the Uniform Probate Code Artificial Reproductive Technology provisions. For the American Bar Association, Mr. Berry serves as Co-Chair of the Charitable Planning Committee for the Section of Real Property, Trust and Estate Law and on the Conservation Easement Task Force.
Mr. Berry is a Fellow of the American College of Tax Counsel, a member of the American Law Institute, a member of the Advisory Council of the Heckerling Institute on Estate Planning, a Member of the Advisory Board of Trusts and Estates Monthly, a member of the Joint Editorial Board for Uniform Trust and Estates Act, and a member of the think and code Tax Advisory Board (Estates, Gifts, and Trusts). He serves as Adjunct Professor at the University of Miami Estate Planning LLM Program (Business Succession Planning), and has served as Adjunct Professor at Vanderbilt University, the University of Missouri, and the University of Louisville, and regularly speaks at the nation's leading estate planning conferences. Since 1996, Mr Berry has served as Co-Chair of the Midwest/Midsouth Estate Planning Institute at the University of Kentucky (the longest continuously run CLE event in Kentucky).
Mr. Berry has been certified as an Accredited Estate Planner® (AEP®) by the National Association of Estate Planners & Councils and is a member of its Estate Planning Hall of Fame [Kentucky does not recognize legal specialties]. He is listed in Woodward/White’s The Best Lawyers in America® and in the Kentucky Super Lawyer Magazine in the area of Trusts and Estates.
Mr. Berry has been an Articles Editor of The Tax Lawyer and a past chair of the Louisville Bar Association Probate and Estate Planning Section (1989 Section of the Year). He is a member of the Louisville Estate Planning Council, Kentuckiana Planned Giving Council, and an adjunct member of the American Association of Life Underwriters.
Mr. Berry is Chair of the Center for Interfaith Relations, a Director of Kentucky Opera, Actors Theatre of Louisville, Muhammad Ali Center, and Earth School/Carbon Nation. He is a member of Louisville Downtown Rotary, a Member of the Honorable Order of Kentucky Colonels, and is a past President of the Daily Bread Sunday School Class at Christ Church United Methodist. Mr. Berry is the recipient of the National Philanthropy Day Baylor Landrum Award and is a Distinguished Citizen of Louisville.
Jonathan Blattmachr, Esq.
Pioneer Wealth Partners
As a Senior Advisor at Pioneer Wealth Partners, Jonathan Blattmachr brings over 40 years of experience in trusts and estates law. He is a retired member of Milbank Tweed Hadley & McCloy and the Alaska, California and New York Bars. Mr. Blattmachr has been recognized as one of the country’s most creative trusts and estates lawyers. He writes and lectures extensively on estate and trust taxation and charitable giving and has authored or co-authored seven books and over 500 articles on estate planning topics. He is co-developer of Wealth Transfer Planning, a computerized system that produces estate planning documents using document assembly and specific client advise using artificial intelligence and which is published by Interactive Legal Systems where he serves as editor-in-chief. He is director of estate planning for the Alaska Trust Company.
He has served as a lecturer-in-law of the Columbia University School of Law and is an Adjunct Professor of Law at New York University Law School in its Masters in Tax Program (LLM). He is a former chairperson of the Trusts & Estates Law Section of the New York State Bar Association and certain committees of the American Bar Association. Mr. Blattmachr is a Fellow and a former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax Committee. Among professional activities, which are too numerous to list, Mr. Blattmachr has served as an Advisor on The American Law Institute, Restatement of the Law, Trusts 3rd; and as a Fellow and Director of The New York Bar Foundation and as a Fellow of the American Bar Foundation.
Jonathan served as an office in the US Army from 1970 to 1972 and was awarded the Army Commendation Medal.
Jeremy B. Crickard, Esq.
Withers Bergman LLP
Jeremy is a partner in the private client and tax team. He counsels families, business owners and successful individuals in all areas of estate planning. For more than 15 years his practice has focused on sophisticated family wealth and transfer tax planning, complex trust and probate administrations, business succession planning, fiduciary representation, the resolution of Federal estate and gift tax audits, and charitable planned giving.
Jeremy is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and a recent past Chair of the Executive Committee of the Trusts and Estates Section of the State Bar of California. He is also a Certified Specialist in Estate Planning, Trust & Probate Law by The State Bar of California Board of Legal Specialization, was named a Top 10 San Diego Super Lawyer in 2017 and a Top 50 San Diego Super Lawyer in 2015 - 2017, a Best Lawyer in Trusts and Estates in 2016-2018, and a Top Lawyer in San Diego by San Diego Magazine in 2013-2017, among other recognitions. He is a regular speaker and author on sophisticated estate planning and trust administration topics.
Richard L. Dees, Esq.
McDermott Will & Emery
Richard advises on control, tax, and business planning issues and helps clients save estate taxes and develop succession plans targeted for S corporations, regularly consults with other lawyers, accountants, financial planners, insurance consultants and trust officers on IRS litigation and structuring business transactions. Has experience on the farm estate tax valuation rules under Code Section 2032A and advises farmers, landowners, and real estate professionals on a variety of tax, leasing and business-planning issues.
Richard S. Franklin, Esq.
Franklin Karibjanian & Law
Richard focuses on estate planning, trusts and estate administration, and beneficiary and fiduciary representation. He is a member of the District of Columbia and Florida Bars, is a Fellow of the American College of Trust and Estate Counsel, and is a Co-Chair of the ABA RPTE Section’s Income and Transfer Tax Planning Group. He serves on the ACTEC Transfer Tax Study Committee. He has spoken at numerous estate planning programs and written on estate planning topics for ACTEC Law Journal, Actionline, think and code Insights, Estate Planning, Journal of Multistate Taxation and Incentives, Probate & Property, Steve Leimberg’s Newsletters, Tax Notes, The Florida Bar Journal, The Washington Lawyer, Trusts & Estates, and the /think and code Estates, Gifts & Trust Journal. Richard is a DC Super Lawyer®, is ranked in the 2009-2017 editions of The Best Lawyers® in America as a leading lawyer in the Trusts and Estates category, and rated AV® Preeminent™ by Martindale Hubbell. Prior to joining Virginia McArthur and founding McArthur Franklin and then Franklin Karibjanian & Law PLLC, Richard was a partner at Pillsbury Winthrop Shaw Pittman LLP.
Eric Fischer, Esq.
Withers Bergman LLP
Eric is an Associate in the Private Clients/Trusts and Estates department.
He focuses on domestic and international tax, trust and estate planning matters for successful individuals and their families, with a particular emphasis on developing and implementing integrated planning strategies to optimize income, gift, estate and generation-skipping transfer tax efficiency.
In addition, Eric regularly advises donors and philanthropists with respect to tax-efficient planned giving. He also advises private foundations, public charities and other charitable organizations on formation, qualifcation, governance, tax and regulatory matters.
Steven B. Gorin, Esq.
Thompson Coburn LLP
Steve is a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. Lawyers, accountants and business owners regularly look to Steve for fresh, highly knowledgeable insights into the best possible tax and estate planning approaches to their transactions.
Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties) or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.
Drawing on his background as an accountant — and his still-current CPA license and Chartered Global Management Accountant credential — Steve structures businesses to achieve business objectives and save income or estate tax. He has helped fledgling businesses organize, thriving businesses restructure to save hundreds of thousands of dollars of income tax when planning a transition to the next ownership group, and mature multi-million or billion-dollar businesses plan tax-saving transfers to the next generation.
Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.
Steve is a highly visible member of the ABA's Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve's quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.
David A. Handler, Esq.
Kirkland & Ellis LLP
David A. Handler is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. Mr. Handler is a fellow of the American College of Trust and Estate Counsel (ACTEC), a member of the NAEPC Estate Planning Hall of Fame as an Accredited Estate Planner (Distinguished), and a member of the professional advisory committees of several non-profit organizations, including the Chicago Community Trust, The Art Institute of Chicago, The Goodman Theatre, WTTW11/98.7WFMT (Chicago public broadcasting stations) and the Jewish Federation of Metropolitan Chicago.
He is one of only 16 U.S. lawyers (as of 2015) ranked in “Band 1” by Chambers USA in the Wealth Management category, is listed in The Best Lawyers in America© (Trusts and Estates) and its 2016 Trusts and Estates “Chicago Lawyer of the Year”, in the Guide to the World’s Leading Trusts and Estates Practitioners, in Who’s Who Legal: Private Client, received the Austin Fleming Distinguished Service Award from the Chicago Estate Planning Council and was identified as one of the top 100 lawyers in Illinois in the 2006 list of “Illinois Super Lawyers.” Leading Lawyers Magazine has listed David as one of the “Top Ten Trust, Will & Estate” lawyers in Illinois as well as a “Top 100 Consumer” lawyer in Illinois. David was named a Trusts & Estates Trailblazer by The National Law Journal in 2016.
He is an Editorial Advisory Board Member of Trusts & Estates Magazine for which he has written the monthly “tax update” column for more than 10 years. Mr. Handler is a co-author of an e-book on estate planning, The Complete Estate Planning Sourcebook (published by Wolters Kluwer). He has authored many articles that have appeared in prominent estate planning and taxation journals, magazines and newsletters, including Lawyer’s Weekly, Trusts & Estates Magazine, Estate Planning Magazine, Journal of Taxation, Tax Management Estates, Gifts and Trusts Journal, The Chase Journal and RIA’s Estate Planner’s Alert. He is regularly interviewed for trade and news periodicals, including The Wall Street Journal, The New York Times, Lawyer’s Weekly, Registered Representative, Financial Advisor, Worth and Wealth Manager magazines.
Mr. Handler is a frequent lecturer at professional education seminars. Mr. Handler concentrates his practice on trust and estate planning and administration, representing owners of closely-held businesses, principals of private equity/venture capital/LBO funds, executives and families of significant wealth, and establishing and administering private foundations, public charities and other tax-exempt entities.
Mr. Handler is a 1992 graduate of Northwestern University School of Law and received a B.S. Degree in Finance with highest honors from the University of Illinois College of Commerce in 1989.
Jerome M. Hesch, Esq.
Jeffrey M. Verdon Law Group, LLP
Jerry Hesch is a tax and estate planning consultant for lawyers throughout the country and is Special Senior Tax Counsel hired as a resource for Jeffrey M. Verdon Law Group, LLP.
A Former tax partner with the national law firm of Greenberg Traurig (Miami, Florida), Professor Hesch is a member of the America College of Trust and Estate Counsel (ACTEC), and an Adjunct Professor at the University of Miami School of Law (Graduate Programs in Estate Planning and Taxation) and Florida International University School of Law.
An accomplished author, Professor Hesch has published numerous articles, several Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its third edition. Also a coveted speaker, Professor Hesch has presented for groups such as the AICPA, the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute, and the New York University Institute on Federal Taxation.
He has also participated in several bar association projects, such as the Drafting Committee for the Florida Revised Uniform Partnership Act and preparing the ABA’s comments on the IRS’s proposed private annuity regulations.
George D. Karibjanian, Esq.
Franklin Karibjanian & Law
George D. Karibjanian is a member of Franklin Karibjanian & Law. George is Board Certified by the Florida Bar in Wills, Trusts & Estates and is a Fellow in the American College of Trust and Estate Counsel.
George practices exclusively in the areas of estate planning and probate and trust administration, and has also represented numerous clients with respect to nuptial agreements.
George divides his time between the Boca Raton and Washington offices, spending the majority of his time in Boca Raton. George is only licensed to practice law in Florida; he has submitted an application to practice law in the District of Columbia, and his current practice in D.C. is supervised by D.C. Bar members.
Born and raised in Vineland, New Jersey (in the heart of South Jersey), George has called Boca Raton home since 1988. George has participated in over 140 formal presentations, either individually or as part of a panel discussion, to national, state-wide and local groups, and has over 65 legal publication credits in national and regional periodicals and journals.
On January 15, 2014, George was presenter at the 48th Annual Heckerling Institute on Estate Planning in Orlando, Florida, speaking on a panel discussion titled, “Living and Working with the Uniform Principal and Income Act,” focusing on the tax effects on the power to adjust trust principal to income, the power to convert an income trust to a unitrust, comparing the various unitrust statutes and examining the potential litigation facing fiduciaries in this area.
George's recent lectures have focused on the estate planning implications of the new Uniform Voidable Transactions Act, which have included presentations in Las Vegas, San Diego, throughout Florida and at the 42nd Annual Notre Dame Tax & Estate Planning Institute in October 2016 in South Bend, Indiana. George has also conducted webinars on this topic for practitioners in both Alaska and South Dakota.
On the topic of same-sex estate planning, George has lectured at various conferences and estate planning councils throughout the United States and has published numerous articles in publications such as Steve Leimberg’s LISI Estate Planning Newsletters, Estate Planning Journal, Trusts & Estates Magazine and the Florida Bar Journal. George has also been quoted by several publications and websites.
George’s other lectures have included topics such as Portability, Decanting, Trustee Selection and Duties, the Principal and Income Act, Current Developments in Estate Planning and Taxation, Representing a Client with Potential Capacity Issues, Whether a Supplemental 706 is Required, Inter-Vivos QTIP Planning, Prenuptial Agreements for the Estate Planner and the Advantages and Disadvantages of Domestic Asset Protection Trusts and Income Non-Grantor Trusts.
Carol A. Kelley, Esq.
Buchanan Ingersoll & Rooney PC
Carol A. Kelley focuses her practice on tax-related matters, with a concentration on estate planning and estate and trust administration matters. Additionally, Carol has prepared organizational documents for limited partnerships, limited liability companies and 501(c)(3) charitable organizations.
Prior to joining Buchanan, Carol served as an associate with the Newark, New Jersey, office of a large East Coast-based law firm, where she concentrated on estate planning and estate administration. Her experience includes advising clients on estate and gift tax issues, business succession plans and charitable matters.
Carol drafted complex estate planning documents, including wills, trusts, powers of attorney and advance health care directives. She assisted clients in administering estates and trusts and prepared tax returns related to estates and gift taxes. While in law school, Carol was co-chair of the Volunteer Income Tax Assistance Program.
Sharon L. Klein, Esq.
Wilmington Trust, N.A.
Sharon is President of Wilmington Trust, N.A. in the New York Metro Region, responsible for overseeing all Wealth Advisory Services. Beginning her career as a trusts & estates attorney, she has over 20 years’ experience in the wealth advisory arena and is a nationally recognized speaker and author on trust & estate issues. She has spoken for many professional organizations, including the Heckerling Institute on Estate Planning, the New York University Institute on Federal Taxation, the Notre Dame Estate Planning Institute, the Duke University Estate Planning Conference, and the think and code Tax Management Advisory Board.
Sharon has been featured or quoted in publications such as The Wall Street Journal, The New York Times, The New York Law Journal, and Trusts & Estates Magazine. Sharon serves as Chair of the Trusts and Estates Law Section Taxation Committee of the New York State Bar Association and Vice-Chair of the Estate & Gift Tax Committee of the American Bar Association. She is a member of New York Bankers Association Trust & Investment Division Executive Committee, The Rockefeller University Committee on Trust and Estate Gift Plans, the Estates, Gifts and Trusts Advisory Board for The Bureau of National Affairs and the Professional Advisory Council of the Anti- Defamation League.
She is the immediate past Chair of the Trusts, Estates and Surrogate’s Court Committee for the New York City Bar Association and a current member of its Estate and Gift Taxation Committee. Prior to joining Wilmington Trust, Sharon was Managing Director and Head of Wealth Advisory at Lazard Wealth Management where she led the delivery of all wealth advisory services, including trusts & estates, tax and philanthropic planning. Prior to Lazard, Sharon headed the Estate Advisement department at Fiduciary Trust Company International.
Prior to joining Fiduciary Trust, Sharon was Special Counsel in the Trusts & Estates Department at Rosenman & Colin (now Katten Muchin Rosenman LLP), where she began her career in 1990. Sharon earned a BA and LLB from the University of New South Wales, Australia, and an LLM from the Boalt Hall School of Law at the University of California, Berkeley.
Julie Miraglia Kwon, Esq.
McDermott Will & Emery
Julie Miraglia Kwon is a partner based in Silicon Valley with the law firm of McDermott Will & Emery LLP. She advises clients regarding estate, gift and generation-skipping transfer tax issues; charitable planning; trust and estate administration; and contested trust and tax matters.
Julie formerly was the Philanthropic Advisor for Stanford University, where she collaborated with the Office of General Counsel and Stanford Management Company regarding endowment and charitable trust investment, complex gifts and bequests, and contested matters. Previously, she also was a National Director with Bernstein Global Wealth Management, where she developed quantitative research regarding the effect of investment volatility on wealth transfer; and was the fiduciary counsel and Legacy Planner for the Midwest Region for Bessemer Trust Company.
Julie is co-author of the tax treatise, Generation-Skipping Transfer Tax (by Harrington, Plaine, Zaritsky & Kwon, for Warren Gorham & Lamont). She is a frequent speaker and author for professional organizations and publications, which have included the Wall Street Journal, Forbes, Dow Jones, Journal of Taxation, Trusts & Estates, the Heckerling Institute on Estate Planning, the Internal Revenue Service, the American Bar Association, the American Law Institute and numerous regional organizations.
Julie is a fellow of the American College of Trust & Estate Counsel. Chambers USA has consistently ranked Julie individually as one of the top attorneys in the country. She also is a current Supervisory Council Member for the Real Property, Trust & Estate Section of the American Bar Association, past Chair of the Income & Transfer Tax Planning Group and Estate & Gift Tax Committee, and past co-chair of the GST Tax Committee of the Section. Julie is also a member of the Executive Committee of the Trusts & Estates Section of the State Bar of California, which reviews and develops state legislation in her practice area.
Prof. William P. LaPiana
New York Law School
Professor LaPiana is Associate Dean and the Rita and Joseph Solomon Professor of Wills, Trusts and Estates at New York Law School and Director of Estate Planning Studies in the Graduate Tax Program at NYLS. He holds the AB, summa cum laude (1973), the AM in history (1975), the JD cum laude (1978), and the PhD in history (1987) from Harvard University. From 1979 to 1983 he was associated with Davis Polk and Wardwell where he worked primarily in the estates group. He began teaching in 1983 at the University of Pittsburgh School of Law and joined the New York Law School faculty in 1987. His teaching responsibilities include wills and trusts, property, federal estate and gift tax, estate planning, and American legal history. Professor LaPiana is the author of several articles on estate planning and is co-author with Professor Ira Mark Bloom ofDrafting New York Wills and Related Documents 4th ed. (LexisNexis). He is also the author of Inside Wills and Trusts: What Matters and Why (WoltersKluwer 2012). He has also written numerous articles in American legal history, and is the author of Logic and Experience: The Origin of Modern American Legal Education (Oxford Univ. Press, 1994).
In 1992 he was elected an Academic Fellow of the American College of Trust and Estate Counsel and is a member of the Board of Directors of ACTEC Foundation for a three-year term ending in 2018. A member of the American Law Institute since 1998, he and was a member of the Members Consultative Groups for Restatements (Third) of Trusts and Property (Donative Transfers). He was the Reporter for the revised Uniform Disclaimer of Property Interests Act, which was promulgated by the Uniform Law Commission in July 1999. He is a member of the Trusts and Estates Section of the New York State Bar Association and has been a delegate at large to the executive committee of the section. Since 2008 he has been a member of the Surrogate’s Court Advisory Committee of the New York State Office of Court Administration. He has lectured at the Notre Dame Tax and Estate Planning Institute, the New York University Institute on Federal Taxation, the Heckerling Institute on Estate Planning, and the Sophisticated Trusts and Estates Law Institute sponsored by the New York State Bar Association. In 2010 he delivered the Mortimer Hess Memorial Lecture at the New York City Bar Association.
Lester B. Law, Esq.
Franklin Karibjanian & Law
Lester B. Law focuses on estate and trust planning, business succession planning, estate and trust administration, beneficiary and fiduciary administration and income tax matters. Lester spent the early part of his career practicing law as a trusts and estates attorney. He then switched to an advisory role working predominately with ultra-high net worth clients in two national trust companies. He has worked with many entrepreneurs and their families advising them on business succession planning, including dealing not only with the transactional and tax matters, but also with family dynamics and other related issues. With that experience, combined with his background as a certified public accountant, he brings his unique experience in understanding both the income tax, transfer tax and the family dynamic side of planning.
Lester divides his time between the Naples and Washington offices, spending the majority of his time in Naples. Lester is only licensed to practice law in Florida; he has submitted an application to practice law in the District of Columbia, and his current practice in D.C. is supervised by D.C. Bar members.
Lester is a Fellow of the American College of Trusts and Estates Counsel (ACTEC), and serves on the Fiduciary Income Tax and Transfer Tax Study committees. He is also an active member of the American Bar Association’s Real Property Trusts and Estate (ABA RPTE) Section, serving as co-chair of the ABA RPTE’s Income and Transfer Tax Planning Group, as well as being a member of other committees. An active member of and board certified in Wills Trusts and Estates law by the Florida Bar, Lester has held many leadership roles at the Florida Bar’s Real Property Probate and Trust Law Section, including chairing committees, being an editor of the Tax Notes for the Florida Bar Journal and currently co-chairing a subcommittee exploring the utility of Community Property Trusts in Florida.
Lester is a nationally recognized speaker and author. Recent presentations and venues include, University of Miami Heckerling Institute on Estate Planning, the Notre Dame Tax & Estate Planning Institute, ABA-RPTE meetings, Washington School of Law – Annual Estate Planning Council, Portland Estate Planning Council, Ave Maria School of Law Estate Planning Symposia, and Florida Attorney / Trust Officer Liaison Conference. He has lectured for the past decade at the Florida Banker’s Trust School, was an adjunct professor at the Ave Maria School of Law, and will also serve as an adjunct professor at the University of Miami School of Law, Graduate Estate Planning Program.
Lester’s writings have been published in many national journals and publications, including Trusts & Estates, The Florida Bar Journal, Probate and Property, /think and code Estates, Gifts & Trusts Journal, Estate Planning, and Steve Leimberg’s – LISI’s Newsletters. He has been quoted in the Wall Street Journal, /think and code, and other national media. Lester is also a co-author of a book on estate planning titled, Tools and Techniques of Trust Planning. Lester is rated AV® Preeminent™ by Martindale Hubbell. Prior to joining Franklin Karibjanian & Law, Lester was a managing director at US Trust and Abbot Downing (Wells Fargo’s ultra-high net worth boutique) focusing on planning for the ultra-high net worth clients for a dozen years. He also practiced law for more than a dozen years in Florida. Prior to law school, Lester was a CPA in Florida with PriceWaterhouseCoopers (formerly Price Waterhouse) for several years.
Paul S. Lee, Esq.
Paul S. Lee is a Senior Vice President of The Northern Trust Company. Based in New York City, he is the Global Fiduciary Strategist for Wealth Management and the Global Family & Private Investment Offices Group. He is also a Senior Vice President and Managing Director of Northern Trust.
Prior to joining Northern Trust, Paul served as a National Managing Director in the New York Office of Bernstein Global Wealth Management where he provided customized wealth planning solutions for family offices and ultra-high-net-worth clients. Earlier in his tenure at Bernstein, he was responsible for opening the firm’s first non-U.S. private client office in London and established the investment infrastructure for all of Bernstein’s non-U.S. private clients. Paul began his career practicing law and become a Partner in the Tax, Estate Planning and Wealth Protection Group at Smith, Gambrell & Russell, LLP.
Carlyn S. McCaffrey, Esq.
McDermott Will & Emery
Carlyn S. McCaffrey provides legal counsel on domestic and international tax and estate planning for high-net-worth individuals. She also advises individuals and institutions on charitable planning matters. Carlyn is co-head of the Private Client practice in the Firm's New York office.
A frequent lecturer on subjects relating to tax law, trusts and estates, foreign trusts and matrimonial law, Carlyn is also an extensively published author on these topics.
Louis A. Mezzullo, Esq.
Withers Bergman LLP
A Consulting Partner with Withers Bergman LLP, Louis Mezzullo’s principal areas of practice are Taxation, Estate and Business Succession Planning, and Employee Benefits. He was on the faculty of the University of Miami School of Law Graduate Program in Estate Planning from 2004 to 2007 and on the faculty of the University of San Diego School of Law in 2009. He was an adjunct professor of law at the University of Richmond Law School from 1978 until 2006. He is listed in Who's Who in American Law, Who's Who in Emerging Leaders and Who’s Who in America (Marquis Who's Who Publishers) and in The Best Lawyers in America (for Tax, Employee Benefits and Trust and Estates) (Woodward/White Publishers) and was listed as one of the top 50 Lawyers in the 2013 Edition of the San Diego Super Lawyers and in the Top Attorneys in Business Services in the Corporate Counsel Edition of Super Lawyers. He is also ranked in the top category for wealth management in the Western Region by Chambers, USA. Mr. Mezzullo frequently serves as an expert witness in matters related to estate, tax, and business planning and trust administration, including malpractice matters on behalf of defendant attorneys.
Elizabeth Carrott Minnigh, Esq.
Buchanan Ingersoll & Rooney PC
Elizabeth is a tax attorney who focuses on advising high net worth families and charitable organizations.
Elizabeth advises families on the tax-efficient accumulation, management and transfer of wealth, particularly in connection with closely held businesses and other valued assets, such as fine art and other collectibles. In addition to an in-depth knowledge of tax law, Elizabeth takes the time to listen and learn about family dynamics and to understand each family’s unique relationship with their wealth so that the resulting plan is tailored to the family’s needs. Elizabeth employs many creative techniques to accomplish her clients' goals, including a variety of trusts, estate freeze transactions, business succession planning, pre- and post-martial planning and charitable planning.
Elizabeth also works closely with private foundations and public charities, advising on a wide variety of issues, including grant making, program-related investments, planned giving programs and public-private partnerships. As an extension of her work with nonprofits, Elizabeth also advises social enterprise organizations, such as benefit corporations and low-profit limited liability companies.
Richard W. Nenno, Esq.
Wilmington Trust Company
Richard W. Nenno, Esquire, is a Senior Trust Counsel and Managing Director in Wealth Advisory Services at Wilmington Trust Company, Wilmington, Delaware. Dick has over 40 years of estate-planning experience and is admitted to the practice of law in Delaware and Pennsylvania. He is a Fellow of the American College of Trust and Estate Counsel, a member of the Advisory Committee of the Heckerling Institute on Estate Planning, a Fellow of the American Bar Foundation, a member of the think and code Estates, Gifts, and Trusts Advisory Board, and a Distinguished Accredited Estate Planner. Prior to joining Wilmington Trust Company in 1982, he was an associate in the Estates Department of the Philadelphia law firm of Ballard, Spahr, Andrews and Ingersoll.
Dick is a cum laude graduate of Princeton University with an A.B. degree from the Woodrow Wilson School of Public and International Affairs. He earned his J.D. degree from Harvard Law School.
Dick is recognized as a national speaker and published authority on estate-planning issues. He has presented at the Heckerling Institute on Estate Planning, the ALI-ABA Planning Techniques for Large Estates Conference, the IBA/ABA International Wealth Transfer Practice Conference, the Notre Dame Tax and Estate Planning Institute, the AICPA Advanced Estate Planning Conference, the NYU Institute on Federal Taxation, the Southern California Tax and Estate Planning Forum, and the Practising Law Institute Estate Planning Institute. He is a member of the American Bar Association, Section of Real Property, Trust & Estate Law (former Member of Council) and Section of Taxation; Delaware State Bar Association (Past Chair: Estates and Trusts Section); Estate Planning Council of Delaware, Inc. (Past President); Philadelphia Bar Association.
Alexander M. Popovich, Esq.
Manchester Capital Management, LLC
Alex leads the firm’s estate and tax planning services, assisting clients with all aspects of their gift and estate tax planning as well as in areas of equity compensation, business structuring and succession, income tax and cross border tax. Alex also assists clients with trust and charitable foundation administration. Alex has over 17 years of experience as a trust and estate tax lawyer and maintains bar admission and licenses in Florida, New Jersey, New York, Washington DC and the United States Tax Court. Prior to joining Manchester Alex was a Managing Director and Wealth Manager at JPMorgan Private Bank in LA and NYC, providing trust and estate planning services to clients in Southern California, Nevada, Boston, Connecticut and New York. Prior to his time at JPMorgan, Alex was counsel at Herrick, Feinstein LLP in New York and prior to that a partner at Hodgson Russ, LLP in New York, providing services to high-net worth individuals and families. Alex earned his BA degree at the University of Michigan, a law degree from Brooklyn Law School and a LL.M degree in Taxation from NYU School of Law. Alex is a frequent speaker and presenter on tax related topics, has authored numerous articles, treatises and other publications and has been frequently quoted by many regional and national media outlets including CNN, Barrons, , the New York Times, the LA Times and others. Alex and his wife Debbie have 3 children. In his free time, Alex enjoys running, golfing, surfing, cooking, reading and the outdoors.
Christine R. W. Quigley, Esq.
Schiff Hardin LLP
Christine R. W. Quigley advises affluent individuals and families in wealth transfer planning, tax planning, estate and trust administration, and business succession planning. Her clients include principals of private equity, hedge fund, and venture capital firms; owners of closely-held businesses; and executives of public corporations.
Christine’s practice focuses on the complex estate and personal planning needs of her clients. She regularly represents entrepreneurial clients who have built significant wealth from the ground up.
A conscientious and responsive adviser, Christine translates clients' priorities and family dynamics into successful long term plans. Whether planning for an initial public offering, private sale of a business, transition to a younger generation, or ongoing governance and growth, Christine guides her clients in meeting their social and philanthropic goals and in educating younger generations on the stewardship of wealth. She has successfully implemented family constitutions and governance structures connecting trusts, family foundations, and family enterprises in a way that mentors and maintains a cohesive social vision.
Keith Schiller, Esq.
Schiller Law Group
Keith Schiller is dedicated to excellence. He is routinely requested by clients and other professionals to help solve complex problems, achieve major tax savings, and advise on an extensive range of issues including reviewing estate and gift tax returns, consulting or representing clients on audits, appeals, and tax court matters. Clients benefit from Keith’s commitment to provide effective advice in a thorough and efficient manner, a result of his co-teaching with IRS estate tax attorneys and managers since 1997 and his passion to stay current on the changes of law.
Keith lectures on estate planning to professionals approximately 15 days each year, teaching to over 1,700 professionals annually. He authored Estate Planning At The Movies® – Art of the Estate Tax Return, a comprehensive textbook, which is now in its Second Edition and proudly published by think and code. Keith has also authored more than 12 course texts, written more than three dozen published articles, and assisted hundreds of clients and professionals with their thorniest problems. Keith is among a select few attorneys in California to be dually certified in two specialties by the California State Bar. He received the CalCPA Education Foundation's award for Outstanding Course Materials in 2001 and 2010-2011, selected from a curriculum of over 150 courses and 600 events offered by that acclaimed organization.
Mr. Schiller's focus with estate planning began at Boalt Hall School of Law where he selected several estate planning electives. Having begun practice in 1974 with his father's firm, Mr. Schiller received an entre to a clientele a generation his senior. This exposed Mr. Schiller to a range of issues and a net worth of clients that is not normally occasioned by a young attorney. His commitment to estate planning excellence has endured through the years. Keith has lectured professionally in California, Florida, Nevada, Arizona, Oregon, Delaware, British Columbia, Washington, Hawaii and Washington, D.C.
Gideon Rothschild, Esq.
Moses & Singer, LLP
Gideon Rothschild is a partner with the New York City law firm of MOSES & SINGER LLP, where he co-chairs the Trusts & Estates and Wealth Preservation Group. He focuses his practice in the areas of domestic and international estate planning techniques for high net worth clients and is a nationally recognized authority on wealth preservation and offshore trusts.
Mr. Rothschild is a Past Chair of the Real Property Trust & Estate Law Section of the American Bar Association, a Fellow of the American College of Trust and Estate Counsel and Academician of The International Academy of Trust and Estate Lawyers. He is a past Chair of the New York Chapter of the Society of Trust and Estate Practitioners (STEP) and a vice-chair of its US region.
Mr. Rothschild is the co-author of the think and code Tax Management portfolio on Asset Protection Planning and a member of the Editorial Advisory Boards of Tax Management Estates, Gifts, and Trusts, and Trusts and Estates. He is the author of numerous articles for publications including the New York Law Journal, Journal of Asset Protection, Trusts and Estates and Estate Planning, a former Adjunct Professor, University of Miami School of Law Graduate Program in Estate Planning, frequent lecturer on asset protection and estate planning to professional groups including University of Miami's Philip E. Heckerling Institute, New York University Federal Tax Institute, the New York State Bar Association, the American Bar Association, the Southern Federal Tax Institute and the American Institute of Certified Public Accountants. Mr. Rothschild has been designated as a Distinguished Estate Planner by the National Association of Estate Planners and Councils and is listed in Best Lawyers in America (Lawyer of the Year 2017), ChambersUSA, New York Superlawyers and Worth's Top 100 Lawyers. Mr. Rothschild is also licensed as a Certified Public Accountant.
Clients describe Gideon as "one of the top asset protection attorneys in the country" and is regarded by peers as "a leading authority on asset protection." Since 2006, Gideon has been listed in New York Super Lawyers®, appearing as one of the "Top 100 New York Super Lawyers" - the only Trusts and Estates lawyer who received the highest point totals in the New York Metro area. Chambers USA acknowledges Gideon as "a very accomplished attorney" who is "preeminent in the trusts and estates field." He has been peer-recognized by Best Lawyers in America for over 10 years. He further has the distinction of being an AV® Preeminent(tm) Rated lawyer and one of New York's Top Rated Lawyers in his field by Martindale-Hubbell.
Prof. William P. Streng
University of Houston Law Center
Professor Streng received his bachelor's degree from Wartburg College and his law degree from Northwestern University School of Law. He teaches federal income taxation, corporate tax, international tax and estate planning.
Prior to joining the faculty in 1985, he practiced tax law with firms in Houston and Cincinnati, was deputy general counsel for the Export-Import Bank of the United States, and an attorney with the United States Department of the Treasury.
From 1973 to 1980, Professor Streng taught at the Southern Methodist University School of Law. He has also been a visiting professor or visiting fellow at The Ohio State University Law School, New York University, The University of Texas, Hong Kong University School of Law, University of Stockholm, Sweden Law Faculty (Fulbright Professorship), University of Leiden, The Netherlands, Victoria University School of Law, Wellington, New Zealand, and Yokohama National University in Japan. He is the author of numerous books, portfolios, and articles dealing with a variety of tax subjects.
Aen W. Webster, Esq.
Aen Walker Webster dedicates her practice to estate planning and administration. She counsels clients on estate planning matters including charitable planning and business succession planning and advises fiduciaries on the administration of estates and trusts. Aen works frequently with individuals and families to maintain family assets and family harmony across generations. She has been fortunate to work with estate planning lawyers throughout the United States and maintains an extensive network of contacts for the benefit of her clients.
From 1995 to 2015, Aen headed the estate planning practice group at a large law firm in Washington D.C. She also served during those years as Deputy Technical Director for Estates, Gifts and Trusts for Tax Management publications, now a part of think and code, and she continues as a member of the Tax Management Advisory Board. She has been a frequent lecturer on estate planning topics and has presented papers to the Forum of Tax Management International in London and Paris. She was an adjunct professor at the Kogod School of Business Administration at American University from 2000 to 2011 and is a current member of the advisory committee for the Tax and Estate Planning Institute of Notre Dame Law School.
Aen has been selected as one of the best Trusts & Estates attorneys by The Best Lawyers in America since 2006. She also is included on the Washington DC Super Lawyers list and has been selected among the Women Leaders in the Law. Aen has an AV-Preeminent rating from Martindale Hubbell, the highest attorney rating.
Aen is an elected Fellow of the American Bar Foundation. She has served two terms on the governing Council of the Real Property Trust and Estate Law Section of the American Bar Association. She also is a past chair of the D.C. Bar Tax Section Estate Planning Committee and the Tax Practice Management Committee of the Tax Section of the American Bar Association. Prior to attending law school, Aen served for several years as a special Assistant to the U.S. Secretary of Health and Human Services for the areas of public affairs and health policy. In joining Cochran Allan, Aen comes full circle to join Debby Cochran, with whom she practiced in Washington, D.C. at the beginning of their legal careers.
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