+1 212 318 2000
Europe, Middle East, & Africa
+44 20 7330 7500
+65 6212 1000
BNA's Estates, Gifts, and Trusts Advisory Board is comprised of esteemed professionals from renown corporations, universities, and government entities. Below is a listing of our current board members.
Leonard serves as founder of the highly regarded Tax Management publication series. For the past 50 years, Tax Management has produced and maintained more than 500 portfolios, monthly journals and periodicals, providing tax professionals and advisors with a sophisticated analysis, application and interpretation of the Internal Revenue Code.
Before he founded his own firm with Richard A. Mullens in 1960, Leonard served as an attorney in the Office of Chief Counsel for the Internal Revenue Service and on the legal advisory staff of the Treasury Department. His long history of professional and community service includes roles on the Advisory Group of the House Ways and Means Committee in the late 1950s, as executive director of the "Filer" Commission on Private Philanthropy and Public Needs, as a member of President-elect Nixon's Task Force on Taxes, President Reagan's Committee on the Arts and Humanities and as a member of the IRS Commissioner's (Lawrence Gibbs) Exempt Organizations Advisory Group.
Aen Walker Webster, Esq., B.A. summa cum laude, Yale University (1979), member of Phi Beta Kappa; J.D., Stanford Law School (1988), associate editor, Stanford Law Review; judicial clerk to the Hon. James A. Belson, District of Columbia Court of Appeals (1988–1989); member, State Bar of California (since 1988), District of Columbia Bar (since 1989), Virginia State Bar (since 1999); American Bar Association (Real Property, Trust and Estate Law Section: Council; CLE division chair; Editor Emerita, Books and Media. Tax Section: former chair, Law Practice Management Committee); District of Columbia Bar, Tax Section: former chair of estate planning committee; member, Tax Management Advisory Board for Estates, Gifts, and Trusts; Best Lawyers in America (since 2006); shareholder and chair of Estates and Trusts Group, Buchanan Ingersoll & Rooney PC; adjunct professor, Kogod School of Business Administration, American University, Washington, DC. Various speeches and publications.
Byrle M. Abbin, CPA, Andersen Tax, Washington, D.C.
Steve R. Akers, Esq., Bessemer Trust, Dallas, TX. Steve R. Akers, JD, is a Managing Director with Bessemer Trust Company, N.A., in Dallas, Texas, where he is Fiduciary Counsel for the Southwest Region and is in the Legacy Planning Department.
Mr. Akers is a member of the Advisory Committee to the University of Miami Philip E. Heckerling Institute on Estate Planning and is a frequent speaker at that Institute, as well as other estate planning seminars across the country. He is a past Chair of the American Bar Association’s Section of Real Property, Trust & Estate Law. He is a Fellow of the American College of Trust and Estate Counsel, and currently serves a Regent, and a member of the ACTEC Long Range Planning Committee. He is a past Chair of the State Bar of Texas Real Estate, Probate and Trust Law Section and of the Dallas Bar Probate, Trusts and Estates Section. He is a co-author of A Planning Guide to Buy-Sell Agreements and Estate Planning After the Tax Relief and Job Creation Act of 2010.
Mr. Akers received his B.S. degree in Chemical Engineering from Oklahoma State University (1974) and his J.D. degree from the University of Texas School of Law (1977).
N. Todd Angkatavanich, Esq., Partner, Withers LLP.
Kathleen Ford Bay, Esq., Lippincott Phelan Veidt PLLC, Austin, Texas.
Marc S. Beckerman, Esq., Woodbury, NY.
Dennis I. Belcher, Esq., B.A. from College of William and Mary, 1973; J. D., University of Richmond, 1976; Partner in Richmond, Virginia, and Tysons Corner, Virginia, offices of McGuireWoods LLP; past Chair of the American Bar Association’s Section of Real Property, Estate and Trust Law; President of the American College of Trust and Estate Counsel; member of the Advisory Board of BNA Tax Management, Estate, Gifts, and Trusts Magazine; listed in Town & Country Magazine among the top 45 estate planning lawyers in the United States; named one of America’s “Leading Lawyers” by Chambers USA, 2008, 2009; named one of the “Best Lawyers in America,” 1987–2009; named Virginia Super Lawyer, Law & Politics, 2007-2009; numerous publications written and seminars taught, including Member of the Advisory Committee and frequent speaker at the Heckerling Institute of Estate Planning, sponsored by the University of Miami School of Law, and ALI-ABA estate planning seminars.
Lawrence Brody, Esq., Wharton School of Finance (1964); Washington University School of Law (J.D., 1967); New York University School of Law (LL.M., 1968).
Beverly R. Budin, Esq., B.A., University of Pennsylvania (1965); J.D., Stanford University Law School (1969); Board of Regents, American College of Trust and Estate Counsel; past Editor, ACTEC Journal; adjunct professor, Villanova University Law School; contributing editor, Tax Management Estates, Gifts and Trusts Journal; member, Tax Management Estates, Gifts, and Trusts Advisory Board; past Chair, Estate and Gift Taxes Committee, Section of Taxation, American Bar Association; member, Tax Committee, Orphans’ Court Section, Philadelphia Bar Association; member, Pennsylvania, Florida, and Massachusetts Bars.
Christopher P. Cline, Esq., B.A., San Francisco State University, 1987; J.D., Hastings College of the Law, 1991; member of Bar, Oregon and California; adjunct professor of law, Northwestern School of Law, Lewis & Clark College, 1997; contributor to Tax Management Estates, Gifts, and Trusts Journal, Estate Planning, Probate and Property, and other professional publications; author of 847 T.M., Disclaimers—State Law Considerations; 848-2nd T.M., Disclaimers—Federal Estate, Gift, and Generation-Skipping Tax Considerations, and 861 T.M., Trustee Investments.
Robert T. Danforth, B.A., Washington University (1980); J.D. with High Honors, Duke University (1986); Order of the Coif; Article Editor, Duke Law Journal, 1985–86; Law Clerk, Judge Stephanie K. Seymour, United States Court of Appeals for the 10th Circuit, 1986–87; Adjunct Assistant Professor, University of Tulsa College of Law, 1986; Associate, Arnold & Porter, Washington, DC, 1987–91; Associate (1992–96) and Of Counsel (1997), McGuireWoods LLP, Charlottesville and Tysons Corner, Virginia; Lecturer, University of Virginia School of Law, 1995–97; Assistant Professor of Law (1997–2002) and Associate Professor of Law (2002–present), Washington and Lee University School of Law; Academic Fellow, American College of Trust and Estate Counsel; member, Tax Management Advisory Board on Estates, Gifts, and Trusts; author (with Jeffrey N. Pennell), 834 T.M., Transfer Tax Payment and Apportionment (2001).
Julia B. Fisher, JPMorgan Private Banking.
Alan S. Halperin, Esq., Paul, Weiss, Rifkind, Wharton & Garrison LLP.
David A. Handler, Esq., is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP and resides in the Chicago office. Mr. Handler is a fellow of the American College of Trust and Estate Counsel (ACTEC) and is 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 American Society for Technion–Israel Institute of Technology. He is among a handful of trusts & estates attorneys listed in Chambers USA: America’s Leading Lawyers for Business. He is listed in The Best Lawyers in America and was identified as one of the top 100 lawyers in Illinois in the 2006 list of “Illinois Super Lawyers.” He is a member of the Tax Management Estates, Gifts and Trusts Advisory Board, and an Editorial Advisory Board Member of Trusts & Estates Magazine for which he currently writes the monthly “tax update” column. Mr. Handler is a co-author of a two-volume book on estate planning, Drafting the Estate Plan: Law and Forms (CCH). 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 Bloomberg 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. He also specializes in establishing and administering private foundations, public charities, and other tax-exempt entities. Mr. Handler is a 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.
T. Randolph Harris, Esq., McLaughlin & Stern, LLP.
Michael A. Heimos, Esq., Michael A. Heimos PC. Mr. Heimos earned a B.A. cum laude, Benedictine College (1991); J.D., University of Denver College of Law (1995). Author, 837-2nd T.M., Non-Citizens: Estate, Gift and Generation-Skipping Taxation. Co-author, numerous articles, commentaries for BNA Tax Management. Member, Tax Management Estates, Gifts, and Trusts Advisory Board; Colorado Catholic Lawyers Guild; French-American Business Association, Denver. Author and co-author, several other pieces for publishers such as West Group Publishing, New York; Chancellor Publishing, London; Asset Protection Journal; American in Britain; American Bar Association's Asset Protection Strategies.
Jerome M. Hesch, Esq., Carlton Fields, practices law in Miami, Florida, and is a tax and estate planning consultant for lawyers and other estate planning professionals throughout the country. He is a member of ACTEC, has published numerous articles and several Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its third edition. He has appeared 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 participated in several bar association projects, such as the Drafting Committee for the Florida Revised Uniform Partnership Act, and prepared the ABA’s comments on the IRS’s proposed private annuity regulations. He received his B.A. and M.B.A. degrees from the University of Michigan and a J.D. degree from the University of Buffalo Law School. He was with the Office of Chief Counsel, Internal Revenue Service, Washington, DC, from 1970 to 1975 and was a full-time law professor from 1975 to 1994. He is currently an adjunct professor of law at the Florida International University and the University of Miami law schools and teaches a course as part of the ABA’s annual, week-long Skills Training for Estate Planners program.
Linda B. Hirschson, Esq., LL.M., New York University of Law; LL.B., Columbia University School of Law; Shareholder, Greenberg Traurig, LLP, New York, New York; past Regent of the American College of Trusts and Estates Counsel (ACTEC); past Chair, Trusts and Estates Law Section of the New York State Bar Association. Ms. Hirschson develops estate plans for high net worth individuals; assists with forming and administering private foundations and charitable trusts; and frequently lectures and authors articles on estate planning, income taxation, and a wide-range of related topics.
H. Carter Hood, Esq., Ivins, Phillips & Barker, Chartered, A.B., Economics, Harvard College, 1991, magna cum laude; Master of Taxation, George Washington University School of Business and Public Management, 1995, summa cum laude; J.D., Harvard Law School, 1998, cum laude; Partner, Estate Planning and General Taxation, Ivins, Phillips & Barker, Chartered, Washington, DC; member, Virginia Bar, District of Columbia Bar, ABA; Adjunct Professor, Georgetown University Law Center Graduate Tax Program; speaker on estate planning and taxation at ABA Annual Meeting of Section of Taxation and at Annual Real Property, Trust & Estate Law Symposia.
Richard M. Horwood, Esq., is with the law firm of Horwood Marcus & Berk Chtd. He has written extensively in legal journals and other trade publications and has lectured throughout the United States on various business, estate, and tax-related issues. Mr. Horwood is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is associated with numerous professional organizations, including the advisory boards of Tax Management, The Journal of Corporate Taxation, The Journal of Taxation of Investments, Personal Financial Planning, and the Chicago Estate Planning Council. He is a graduate of Colgate University and the University of Pennsylvania Law School. He also holds an M.B.A. degree in Financial Management from American University and an LL.M. in Taxation from George Washington University. Mr. Horwood was formerly with the National Office of the Internal Revenue Service in Washington, DC.
John B. Huffaker, Esq., Pepper Hamilton LLP.
Stephanie Loomis-Price, Esq., Winstead PC.
Sharon L. Klein, Esq., Lazard Wealth Management LLC
Donald D. Kozusko, Esq., Kozusko Harris Vetter Wareh LLP.
Johannes R. Krahmer, Esq., Morris, Nichols, Arsht & Tunnell.
Jerry, J. McCoy, Esq.
Malcolm A. Moore, Esq., Davis Wright Tremaine LLP.
Michael D. Mulligan, Esq., B.A., Amherst College, 1968; J.D., Columbia University (1971); co-chairman Estate Planning Department, Lewis, Rice & Fingersh, L.C., St. Louis, Missouri; frequent speaker at estate and tax planning institutes; author, numerous articles on estate and tax planning; Fellow of the American College of Trust and Estate Counsel; member of Estate Planning Council of St. Louis, the Bar Association of Metropolitan St. Louis, the Missouri Bar, and the American Bar Association.
Richard W. Nenno, Esq., Managing Director and Trust Counsel at Wilmington Trust Company. He is admitted to the bars of Delaware and Pennsylvania, is a cum laude graduate of Princeton University, and received his J.D. degree from Harvard Law School.
Dick is recognized as a national speaker and published authority on estate planning issues. He has spoken at the University of Miami Institute on Estate Planning, the ALI-ABA Planning Techniques for Large Estates Conference, the Notre Dame Tax and Estate Planning Institute, and many other conferences. He is a member of the Delaware State Bar Association (Past Chair: Estates and Trusts Section) and the American Bar Association, Section of Real Property, Trust & Estate Law (Member of Council) and Section of Taxation.
He is the author or co-author of numerous articles, including Delaware Trusts 2012, Asset Protection: Domestic & Int’l Law & Tactics Chap. 14A (2012); New York State and City Income Taxation of Nongrantor Trusts: Rules and Opportunities, 37 Tax Mgmt. Est., Gifts & Tr. J. 279 (Sept. 13, 2012); A Comparison of the Leading Trust Jurisdictions, 37 Tax Mgmt. Est., Gifts & Tr. J. 233 (July 12, 2012).
Terrance S. Nunan, Esq., Parker, Milliken, Clark, O'Hara & Samuelian.
Anne J. O'Brien, Esq., Arnold & Porter, LLP.
Lynn K. Pearle, Esq., Arent Fox, LLP.
Jeffrey N. Pennell, Emory University School of Law; B.S., Northwestern University (1971); J.D., Northwestern University (1975); Order of the Coif; Executive Editor, Northwestern University Law Review, 1974–75; Attorney, The Northern Trust Company, Chicago, Illinois, 1975–78; Assistant Professor of Law, University of Oklahoma, 1978–81; Visiting Assistant Professor of Law, Southern Methodist University, 1980; Associate Professor of Law, University of Oklahoma, 1981–84; Visiting Adjunct Professor of Law, University of Miami, 1981–93, 1999–present; Professor of Law, University of Oklahoma, 1984–86; Visiting Professor of Law, University of Miami, 1985–86; Director, Graduate Tax Program, 1986–94.
Nora E. Pomerantz, Esq., Duane Morris LLP.
Susan Porter, Esq., New York, New York
Laurence Reich, Esq., McElroy, Deutsch, Mulvaney & Carpenter, LLP.
Howard D. Rosen, Esq., Donlevy-Rosen & Rosen, Professional Association. B.B.A., University of Miami (1969, magna cum laude); J.D., University of Miami (1973, summa cum laude); member, Editorial Board,University of Miami Law Review; Certified Public Accountant, Florida; member, Florida Bar; member, Tax and International Law Sections of the Florida Bar; Adjunct Professor of Law, University of Miami School of Law (1990– ); member, Board of Governors of the Florida Institute of Certified Public Accountants (1997–1999), member, Florida Institute of Certified Public Accountants, past president and director of the South Dade Chapter of the Florida Institute of Public Accountants; nationally recognized lecturer on the subjects of asset protection, offshore trusts, taxation, and estate planning; author of numerous articles in professional and academic journals, including University of Miami Law Review, Journal of Asset Protection, Asset Protection Journal, Taxes Magazine, Journal of Taxation of Investments, University of Miami Business Law Journal,Offshore Finance USA, CCH Financial and Estate Planning, Tax Management's Estates, Gifts and Trusts Journal, Estate Planning,Taxation for Lawyers, Taxation for Accountants, International Tax Report,Small Business Taxation; charter member, Planned Giving Advisory Council of the Baptist Hospital of Miami Foundation.
Gideon Rothschild, Esq., Moses & Singer LLP. B.B.A., Bernard M. Baruch College of the City University of New York, 1973; J.D., New York Law School, 1980, with honors; Partner and Co-Chair, Trusts & Estates and Wealth Preservation Group, Moses & Singer LLP, New York, New York; member New York Bar, U.S. Tax Court, U.S. District Court Southern District of New York, American College of Trust and Estate Counsel, International Academy of Estate and Trust Law, New York State Bar Association, American Bar Association Real Property Trust & Estate Section; Adjunct Professor at University of Miami School of Law Graduate Program; speaker on asset protection and advanced estate planning strategies; author of articles on asset protection, trusts, and estate planning, including contributions to Trusts and Estates magazine, BNA Tax Management Portfolio, and American Bar Association publications.
Donald Schapiro, Esq., Chapbourne & Parke LLP.
Keith Schiller, Esq., Schiller Law Group, A Professional Law Corporation. A.B., U.C.L.A, 1971; J.D., University of California (Boalt Hall) 1974; M.B.A. in taxation, Golden Gate University, 1981; shareholder, Schiller Law Group, a PLC, Orinda, California; member, California Bar; author of 12 course texts for California CPA Education Foundation and recipient of award for best course materials, 2001; creator of Estate Planning at the Movies™; author on estate tax planning, business succession, GST tax, and estate tax compliance, including contributions to Leimberg Information Services, Inc® and the BNA Estates, Gifts, and Trusts Journal.
James Sligar, Milbank, Tweed, Hadley & McCloy.
William P. Streng, University of Houston Law Center. Wartburg College (B.A., 1959); Northwestern University School of Law (J.D., 1962); Law Clerk to Honorable Lester L. Cecil, Chief Judge, U.S. Court of Appeals for the Sixth Circuit, 1963–1964; associated with Taft, Stettinius & Hollister, Cincinnati, Ohio, 1964–1970; Attorney-Advisor, Office of the Assistant Secretary for Tax Policy (Office of Tax Legislative Counsel), U.S. Dept. of the Treasury, Washington, DC, 1970–1971; Deputy General Counsel, Export-Import Bank of the United States, Washington, DC, 1971–1973; Professor of Law, School of Law, Southern Methodist University, Dallas, Texas, 1973–1980; Visiting Professor, College of Law, The Ohio State University, 1977; Haynes & Boone, Dallas, Texas (Of Counsel, 1977–1979); Bracewell & Patterson (now Bracewell & Giuliani), Houston, Texas (partner, 1980–1985; Consultant, 1985–); Professor of Law, University of Houston Law Center (1985–); Visiting Professor, New York University School of Law (1990); Distinguished Lecturer at the University of Hong Kong Law Faculty (1992); Fulbright Professor at the University of Stockholm Law Faculty, Stockholm, Sweden (1993); Visiting Fellow at the Victoria University Law Faculty, Wellington, New Zealand (1996); Lecturer, U.S. International Taxation, University of Leiden, The Netherlands (1997 & 1998 and 2000); Visiting Professor, The University of Texas School of Law (2002); Visiting Professor, Department of International and Business Law, International Graduate School of Social Sciences, Yokohama National University, Japan (2005). Member of American Law Institute (including its Tax Advisory Group), International Fiscal Association (including its Council), International Academy of Estate and Trust Law, American Bar Association's Section of Taxation, Tax Management Advisory Board, and various other professional organizations. Mr. Streng is the author of the following books and Portfolios: 800 T.M. Estate Planning (Tax Management, 2005), and prior versions of this Estate Planning Portfolio; prior versions of this 700 T.M. Choice of Entity Portfolio (Tax Management, 1997); “U.S. International Estate Planning” (RIAG-Warren, Gorham & Lamont, 1996), and subsequent revisions in print and on RIA Checkpoint; “International Business Transactions—Tax and Legal Handbook” (Prentice-Hall, 1978); “Estate Planning—Principles, Techniques and Materials” (Tax Management, 1981). Mr. Streng is the co-author of Bittker, Emory & Streng, “Federal Income Taxation of Corporations and Shareholders—Forms,” 4th ed. (Warren, Gorham & Lamont, 1995, with supplements through 2005); Streng & Salacuse, “International Business Planning—Law and Taxation,” six volumes (Matthew Bender, 1982, 1985, 1986, and supplements through 2005); Streng & Davis, “Tax Planning for Retirement” (RIAG-Warren, Gorham & Lamont, revised edition 2005); Gifford & Streng, “International Tax Planning” (Tax Management, 1979); and, Streng & Wilcox, “Doing Business in China,” (Matthew Bender, 1990, and subsequent supplements). John A. Wallace, Esq., King & Spalding.
Edward L. Weindenfeld, Esq., The Weindenfeld Law Firm P.C.
Jeffrey A. Zaluda, Esq. Mr. Zaluda is a partner in the law firm of Horwood Marcus & Berk and advises families, closely-held businesses, business owners, and other individuals with respect to a wide variety of tax, estate, and business planning issues. He has written and lectured extensively on business and trust matters. Mr. Zaluda is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and is a member of several advisory boards, including the Tax Management Estate, Gifts, and Trust Journaland Personal Financial Planning. He completed his undergraduate work at the University of Massachusetts where he was a Commonwealth Scholar and graduated magna cum laude. He received his law degree cum laude from the American University Washington College of Law.
Howard M. Zaritsky, Esq. B.A., Emory University (1970); J.D., Stetson University College of Law (1973); LL.M. (Taxation), Georgetown University Law Center (1976); Consulting Counsel; member, Virginia State Bar; BNA Tax Management Advisory Board on Estates, Gifts, and Trusts; University of Miami (Heckerling) Estate Planning Institute Advisory Committee; author or co-author, numerous articles and several treatises, including Tax Planning for Family Wealth Transfers; Generation-Skipping Transfer Taxes: Analysis with Forms (with Carol Harrington & Lloyd Leva Plaine); Structuring Buy-Sell Agreements (with Farhad Aghdami & Mary Ann Mancini); Structuring Estate Freezes After Chapter 14 (with Ron Aucutt); Federal Income Taxation of Estates and Trusts (with Robert Danforth & Norman Lane); Tax Planning With Life Insurance (with Stephan Leimberg)—all published by Warren, Gorham & Lamont/RIA Group; tax editor, Probate Practice Reporter; Fellow, the American College of Trust and Estate Counsel and American College of Tax Counsel; former Chair, Virginia Bar Association Section on Wills, Trusts & Estates; lecturer, numerous Tax and Estate Planning Institutes, including Institutes of the University of Miami (Heckerling Institute), New York University, Georgetown University, Duke University, and the University of Southern California.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.org.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).