Estate, Gifts & Trusts Portfolio Library

The industry’s premier estates, gifts, and trusts resource that features research, planning, and implementation tools on one platform — backed by the nation's leading tax practitioners and authorities. You'll receive in-depth analysis of key issues necessary for developing and implementing optimal estates, gifts, and related income tax strategies for your clients.




Stay informed with regularly updated news and commentary, written by Bloomberg BNA’s team of experts and leading professionals, which provide practical and timely access to current and emerging estate tax issues.


Exclusive access to nearly 100 Tax Management Portfolios™ and Bloomberg BNA’s renowned BNA Insights articles, written by the leading estate tax practitioners, provides in-depth analysis and unparalleled guidance enabling you to determine the most effective strategies to maximize your clients’ control and minimize taxes and estate management costs.

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Save time and increase productivity with real-life examples, scenarios, and practice aids including working papers, sample documents, and client letters that you can immediately apply to your practice and clients.


Go straight to all the primary sources you need to stay compliant. From Internal Revenue Codes, regulations and procedures, to state laws and cases, our collection of primary sources are fully accessible and fully integrated with the Tax Management Portfolios, Chartbuilders, commentary, and analysis.


Practice Tools 
  • Working Papers (sample plans, documents, and more)
  • Tables, Charts, and Lists
  • Federal Tax Forms
  • Quick Tax Reference
  • Estates, Gifts and Trusts Chart Builder
  • Other practice aids
News & Commentary
  • BNA Insights -informative articles, in-depth analysis, and results-oriented guidance written by leading practicing attorneys, on relevant tax topics.
  • Daily Tax Report® Highlights – daily highlights from each issue of the Daily Tax Report, covering key legislative, regulatory, and legal tax developments.
  • Tax Management Memorandum™ – an authoritative outlook including commentary from Bloomberg BNA’s Advisory Boards on new issues, developments, trends, and strategies.
  • Estate, Gifts and Trusts Journal – bimonthly reporting and commentary on topics such as marital deduction planning, estate and trusts administration, charitable gifts, and valuation.
  • Tax Management Weekly Report™ timely notification and practical analysis of important new tax developments.
  • Compensation Planning Journal™ (optional) – a monthly journal that keeps you up to date on such wide-ranging compensation planning issues as qualified plan compliance, employment taxes, health care and other employee benefits, and nonqualified deferred compensation plans, including the impact of section 409A.
  • Financial Planning Journal (optional) – a monthly review of issues that affect how you advise your clients. It includes coverage of domestic and global economic trends, income tax planning, Social Security and Medicare, investment planning, retirement planning, and insurance planning.
  • Real Estate Journal (optional) – a monthly journal offering the latest insights into the crucial areas of real estate tax planning, including passive-loss rules, tax-free exchanges, workouts, REMICS, and REITs. It includes analytical articles, practitioners’ comments, and analysis of recent developments.
Primary Sources
Laws and Regulations
  • Internal Revenue Code (current & archive) 
  • Proposed Regulations 
  • Tax Legislation 
  • Treasury Regulations
Agency Documents
  • CIPs/ISP Papers 
  • Circular 230 
  • IRS Documents and Publications 
  • Treasury Decision Preambles
  • Federal Tax Cases 
  • Tax Court Rules 
  • Court of Federal Claims Rules


Charitable Contributions 

Charitable Contributions: Income Tax Aspects (Portfolio 863)
Charitable Income Trusts (Portfolio 866)
Charitable Remainder Trusts and Pooled Income Funds (Portfolio 865)

Estate and Gift Tax Charitable Deductions (Portfolio 839)

Estate Planning/Business Planning 

Asset Protection Planning (Portfolio 810)
Community Property: General Considerations (Portfolio 802)
Conflicts, Confidentiality, and Other Ethical Considerations in Estate Planning (Portfolio 801)
Durable Powers of Attorney (Portfolio 859)
Estate and Gift Tax Issues for Employee Benefit Plans (Portfolio 814)
Estate Planning (Portfolio 800)

Estate Planning for Authors and Artists (Portfolio 815)

Estate Planning for Owners of Closely Held Business Interests (Portfolio 809)

Estate Planning for the Corporate Executive (Portfolio 808)

Estate Planning for the Unmarried Adult (Portfolio 813) 

Estate Tax Marital Deduction (Portfolio 843)

Family, Kinship, Descent, and Distribution (Portfolio 858)

Family Limited Partnerships and Limited Liability Companies (Portfolio 812)

The Family-Owned Business Deduction — Section 2057 (Portfolio 829)

Fiduciary Liability of Trustees and Personal Representatives (Portfolio 853)

Generation-Skipping Transfer Tax (Portfolio 850)

Immigration and Expatriation Law for the Estate Planner (Portfolio 806)

Insurance-Related Compensation (Portfolio 828)

Life Insurance (Portfolio 826)

Life Insurance — A Practical Guide for Evaluating Policies (Portfolio 827)

Marital Agreements (Portfolio 849)

The Mobile Client: Tax, Community Property, and Other Considerations (Portfolio 803)

Partial Interests — GRATs, GRUTs, QPRTs (Section 2702) (Portfolio 836)

— Current and Liquidating Distributions; Death or Retirement of a Partner (Portfolio 811)
Planning for Disability (Portfolio 816)

Private Annuities and Self-Canceling Installment Notes (Portfolio 805)

Private Placement Life Insurance and Annuities (Portfolio 870)
Spouse's Elective Share (Portfolio 841)
Testamentary Capacity and Validity of Wills (Portfolio 824)

Transfers of Interests Family Entities Under Chapter 14: Sections 2701, 2703 and 2704 (Portfolio 835)

Transfers to Noncitizen Spouses (Portfolio 842)

Estate Tax 

Administrative Powers (Portfolio 820)
Estate Tax Credits and Computations (Portfolio 844)

Estate Tax Deductions — Sections 2053 and 2054 (Portfolio 840)

Estate Tax Payments and Liabilities: Sections 6161 and 6166 (Portfolio 832)

Estate, Gift, and Generation-Skipping Tax Returns and Audits (Portfolio 822)

Federal Tax Issues of Employee Plan and Commercial Annuities (Portfolio 821)

Gross Estate — Section 2033 (Portfolio 817)

Incomplete Lifetime Transfers: Retained Beneficial Interests Under Sections 2036(a)(1) and 2037 (Portfolio 52)

Incomplete Lifetime Transfers: Retained Powers Under Sections 2036(a)(2) and 2038 (Portfolio 50)

Non-Citizens — Estate, Gift and Generation-Skipping Taxation (Portfolio 837)

Powers of Appointment — Estate, Gift, and Income Tax Considerations (Portfolio 825)

Taxation of Jointly Owned Property (Portfolio 823)

U.S. Estate and Gift Tax Treaties (Portfolio 851)


Gifts (Portfolio 845)
Gifts to Minors (Portfolio 846)

Partial Interests — GRATs, GRUTs, QPRTs (Section 2702) (Portfolio 836)

Section 2035 Transfers (Portfolio 818)

Income Tax 

Charitable Contributions: Income Tax Aspects (Portfolio 863)
Grantor Trusts: Income Taxation Under Subpart E (Portfolio 819)

Income Respect of a Decedent (Portfolio 862)

Income Taxation of Trusts and Estates (Portfolio 852)

Exempt Organizations/Private Foundations 

Debt-Financed Income (Section 514) (Portfolio 465)
Exempt Organizations — Declaratory Judgments (Portfolio 460)

Fiduciary Duties of Nonprofit Directors and Officers (Portfolio 488)
Intermediate Sanctions (Portfolio 476)

Joint Ventures Involving Tax-Exempt Organizations (Portfolio 478)

Nonprofit Healthcare Organizations: Federal Income Tax Issues (Portfolio 873)

Private Foundations — Distributions (Sec. 4942) (Portfolio 880)

Private Foundations — Excess Business Holdings (Portfolio 473)

Private Foundations — Section 4940 and Section 4944 (Portfolio 468)

Private Foundations — Self-Dealing Section 4941 (Portfolio 470)

Private Foundations — Taxable Expenditures (Sec. 4945) (Portfolio 474)
Private Foundations and Public Charities — Definition and Classification (Portfolio 456)

Private Foundations and Public Charities — Termination (507) and Special Rules (508) (Portfolio 877)

Real Estate Transactions by Tax-Exempt Entities (Portfolio 480)

Supporting Organizations (Portfolio 459)
Tax Issues of Educational Organizations (Portfolio 482)
Tax Issues of Religious Organizations (Portfolio 484)

Tax-Exempt Organizations: Operational Requirements (Portfolio 451)
Tax-Exempt Organizations: Organizational Requirements (Portfolio 452)

Tax-Exempt Organizations: Reporting, Disclosure and Other Procedural Aspects (Portfolio 452)

Unrelated Business Income Tax (Portfolio 462)


Choosing a Domestic Jurisdiction for a Long-Term Trust (Portfolio 867)
Domestic Asset Protection Trusts (Portfolio 868) 
Dynasty Trusts (Portfolio 838)

Estate and Trust Administration — Tax Planning (Portfolio 855)

Grantor Trusts: Income Taxation Under Subpart E (Portfolio 819) 

Income Taxation of Trusts and Estates (Portfolio 852)

Managing Litigation Risks of Fiduciaries (Portfolio 857)

Personal Life Insurance Trusts (Portfolio 807)

Revocable Inter Vivos Trusts (Portfolio 860)

State Income Taxation of Trusts (Portfolio 869) 
Subchapter J — Throwback Rules (Portfolio 856)

Trustee Investments (Portfolio 861)

U.S. Taxation of Foreign Estates, Trusts and Beneficiaries (Portfolio 854)

Uniform Trust Code (Portfolio 864)


Section 2032A — Special Use Valuation (Portfolio 833)
Valuation of Corporate Stock (Portfolio 831)

Valuation: General and Real Estate (Portfolio 830)

Post Mortem Planning 

Disclaimers — Federal Estate, Gift and Generation-Skipping Tax Considerations (Portfolio 848)
Disclaimers — State Law Considerations (Portfolio 847)

Estate and Trust Administration — Tax Planning (Portfolio 855)

Estate Planning (Portfolio 800)

Estate Tax Deductions — Sections 2053 and 2054 (Portfolio 840)

Estate, Gift, and Generation-Skipping Tax Returns and Audits (Portfolio 822)

Probate and Administration of Decedents' Estates (Portfolio 804)

Transfer Tax Payment and Apportionment (Portfolio 834)


Expert Analysis Topics
  • Generation Skipping Tax
  • Family Limited Partnerships
  • Charitable Remainder Trusts
  • Estate Planning for Closely Held Businesses
  • Exempt Organizations and Private Foundations
  • Life Insurance
  • Valuation


Jacqueline T. Albus 

Jacqueline T. Albus, B.S. and J.D. from St. Louis University. Currently an Associate at Thompson Coburn LLP in St. Louis, MO.


Edward J. Beckwith 

Edward Jay Beckwith, partner, Baker & Hostetler, LLP; B.S., Pennsylvania State University (1971); J.D., Georgetown University Law Center (1974); M.L.T., Georgetown University Law Center (1983); Adjunct Professor of Law, Georgetown University Law Center; member, Bar of the District of Columbia (1975); member, American Bar Association (Sections on Taxation and Real Property, Probate and Trust Law); member, American Law Institute; fellow, American College of Trusts and Estates Counsel; Founder and Chair, Advanced Estate Planning Institute, Georgetown University Law Center (1988-Present); member Estate Planning Council, Washington, D.C.; Who's Who in America.


Jonathan G. Blattmachr 

Jonathan G. Blattmachr, Eagle Consulting, New York, New York; former chairperson, Trusts & Estates Law Section, New York State Bar Association; member, various committees of the New York State Bar Association and the American Bar Association; member, Alaska Bar, California Bar, and New York Bar. Mr. Blattmachr has served as a lecturer-in-law at the Columbia University School of Law and an Adjunct Professor of Law at New York University Law School. He is a Fellow and former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax Committee. He is the author or co-author of over 250 articles and three books on estate planning topics; former editor of The Chase Review (published by the Chase Manhattan Bank (N.A.)); and a former editor of Probate Notes (published by the American College of Trust and Estate Counsel). He is also co-developer and co-author of Wealth Transfer Plannings, a computerized estate planning software system offering expert advice and document assembly. 


Bradley T. Borden 

Bradley T. Borden, B.B.A. (1995), M.B.A. (1996), Idaho State University; J.D. (1999), LL.M. in taxation (2000), University of Florida Fredric G. Levin College of Law. Professor Borden is a Professor of Law at Brooklyn Law School. Before entering the legal academy, he practiced law at Oppenheimer, Blend, Harrison & Tate, Inc., in San Antonio. He is a prolific author and speaker. His articles have been published in the nation's leading tax and legal journals. Professor Borden is the author or co-author of several books: Tax-Free Like-Kind Exchanges (Civic Research Institute 2008), Taxation and Business Planning for Real Estate Transactions (LexisNexis 2011), Tax, Legal, and Financial Aspects of Real Estate Joint Ventures (Civic Research Institute, in progress), State Laws of Limited Liability Companies and Limited Partnerships (Wolters Kluwer, in progress with Robert J. Rhee). He is also the author of the forthcoming BNA portfolio on tax issues affecting real estate developers. Professor Borden is a past chair of the Sales, Exchanges & Basis Committee of the ABA Section of Taxation.


Kathryn A. Bradley

Kathryn A. Bradley, B.A., Arizona State University (summa cum laude, 1995); J.D., Arizona State University (cum laude, 1999); Member: State Bar of Arizona (Chair of Probate and Trust Section, 2005), State Bar of Nevada, Maricopa County Bar Association, and Clark County Bar Association. 


Beverly R. Budin 

Beverly R. Budin, 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 

Christopher P. Cline, partner, Holland & Knight LLP; 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.


I. Mark Cohen 

I. Mark Cohen, B.S., California State University, Long Beach (1980); J.D., University of Arizona, College of Law (1984); LL.M. (in Taxation), College of William and Mary, Marshall-Wythe School of Law (1989); Judge Advocate, United States Navy, 1984-1988; Tax Manager, Goodman & Company, CPAs, 1988-1989; Associate Attorney, Adams, Porter & Radigan, 1989-1991; Founder and Principal of Cohen & Burnett, P.C., 1991-present; Past President, Northern Virginia Estate Planning Council; Member, Legislative Committee, Trusts and Estates Section, Virginia State Bar; Member, American Bar Association; Member, Virginia State Bar; Member, Arizona State Bar. Mr. Cohen is the Virginia Reporter to the UTC. 


Bridget J. Crawford 

Bridget J. Crawford, Esq., Assistant Professor, Pace University School of Law (2003- ); Milbank, Tweed, Hadley & McCloy LLP (Associate, 1996-2003); Lecturer in Law, University of Pennsylvania School of Law (2001); University of Pennsylvania School of Law (J.D. 1996); Elected Member, Moot Court Board; Yale College (B.A. magna cum laude 1996); Member: American Bar Association, Sections on Real Property, Probate and Trust Law and Taxation; New York State Bar Association, Trusts and Estates Law Section; Association of the Bar of the City of New York, Non-Profit Organizations Committee (1997-2000); Publications include “Model Estate Planning Documents” in Appendix to David Westfall and George P. Mair, Estate Planning Law and Taxation (5th ed. 2003) (with James S. Sligar); “Grantor Trusts and Income Tax Reporting Requirements: A Primer,” Prob. Prac. Rep. (May 2001) (with Jonathan G. Blattmachr); “Wilderness No More: Alaska as the New ‘Offshore’ Trust Jurisdiction,” J. of Soc'y Advanced Legal Stud. (Nov. 1999) (with Jonathan G. Blattmachr); “Selected Estate Planning Strategies for Persons With Less than $3 Million,” Estate Planning (July 1999) (with Jonathan G. Blattmachr and Georgiana J. Slade).


Christopher E. Erblich 

Christopher E. Erblich, Esq., B.S. in Business Administration, summa cum laude, Washington University (1990); J.D., cum laude, St. Louis University School of Law (1994); chairman of the St. Louis Tax and Estate Planning practice group at Husch & Eppenberger, LLC; formerly an adjunct professor teaching Estate Planning at St. Louis University School of Law; member, Estate Planning Council of St. Louis, American Bar Association: Taxation Section, Association for Advanced Life Underwriting, Bar Association of Metropolitan St. Louis, and Civic Entrepreneurs Organization; author of “To Bury Federal Transfer Taxes without Further Adieu,” Seton Hall Law Review, Vol. 24, 1994; co-author of “Cash Values Can Reduce Interest Deductions under New Section 264(f),” Taxation Section, American Bar Association, 1998, and “Deferring Compensation with Heavenly Help,” Life Insurance Answer Book, 1998; passed Missouri CPA exam in 1990.


Donald M. Etheridge 

McKenna Long & Aldridge LLP; Alston & Bird LLP 
For more than 30 years, Donald McGee Etheridge, Jr. has been advising clients on a broad array of federal, state and local tax matters.Don began his career working in Washington at the IRS National Office, and later spent 11 years as an in-house corporate counsel for a major university. In private practice he has counseled corporate ("C" as well as "S" corporations) and partnership clients on transactional tax matters ranging from tax free reorganizations to the formation of private equity venture capital funds. Don has assisted clients in structuring numerous real estate transactions and joint ventures designed to minimized potential tax consequences, including the acquisition of a hotel and conference center by a non-profit organization, and the formation of a real estate venture group established to develop a major planned community project of over 2,000 acres. He is also experienced in handling state and local tax matters for clients including sales and use, income, franchise, privilege and ad valorem tax issues.Don is active in numerous professional organizations that focus on exempt organizations and estate planning. He is an active member of the American Bar Association, and participates regularly in the activities of the Exempt Organization Committee of the Section of Taxation and various committees of the Real Property, Probate and Trust Law Section relating to charitable gift and estate planning. He has served as Chairman of the North Carolina Bar Association's Tax Section as well. Don received his undergraduate and law degrees from Duke University. He also received a masters of law in taxation from Georgetown University Law School. Don is a Certified Public Accountant, and is a member of both the Georgia and North Carolina Bar. Bloomberg BNA Portfolios and publications: 468 T.M., Private Foundations — Section 4940 and Section 4944 (co-author)866 T.M., Charitable Income Trusts (author) 


Carol Ann Fowler 

Carol Anne Fowler (deceased), B.A., Duke University; Phi Beta Kappa; J.D. (with distinction), Emory University School of Law; Order of the Coif and Comments Editor for the Emory Law Journal; former member of the State Bar of Georgia, American and Atlanta Bar Associations, American Academy of Hospital Attorneys, and National Health Lawyers Association; former associate at Sutherland, Asbill & Brennan LLP, practicing in the areas of tax-exempt organizations and health care law, including planning and reporting for public charities and private foundations.


Carla Neeley Freitag 

Of Counsel
Nolan & Auerbach, P.A
Carla Neeley Freitag, Esq.'s focus is on several areas of tax law, including Federal taxation, estate planning, probate & trust administration, exempt organizations, and tax whistleblower law. Carla also serves as a consultant and author for Bloomberg BNA's Tax Management, Inc. She wrote or co-wrote several Tax Management Portfolios and numerous chapters in Tax Practice Series. Most recently, Carla was a member of Amari & Theriac PA, a small law firm in Cocoa, Florida. There she represented many estate planning clients, preparing living trusts, irrevocable life insurance trusts, asset protection trusts, and charitable remainder trusts. She also filed exemption applications for new nonprofits and participated in several complex acquisitions involving the partnership tax laws.Carla was also a law professor at Southern Methodist University College of Law in Dallas, Texas. She taught courses as diverse as the introductory estates and trusts class and the exempt organizations class in the graduate tax program. Carla also taught for one year at Southern Illinois University in Carbondale, Illinois. There her courses included wills and trusts, income taxation of estates and trusts, and partnership and corporate tax law.After graduating from law school, Carla worked at the law firm of King & Spalding in Atlanta, Georgia. While at King & Spalding, she was a member of the corporate and tax groups.Carla obtained her LL.M. in Taxation from the University of Miami School of Law and her J.D with high honors from the University of Florida College of Law. She received a Bachelor of Art's degree from Duke University where she graduated magna cum laude in 1974. Bloomberg BNA Portfolios and publications:863 T.M., Charitable Contributions: Income Tax Aspects (co-author)521 T.M., Charitable Contributions: Income Tax Aspects (co-author)462 T.M., Unrelated Business Income Tax (author)465 T.M., Debt-Financed Income (Section 514) (author)517 T.M., Scholarships and Educational Expenses (co-author)744 T.M., Taxation of Cooperatives and Their Patrons (author)607 T.M., Farm and Ranch Expenses and Credits (author)539 T.M., Net Operating Losses — Concepts and Computations (author)


Angela Gilmore 

Angela Gilmore, B.A., Houghton College (1985); J.D., University of Pittsburgh School of Law (1988); Faculty Fellow, University of Iowa College of Law (1990-1992).


Jonathan E. Gopman 

Jonathan E. Gopman, shareholder, Greenberg Traurig, P.A.; B.A., University of South Florida; J.D., The Florida State University College of Law (with High Honors); Masters of Law in Estate Planning, University of Miami; member, The Florida Bar (Real Property, Probate and Trust Law Section and Tax Section); North Carolina State Bar; frequent lecturer and author and co-author of numerous articles on tax and estate planning topics. 


Carol A. Harrington 

Carol A. Harrington, B.S., summa cum laude, University of Illinois; J.D., magna cum laude, University of Illinois Law School; Section of Real Property, Probate and Trust Law, American Bar Association: Section Council, 1992–1996, Chair, Committee on Generation-Skipping Transfers: Legislation and Regulations, 1987–1992; Fellow, American College of Trust and Estate Counsel, Board of Regents 1999-2005; member, Illinois State Bar Association; member, Trust Law Committee, Chicago Bar Association; co-author, Harrington, Plaine & Zaritsky, Generation-Skipping Transfer Tax, Warren, Gorham & Lamont (2001); contributor to various legal publications on estate planning matters and lecturer at various tax and estate planning institutes.


James K. Hasson 

James K. Hasson, Jr., B.A. and J.D., Duke University; Order of the Coif and Comments and Project Editor of Duke Law Journal; member of State Bar of Georgia; member of American, District of Columbia, and Atlanta Bar Associations; former Chair of the Exempt Organizations Committee of Tax Section of American Bar Association; member of Foundation Lawyers Group, National Association of College and University Attorneys, National Health Lawyers Association, and American Academy of Hospital Attorneys; Partner at Sutherland, Asbill & Brennan LLP, representing closely-held businesses, universities, private foundations, hospitals and other religious, charitable and educational organizations. 


L. Paul Hood 

L. Paul Hood, Jr., B.S., Louisiana State University (1982); J.D., Louisiana State University (1986); M.L.T., Georgetown University Law Center (1988); member, American and Louisiana State Bar Associations; fellow, American College of Trust and Estate Counsel; contributor, Loyola (N.O.) Law Review, ACTEC Probate Journal, Estate Planning, Journal of Practical Estate Planning, Probate Law Reporter, Charitable Gift Planning News, Tax Management Estates, Gifts and Trusts Journal, Leimberg Information Services, Inc., Louisiana Bar Journal; Editor, The Louisiana Estate Planner; co-author, Louisiana Wills & Trusts. 


Andrew H. Hook 

Andrew H. Hook, CELA, CFP®, J.D., (1975), University of Virginia School of Law, is the President of the Hook Law Center. He practices in the areas of estate planning, elder law, estate and trust administration, Medicaid asset protection planning, and special needs trusts. Mr. Hook is certified as an Elder Law Attorney by the National Elder Law Foundation. He is a Fellow of the American College of Trust and Estate Counsel and a Fellow of the National Academy of Elder Law Attorneys. Additionally, Mr. Hook is the co-author of Representing the Elderly or Disabled Client, published by Thomson Reuters. He is a former President of the Special Needs Alliance, an organization of attorneys serving the needs of persons with disabilities. Mr. Hook is also a Certified Financial Planner™ professional. He is listed in the Best Lawyers of America registry.


Craig L. Janes 

Craig L. Janes, Principal, National Director of Estate, Gift and Trust Services, Deloitte & Touche. B.S., Accounting, Utah State University (summa cum laude, valedictorian) (1985); M.P.A., University of Texas at Austin (1988). Certified Public Accountant, Texas. Member, AICPA. Editorial Board, Estate Planning (WG&L). Frequent writer and speaker on estate and post mortem planning and estate administration topics.


Cheryl Kemp 

Cheryl Kemp, B.S., University of Utah (1976); J.D., University of Denver (1982); LL.M. in Taxation, New York University (1987), licensed Certified Public Accountant in State of New York.


Kevin N. Kemp 

Kevin N. Kemp, B.A., University of Utah (1976); J.D., Georgetown University Law Center (1979); LL.M. in Taxation, New York University (1983); member, Colorado and New York State Bars. 


Barbara L. Kirschten 

Barbara L. Kirschten, B.A., University of Pennsylvania (summa cum laude); Honours B.A., Cambridge University; Ph.D., M.A., Harvard University; J.D., Northwestern University; member, New York and District of Columbia Bars; former member, Steering Committee District of Columbia Bar Association Taxation Section and former Chair, Exempt Organizations Committee; Co-Chair, Subcommittee on Museums of Other Cultural Organizations, Exempt Organizations Committee, ABA Section of Taxation; author, The Nonprofit Corporation Forms Handbook; co-author, Federal and State Taxation of Exempt Organizations.


Daniel C. Knickerbocker 

Daniel C. Knickerbocker, Jr., (Deceased), A.B., Syracuse University (1940); J.D., Cornell University (1950); Advanced Management Program, Harvard University Graduate School of Business Administration (1969). Member of the New York and Massachusetts Bars. Member, American Bar Association; Association of the Bar of the City of New York; American Law Institute; Association of Life Insurance Counsel; Society of American Law Teachers.


Gary R. Lee 

Gary R. Lee, B.A., cum laude, University of Connecticut; J.D., McGeorge School of Law, University of the Pacific; L.L.M. in taxation, Boston University School of Law; Member California State Bar; Member Massachusetts State Bar; Certified Public Accountant (CPA); Certified Financial Planner (CFP); field experience as an Advanced Sales Attorney advising on life insurance purchases; Author/Co-author of various life insurance articles in tax publications; Speaker at various life insurance forums. Currently in practice with Sterling Resources, Ltd., of Hingham, Massachusetts.


Henry J. Lischer 

Henry J. Lischer, Jr., University of Iowa (B.B.A., 1967; J.D., 1970); New York University (LL.M. in Taxation, 1974); Judge Advocate, U.S. Marine Corps, 1970–73; Associate, Lillick, McHose & Charles, Los Angeles, California, 1974–75; Professor of Law, University of Alabama, 1975–78; Professor of Law, Southern Methodist University, 1978–present; Counsel, Malouf Lynch Jackson & Swinson, Dallas, Texas, 1982–84, 1985–present; Professor-in-Residence, Office of Chief Counsel, Internal Revenue Service, Washington, D.C., 1984–85; Fellow, American College of Tax Counsel; Academic Fellow, American College of Trust and Estate Counsel. 


Elena Marty-Nelson 

Elena Marty-Nelson, B.A., University of Miami (1980); J.D., Georgetown University Law Center (1983); LL.M. (Tax), Georgetown University Law Center (1986); Institute Fellow, Harrison Institute for Public Law Georgetown University Law Center (1990-1991).


Jennifer Jordan McCall


Laura H. Peebles 

Laura H. Peebles, Director, Deloitte & Touche. B.S., Accounting, University of New Orleans (summa cum laude) (1987); Certified Public Accountant, District of Columbia and Louisiana (Elijah Watts Sells Award 1988); Personal Financial Specialist. Member, AICPA and State Society of Louisiana CPAs. Editorial Board, Planned Giving Design Center. Frequent writer and speaker on estate planning and charitable planning topics. 


Jeffrey N. Pennell 

Jeffrey N. Pennell; 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  


John R. Price 

John R. Price, B.A., University of Florida (1958); LL.B., New York University School of Law (1961); Member of the Bars of California (inactive) and Washington; Of counsel, Perkins Coie LLP, Seattle, Washington (1976-2004); McCutchen, Doyle, Brown & Enersen, San Francisco, California (1961-69); Reporter for ACTEC Commentaries on Model Rules of Professional Conduct (1993, 1995 editions); Associate Professor (1969-72), Professor (1972-1996), Dean (1982-89), University of Washington School of Law; Visiting Professor, University of Michigan School of Law (1982), University of Florida College of Law (1989); Adjunct Professor, University of Miami Graduate Program in Estate Planning (1994, 2003, 2004); Christensen Visiting Fellow, St. Catherine's College, Oxford, England (1995); Author, Contemporary Estate Planning (Little, Brown 1983), Price on Contemporary Estate Planning (Little, Brown 1992; 2d ed., Aspen Publishing 2000); Fellow and former Regent, American College of Trust and Estate Counsel; Member, American Law Institute; Life Fellow, American Bar Foundation; Emeritus Member, Advisory Committee for Philip E. Heckerling Institute on Estate Planning. 


Celia Roady 

Celia Roady,  undergraduate degree from Duke University in 1973, law degree from Duke University in 1976 and LL.M. from Georgetown University in 1979; partner in the Tax Practice of Morgan, Lewis & Bockius, LLP, resident in the Washington, D.C., office; published extensively in various journals on exempt organizations; chairs the annual conference on “Representing and Managing Tax-Exempt Organizations,” sponsored by the Georgetown University Law Center;  frequent speaker for the American Bar Association (ABA), American Law Institute, American Society of Association Executives, and other nonprofit conferences and symposia; past chair of the Exempt Organizations Committee of the ABA's Taxation Section; served on the Council of the Section; former member of the Legal Section Council of the American Society of Association Executives and a Fellow with the American College of Tax Counsel; has served as chair of the Exempt Organizations Committee of the District of Columbia Bar Association Tax Section, chair of the D.C. Bar's Council on Sections, and as a member of the Steering Committee of the D.C. Bar Tax Section.


Eloisa C. Rodriguez-Dod 

Eloisa C. Rodriguez-Dod, B.B.A., University of Miami (1980); M.B.A., Florida International University (1983); J.D., University of Miami (1990).


Howard D. Rosen 

Howard D. Rosen, 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.


Gideon Rothschild 

Gideon Rothschild, 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.  


John P. Sare 

John Sare, Esq., Partner, Patterson, Belknap, Webb & Tyler LLP (2004- ); Milbank, Tweed, Hadley & McCloy LLP (1991-2004, partner 2000-2004); Lecturer in Law (Seminar in Law and the Visual Arts), Columbia University School of Law (2001- ); Columbia University School of Law (J.D. 1990; Harlan Fiske Stone Scholar); Staff, Columbia-VLA J. L. & Arts; Southern Methodist University (B.A. summa cum laude 1986; Phi Beta Kappa); Member: Association of the Bar of the City of New York, Committee on Art Law (1995-98), Committee on Non-Profit Organizations (member, 1992-95; secretary, 1998-2001). Publications include: “A Primer on the Law of Cy Pres and Equitable Deviation” (American Law Institute — American Bar Association Conference on Legal Problems of Museum Administration) (2004); “Non-Profit Contracts: On a Budget, On a Mission & On a Tightrope,” Profitable Information for the Non-Profit (Association of the Bar of the City of New York) (2003); “Not ‘SO’ Fast: The Supporting Organization as a Vehicle for Charitable Giving” (Practising Law Institute) (2003); “Facing Important Legal Issues,” Splendid Legacy: The Guide to Creating Your Family Foundation (National Center for Family Philanthropy) (2002); “ ‘Transparency’ Means Greater Accountability for Non-Profits,” Trs. & Ests. (Sept. 2000) (with Carolyn C. Clark); “More Disqualified Persons Among Us: Living with Intermediate Sanctions,” NYU 26th Conference on Tax Planning for 501(c)(3) Organizations (1998); “Income-Producing Activities of U.S. Museums: Where Does Charity Stop and Commerce Begin?”, Int'l Legal Practitioner (Sept. 1996) (with Carolyn C. Clark); “Art for Whose Sake? An Analysis of Restricted Gifts to Art Museums,” Columbia-VLA J. L. & Arts (Spring 1989). 


Jeffrey A. Schoenblum 

Jeffrey A. Schoenblum, A.B., Johns Hopkins University (1970); J.D., Harvard Law School (1973); professor, Vanderbilt University Law School (1977-present); author, “Reaching for the Sky or Pie in the Sky: Is U.S. Onshore Trust Reform an Illusion?” in Extending the Boundaries of Trusts and Other Ring-Fenced Funds in the Twenty-First Century (Kluwer); author, Multistate and Multinational Estate Planning, 2 vols. (Aspen 1999 & 2002 Supp.); author, Page on Wills: Annual Supplement (Anderson); author, Multistate Guide to Estate Planning (Aspen 2003); author, “Fiduciary Duty and the Direct-Derivative Distinction in the Takeover/Merger Context” in L'Alambicco Del Comparatista: Amministratori: Fiduciari—Ma Di Chi? (2001); editor, A Guide to International Estate Planning (ABA 2000); author, “Conflict of Laws; Trusts and Civil Law; Situs Wills—The American Perspective” in International Estate Planning (1996); author, Preface, Global Estate Planning (Kluwer 1995); author, “The Use of Offshore Trusts by Residents or Nationals of Civil Law Jurisdictions” and “Property Ownership and Succession Planning for the Foreign National: Conflicts of Law; Recognition of Trusts and Testamentary Dispositions; Marital Property Rights and Forced Heirship” in International Wealth Transfer Techniques—1990s and Beyond (1995); co-editor, International Estate Planning (ABA 1991) (with D. Kozusko); author, “The Adaptation of the Asset Protection Trust for Use by the Multinational Corporation—The American Perspective” in Commercial Aspects of Trusts and Fiduciary Obligations (Clarendon 1992). 


Douglas L. Siegler 

Douglas L. Siegler, partner, Sutherland; B.A., cum laude, Princeton University; J.D., with honors, Duke University School of Law; member, District of Columbia Bar and Maryland Bar; Fellow of the American College of Trust and Estate Counsel; American Bar Association Section of Taxation (Estate and Gift Tax Committee); frequent lecturer at various estate and tax planning seminars; author of numerous magazine and journal articles.


Georgiana J. Slade 

Georgiana J. Slade, A.B., Duke University (1982); J.D., Harvard Law School (1985); partner, Milbank, Tweed, Hadley & McCloy (1995–); fellow, American College of Trust and Estate Counsel; chair, Committee on Legislation, Trusts & Estates Section, New York State Bar Association (1998–); co–chair, Estates & Trusts Committee, Tax Section, New York State Bar Association (1995); affiliate, American Academy of Hospital Attorneys; member, Duke University Estate Planning Council; member, New York State Bar Association (1986–); member, American Bar Association (1986–); member, New York State Bar.


Christopher G. Stoneman 

Christopher G. Stoneman, B.A. (law), Cambridge University (1949); LL.B., University of Virginia (1957); M.A., New York University (1989); member, New York and Vermont Bars; lecturer, Vermont Law School (1986–1995); fellow, American College of Trusts and Estates Counsel; author of several Portfolios in the estate planning field.


John C. Stophel 

John C. Stophel (deceased), Duke University (1944–1945); B.S. in Business Administration, Bob Jones University (1949); M.S. in Accounting, University of Tennessee (1950); LL.B., McKenzie College of Law (1955); Certified Public Accountant (TN); member, State Bar of Georgia (1953) and Tennessee Bar (1955); admitted to United States Tax Court and the Supreme Court of the United States. DECEASED.


Derry W. Swanger 

Derry W. Swanger, University of Texas at Austin (B.B.A, Accounting, with highest honors, 1981), Southern Methodist University School of Law (J.D. 1984); Partner, Giordani, Schurig, Beckett & Tackett, LLP; Board Certified in Estate Planning and Probate Law, Texas Board of Legal Specialization; past Chair, American Bar Association Section of Taxation's Estate and Gift Tax Committee; Fellow, American College of Trust and Estate Counsel; member, Travis County Bar Association and State Bar of Texas; practice focusing primarily on traditional and sophisticated estate planning and asset protection strategies, with extensive experience in probate, charitable giving, and tax-exempt organizations.


Eric R. Tausner 

Eric Tausner, B.A., University of Pennsylvania; J.D., University of Virginia; partner of law firm of Lindquist & Vennum, P.L.L.P.


Gerald B. Treacy 

Gerald B. Treacy, Jr., B.A., Rider College (1973), summa cum laude; J.D., University of California at Los Angeles School of Law (1981), Order of the Coif; Gibson Dunn & Crutcher, Los Angeles, California (1981-82); Perkins Coie, Seattle and Bellevue, Washington (1982-94, partner 1991-94); McGuire Woods Battle & Boothe, Tysons Corner, Baltimore and Washington, D.C. (partner, 1994-96); Author, 871 T.M., Supporting Organizations; Author, Washington Guardianship Law, Administration and Litigation (3d ed. 1997); Fellow, American College of Trust and Estate Counsel; member of the Bar of California (inactive), and member of the Bars of District of Columbia and Washington State.


John R. Washlick 

John R. Washlick, member, Cozen O'Connor; B.S. University of Rhode Island (1978); J.D. Southwestern University School of Law (1986); LL.M. (Taxation) Georgetown University Law Center (1990); Adjunct Professor of Law, Widener University School of Law – Health Law Institute, Wilmington, Delaware; Adjunct Professor of Law, Villanova University School of Law (Masters in Taxation Program), Villanova, Pennsylvania; member, Pennsylvania and New Jersey Bar Associations; American Bar Association, Section of Taxation; member, American Health Lawyers Association, Chair of the Hospital and Health Systems Practice Group (2003–2006); member, Health Care Compliance Association; Certified Public Accountant (Pennsylvania) and contributor to various tax publications on issues affecting nonprofit healthcare organizations. 


Craig Wilkey 

Craig Wilkey, B.A., Tufts University; M.B.A., Northeastern University; Certified Life Underwriter (CLU); Chartered Financial Consultant (ChFC); Fellow of the Life Office Management Association; Active participant in industry educational programs.


Edward P. Wojnaroski 

Edward P. Wojnaroski, Jr., partner, Williams, Coulson, Johnson, Lloyd, Parker & Tedesco, LLC; B.A. Washington & Jefferson College, J.D. University of Pittsburgh School of Law, M.S. (Tax) The American University, Certified Financial Planner™; author, “Family Owned Business Exclusion,” 146 Pittsburgh Legal Journal No. 6 (June 1998),“Tax Aspects of Private Annuities, Part I,” 22 Tax Mgmt. Est., Gifts, & Tr. J. 119 (May-June 1997), featured article: Tax Mgmt. Financial Planning J., Vol. 12, No. 8 (July 19, 1997) “Tax Aspects of Private Annuities, Part II,” 22 Tax Mgmt. Est., Gifts, & Tr. J. 120 (July-August 1997), featured article: Tax Mgmt. Financial Planning J., Vol. 12, No. 9 (Aug. 19, 1997); Adjunct Professor, Duquesne University's Master of Science in Taxation Program; Member: Duquesne University's Master of Science in Taxation Advisory Board; Member: Pennsylvania, District of Columbia, and Georgia Bars; Member: American, Pennsylvania, and Allegheny County Bar Associations, Council Member; Member: Financial Planning Association; Judge Advocate, United States Marine Corps (1991-1996), United States Marine Corps Reserve (1996-present); Member: U.S. Supreme Court; U.S. Court of Appeals for the Third Circuit; U.S. Court of Federal Claims; U.S. Tax Court; U.S. Court of Appeals for the Armed Forces; U.S. District Court for the Western District of Pennsylvania.


Jeffrey A. Zaluda 

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 Journal and 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 

Howard M. Zaritsky, 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. 


Diana S. C. Zeydel 

Diana S.C. Zeydel, LL.M., New York University School of Law, 1993; J.D., Yale Law School, 1986; B.A., summa cum laude, Yale University, 1982; elected to Phi Beta Kappa; shareholder, Greenberg Traurig, P.A., Miami, Florida; American College of Trusts and Estates Counsel (ACTEC): Fellow, Member, International Planning Committee, 2001-present; member, Estate and Gift Tax Committee, 2005-present, member, Program Committee, 2002-2004, member, Nominating Committee, 2001-2002; American Bar Association: co-Chair, Generation-Skipping Tax Committee of the Real Property, Probate and Trust Law Section, 2001-present. The Florida Bar: member, Executive Counsel, Circuit Representative; Miami City Ballet: member, Community Development Board, Chair, Planned Giving Committee; admitted to practice in Florida and New York.


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