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 L. Silverstein is the founder of Silverstein and Mullens, which later became part of Buchanan Ingersoll & Rooney PC. He concentrates his practice in estate planning, nonprofit organizations, charitable contributions and representation before the Internal Revenue Service and Treasury Department.
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.
Lisa M. Starczewski, Esq., Co-Chair; Counsel, Buchanan, Ingersoll & Rooney; J.D., Villanova University School of Law, summa cum laude; B.A., Smith College, magna cum laude. Lisa Marie Starczewski is Counsel in the tax department at Buchanan, Ingersoll & Rooney. She served as Editor-in-Chief of the Villanova Law Review (1987–88) and has practiced tax law with Morgan, Lewis & Bockius and Schnader, Harrison, Segal & Lewis. She has also taught in the LL.M program at Villanova University School of Law. Ms. Starczewski has authored more than 20 Bloomberg BNA Tax Management Portfolios in both the U.S. Income and Accounting series. She is also the author and co-author of numerous Bloomberg BNA Tax Practice Series chapters. She has received the Tax Management Distinguished Author Award and is co-chair of the following Bloomberg BNA Tax Management Advisory Boards: U.S. Income; Corporate Tax; Real Estate; Estates, Gifts & Trusts; Compensation Planning; U.S. International; and Transfer Pricing.
Byrle M. Abbin, CPA, Managing Director, Anderson Tax. Byrle Abbin has over 54 years of experience in tax practice. He is a nationally known authority in federal taxation, specializing in estate planning matters, specifically wealth succession planning and family business continuity for high net worth individuals. He has extensive experience with gift, estate and generation-skipping taxes, and income taxation of fiduciaries and beneficiaries. Before joining Andersen Tax, Byrle was a partner in an international professional services firm, where after serving clients for many years he became responsible for the firmwide Tax Competence Program and the firm’s National Tax Services Office. Education: J.D. Harvard Law School; B.B.A., Accounting, University of Michigan.
Steve R. Akers, Esq., Bessemer Trust, Dallas, TX. Steve R. Akers, JD, is a Managing Director with Bessemer Trust in Dallas, Texas, where he is Senior Fiduciary Counsel, Southwest Region. 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 and continues to serve on various committees of that Section. He is a Fellow of the American College of Trust and Estate Counsel, and currently serves as a member of the Executive Committee, Regent, and Chair of the Business Planning Committee. He is a past editor of the ACTEC Law Journal. He is also 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 Action Act of 2010.
Christine L. Albright, Esq., Partner, Holland & Knight LLP; J.D., University of Michigan Law School magna cum laude; B.A., University of Michigan, B.A., with high distinction. A partner at 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. See more at: http://www.hklaw.com/Christine-Albright/#sthash.4QSEXKPS.dpuf.
N. Todd Angkatavanich, Esq., Partner, Withers LLP. Todd’s practice is focused on tax, trusts and estates, and business succession matters for affluent individuals and their families. 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.
Ronald D. Aucutt, Esq., J.D., University of Minnesota Law School (1975), magna cum laude; B.A., University of Minnesota (1967), summa cum laude. Ron is the Co-chair of McGuireWoods' private wealth services group, and was named 2012 "Washington, D.C., Trusts and Estates Lawyer of the Year" by Best Lawyers. The Washingtonian recognized him as one of Washington's 31 "Best Lawyers" (December 2011) and as one of the top 30 "Stars of the Bar" (December 2009). He holds Chambers USA's "Band 1" ranking for Wealth Management, and in 2009, he was elected to the National Association of Estate Planners and Councils Estate Planning Hall of Fame as a Distinguished Accredited Estate Planner. He was also awarded the 1995-1996 Estate Planner of the Year Award by the Washington, D.C., Estate Planning Council. His biography appears in Who's Who in America, Who's Who in American Law, and Who's Who in the World. He is also listed in the Best Lawyers in America in Litigation & Controversy – Tax, Tax Law, and Trusts and Estates.
Kathleen Ford Bay, Esq., J.D., The University of Texas at Austin, (1979) high honors, Order of the Coif (Top Ten Class Rank); B.A., English & Behavioral Sciences, Rice University (1974). A partner at Lippincott Phelan Veidt PLLC in Austin, Texas, Kathleen Ford Bay represents individuals with questions and issues related to their own Wills and, when helpful to the clients, revocable management trusts, and related planning for potential disability and documents like financial powers of attorney, medical powers of attorney, and living wills. Kathleen is Board Certified in Estate Planning and Probate by the Texas Board of Legal Specialization. Kathleen's practice focuses on Estate and Disability Planning; Probate Law; Elder Law; Trusts & Estates; Federal, Estate, and Gift Taxation; Guardianships; and Fiduciary Defense and Disputes (often representing the beneficiary of an estate or the trustee who wants to obtain information and understand the administration of the estate or trust). With proper tax planning, she assists individuals in minimizing and even avoiding estate and gift taxes. Kathleen also represents non-profit organizations, primarily 501(c)(3) charities, in their everyday dealings (contracts, insurance, etc.), their dealings with the state (franchise and sales tax exemptions), and Federal government (recognition and maintenance of tax-exempt status, unrelated business taxable income, etc.).
Marc S. Bekerman, Esq., LL.M., Taxation, New York University School of Law (1995); J.D. Fordham University School of Law (1992); B.A., Mathematics, Binghamton University (1989). 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.
Dennis I. Belcher, Esq., B.A. from College of William and Mary, 1973; J. D., University of Richmond, 1976. A Partner at McGuireWoods, Dennis routinely represents high-net worth individuals, families and family offices on a variety of sensitive and complex estate and business planning matters. He also focuses his practice on estate and trust administration, charitable planning, and sensitive fiduciary litigation and dispute resolution. Dennis is past president of the American College of Trust and Estate Counsel and was previously chair of the American Bar Association's Real Property, Trust & Estate Law Section. He is a member of the Advisory Committee and a frequent speaker at the Heckerling Institute of Estate Planning sponsored by the University of Miami School of Law, ALI-ABA estate planning seminars, and numerous other seminars. He is a trustee of the Southern Federal Tax Institute and a member of the advisory board of BNA Tax Management, Estate, Gifts and Trusts magazine. In addition, he has been listed in Town & Country magazine as one of the top 45 estate planning lawyers in the United States. In 2012 he was ranked #1 Virginia Super Lawyer.
Turney P. Berry concentrates his practice in the areas of estate planning, fiduciary matters, and charitable planning. Mr. Berry is a Member of the Executive Committee and the Chair of Wyatt, Tarrant & Combs’ 26 lawyer Trusts, Estates & Personal Planning Service Team. Mr. Berry is a past Regent of the American College of Trust and Estate Counsel (ACTEC) and former President of the ACTEC Foundation, a Fellow of the American College of Tax Counsel, a member of the Joint Editorial Board for Uniform Trust and Estates Act, a Uniform Law Commissioner, a Member of the Advisory Board of Trusts and Estates Monthly, a Trustee of the Southern Federal Tax Institute, a member of the Advisory Council of the Heckerling Institute on Estate Planning, and a Vice-Chair of the Charitable Planning section for the ABA Section of Real Property, Trust and Estate Law. He has been certified as an Accredited Estate Planner® (AEP®) by the National Association of Estate Planners & Councils [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, a past chair of the Louisville Bar Association Probate and Estate Planning Section, 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. He is a member of the Louisville Estate Planning Council, Kentuckiana Planned Giving Council, an adjunct member of the American Association of Life Underwriters, and is a member of the Legal Advisory Committee of the Council on Foundations. Mr. Berry is the author or co-author of three Tax Management Portfolios: Estate Tax Deductions - Sections 2053 and 2054; Private Foundations - Self Dealing - Section 4941; and Taxable Expenditures - Section 4945. In addition he is co-author of Trust Law in Kentucky (in progress) and his frequent articles have appeared in numerous journals and magazines. Mr. Berry is Chair of the Center for Interfaith Relations, a Director of the Kentucky Opera, Actors Theatre of Louisville, Fund For the Arts, Muhammad Ali Center, the James Graham Brown Cancer Center, and a Member of the Honorable Order of Kentucky Colonels. He is a member of Louisville Downtown Rotary, and is a past President of the Daily Bread Sunday School Class at Christ Church United Methodist. A native of Tennessee, Mr. Berry received his B.A. and B.L.S. in 1983 from the University of Memphis and his J.D. in 1986 from Vanderbilt University.
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). Mr. Brody is a Partner at Bryan Cave LLP, an international law firm, resident in the St. Louis office, and member of its Private Client Service Group and its Technology, Entrepreneurial & Commercial Practice Client Service Group. He is an adjunct professor at Washington University School of Law, teaching Estate Planning and Drafting, and a visiting adjunct professor at the University of Miami Law School, teaching a course on Life Insurance. Mr. Brody is author or co-author of numerous articles and books on the use of life insurance in estate and employee benefit planning, including two books for the National Underwriter Company, and a number of volumes in the ABA Insurance Counselor Series. He is a fellow, American College of Trust and Estate Counsel (ACTEC) and American College of Tax Counsel and a frequent participant at ALI-ABA and Society of Financial Professionals programs and teleconferences. He is a frequent speaker at all of the major life insurance industry programs (including the MDRT, the Top of the Table, AALU and the International Forum), many local estate planning council meetings, a number of state bar association conferences, and many national estate planning programs. He is a member of the Advisory Committee for the Philip E. Heckerling Institute on Estate Planning of the University of Miami School of Law; member, Editorial Boards of BNA Tax Management's Estates, Gifts, and Trusts Journal, and the Society of Financial Service Professionals Journal of Financial Services Professionals; designated, Accredited Estate Planner by the National Association of Estate Planners and Councils, and one of 10 individuals awarded its Distinguished Accredited Estate Planner designation in the initial class, in 2004; and co-creator and co-editor of the AALU WRNewswire.
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., Wells Fargo Bank, N.A.; B.A., San Francisco State University, 1987; J.D., Hastings College of the Law, 1991. Christopher P. Cline, Esq. is Wells Fargo Bank’s Senior Regional Fiduciary Manager for Oregon and SW Washington. Before joining the financial services industry, he practiced estate planning law for more than 15 years. Chris is a fellow of the American College of Trust and Estate Counsel. He has written The Law of Trustee Investments and Disclaimers in Estate Planning (2d Ed.) for the American Bar Association, a book on Oregon trust law, and numerous articles in national publications. As well as his work with Wells Fargo, Mr. Cline is the Past President of the Estate Planning Council of Portland and of the Estate Planning and Administration Section of the Oregon State Bar. Prior to joining Wells Fargo, Chris was a Partner in the Estate Planning practice of Holland & Knight LLP and a Partner at Lane Powell PC.
Robert T. Danforth, Professor of Law, Washington and Lee University; B.A., Washington University (1980); J.D. with High Honors, Duke University (1986. A Professor of Law at the Washington and Lee University School of Law, Robert Danforth is admitted to practice in District of Columbia, North Carolina, and Virginia. His extensive experience has included the following: summer associate, Arnold & Porter, Washington, D.C., Summer 1985; summer associate, Hunton & Williams, Raleigh, N.C., and King & Spalding, Atlanta, Summer 1986; law clerk to Judge Stephanie K. Seymour, U.S. Court of Appeals for the Tenth Circuit, 1986-87; Adjunct Assistant Professor, University of Tulsa College of Law, Fall 1986; associate, Arnold & Porter, Washington, D.C., 1987-91; associate, 1992-97, Of Counsel, 1997, McGuire, Woods, Battle & Boothe, L.L.P., Charlottesville and Tysons Corner, Va.; Lecturer, University of Virginia School of Law, 1995-97; Assistant Professor of Law, Washington and Lee University, 1997-2002; Associate Professor of Law, Washington and Lee University, 2002-2006; Professor of Law, Washington and Lee University, 2006 - current; Associate Dean for Academic Affairs, 2007-2012; Visiting Professor of Law, College of William & Mary, 2004; Law Alumni Association Fellow in Teaching Excellence, Washington & Lee University, 2004-2005; Alumni Faculty Fellow, 2005-2006.
Julia B. Fisher, Managing Director, JPMorgan Private Banking; LL.M., Taxation, Villanova University School of Law; J.D., Indiana University-Purdue University; B.A., English & French Literature Indiana University Bloomington.
Julia is a Managing Director/Wealth Advisor at JPMorgan Chace & Co. where she has spent more than 13 years assisting ultra-wealthy clients on how to hold, manage and transfer their wealth across generations. She also works with clients’ professional advisors on estate planning, tax, family governance, philanthropy and fiduciary matters, and with other experts at JPMorgan Private Bank on how to handle investment management, banking, lending and trusts and estates, to provide an integrated approach to wealth management. Prior to joining JPMorgan she was a Partner with Erskin Wolfson Gibbon and Fisher in their Estates and Trusts practice. Ms. Fisher is a Fellow of the American College of Trust and Estate Counsel, a Member of Pennsylvania’s Joint State Government Commission, Advisory Committee on Decedents’ Estates Laws, and a former adjunct professor in the Graduate Tax Programs at both Villanova University and Temple University
Alan S. Halperin, Esq., Paul, Weiss, Rifkind, Wharton & Garrison LLP; LL.M., New York University School of Law (1991); J.D., Columbia Law School (1985); B.S.E., University of Pennsylvania (1982). A partner and co-chair of the Personal Representation Department, Alan Halperin counsels clients on a broad range of issues including estate planning and related tax work, estate and trust administration, tax and succession planning for family corporations and partnerships and charitable giving. Alan works closely with a variety of clients, including entrepreneurs, corporate executives, investment bankers, real estate developers, family offices and philanthropists to help them identify their objectives and provide creative and pragmatic solutions designed to meet their specific goals.
David A. Handler, Esq., Kirkland & Ellis LLP; J.D., Northwestern University School of Law; B.S., Finance, University of Illinois College of Commerce with highest honors. David A. Handler is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP. David 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 and WTTW11/98.7WFMT (Chicago public broadcasting stations). He is among a handful of trusts & estates attorneys listed in the top tier in Chambers USA: America's Leading Lawyers for Business in the Wealth Management category, is listed in The Best Lawyers in America and is recognized as an "Illinois Super Lawyer" by Super Lawyers magazine. The October 2011 edition of Leading Lawyers Magazine lists David as one of the "Top Ten Trust, Will & Estate" lawyers in Illinois as well as a "Top 100 Consumer" lawyer in Illinois.
T. Randolph Harris, Esq., McLaughlin & Stern, LLP; LL.M., New York University School of Law; J.D., New York University School of Law (1977); Princeton University (1974). After serving an appellate clerkship and engaging in practice at other firms in the New York area, Mr. Harris joined McLaughlin & Stern as co-chair of the Trusts & Estates Department in 2000. He is currently a partner with the firm and his practice relates primarily to estate planning, the administration of estates and trusts, and the resolution of controversies in the Surrogate’s Court. Mr. Harris is also an Adjunct Professor of Law at New York University, where he teaches Estate Planning in the Graduate Tax Law Program. He has chaired various committees of the Tax Section and the Real Property, Probate & Trust Law Section of the American Bar Association. He is a Fellow of the American College of Tax Counsel and a Fellow and former Regent of the American College of Trust and Estate Counsel, where he is a past Chair of its Committee on Fiduciary Income Taxes. He is a member of the American Law Institute and the Estates, Gifts and Trusts Advisory Board of Tax Management, Inc., a former director of the New York City Estate Planning Council, and a member of the Channel 13 Professional Advisors Board, the Anti-Defamation League Planned Giving Advisory Board, the Rockefeller University Committee on Trust and Estate Gift Plans, and the Princeton University Planned Giving Advisory Committee, and Co-Chair of the Simon Wiesenthal - New York Tolerance Center Professional Advisory Board, and the Museum of Art and Design Professional Advisory Committee.
Michael A. Heimos, Esq., Michael A. Heimos PC; J.D., University of Denver College of Law (1995); B.A., Benedictine College (1991) cum laude. Michael A. Heimos co-founded the firm of Dean & Heimos LLC in 1995 immediately after graduating law school, and since has continued with the firms of Mullin Dean & Heimos LLP, GTEC LLP, and currently as Michael A. Heimos P.C. His concentration is in counseling non-U.S. citizens anticipating U.S. temporary residency or immigration, and investing in U.S. properties and enterprises, as well as vice versa relating to U.S. citizens' outbound interests. Experience assisting these clients includes a variety of matters beyond crafting estate plans - such as counseling family offices on risk management, creating captive insurance programs and using other techniques that augment business efficiencies, interacting with financial institutions on tax and regulatory compliance, and establishing international charities.
Jerome M. Hesch, Esq., Berger Singerman LLP; J.D., University of Buffalo Law School; M.B.A., University of Michigan; B.A., University of Michigan. Jerome M. Hesch is an attorney, professor, author and speaker on estate planning and income taxation. He is of counsel with Berger Singerman LLP in Miami, Florida and is the Director of the Notre Dame Tax & Estate Planning Institute. Mr. Hesch spent several years working for the Internal Revenue Service Office of Chief Counsel in Washington, D.C. He was a law professor from 1975-1994 at the Albany Law School and the University of Miami School of Law. He is currently an adjunct professor of law at the University of Miami School of Law, Florida International University, Vanderbilt University, and Boston University. He is also a tax consultant for several law firms, including the Jeffrey M. Verdon Law Group in Newport Beach, California, and Oshins and Associates in Las Vegas, Nevada.
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; J.D., Harvard University Law School (1998) cum laude; Master of Taxation, George Washington University, School of Business and Public Management (1995) summa cum laude; A.B., Economics, Harvard College, 1991, magna cum laude. A Partner with Ivins, Phillips & Barker, Chartered, Carter provides tax advice and other guidance to domestic and foreign individuals and their closely held businesses. In addition to preparing wills and a wide variety of trusts, Carter has established family limited partnerships and limited liability companies and implemented the sale of family businesses to grantor and non-grantor trusts. He has administered estates, established private foundations, advised clients on pre- and post-nuptial agreements, provided post-mortem tax planning advice and represented taxpayers before the Internal Revenue Service in audits and appeals.
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.
Carol A. Kelley, Esq., Co-Secretary; Buchanan Ingersoll & Rooney PC.
Sharon L. Klein, Esq., Wilmington Trust, N.A.; Master of Laws, University of California Berkeley, Boalt Hall School of Law; Bachelor of Arts and Bachelor of Laws, University of New South Wales, Austrailia. Sharon Klein is Managing Director of Family Office Services and Wealth Strategies in the New York Metro Region for Wilmington Trust. Klein has more than 20 years of experience in the areas of trusts and estates, and philanthropic planning. Previously, she worked for Lazard Wealth Management, where she served as managing director and head of Wealth Advisory Services. Before that, she headed the Estate Advisement department at Fiduciary Trust Company International, and was special counsel in the Trusts and Estates Department at Rosenman & Colin (now Katten Muchin Rosenman LLP).
Donald D. Kozusko, Esq., Kozusko Harris Vetter Wareh LLP; J.D., Harvard Law School (1970) cum laude; B.A., Villanova University (1967) cum laude. A founding partner with Washington D.C. law firm Kozusko Harris Duncan, Don Kozusko counsels international and domestic entrepreneurs, investors, philanthropists and privately-held businesses in the tax and legal issues relating to their investments, business activities, estate planning and charitable endeavors. He has also served as a mediator and an advocate in disputes involving the control of privately-owned businesses, investment ventures and family trusts.
Johannes R. Krahmer, Esq., Morris, Nichols, Arsht & Tunnell.
Jerry, J. McCoy, Esq., Law Office of Jerry J. McCoy; J.D., Duke University; J.D., New York University. Jerry J. McCoy is an independent attorney in Washington, D.C., specializing in charitable tax planning, tax-exempt organizations and estate planning. He holds law degrees from Duke University and New York University. A Member of the American Law Institute and a Fellow of both the American College of Trust and Estate Counsel (ACTEC) and the American College of Tax Counsel, Mr. McCoy is listed in Who's Who in America, Who's Who in American Law, Who's Who in the World, SuperLawyers Washington and, for more than ten years, The Best Lawyers in America. A frequent presenter at planned giving, tax and estate planning seminars, he serves on the adjunct faculties at the Georgetown University Law Center and the University of Miami Law School. He is the past chairman of the Charitable Planning and Exempt Organizations Committee of ACTEC and former Group Chair of the Charitable and Exempt Organizations Group of the ABA Section of Real Property, Trust and Estate Law.
Elizabeth Carrott Minnigh, Esq., Co-Secretary; Buchanan Ingersoll & Rooney PC
Malcolm A. Moore, Esq., Davis Wright Tremaine LLP; LL.B., Harvard Law School (1962); B.A., Princeton University (1959) with honors. A Partner with Davis Wright Tremaine LLP in Seattle, Washington, Malcolm Moore is highly experienced in estate planning and related law and has a national reputation. He focuses on estate and trust matters, including wills and estate administration. Malcolm advises clients in critical tax matters, including gift, estate, and generation-skipping taxation, and trust and estate income taxes.
Michael D. Mulligan, Esq., Lewis, Rice & Fingersh, L.C.; B.A., Amherst College (1968) cum laude; J.D., Columbia University (1971). Michael D. Mulligan is the Co-chair of the Lewis, Rice & Fingersh, L.C.'s estate planning department. He is a principal originator of the sale to defective trust for an installment note technique, an estate planning strategy which is now widely used by estate planners nationally. Prior to joining Lewis, Rice & Fingersh, Mr. Mulligan served as a law clerk to Hon. William H. Webster, then U.S. District Judge, E.D.Mo., subsequently Director of both the Federal Bureau of Investigation and the Central Intelligence Agency.
Richard W. Nenno, Esq., Wilmington Trust Company; J.D., Harvard Law School; A.B., Princeton University - Woodrow Wilson School of Public and International Affairs. Richard W. Nenno, Esq., is an Administrative Vice President and Trust Counsel in Wealth Advisory Services at Wilmington Trust Company, Wilmington, Delaware. Mr. Nenno has almost four decades of estate planning experience, is admitted to the practice of law in Delaware and Pennsylvania, and is a Distinguished Accredited Estate Planner. Prior to joining Wilmington Trust in 1982, he was an associate in the Estates Department of the Philadelphia law firm of Ballard, Spahr, Andrews & Ingersoll. Mr. Nenno is recognized as a national speaker and published authority on estate planning issues. He has spoken at the University of Miami 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, and the Southern California Tax and Estate Planning Forum. He is a member of the Delaware State Bar Association (Past Chair: Estates and Trusts Section); Estate Planning Council of Delaware, Inc. (Past President); American Bar Association, Section of Real Property, Trust & Estate Law, Member of Council and Section of Taxation; Philadelphia Bar Association.
Terrance S. Nunan, Esq., Parker, Milliken, Clark, O'Hara & Samuelian; J.D., University of California, Los Angeles School of Law (1974); B.A., History, Pomona College (1971) cum laude. Of Counsel with Parker Milliken, Terry Nunan is a specialist in probate, estate planning and trust law. A significant portion of his time is spent representing fiduciaries, beneficiaries and creditors in contested probate, trust and conservatorship matters. He also represents executors and trustees in post death administration proceedings including formal probate proceedings, spousal property petitions, trust proceedings and the preparation and audit of estate tax returns. Terry has special expertise in estate tax and fiduciary income tax matters and has successfully represented clients in both trial and appellate courts.
Anne J. O'Brien, Esq., Arnold & Porter, LLP.
Lynn K. Pearle, Esq., Arent Fox, LLP; LL.B., Boston College Law School; B.A., Smith College. Counsel at Arent Fox in Washington D.C., Lynn Pearle’s practice focuses on the preservation of wealth and the transfer of that wealth from generation to generation. During more than 30 years, Lynn has developed and employed creative techniques to meet the estate planning objectives of high net worth individuals.
Jeffrey N. Pennell, Emory University School of Law; B.S., Northwestern University (1971); J.D., Northwestern University (1975). Professor Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta, a position he has held since 1986. He is a member of the American Law Institute, and was an Adviser for the Restatements (Third) of Property (Wills and Other Donative Transfers), and the Restatement (Third) of Trusts, and a former member of the Council of the Real Property, Trust & Estate Section of the American Bar Association. He is an Academic Fellow and Former Regent of the American College of Trust and Estate Counsel, and an Academician of The International Academy of Estate and Trust Law. His various publications include student and practitioner texts, Bloomberg BNA Tax Management Portfolios, articles, institute chapters, and he is the successor author of Casner & Pennell on “Estate Planning” (8th ed.).
Nora E. Pomerantz, Esq., Duane Morris LLP; J.D., Temple University School of Law (1989) summa cum laude; B.A., Kenyon College (1976) cum laude. A Partner with Duane Morris, Nora Pomerantz regularly advises clients in the areas of estate planning, trust and estate administration, charitable giving and closely held business matters. She has extensive experience in sophisticated estate, gift and generation-skipping transfer tax planning and has worked with non-U.S. citizens to create effective estate plans under applicable international and U.S. tax laws. Ms. Pomerantz represents individuals, corporate fiduciaries and nonprofit organizations in a wide range of personal, tax and administrative matters, including advising charitable organizations in connection with their deferred giving programs. Ms. Pomerantz also has substantial Orphans' Court experience, having represented fiduciaries before the court in various matters, such as estate and trust accountings, will interpretation questions, and beneficiary disputes.
Susan Porter, Esq., Fiduciary Consultant; LL.M., New York University Law School; J.D., University of Wisconsin School of Law; A.B., Vassar College. Susan Porter is a lawyer with extensive expertise in diversified roles in the trust banking industry. As a senior bank executive she managed the estate and trust settlement, financial planning, closely-held business and tax departments. As a fiduciary subject matter expert, she contributed to the growth of private wealth management by lecturing and teaching at symposia for lawyers, bankers, clients and prospects. As a fiduciary consultant, she advises banks, trust companies, attorneys and family offices on fiduciary law and serves as an expert witness.
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. As Chair of Moses & Singer's Trusts & Estates and Asset Protection practices, Gideon Rothschild focuses on domestic and international estate planning and asset protection. He is a nationally-recognized authority on the use of offshore trusts and estate planning strategies for wealth preservation and succession planning. His practice also includes estate administration and the representation of clients in taxpayer disputes at the federal, state and local levels.
Donald Schapiro, Esq., Chapbourne & Parke LLP.
Keith Schiller, Esq., Schiller Law Group, A Professional Law Corporation. B.A., University of California, Los Angeles, 1971; J.D., University of California (Boalt Hall) 1974; M.B.A. in taxation, Golden Gate University, 1981. Keith Schiller is a nationally known attorney, award-winning author, and lecturer whose advice is sought by other practitioners to aid their clients with estate tax return preparation and defense. The author of more than three dozen published articles and 10 course texts for continuing professional education, Schiller has co-taught estate tax return preparation and audit defense with IRS estate tax attorneys, appeals officers, and managers since 1997. Keith is the author of the award-winning reference book, Art of the Estate Tax Return — Estate Planning At The Movies®, now in its Second Edition and published by Bloomberg BNA. The book reveals Keith’s best practice pointers, his insights from co-teaching with the IRS for 17 years, and practical recommendations from over 25 leading practitioners across the country who contributed to the book.
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.
Aen Walker Webster, Esq., Cochran Allan, 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.
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.
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