Title Sponsor
Richard J. Albrecht, J.D., LLM, TEP, Founding Partner
Albrecht & Barney, Irvine, California
Effective use of the generation-skipping transfer tax (“GSTT”) exemption – Don’t waste it!
Founding partner of Albrecht & Barney, Rick Albrecht is a Certified Specialist in Estate Planning, Trust and Probate Law by the State Bar of California Board of Legal Specialization. He received his law degree from the University of Minnesota Law School and his LL.M. (in Taxation) from the New York University Law School. Rick has been selected to the Southern California Super Lawyers list, which designates the top 5 percent of the lawyers in Southern California in each area of specialty. Rick has also been rated as an AV Preeminent Lawyer by Martindale Hubbell, the highest ranking available.
David Beeton, CPRIA, Assistant Vice President
Willis Towers Watson, Los Angeles, California
How Can Trustees and Fiduciaries Assess Property & Casualty Coverage for Beneficiaries?
David is an Assistant Vice President and Private Risk Advisor with the Private Client Group at Willis Towers Watson.
Mr. Beeton provides private risk management expertise to help families manage their unique exposures. The Private Client Group is dedicated to working with families & individuals who have complex needs and lifestyles including senior level executives, business owners, entrepreneurs, partners in professional service firms and members of multi generation wealthy families. David provides consultative recommendations and implements customized insurance programs that are designed to protect tangible personal assets and personal liabilities while also addressing personal security concerns. In the unfortunate event of a complex claims issue, he advocates on behalf of his clients with the insurance carriers to ensure prompt and fair settlement for his clients.
David has been involved in the insurance industry for over a decade. Prior to joining Willis Towers Watson, Mr. Beeton worked for Aon, Marsh & McLennan and Poms & Associates in both business development and account management roles. Throughout his career, David has maintained a focus on the private client insurance niche while developing a broad knowledge base surrounding commercial insurance and risk management.
David graduated from Loyola Marymount University in Los Angeles, CA with a Bachelors of Business Administration degree in Finance and Marketing.
Willis Towers Watson (NASDAQ: WLTW) is a leading global advisory, broking and solutions company that helps clients around the world turn risk into a path for growth. With roots dating to 1828, Willis Towers Watson has 40,000 employees serving more than 140 countries.
Cynthia D. Brittain, J.D., TEP, Partner
Karlin & Peebles, Los Angeles, California
US-China Planning
Cindy Brittain focuses her practice on high net worth multinational families and individuals who themselves and their global companies require expertise in sophisticated cross-border income and estate tax planning strategies. Working closely with family members, Cindy obtains a comprehensive understanding of their values and dynamics, ensuring that unique personal and business goals are achieved. Cindy’s extensive experience includes advising families on the complex issues relevant to pre-immigration planning, international corporate tax, and both international and domestic wealth and asset transfer strategies. Cindy also has extensive experience with cross border regulatory laws that affect U.S. domestic planning as well as with U.S. tax compliance under the several voluntary disclosure regimes.
Cindy previously worked at a major accounting firm within its international mergers and acquisitions group, and has continued to advise clients on the effective integration of their global business operations into the U.S. tax regime. Over the course of her career, she has worked with clients in Brazil, Saudi Arabia, Dubai, London, Hong Kong, Mainland China, India, and the United States to develop overall income and estate planning strategies on behalf of large global families.
Jere Doyle, J.D., LL.M., ACTEC, Senior Vice-President
BNY Mellon, Boston, Massachusetts
Section 6166 – To Defer or Not Defer, The Federal Estate Tax Attributable to a Closely Held Business; and
Are you planning a divorce? Then let’s figure out how to divide your IRAs and Qualified Plans
Jere Doyle is an estate planning strategist for BNY Mellon's Private Wealth Management group and a Senior Vice President of Bank of New York Mellon. He has been with the firm since 1981. Jere provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. Jere is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. He formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. Jere is the co-author of Income Taxation of Estates and Trusts, a law school casebook published in December, 2019 by Carolina Academic Press. He is also the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, a contributing author of Drafting Irrevocable Trusts in Massachusetts all published by Massachusetts Continuing Legal Education, a reviewing editor of the 1041 Deskbook published by Practitioner’s Publishing Company and a contributing columnist for Estate Planning Review – The Journal published by Wolters Kluwer and a member of its Editorial Board. Jere is a lecturer in law in the Graduate Tax Program at Boston University School of Law teaching courses in Exempt Organizations, Tax Aspects of Charitable Giving, Income Taxation of Estates and Trusts and the Tax Aspects of Marital Dissolution. Jere received a LL.M. in banking law from Boston University Law School, a LL.M. in taxation from Boston University Law School, a Juris Doctor from Hamline University Law School and a BS in accounting from Providence College. He is a Fellow of the American College of Trust and Estate Counsel (ACTEC). He served as president of the Boston Estate Planning Council and as a member of its Executive Committee and was a 20-year member of the Executive Committee of the Essex County Bar Association. He is also a member of the steering committee for the American Institute of Certified Public Accountants Advanced Estate Planning Program. He was named as the “Estate Planner of the Year” in 2009 by the Boston Estate Planning Council. In 2011 he was elected to the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner® (Distinguished). He has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC, Bloomberg and CNN.
Anne Gifford Ewing, Senior Vice President / Senior Trusts and Estates Specialist
Capital Group Private Client Services, Los Angeles, California
Give It Away, Give It Away, Give it Away Now: Quantifying the Value of Making Lifetime Exemption Gifts NOW
Anne Gifford Ewing is a Senior Vice President and Senior Trust and Estate Specialist with Capital Group Private Client Services, focusing on trust, estate, tax and personal planning matters. Prior to joining our firm in 2019, Anne spent more than a decade in private legal practice at Gifford, Dearing & Abernathy, LLP in Los Angeles, during which time she was recognized as Certified Specialist in Estate Planning, Trust & Probate Law by the California Board of Legal Specialization of the State Bar of California.
Anne received her JD from University of California Hastings College of the Law, and both her MA and BA from Stanford University. Before law school, Anne completed Capital Group’s multi-year management training program (TAP). Anne was the 2018-2019 President of the Los Angeles Estate Planning Council, and is a past board member of the Fiduciary Roundtable of San Gabriel Valley. Anne is a frequent speaker at various bar association and professional organization meetings. She is based in downtown Los Angeles.
Ashley Fontanetta, CAP, VP of Philanthropic Services
Whittier Trust, South Pasadena, California
Can I Really Do THAT with a Donor-Advised Fund? Creative Uses of DAFs for Planning
Ashley is a Vice President in Whittier Trust’s Philanthropic Services department, providing philanthropic advisement to our high net worth clients and management services for their foundations and donor-advised funds. Ashley provides comprehensive consulting services for clients who wish to begin a formal process of charitable giving, enhance their existing philanthropy or explore new opportunities to increase philanthropic impact.
Ashley brings to Whittier Trust a background in both financial services and nonprofit management. Prior to joining Whittier Trust, Ashley worked as a Financial Advisor, responsible for developing wealth management strategies for clients and their families. Prior to that, she spent several years as a director of a nonprofit organization serving chronically-ill youth in Los Angeles and the Bay Area.
She earned her Bachelor’s degree in International Relations from the University of Southern California and has completed advanced studies at USC’s School of Social Work and received her Chartered Advisor in Philanthropy designation from The American College. She is an active volunteer in the community, working with organizations that address homelessness, youth-mentorship and education.
Wendy S. Goffe, J.D., Partner
Stoel Rives LLP, Seattle, Washington
Planning for Addiction
Wendy Goffe has more than 25 years of experience counseling clients on estate planning issues. Her experience includes advising clients on matters including probate and trust administration, estate and gift taxation, charitable giving and nonprofit trusts and corporations, family-owned business succession and issues concerning unmarried couples. Wendy has extensive experience preparing prenuptial, postnuptial and cohabitation agreements.
Wendy is a regular speaker at local, regional and national events addressing a number of estate planning topics. She has also been interviewed by and written for many national publications.
Wendy was previously a contributor to Forbes.com, and her articles can be found here.
Before joining Stoel Rives, Wendy was a shareholder at Graham & Dunn PC and an attorney at Bogle & Gates.
Pegine E. Grayson, JD, CAP, SVP/Director of Philanthropic Services
Whittier Trust, South Pasadena, California
Can I Really Do THAT with a Donor-Advised Fund? Creative Uses of DAFs for Planning
Pegine is a Senior Vice President in Whittier Trust’s Philanthropic Services department, providing philanthropic advisement to our high net worth clients and management services for their foundations and donor-advised funds. Pegine advises clients on issues such as formalizing their philanthropy, strategic grantmaking and involving the next generation in charitable giving. She also provides turn-key, comprehensive foundation and DAF management services, shouldering all of the administrative responsibilities so clients can simply experience the joy of giving and the positive impact it has on their families.
Pegine brings a wealth of experience to Whittier Trust as an attorney in both private practice and nonprofit legal services. She previously served as the Executive Director of the Western Center on Law & Poverty, a well-respected, state-wide poverty advocacy organization, and as a management and Board consultant to nonprofit organizations throughout California. Pegine has extensive experience with private foundations, grants management, board development, nonprofit governance and administration, nonprofit financial management, organizational development, strategic planning, retreat facilitation and program evaluation.
Pegine received her law degree from the University of Southern California Law School, her Chartered Advisor in Philanthropy designation from The American College, and her Bachelor’s degree from Middlebury College. She is also trained as a mediator through the Los Angeles County Bar Association. Pegine serves on the Endowment Board of the Western Center on Law & Poverty and on the Advisory Board of Casa Treatment, a Pasadena-based residential and outpatient treatment center for women in recovery.
Jerome Hesch, Esq., ACTEC, Of Counsel
Meltzer, Lippe, Goldstein & Breitstone, LLP, Mineola, New York and Boca Raton, Florida
Deferring the Reporting of the Gain Realized From the Sale of an Appreciated Asset Using Related Party Installment Sales, Charitable Gift Annuities or Charitable Remainder Trusts;and
Increasing the Income and Estate Tax Benefits of the Preferred Partnership With Encumbered Real Estate by Future Leveraging
Jerome M. Hesch, Miami, Florida, serves as an income tax and estate planning consultant for lawyers and other tax planning professionals throughout the country. He is outside tax counsel to Meltzer, Lippe, Goldstein & Breitstone, LLP in Mineola, NY, Dorot & Bensimon, PA in Aventura, FL, The Jeffrey M Verdon Law Group in Newport Beach California, and Oshins & Associates in Las Vegas Nevada.
He is the Director of the Notre Dame Tax and Estate Planning Institute, this year scheduled for October 13 and 14, 2022, on the Tax Management Advisory Board, a Fellow of the American College of Trusts and Estates Council and the American College of Tax Council and is a member of the NAEPC Estate Planning Hall of Fame. He published numerous articles, Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its fourth edition.
He presented papers for the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute, the Southern Federal Tax Conference, and the New York University Institute on Federal Taxation, among others. He participated in several bar association projects, including the Drafting Committee for the Revised Uniform Partnership Act.
He was with the Office of Chief Counsel, Internal Revenue Service, Washington, D.C. from 1970 to 1975, and for the next 20 years was a full-time law professor at the University of Miami School of Law and the Albany Law School, Union University. He continues to teach courses as an adjunct professor of law and has taught courses for Vanderbilt University Law School, University of Miami School of Law Graduate Program in Estate Planning, University of Buffalo School of Law, Florida International School of Law and On-Line LL.M. Programs for University of San Francisco Law School and Boston University School of Law. From 1982 through 1992 he was the Director of the Graduate Program in Estate Planning at the University of Miami.
Andrew M. Katzenstein, J.D., LL.M., ACTEC, Partner
Proskauer Rose, LLP, Los Angeles, California
Year End and Gift Update: New Cases, Rulings and Legislation
Andrew M. Katzenstein is a partner at Proskauer Rose LLP, practicing out of the Los Angeles office. Andy’s practice involves estate, gift, and generation-skipping tax planning, income tax of trust planning, charitable tax and administrative matters, probate and post-death administration of living trust matters, and fiduciary litigation. He graduated from the University of Michigan in 1979 with high honors, and received his J.D. from the University of Michigan Law School in 1982 with distinction. In 1990, Andy received his LL.M in Taxation from the University of San Diego School of Law. Andy currently teaches in the LL.M Program at UC Irvine School of law and taught Estate and Gift Tax previously at USC Law School and UCLA School of Law. He has also taught at the University of San Diego and Golden Gate University LL.M programs. Andy is a member of the California and New York State Bars and the American College of Trust and Estate Counsel.
Paul S. Lee, J.D., LL.M., ACTEC, Chief Tax Strategist
Northern Trust, Chicago, Illinois
Top Planning Techniques Today (Finding Gems in the Ashes of the Dumpster Fire)
Paul S. Lee is the Chief Tax Strategist of The Northern Trust Company, within the Global Family & Private Investment Offices Group and Wealth Management division of Northern Trust. He is also a Senior Vice President and Managing Director of the company. Prior to joining Northern Trust, he was at Bernstein Global Wealth Management as National Managing Director, and a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP.
Paul is a Fellow of the American College of Trusts and Estate Counsel, has been inducted into the NAEPC Estate Planning Hall of Fame®, and designated an Accredited Estate Planner® (Distinguished). He was the American Bar Association Advisor to the Uniform Law Commission Uniform Fiduciary Income and Principal Act. Paul is a member of the American Bar Association, Florida Bar, and State Bar of Georgia.
Paul received a B.A., cum laude, in English and a B.A. in chemistry from Cornell University, and a J.D., with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; he also received an LL.M. in taxation from Emory University. Paul was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting.
A frequent lecturer and panelist on investment planning, tax and estate planning, Paul has spoken at the Heckerling Institute on Estate Planning, ACTEC National Meeting, Southern Federal Tax Institute, USC Institute on Federal Taxation, Southern California Tax & Estate Planning Forum, Notre Dame Tax and Estate Planning Institute, AICPA National Tax Conference, and the AICPA Advanced Estate Planning Conference. His articles have been published by The ACTEC Law Journal, Tax Notes Federal, Tax Notes International, BNA Tax Management Estates, Gifts & Trusts Journal, BNA Tax Management Memorandum, Estate Planning Journal, Trusts & Estates, Estate Planning & Community Property Law Journal, The Practical Tax Lawyer, Major Tax Planning, and the Emory Law Journal. Paul co-authored the law review article, “Retaining, Sustaining and Obtaining Basis,” which was awarded Outstanding Law Review Article in 2016 by the Texas Bar Foundation.
He is a member of the Advisory Committee of the Heckerling Institute on Estate Planning, Bloomberg BNA Estates, Gifts and Trusts Advisory Board, and the University of Florida Tax Institute Advisory Board. He proudly serves as an Admiral in the Great Navy of the State of Nebraska.
Michael D. Mulligan, J.D., ACTEC, Partner, Co-Chair Estate Planning Department
Lewis Rice, LLC, St. Louis, Missouri
Sale to an IDIT for a Promissory Note –The Best Estate Planning Strategy (Gimmick) Going
Michael D. Mulligan is Co-Chair of the Firm's Estate Planning Department. He is a principal originator of the estate planning strategy of sale to defective trust for an installment note, which is now widely used by estate planners nationally. Mike has been elected to the Estate Planning Hall of Fame® and has been awarded the Accredited Estate Planner® (Distinguished) designation by the National Association of Estate Planners & Councils. Prior to joining Lewis Rice LLC, he served as a law clerk to the Hon. William H. Webster, then U.S. District Judge, Eastern District of Missouri, subsequently Director of both the Federal Bureau of Investigation and the Central Intelligence Agency.
Mike is currently a member of the Editorial Board The Journal of Taxation, and he was formerly a member of the Editorial Boards of Estate Planning magazine and the Estates, Gifts & Trusts Journal. He has written numerous articles for these publications and other tax and professional journals. As a respected expert in his practice, he is a frequent lecturer on tax and estate planning subjects, and he has spoken at tax institutes and seminars across the country.
Mike is a fellow of the American College of Trust and Estate Counsel, and he is a member of the Estate Planning Council of St. Louis, the St. Louis Metropolitan Bar Association, the Missouri Bar, and the American Bar Association. He is a member of the Taxation Section and the Real Property, Probate, and Trust Section of the American Bar Association. Additionally, he is a member of the Taxation Section and the Probate and Trust Section of the Missouri Bar, formerly a Chairman of the latter section.
Mike is AV® Preeminent™ Peer Review Rated by Martindale-Hubbell, was selected by his peers for inclusion in The Best Lawyers in America® 1987-2022, and was selected for inclusion in Missouri & Kansas Super Lawyers® 2005 and 2007-2020.
Craig S. Redler, J.D., TEP
Law Offices of Craig S. Redler, Newport Beach, California
Opening Remarks & Announcements
Craig S. Redler has held positions with Amicorp in its offices in Auckland New Zealand and Miami Florida, and Southpac Trust International, Inc. with offices in the Cook Islands and Tauranga New Zealand. His responsibilities included serving as Trustee for off-shore trusts settled by high net-worth clients along with structuring bank accounts throughout various countries in Europe and Asia.
Redler was most recently with the Jeffrey M., Verdon Law Group in Newport Beach California. Prior to that, he was an original shareholder of the Law Offices of Redler & Seigel, P.C., an estate planning, tax planning and trust administration law firm serving the St. Louis metropolitan area. Prior to forming this firm, he was a litigator with Goffstein, Raskas, Pomerantz, Kraus & Sherman, L.L.C. in St. Louis.
Redler has also served as a Legislative Assistant to the Honorable Richard A. Gephardt, Majority Leader, U.S. House of Representatives, and was Systems Engineer for EDS/GM in Detroit Michigan, in addition to being a talk-radio host.
He earned his B.S./B.A degree from the University of Missouri, Columbia and his J.D. degree from the Washington University School of Law.
Redler is admitted to practice in California, Missouri and Illinois. He also is admitted to practice before the U.S. District Court, Eastern District of Missouri; U.S. District Court, Southern District of Illinois; and the U.S. Court of Appeals for the 8th Circuit. He has earned the prestigious designation of Trust and Estate Practitioner (TEP) from the Society of Trust and Estate Planners (STEP) where he serves as Chairman for the Orange County California chapter.
Jeff Ruderman, CFP, CEPA, Wealth Strategist
Capital Group Private Client Services, Los Angeles, California
Give It Away, Give It Away, Give it Away Now: Quantifying the Value of Making Lifetime Exemption Gifts NOW
Jeff Ruderman is a wealth strategist for Capital Group Private Client Services. He joined Capital Group in 2011 as a senior client relationship specialist, prior to joining Capital Group he spent over five years as an assistant vice president, senior private client associate with Bernstein Global Wealth Management. As a member of the Wealth Advisory Group, Jeff provides advice on various wealth planning topics, specializing in the areas of wealth transfer, charitable planning and working with private business owners.
Jeff earned a BA with Honors in International Finance and Marketing from the University of Miami and also studied International Business at the Hogeschool voor Economische Studies in Amsterdam. He holds a professional designation in personal financial planning from the University of Georgia and is a CFP®.
He is based in our Los Angeles office.
Brian K. Steadman, J.D., Partner
Solomon Dwiggins Freer Steadman, LTD, Las Vegas, Nevada
Nevada: Using Trusts in the Modern Wild West
Brian K. Steadman primarily focuses his practice in the areas of tax planning, estate planning, business planning and asset protection. Mr. Steadman has had extensive experience in assisting clients with all areas of tax, estate, and charitable planning, including: Wills, Revocable Living Trusts, Powers of Attorney, Special Needs Trusts, Trust Decanting, Gift Trusts for Children and Grandchildren, Generation-Skipping Trusts, Special Needs Trusts, Qualified Personal Residence Trusts, Grantor Retained Income Trusts, Private and Supporting Foundations, Charitable Remainder Trusts, and Charitable Lead Trusts.
Mr. Steadman has also assisted clients in their business planning needs, including advising clients with respect to Limited Liability Companies, Corporations, Partnerships, Mergers, Acquisitions, Buy-Sell Agreements, and Succession Planning.
In connection with assisting clients with their estate, gift, and family business goals, Mr. Steadman has assisted clients with respect to asset protection planning, including the establishment and maintenance of Nevada Asset Protection Trusts (also known as Nevada Self-Settled Spendthrift Trusts), Family Limited Partnerships, Limited Liability Companies, and Corporations.
Additionally, Mr. Steadman regularly represents beneficiaries and fiduciaries in contested matters and handles all aspects of probate and trust administration.