Advanced Trusts and Estates 2026 (presented by NYU School of Professional Studies)

Brad J. Richter, Esq., Partner | Fried, Frank, Harris, Shriver & Jacobson LLP

Brad J. Richter is a Partner and Chair of the Trusts and Estates Department at Fried, Frank, Harris, Shriver & Jacobson LLP in New York. His practice focuses on all aspects of private client representation, including sophisticated tax and estate planning, the administration of large estates and trusts, succession and business planning, and the formation and operation of charitable foundations. He advises high-net-worth individuals, entrepreneurs, family business owners, fiduciaries, charitable organizations, private fund sponsors, and financial institutions on complex wealth planning and estate matters.

• Education & Credentials

Brad Richter earned his J.D. from New York University School of Law in 1991 and his B.A. from Amherst College in 1987. He is admitted to practice in New York and Massachusetts.

• Recognition & Leadership

Brad serves as Chair of Fried Frank’s Trusts and Estates Department and is consistently recognized as a leading private wealth lawyer. He has been ranked by Chambers High Net Worth for more than a decade and is recognized for his expertise in sophisticated tax and estate planning matters.

• Professional Involvement

Brad is an active member of numerous professional organizations, including the American Bar Association, the New York State Bar Association, the Association of the Bar of the City of New York, and the New York County Lawyers Association. He is also a frequent speaker on trusts, estates, and tax planning topics, including serving as Chair of New York University’s Summer Institute in Taxation programs on trusts and estates.

• Experience

Brad’s practice encompasses sophisticated tax and estate planning, estate and trust administration, succession planning, charitable planning, and business succession matters. He represents high-net-worth individuals, entrepreneurs, family business owners, fiduciaries, charitable organizations, private fund sponsors, and financial institutions on complex domestic and international wealth planning issues. Prior to joining Fried Frank as a partner, he served as Special Counsel in the Individual Clients Group at Kramer Levin Naftalis & Frankel LLP.

Melissa A. Terranova, Esq., Partner | Fox Rothschild LLP

Melissa A. Terranova is a Partner in Fox Rothschild LLP’s Taxation and Wealth Planning Department, where she advises individuals, families, fiduciaries, closely held businesses, and tax-exempt organizations on a broad range of estate planning, trust and estate administration, business succession, and tax matters. Her practice focuses on developing sophisticated wealth transfer strategies, counseling fiduciaries, and helping clients navigate complex federal and state tax issues while achieving their personal and business planning objectives.

• Education & Credentials

Melissa Terranova earned her J.D., cum laude, from the Elisabeth Haub School of Law at Pace University, where she served as an Articles Editor of the Pace Law Review. She received her B.A., cum laude, from the State University of New York at Albany. She is admitted to practice in New York and Connecticut.

• Recognition & Leadership

Melissa has been recognized for her leadership in trusts and estates law, including being selected to Best Lawyers: Ones to Watch in America for Trusts and Estates. She also serves in leadership roles within the New York State Bar Association, including as Chair of the Estate and Gift Taxation Committee of the Trusts and Estates Law Section.

• Professional Involvement

Melissa is actively involved in several professional organizations dedicated to trusts and estates law. She is a member of the New York State Bar Association’s Trusts and Estates Law Section and the Westchester County Bar Association’s Estates and Trusts Section. She is also a frequent author and speaker on estate planning, wealth transfer, fiduciary administration, and tax-related topics.

• Experience

Melissa advises clients on all aspects of estate planning, trust and estate administration, business succession planning, charitable planning, and tax matters. She works with high-net-worth individuals, families, fiduciaries, and closely held businesses to implement customized wealth preservation strategies and assist with probate, trust administration, and fiduciary income, estate, and gift tax issues. Her practice also includes advising taxexempt organizations and counseling fiduciaries on complex estate and trust administration matters.

Scott A. Lavin, Esq., Partner | Fox Rothschild LLP

Scott A. Lavin is a Partner in Fox Rothschild LLP’s Taxation and Wealth Planning Department. He advises individuals, families, business owners, fiduciaries, and charitable organizations on sophisticated estate planning, wealth preservation, business succession, trust and estate administration, and federal transfer tax matters. His practice focuses on helping clients develop comprehensive estate and tax planning strategies tailored to their personal, family, and business objectives.

• Education & Credentials

Scott Lavin earned his J.D. from the Elisabeth Haub School of Law at Pace University and his B.S. from Binghamton University. He is admitted to practice in New York.

• Recognition & Leadership

Scott has been recognized by Best Lawyers: Ones to Watch in America for Trusts and Estates. His practice reflects extensive experience in estate planning and wealth preservation for high-net-worth individuals, families, and business owners.

• Professional Involvement

Scott is an active member of several professional organizations focused on trusts and estates law, including the New York State Bar Association’s Trusts and Estates Law Section and the Westchester County Bar Association. He is also a frequent speaker and author on estate planning, tax planning, and wealth transfer topics.

• Experience

Scott advises clients on a wide range of estate planning and wealth preservation matters, including wills, trusts, business succession planning, charitable planning, and trust and estate administration. He also counsels fiduciaries on estate and trust administration, probate proceedings, and federal estate, gift, and generationskipping transfer tax issues, helping individuals and families implement long-term strategies to preserve and transfer wealth efficiently.

Troy M. Stackpole, Esq., Associate | Greenberg Traurig 

Troy M. Stackpole is an associate in Greenberg Traurig’s Tax Practice. He focuses on domestic and international tax matters involving mergers and acquisitions, private equity transactions, joint ventures, financing arrangements, fund formations, and corporate restructurings. He advises public and private companies, investment funds, and financial institutions on the tax aspects of complex business transactions, helping clients structure transactions efficiently while addressing federal income tax considerations.

• Education & Credentials

Troy Stackpole earned his J.D., magna cum laude, from the University of Pittsburgh School of Law, where he was elected to the Order of the Coif. He received his B.A., summa cum laude, from West Virginia University. He is admitted to practice in Pennsylvania.

• Recognition & Leadership

Troy has been recognized for his work in tax law by The Best Lawyers in America: Ones to Watch in Tax Law. His practice encompasses a broad range of sophisticated domestic and international transactional tax matters for corporate and investment fund clients.

• Professional Involvement

Troy is an active author and speaker on tax-related topics involving mergers and acquisitions, private equity, and transactional tax planning. Through his work at Greenberg Traurig, he regularly advises clients on emerging developments affecting domestic and international tax planning.

• Experience

Troy advises clients on the tax aspects of mergers and acquisitions, private equity investments, fund formations, joint ventures, financing transactions, and corporate restructurings. His practice includes representing public and private companies, investment funds, and financial institutions in structuring complex domestic and crossborder transactions while addressing federal income tax issues.

Stephen Liss, Esq., Partner | Dungey Dougherty PLLC

Stephen Liss is a Partner at Dungey Dougherty PLLC, where he concentrates his practice on estate planning, estate and trust administration, taxation, and business succession planning. He advises individuals, families, business owners, fiduciaries, and charitable organizations on developing comprehensive wealth transfer strategies, minimizing transfer taxes, and administering complex estates and trusts. His practice also includes counseling clients on closely held business matters and charitable planning.

• Education & Credentials

Stephen Liss earned his J.D. from the University of Michigan Law School and his B.A. from the University of Michigan. He is admitted to practice in Michigan.

• Recognition & Leadership

Stephen is recognized for his extensive experience in trusts and estates law and has served in leadership roles within the American College of Trust and Estate Counsel (ACTEC). His work reflects a longstanding commitment to advancing the practice of estate planning and fiduciary law.

• Professional Involvement

Stephen is an active member of professional organizations dedicated to trusts and estates law and is a frequent lecturer and author on estate planning, trust administration, taxation, and related topics. He regularly shares his experience with legal and professional audiences through educational programs and publications.

• Experience

Stephen has extensive experience advising clients on estate planning, trust and estate administration, business succession planning, charitable giving, and federal transfer tax matters. Throughout his career, he has represented individuals, families, fiduciaries, and business owners in implementing sophisticated wealth transfer strategies and administering complex estates and trusts.

Lisa Goodrich Page, Esq., Partner | Dungey Dougherty PLLC

Lisa Goodrich Page is a Partner at Dungey Dougherty PLLC, where she focuses on estate planning, trust and estate administration, charitable planning, and wealth transfer strategies for individuals and families. She works closely with clients to design practical, long-term estate plans tailored to their personal and family objectives, translating complex tax and property laws into effective planning solutions. Her practice includes advising on planning for families with special needs beneficiaries, charitable giving, trust administration, and multigenerational wealth preservation.

• Education & Credentials

Lisa Goodrich Page earned her A.B., cum laude, in Social Anthropology and Visual & Environmental Studies from Harvard University, her J.D. from New York University School of Law, and her LL.M. in Taxation from New York University School of Law. She is admitted to practice in Connecticut, New York, and New Jersey.

• Recognition & Leadership

Lisa has been recognized as a leader in trusts and estates law, having been elected as a Fellow of the American College of Trust and Estate Counsel (ACTEC). She has also been recognized in Best Lawyers in America: Ones to Watch and as a Super Lawyers Rising Star for Connecticut. Within the American Bar Association’s Real Property, Trust and Estate Law Section, she serves as Vice-Chair of the Committee on Groups and Substantive Committees and Vice-Chair of the Art and Collectibles Committee. She also serves on the Executive Committee of the Connecticut Bar Association’s Estates and Probate Section and is Editor-in-Chief of its newsletter.

• Professional Involvement

Lisa is an Adjunct Professor at Quinnipiac Law School and is actively involved in the American Bar Association, the Connecticut Bar Association, the Hispanic National Bar Association, and the Connecticut Hispanic Bar Association. She is a frequent author and speaker on trusts and estates topics, with numerous publications and presentations addressing estate planning, trust administration, charitable planning, decanting, international estates, and tax planning.

• Experience

Lisa advises clients on a broad range of estate planning and wealth transfer matters, including charitable planning, planning for special needs beneficiaries, trust and estate administration, and sophisticated tax planning. She develops customized structures that address both tax and non-tax objectives while helping clients preserve wealth and support future generations. Her practice emphasizes building long-term client relationships and providing ongoing guidance as family circumstances and tax laws evolve.

George D. Karibjanian, Esq., Member | Franklin Karibjanian Law & DePersis, PLLC

George D. Karibjanian is the Member of Franklin Karibjanian Law & DePersis PLLC, a national boutique law firm with offices in Washington, D.C., Boca Raton, and Naples. Board Certified by The Florida Bar in Wills, Trusts and Estates, his practice focuses exclusively on estate planning, probate and trust administration, and nuptial agreements. With more than 37 years of experience, he advises individuals and families on sophisticated estate, tax, and wealth transfer planning and is widely recognized as a leading authority in trusts and estates law.

• Education & Credentials

George Karibjanian earned his B.B.A. in Accounting from the University of Notre Dame in 1984, his J.D. from the Villanova University School of Law in 1987, and his LL.M. in Taxation from the University of Florida in 1988. He is Board Certified by The Florida Bar in Wills, Trusts and Estates and is admitted to practice in Florida, the District of Columbia, Maryland, and Virginia. He is also a Fellow of the American College of Trust and Estate Counsel (ACTEC).

• Recognition & Leadership

George is a Fellow of ACTEC and has held numerous leadership positions within national and state bar organizations. He is a past Co-Chair of the American Bar Association Section of Taxation’s Estate and Gift Tax Committee and currently serves as Co-Chair of the Generation-Skipping Tax Committee within the ABA Section of Real Property, Trust and Estate Law. He is also a past Chair of the Florida Bar’s Real Property, Probate and Trust Law Section Asset Protection Committee and has chaired or contributed to numerous legislative and regulatory initiatives involving portability, decanting, basis consistency, and asset protection.

• Professional Involvement

George is a nationally recognized author and speaker, having delivered more than 225 presentations and authored over 80 publications on estate planning and taxation. He is a frequent presenter at the Heckerling Institute on Estate Planning, the Notre Dame Tax and Estate Planning Institute, the NYU Summer Tax Institute, and ACTEC Fellows Institutes. He also serves on advisory boards and professional committees, including the Villanova University School of Law Graduate Tax Program Advisory Board and Bloomberg BNA’s Estate and Gift Tax Advisory Board, while remaining active in several estate planning councils and community organizations.

• Experience

George has practiced exclusively in the areas of estate planning, probate and trust administration, and related tax matters throughout his legal career. He advises clients on sophisticated wealth transfer planning, estate and gift taxation, portability, decanting, asset protection, trustee responsibilities, federal estate tax returns, and nuptial agreements. His extensive experience also includes drafting legislative comments, helping shape Florida trust and estate law, and counseling clients on complex domestic estate planning matters.

Jerome M. Hesch, Esq., Of Counsel | Meltzer, Lippe, Goldstein & Breitstone LLP

Jerome M. Hesch is Of Counsel at Meltzer, Lippe, Goldstein & Breitstone, LLP, where he focuses on sophisticated estate planning, wealth transfer, and federal tax matters. He advises high-net-worth individuals, families, and closely held business owners on estate, gift, and generation-skipping transfer tax planning, charitable planning, and business succession strategies. Drawing on decades of experience in both government and private practice, he is widely recognized as one of the nation’s leading authorities on estate and gift taxation.

• Education & Credentials

Jerome Hesch earned his J.D. from the University at Buffalo School of Law and his B.S. in Accounting from the University at Buffalo. He is admitted to practice in New York and is a Certified Public Accountant (inactive).

• Recognition & Leadership

Jerome is nationally recognized for his leadership in estate planning and transfer tax law. Before entering private practice, he served for over 30 years in the Office of Chief Counsel of the Internal Revenue Service, retiring as Senior Technician Reviewer in the Estate and Gift Tax Division. He is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and has received numerous professional honors for his contributions to estate planning and tax law.

• Professional Involvement

Jerome is a frequent lecturer for leading national organizations, including the Heckerling Institute on Estate Planning, the American Bar Association, the New York State Bar Association, and the New York University Institute on Federal Taxation. He has authored numerous articles and chapters on estate and gift taxation and has taught estate planning and taxation courses for attorneys, accountants, and other tax professionals throughout his career.

• Experience

Jerome spent more than three decades with the Internal Revenue Service’s Office of Chief Counsel, where he reviewed and developed guidance on estate, gift, and generation-skipping transfer tax issues before transitioning to private practice. At Meltzer, Lippe, Goldstein & Breitstone, LLP, he advises clients on sophisticated estate planning, wealth transfer strategies, charitable planning, business succession, and complex federal transfer tax matters, drawing on his extensive government and private-sector experience.

Stephen M. Breitstone, Esq., Partner | Meltzer, Lippe, Goldstein & Breitstone LLP

Stephen M. Breitstone is a Partner at Meltzer, Lippe, Goldstein & Breitstone, LLP, where he concentrates his practice on sophisticated estate planning, estate and trust administration, business succession planning, and federal transfer tax matters. He advises high-net-worth individuals, families, business owners, fiduciaries, and charitable organizations on developing comprehensive wealth preservation and wealth transfer strategies, with a particular emphasis on minimizing estate, gift, and generation-skipping transfer taxes while achieving clients’ long-term planning objectives.

• Education & Credentials

Stephen Breitstone earned his J.D. from Hofstra University School of Law and his B.S. from Cornell University. He is admitted to practice in New York and is a Certified Public Accountant (CPA).

• Recognition & Leadership

Stephen is nationally recognized for his leadership in trusts and estates law and is a Fellow of the American College of Trust and Estate Counsel (ACTEC). He has served in numerous leadership positions within the New York State Bar Association’s Trusts and Estates Law Section and has been consistently recognized by Best Lawyers in America for his work in trusts and estates law.

• Professional Involvement

Stephen is a frequent lecturer and author on estate planning, fiduciary income taxation, estate administration, and wealth transfer planning. He regularly presents educational programs for legal, accounting, and financial professionals and remains actively involved in professional organizations dedicated to trusts and estates law.

• Experience

Stephen advises clients on sophisticated estate planning, estate and trust administration, business succession planning, charitable planning, and fiduciary income tax matters. His practice includes representing high-networth individuals, closely held business owners, fiduciaries, and charitable organizations in implementing taxefficient wealth transfer strategies and administering complex estates and trusts.

Alan S. Gassman, Esq., Partner | Gassman, Denicolo & Ketron, P.A

Alan S. Gassman is the Partner and founding member of Gassman, Denicolo & Ketron, P.A., a Clearwater, Florida law firm concentrating on estate planning, taxation, asset protection, health law, and business law. A Board Certified Wills, Trusts and Estates lawyer with more than four decades of experience, he advises high-net-worth individuals, physicians, business owners, and families on sophisticated estate planning, wealth preservation, tax planning, and business succession matters. He is nationally recognized for his extensive work in estate and tax planning, professional education, and legal scholarship.

• Education & Credentials

Alan Gassman earned his LL.M. in Taxation and his J.D., with honors, from the University of Florida, as well as a B.A., with distinction, in Business Administration and Accounting from Rollins College. He has been admitted to The Florida Bar since 1983 and is Board Certified in Wills, Trusts and Estates by The Florida Bar. He also holds the Accredited Estate Planner® (AEP®) designation.

• Recognition & Leadership

Alan is widely recognized as a leader in trusts and estates law. He has maintained an AV® Preeminent™ rating from Martindale-Hubbell, has been recognized by Florida Super Lawyers, Best Lawyers in America, and Florida Trend, and was inducted into the National Association of Estate Planners & Councils Estate Planning Hall of Fame in 2021. He has served as Co-Chair of numerous Florida Bar continuing legal education programs, is a member of the Advisory Board for the Notre Dame Tax & Estate Planning Institute, and has held leadership positions with organizations including the Pinellas County Estate Planning Council.

• Professional Involvement

Alan is a prolific author and educator, having written numerous books and more than 200 peer-reviewed articles on estate planning, taxation, asset protection, and health law. He is a frequent speaker for continuing legal education programs nationwide and has presented for organizations including The Florida Bar, Bloomberg BNA, and the Notre Dame Tax & Estate Planning Institute. He also serves as an Adjunct Professor at Stetson University College of Law, where he teaches and mentors future legal professionals.

• Experience

Since founding his firm in 1987, Alan has focused his practice on estate planning, estate and gift taxation, asset protection, business succession planning, health law, and corporate matters. He has advised clients on sophisticated wealth preservation strategies, represented physicians and business owners, served as an expert witness in tax and estate planning matters, and developed innovative planning resources, including numerous publications and educational programs for attorneys, accountants, and financial advisors.

Kevin Matz, Esq., Partner | ArentFox Schiff

Kevin Matz is a Partner and Family Office Industry Group Co-Leader at ArentFox Schiff and serves as Chair of the firm’s National Tax Practice. His practice focuses on trusts and estates, tax law, estate planning, elder law, and special needs planning. He advises individuals, families, fiduciaries, charitable organizations, and closely held businesses on sophisticated estate planning, wealth preservation, estate and trust administration, business succession, and tax controversies. He is nationally recognized for his work in estate planning and elder law, particularly in matters involving special needs planning and fiduciary representation.

• Education & Credentials

Kevin Matz earned his J.D. from Brooklyn Law School, where he graduated summa cum laude and served as Editor-in-Chief of the Brooklyn Law Review. He received his B.A., magna cum laude, from the State University of New York at Albany. He is admitted to practice in New York and before the United States Tax Court.

• Recognition & Leadership

Kevin is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and has served in numerous leadership positions within national and state bar organizations. He is a past Chair of the New York State Bar Association’s Elder Law and Special Needs Section and has been recognized by Best Lawyers in America, Chambers High Net Worth, Super Lawyers, and Best Lawyers’ Lawyer of the Year for his work in trusts and estates, elder law, and tax law.

• Professional Involvement

Kevin is a frequent lecturer and author on estate planning, taxation, elder law, and special needs planning. He has written extensively for professional publications and regularly presents at national conferences sponsored by organizations such as the American Bar Association, the New York State Bar Association, the New York City Bar Association, and ACTEC.

• Experience

Kevin advises clients on sophisticated estate planning, estate and trust administration, fiduciary litigation avoidance, business succession planning, charitable planning, and federal transfer tax matters. His practice also includes elder law, Medicaid planning, and planning for individuals with disabilities through special needs trusts and related strategies. He represents fiduciaries, business owners, and high-net-worth families in implementing comprehensive wealth transfer plans and resolving complex tax and estate administration issues.

James I. Dougherty, Esq., Partner | Dungey Dougherty PLLC

James I. Dougherty is a Partner at Dungey Dougherty PLLC, where he concentrates his practice on estate planning, trust and estate administration, taxation, business succession planning, and charitable planning. He advises high-net-worth individuals, families, business owners, fiduciaries, and charitable organizations on sophisticated wealth transfer strategies, helping clients achieve their personal, financial, and tax planning objectives through comprehensive estate planning solutions.

• Education & Credentials

James Dougherty earned his J.D. from the University of Michigan Law School and his B.A. from the University of Michigan. He is admitted to practice in Michigan and is a Fellow of the American College of Trust and Estate Counsel (ACTEC).

• Recognition & Leadership

James is recognized as a leader in trusts and estates law through his election as a Fellow of the American College of Trust and Estate Counsel (ACTEC). Throughout his career, he has served in leadership roles within professional organizations dedicated to estate planning and taxation and has been widely respected for his contributions to the field.

• Professional Involvement

James is an active lecturer and author on estate planning, taxation, trust administration, and wealth transfer planning. He regularly participates in professional organizations focused on trusts and estates law and contributes to the education of attorneys and other estate planning professionals through presentations and publications.

• Experience

James has extensive experience advising clients on estate planning, trust and estate administration, business succession planning, charitable planning, and federal transfer tax matters. His practice includes representing individuals, families, fiduciaries, and closely held business owners in implementing sophisticated wealth preservation and succession strategies while addressing complex estate, gift, and generation-skipping transfer tax issues.

DAY 1, THURSDAY, JULY 23, 2026

WELCOME REMARKS AND INTRODUCTION | 8:45am – 9:00am

Kathleen Costello, CMP, Assistant Director, NYU School of Professional Studies, New York, NY

Brad J. Richter, Esq., Partner, Fried, Frank, Harris, Shriver & Jacobson, New York, NY

SESSION 1 – PLANNING ISSUES AND PROBLEMS WITH RESPECT TO DECANTING TRUSTS | 9:00am – 10:15am

Decanting is a powerful option in an estate planner’s toolbox. Under the right circumstances, it can be used to modify an irrevocable trust to address changes in applicable law or a beneficiary’s circumstances, or to make administrative changes, such changing the appointment and succession of trustees. This session discusses when decanting may be appropriate, state laws governing decanting, tax issues, and alternative methods for modification when decanting won’t work.

Melissa A. Terranova, Esq., Partner, Fox Rothschild, Princeton, NJ and Morristown, NJ

Scott A. Lavin, Esq., Partner, Fox Rothschild, Princeton, NJ and Morristown, NJ

SESSION 2 – ADVANCED PLANNING FOR QTIP TRUSTS: WHEN TAX DEFERRAL IS NOT ENOUGH | 10:15am – 11:30am

As the population of aging matriarchs and patriarchs continues to grow, it is increasingly common for a significant portion of a client’s estate to be comprised of assets held in a QTIP Trust. Although this type of planning often succeeds in deferring transfer taxes at the death of the first spouse, it can create a substantial transfer tax burden for the surviving spouse’s estate as assets held in a QTIP Trust at death are includible in the surviving spouse’s taxable estate. This presentation explores the key considerations involved in planning with QTIP Trust assets and outlines proactive strategies to help minimize the transfer tax impact associated with those assets.

Troy M. Stackpole, Esq., Associate, Greenberg Traurig, New York, NY

BREAK | 11:30am – 11:45am

SESSION 3 – ANNUAL EXCLUSION PLANNING FOR GRANDCHILDREN: HARDER THAN IT LOOKS | 11:45am – 1:00pm

While maximizing the benefits of annual exclusion gifts seems simple, there are a surprising variety of options for making these gifts. Each has advantages and disadvantages that need to be carefully considered. This presentation discusses not only the technical requirements, but the practical issues planners and clients should be thinking about. From Crummey Trusts to Trump Accounts, annual exclusion gifts are a topic worthy of serious consideration.

Stephen Liss, Esq., Partner, Dungey Dougherty PLLC, Greenwich, CT and New York, NY

Lisa Goodrich Page, Esq., Partner, Dungey Dougherty PLLC, Greenwich, CT and New York, NY

LUNCH | 1:00pm – 2:00pm

SESSION 4 – THE BAKER’S DOZEN: 13 THINGS THAT YOU MAY NOT KNOW ABOUT PREPARING A FEDERAL ESTATE TAX RETURN | 2:00pm – 3:30pm

And now, some advanced tips, with humor: Alas, poor 706. We knew you well. Or did we? Don’t write off the 706 just yet – it’s actually alive and well and while other planning techniques and practice areas may come and go, the Federal estate tax return will be part of our practice for years to come. When preparing a 706, however, often little mistakes can end up leading to much bigger inquiries. This presentation reviews some little known, but important, 706 preparation pointers that will help you properly prepare basic and more advanced portions of the return.

George D. Karibjanian, Esq., Member, Franklin Karibjanian Law & DePersis, PLLC, Boca Raton, FL and Washington, DC

BREAK | 3:30pm – 3:45pm

SESSION 5 – ADVANCED INCOME TAX STRATEGIES: MANAGING PARTNERSHIP NEGATIVE CAPITAL ACCOUNTS ON DEATH | 3:45pm – 5:15pm

With a focus on income tax, one of the more technical and difficult of advanced planning strategies involves how to manage the significant tax problem of negative capital accounts on the death of a partner. Part I of this two-part presentation reviews the partnership income tax rules and considers use of a preferred partnership to eliminate phantom gain inherent in negative capital account partnership interests frequently encountered with mortgaged real estate.

Jerome M. Hesch, Esq., Of Counsel, Meltzer, Lippe, Goldstein & Breitstone, Boca Raton, FL

Stephen M. Breitstone, Esq., Partner, Meltzer, Lippe, Goldstein & Breitstone, Mineola and New York, NY DAY 2, FRIDAY, JULY 24, 2026

SESSION 1 – DEMYSTIFYING CARRIED INTERESTS | 9:00am – 10:30am

For private equity professionals and those fortunate enough to have them, carried interests represent one of the most fruitful opportunities for advantaged wealth transfers. Owners of such interests must navigate a complex set of rules, however, which are ignored at the client’s (and advisor’s) real peril. This presentation presents an overview of carried interests: what they are (including variations), the different strategies used to deal with them, and the special considerations that must be taken into account.

Jerome M. Hesch, Esq., Of Counsel, Meltzer, Lippe, Goldstein & Breitstone, Boca Raton, FL

Stephen M. Breitstone, Esq., Partner, Meltzer, Lippe, Goldstein & Breitstone, Mineola and New York, NY

BREAK | 10:30am – 10:45am

SESSION 2 – USING AI IN YOUR ESTATE PLANNING PRACTICE: INNOVATION, AUTOMATION, AND TRAPS FOR THE UNWARY | 10:45am – 12:00pm

Artificial intelligence is becoming an important tool in estate planning practice, with the potential to improve research, drafting, client communication, workflow, and planning analysis. However, when misused, AI can also create significant risks, including inaccurate results, ethical violations, confidentiality concerns, and overreliance on unverified work product. This presentation provides attendees with a practical checklist of AI uses in an estate planning practice, along with ethical and practical traps for the unwary. The discussion includes strategies for using multiple AI platforms synergistically, cross-checking results, improving prompts, verifying authority, and developing safeguards for responsible professional use. Attendees leave with practical guidance for incorporating AI into their practices while protecting clients, preserving professional judgment, and avoiding common mistakes.

Alan S. Gassman, Esq., Partner, Gassman, Denicolo & Ketron, P.A., Clearwater, FL

LUNCH | 12:00pm – 1:00pm

SESSION 3 – HOT TOPICS IN ESTATE PLANNING | 1:00pm – 2:15pm

This session covers an overview of current and notable cases, recent developments, and important topics and techniques at the forefront of current planning and discussion, covering all areas of planning considerations.

Kevin Matz, Esq., Partner, ArentFox Schiff, New York, NY

SESSION 4 – PONDERING PORTABILITY: PRACTICAL CONSIDERATIONS DURING PLANNING AND ADMINISTRATION | 2:15pm – 3:45pm

This presentation takes a deep dive into portability – a seemingly simple topic that, in fact, has its own complexities that can trip up the unwary practitioner. This talk provides an overview of the essential and more nuanced issues at play with portability, one of few techniques providing wide benefit to a large cohort of planning clients.

James I. Dougherty, Esq., Partner, Dungey Dougherty PLLC, Greenwich, CT and New York, NY

CONFERENCE WRAP UP | 3:45pm – 4:00pm

Brad J. Richter, Esq., Partner, Fried, Frank, Harris, Shriver & Jacobson, New York, NY