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

Mitchell Drossman, Esq., Managing Director, National Director of Wealth Strategies | Bank of America Chief Investment Office

Mitchell A. Drossman is the Managing Director and National Director of Wealth Strategies in the Chief Investment Office at Bank of America. With more than 30 years of experience in the legal and financial services industries, Mitchell advises individuals, families, closely held businesses, family offices, and institutional clients on sophisticated wealth transfer, business succession, estate planning, and wealth structuring strategies. Drawing on his background as both an attorney and certified public accountant, he develops comprehensive planning strategies and oversees wealth management initiatives for high-net-worth clients while helping clients navigate complex estate and tax planning matters.

• Education & Credentials

Mitchell is both an attorney and a Certified Public Accountant, bringing together legal and financial expertise developed over more than three decades in professional practice. Before joining Bank of America, he practiced as an attorney at Proskauer Rose LLP and worked as a Certified Public Accountant at Ernst & Young, providing him with a multidisciplinary foundation in estate planning, taxation, and wealth management.

• Recognition & Leadership

Mitchell is a Fellow of the American College of Trust and Estate Counsel (ACTEC), one of the legal profession’s most prestigious organizations dedicated to trust and estate law. He has also served on the Advisory Board of Practical Drafting and has been recognized for his contributions to estate planning and wealth strategy. As National Director of Wealth Strategies, he provides leadership on wealth planning initiatives for Bank of America’s private wealth management business.

• Professional Involvement

Mitchell is an active leader in the trusts and estates community and regularly speaks at seminars, conferences, and educational programs on estate planning, wealth transfer, tax planning, and business succession strategies. Through his work with ACTEC and his service on the Advisory Board of Practical Drafting, he contributes to the advancement of estate planning practices and professional education for attorneys and wealth advisors.

• Experience

Mitchell has more than 30 years of experience advising high-net-worth individuals, families, family-owned businesses, family offices, and institutions on sophisticated wealth planning strategies. As Managing Director and National Director of Wealth Strategies at Bank of America, he develops and oversees strategic wealth planning initiatives involving estate planning, business succession, wealth structuring, and intergenerational wealth transfer. His prior experience as an attorney at Proskauer Rose LLP and as a Certified Public Accountant at Ernst & Young provides him with a unique combination of legal, tax, and financial expertise that informs his advisory work.

Amy E. Zinser, Esq., Director of Wealth Strategies Advisor | Bank of America Chief Investment Office

Amy E. Zinser is a Director and Wealth Strategies Advisor in the Chief Investment Office at Bank of America. As a member of the National Wealth Strategies Group, she advises clients on sophisticated wealth planning strategies and supports the development of comprehensive planning solutions within the firm’s wealth management platform. Having spent more than a decade at Bank of America, Amy has built extensive experience helping clients address complex wealth planning and estate planning considerations.

• Education & Credentials

Amy earned her Juris Doctor from the University of Connecticut School of Law. She was admitted to practice in New York in 2008 and is currently registered with the New York State Unified Court System Office of Court Administration. Her legal background complements her work as a wealth strategies advisor, providing clients with guidance on sophisticated planning matters.

• Recognition & Leadership

Amy serves as a Director and Wealth Strategies Advisor within the National Wealth Strategies Group of the Chief Investment Office at Bank of America. Her promotion to this national role reflects her experience and leadership within the firm’s wealth planning practice after more than ten years with the organization.

• Professional Involvement

As a member of the National Wealth Strategies Group, Amy works closely with clients and colleagues to develop and implement wealth planning strategies through the Chief Investment Office at Bank of America. Her role centers on providing strategic wealth planning guidance as part of the firm’s national advisory team.

• Experience

Amy has more than ten years of experience with Bank of America, where she currently serves as Director and Wealth Strategies Advisor in the Chief Investment Office’s National Wealth Strategies Group. In this capacity, she advises clients on wealth planning strategies and contributes to the firm’s wealth management initiatives. Her legal training and admission to the New York Bar provide a strong foundation for advising on sophisticated wealth planning matters.

Emma K. Pletenycky, Esq., Associate | Day Pitney

Emma K. Pletenycky is an associate in the New York office of Day Pitney LLP, where she advises high-net-worth individuals and families on a broad range of trusts and estates matters. Her practice includes estate planning, the preparation of wills and trusts, drafting Surrogate’s Court documents, representing individual and corporate fiduciaries in contested proceedings, and advising clients on estate and trust administration. Before entering private practice, Emma served as a judicial law clerk to the Honorable Rita Mella, Surrogate of New York County, where she gained extensive experience with complex probate, administration, and Surrogate’s Court proceedings that continues to inform her client representation.

• Education & Credentials

Emma earned her Juris Doctor from New York Law School in 2019 after receiving her Bachelor of Arts from St. John’s University in 2014. She is admitted to practice in New York. While attending law school, she served as Administrator of the Civil Appeals Mediation Program for the United States Court of Appeals for the Second Circuit and was awarded the 2018 New York Bar Foundation Trusts and Estates Law Section Fellowship. She also served as a fellow in the chambers of the Honorable Peter J. Kelly, Surrogate of Queens County.

• Recognition & Leadership

Emma has been recognized for her accomplishments in trusts and estates law and pro bono service. She received the 2025 New York State Bar Association Trusts and Estates Law Section Rising Star Fellowship and was honored with the 2024 Outstanding Pro Bono Service Award from the City Bar Justice Center. She also serves as Vice-Chair of the New York State Bar Association’s Trusts and Estates Law Section Mediation Committee, reflecting her growing leadership within the trusts and estates bar.

• Professional Involvement

Emma is actively involved in professional and pro bono organizations dedicated to trusts and estates law. She serves as a panel member and volunteer attorney for the Planning and Estates Law Project of the City Bar Justice Center, providing estate planning services to New Yorkers in need. She is also a member of the City Bar Justice Center’s Pro Bono Leadership Council and regularly contributes to legal scholarship through articles on estate planning, Surrogate’s Court practice, and mediation.

• Experience

Emma’s practice focuses on estate planning, fiduciary representation, contested probate proceedings, and trust and estate administration. She advises high-net-worth individuals and families in preparing wills and trusts, drafting Surrogate’s Court filings, and navigating complex estate administration matters. Before joining Day Pitney LLP, she served as a judicial law clerk to the Honorable Rita Mella, where she drafted judicial decisions and analyzed complex probate and administration issues. Her prior experience also includes administering the Civil Appeals Mediation Program for the Second Circuit and interning for the Honorable Peter J. Kelly, Surrogate of Queens County, and the Honorable Laura Visitacion-Lewis of the New York County Supreme Court.

Michelle Orlowski, Principal, Head of Estate Administration and Fiduciary Counsel | Bessemer Trust

Michelle Orlowski is a Principal and Head of Estate Administration and Fiduciary Counsel at Bessemer Trust in New York. She advises clients and fiduciaries on sophisticated trust and estate administration matters, providing strategic guidance on fiduciary responsibilities, estate settlement, trust administration, and wealth transfer issues. In her leadership role, Michelle works closely with clients, trust professionals, and advisors to navigate complex estate and fiduciary matters while supporting Bessemer Trust’s comprehensive wealth management services.

• Education & Credentials

Michelle earned her Juris Doctor from St. John’s University School of Law and her Bachelor of Arts from Fordham University. She is admitted to practice law in New York and brings extensive legal knowledge to her work in fiduciary counseling, estate administration, and trusts and estates.

• Recognition & Leadership

As Principal and Head of Estate Administration and Fiduciary Counsel at Bessemer Trust, Michelle leads the firm’s fiduciary counsel and estate administration practice, providing strategic leadership on complex trust and estate matters. Her role reflects significant experience advising fiduciaries, beneficiaries, and clients on sophisticated estate administration and fiduciary issues.

• Professional Involvement

Michelle is actively involved in the trusts and estates community through professional organizations and educational initiatives. She is a member of the New York State Bar Association and the New York City Bar Association. She also frequently speaks and writes on topics involving estate administration, fiduciary duties, and trust and estate planning, sharing practical guidance with legal and financial professionals.

• Experience

Michelle has extensive experience advising clients, fiduciaries, and wealth management professionals on trust and estate administration, fiduciary responsibilities, and wealth transfer strategies. Before joining Bessemer Trust, she practiced trusts and estates law in private practice, representing clients in estate planning and administration matters. In her current role, she oversees fiduciary counseling and estate administration, helping clients navigate complex estate settlements, trust administration, and related fiduciary issues while collaborating with families and their professional advisors to implement effective wealth transfer strategies.

Catherine G. Schmidt, Esq., Partner | McDermott Will & Schulte

Catherine G. Schmidt is a partner at McDermott Will & Schulte whose practice focuses on trusts and estates, wealth preservation, and business succession planning. She advises high-net-worth individuals, families, closely held business owners, family offices, fiduciaries, and charitable organizations on sophisticated estate planning, trust administration, and tax matters. Catherine develops customized wealth transfer strategies designed to preserve family assets, facilitate business succession, and address complex estate, gift, and generation-skipping transfer tax issues. She also counsels fiduciaries throughout the administration of trusts and estates, helping clients navigate both planning opportunities and post-death administration.

• Education & Credentials

Catherine earned her Juris Doctor from Northwestern University Pritzker School of Law and received her Bachelor of Arts from University of Notre Dame. She is admitted to practice in Illinois and focuses her legal practice on sophisticated estate planning, trust and estate administration, and wealth transfer strategies for individuals, families, and business owners.

• Recognition & Leadership

Catherine has been recognized for her work in private client and trusts and estates law, including selection to Best Lawyers: Ones to Watch in America for Trusts and Estates. Her leadership within the firm’s private client practice reflects her experience advising high-net-worth clients on complex wealth preservation, tax planning, and succession matters.

• Professional Involvement

Catherine is actively involved in the trusts and estates legal community through professional organizations and educational initiatives. She frequently writes and presents on estate planning, wealth transfer, fiduciary administration, and tax-related topics, helping clients and fellow professionals stay informed about developments affecting estate planning and private wealth management.

• Experience

Catherine advises individuals, families, fiduciaries, family offices, business owners, and charitable organizations on a broad range of trusts and estates matters. Her experience includes designing estate and gift tax planning strategies, preparing sophisticated wills and trusts, implementing generation-skipping transfer tax planning, advising on business succession planning, counseling fiduciaries on trust and estate administration, and assisting with charitable planning. She also represents clients in the administration of estates and trusts, helping families and fiduciaries navigate complex tax, governance, and succession issues while preserving wealth across generations.

Elisa Pickel, Esq., Managing Director, Trust Counsel, Associate Director of Estate Administration | Fiduciary Trust Company International

Elisa Pickel is the Managing Director, Trust Counsel, and Associate Director of Estate Administration at Fiduciary Trust Company International. She focuses on estate planning, trust and estate administration, and fiduciary counseling, advising high-net-worth individuals and families on sophisticated wealth transfer strategies. Her practice emphasizes multigenerational planning, income, gift, and estate tax minimization, and the efficient administration of trusts and estates. In her leadership role, Elisa oversees estate administration initiatives while providing strategic legal guidance to clients and fiduciaries on complex planning and administration matters.

• Education & Credentials

Elisa earned her Juris Doctor, with honors, from St. John’s University School of Law. Her legal education provides the foundation for her practice in trusts and estates, where she advises clients on estate planning, fiduciary administration, and wealth preservation strategies.

• Recognition & Leadership

Elisa has established herself as a leader in the trusts and estates field through her executive leadership at Fiduciary Trust Company International and her service within professional organizations. She has served as a member of the Executive Board of the Estate Planning Council of Nassau County and has been recognized for her contributions to the estate planning profession and her commitment to advancing best practices in fiduciary administration and wealth planning.

• Professional Involvement

Elisa is actively involved in the trusts and estates community through membership in the American Bar Association, the New York State Bar Association, and the New York City Bar Association. She also participates in the Estate Planning Council of Long Island and has served in a leadership capacity with the Estate Planning Council of Nassau County, reflecting her ongoing commitment to professional development and collaboration within the estate planning community.

• Experience

Elisa has extensive experience advising high-net-worth individuals, families, and fiduciaries on sophisticated estate planning and trust administration matters. As Managing Director, Trust Counsel, and Associate Director of Estate Administration at Fiduciary Trust Company International, she provides guidance on estate and trust administration, fiduciary responsibilities, multigenerational wealth transfers, and strategies to minimize estate, gift, and income taxes. Her work combines legal, tax, and fiduciary expertise to help clients preserve wealth, administer complex estates, and implement effective long-term planning strategies.

Deena K. Feller, Esq., Managing Director, Senior Estate Officer, and Trust Counsel | Fiduciary Trust Company International

Deena K. Feller is the Managing Director, Senior Estate Officer, and Trust Counsel at Fiduciary Trust Company International. Since joining the firm in 1994, she has advised clients on a wide range of trust and estate matters, providing legal guidance on estate administration, fiduciary responsibilities, and trust management. With decades of experience in trusts and estates law, Deena is known for her commitment to delivering exceptional client service and helping individuals and families navigate complex estate planning and fiduciary issues.

• Education & Credentials

Deena is an attorney whose practice focuses on trusts and estates law. Her legal background and extensive experience in fiduciary services have supported her long-standing role at Fiduciary Trust Company International, where she advises clients on trust administration, estate settlement, and fiduciary matters.

• Recognition & Leadership

As Managing Director, Senior Estate Officer, and Trust Counsel at Fiduciary Trust Company International, Deena has held a senior leadership role within the firm’s trust and estate practice for many years. Her decades of service since joining the firm in 1994 reflect her leadership in fiduciary administration and her dedication to providing high-quality legal and estate planning services.

• Professional Involvement

Deena’s professional work centers on advising clients in the areas of trust and estate law and fiduciary administration. Through her leadership at Fiduciary Trust Company International, she helps oversee estate administration matters and provides legal counsel on trusts, estates, and fiduciary issues.

• Experience

Deena has served Fiduciary Trust Company International since 1994, where she currently holds the positions of Managing Director, Senior Estate Officer, and Trust Counsel. Her practice focuses on trust and estate law, with extensive experience advising clients on estate administration, fiduciary responsibilities, and trust management. Throughout her career, she has worked closely with individuals, families, and fiduciaries to administer estates and trusts while providing practical legal guidance tailored to clients’ long-term planning objectives.

Parth N. Chowlera, Esq., Managing Director, Senior Estate Officer, and Trust Counsel | Fiduciary Trust Company International

Parth N. Chowlera is the Managing Director, Senior Estate Settlement Officer, and Trust Counsel at Fiduciary Trust Company International. He advises clients on sophisticated trust and estate matters, with a practice focused on estate settlement, wealth structuring, investment management, trust services, and custody solutions. Drawing on experience gained through a variety of legal and fiduciary roles, Parth works closely with individuals and families to develop comprehensive estate plans and wealth transfer strategies designed to preserve assets across generations.

• Education & Credentials

Parth is an attorney whose practice centers on trusts and estates, fiduciary services, and wealth planning. His legal background supports his work advising clients on estate settlement, trust administration, investment management, and wealth structuring as part of his leadership role at Fiduciary Trust Company International.

• Recognition & Leadership

As Managing Director, Senior Estate Settlement Officer, and Trust Counsel at Fiduciary Trust Company International, Parth serves in a senior leadership position within the firm’s fiduciary and estate administration practice. His progression through positions including Associate Attorney, Senior Estate Settlement Officer, Vice President, and Managing Director reflects his experience and leadership in advising clients on complex estate and wealth planning matters.

• Professional Involvement

Parth’s professional work focuses on delivering integrated wealth planning and fiduciary services to individuals and families. His practice encompasses investment management, trust and estate services, wealth structuring, and custody services, allowing him to provide comprehensive guidance on preserving and transferring wealth.

• Experience

Parth has developed extensive experience in estate settlement, fiduciary administration, and wealth planning through progressive legal and fiduciary roles, including Associate Attorney, Senior Estate Settlement Officer, Vice President, and his current position as Managing Director, Senior Estate Settlement Officer, and Trust Counsel at Fiduciary Trust Company International. His practice focuses on helping clients build personalized wealth strategies, administer trusts and estates, manage investment and custody services, and implement estate plans that facilitate the transfer of wealth to future generations.

Amy C. O’Hara, Esq., CELA, Partner, Littman Krooks, New York, NY

Amy C. O’Hara is a partner at Littman Krooks LLP whose practice focuses on elder law, special needs planning, estate planning, estate and trust administration, and guardianship matters. As a Certified Elder Law Attorney (CELA), Amy advises older adults, individuals with disabilities, and their families on strategies to protect assets, preserve public benefits eligibility, and plan for long-term care. She also counsels fiduciaries and families through complex estate and trust administration, combining practical guidance with a comprehensive understanding of elder law and special needs planning.

• Education & Credentials

Amy earned her Juris Doctor from St. John’s University School of Law and her Bachelor of Arts from Boston College. She is admitted to practice in New York and is a Certified Elder Law Attorney (CELA), a designation awarded by the National Elder Law Foundation and accredited by the American Bar Association. Her certification reflects substantial experience and expertise in elder law and related planning matters.

• Recognition & Leadership

Amy is recognized as a leader in elder law through her CELA designation and her active leadership within professional organizations dedicated to trusts and estates and elder law. She has served as President of the National Academy of Elder Law Attorneys, New York Chapter and has held leadership positions within the New York State Bar Association, particularly in its Elder Law and Special Needs Section. Her professional accomplishments have also earned her recognition by Best Lawyers in America and Super Lawyers for her work in elder law.

• Professional Involvement

Amy is actively involved in organizations that advance elder law, estate planning, and special needs advocacy. She is a member of the National Academy of Elder Law Attorneys, the New York State Bar Association, and the Westchester County Bar Association. She is also a frequent lecturer and author on elder law, estate planning, guardianship, Medicaid planning, and special needs planning, regularly presenting educational programs for attorneys, financial professionals, and community organizations.

• Experience

Amy has extensive experience advising clients on elder law, estate planning, Medicaid planning, special needs trusts, guardianships, estate and trust administration, and long-term care planning. She represents older adults, individuals with disabilities, fiduciaries, and families in developing comprehensive asset protection and wealth preservation strategies while helping clients maintain eligibility for government benefits. Her practice also includes advising guardians, trustees, and executors throughout the administration process, as well as assisting families in navigating the legal and financial issues associated with aging, incapacity, and disability.

Brian L. Miller, Esq., CELA, Partner, Littman Krooks, New York, NY

Brian L. Miller is a partner at Littman Krooks LLP whose practice focuses on elder law, special needs planning, estate planning, trust and estate administration, guardianship, and Medicaid planning. As a Certified Elder Law Attorney (CELA), Brian advises older adults, individuals with disabilities, and their families on protecting assets, planning for long-term care, preserving eligibility for public benefits, and implementing comprehensive estate planning strategies. He also represents fiduciaries and families in estate and trust administration and guardianship proceedings, providing practical guidance on complex personal and financial planning matters.

Education & Credentials

Brian earned his Juris Doctor from St. John’s University School of Law and his Bachelor of Arts from State University of New York at Albany. He is admitted to practice in New York and is a Certified Elder Law Attorney (CELA), a designation awarded by the National Elder Law Foundation and accredited by the American Bar Association. His certification reflects substantial experience and demonstrated expertise in elder law and related planning disciplines.

• Recognition & Leadership

Brian is recognized for his leadership in elder law and special needs planning through his CELA designation and his active service in professional organizations. He has held leadership positions within the National Academy of Elder Law Attorneys, New York Chapter and is actively involved with the New York State Bar Association, particularly in matters relating to elder law and special needs planning. His work has also earned recognition from Best Lawyers in America and Super Lawyers for his contributions to elder law.

• Professional Involvement

Brian is an active member of the elder law community through his involvement with the National Academy of Elder Law Attorneys, the New York State Bar Association, and the Westchester County Bar Association. He frequently lectures and writes on elder law, Medicaid planning, estate planning, guardianships, and special needs planning, providing education to attorneys, financial professionals, caregivers, and community organizations.

• Experience

Brian has extensive experience representing older adults, individuals with disabilities, and their families in a broad range of elder law and estate planning matters. His practice includes Medicaid planning, long-term care planning, special needs trusts, guardianships, estate and trust administration, and asset protection strategies. He advises clients on preserving wealth while maintaining eligibility for government benefits and works closely with fiduciaries, executors, trustees, and families throughout the administration of trusts and estates. His comprehensive approach helps clients address the legal, financial, and personal challenges associated with aging, disability, and wealth preservation.

Brad Dillon, Esq., Partner | Andreessen Horowitz

Brad Dillon is a partner at Andreessen Horowitz (a16z), where he advises the firm’s investment teams and portfolio companies on a broad range of legal, regulatory, and strategic matters. His practice focuses on financial services, fintech, cryptocurrency, blockchain technology, payments, banking, and regulatory compliance. Brad works closely with emerging growth companies as they navigate complex legal and business issues, drawing on extensive experience advising financial institutions, technology companies, and innovators operating in highly regulated industries.

Education & Credentials

Brad earned his Juris Doctor from Georgetown University Law Center and his Bachelor of Arts from University of Virginia. He is admitted to practice law in New York and brings a strong legal foundation to his work advising startups, venture-backed companies, and investors on financial regulatory and transactional matters.

• Recognition & Leadership

As a partner at Andreessen Horowitz, Brad plays a leadership role in advising one of the world’s leading venture capital firms on legal and regulatory issues affecting investments and portfolio companies. His work spans emerging areas of financial technology, digital assets, banking, and payments, positioning him as a trusted advisor on the evolving regulatory landscape impacting innovative technology companies.

• Professional Involvement

Brad regularly works with founders, executives, and investors on legal issues involving fintech, cryptocurrency, blockchain, financial regulation, and banking innovation. Through his work at Andreessen Horowitz, he contributes to thought leadership on regulatory developments affecting startups and emerging technologies, helping companies understand and navigate rapidly evolving legal frameworks.

• Experience

Before joining Andreessen Horowitz, Brad practiced at leading international law firms where he advised financial institutions, fintech companies, and technology clients on banking, payments, financial services regulation, and corporate transactions. In his current role, he counsels investment teams and portfolio companies on regulatory compliance, digital assets, blockchain, cryptocurrency, fintech, and strategic business initiatives, helping innovative companies address complex legal challenges while supporting growth and investment opportunities.

Stacia C. Kroetz, Esq., MBA, CPA, Senior Wealth Planner/Senior Vice President | Brown Brothers Harriman & Co

Stacia C. Kroetz is a Senior Wealth Planner and Senior Vice President at Brown Brothers Harriman & Co. in New York. She advises wealthy individuals, families, and business owners on sophisticated wealth planning strategies, including estate and tax planning, business succession, philanthropy, and multigenerational wealth preservation. Combining legal, tax, accounting, and financial expertise, Stacia develops comprehensive planning solutions designed to help clients achieve their long-term personal, family, and business objectives.

• Education & Credentials

Stacia has an extensive multidisciplinary educational background that supports her sophisticated wealth planning practice. She earned a Bachelor of Science in Accounting from Fordham University, an MBA from the Fordham University Graduate School of Business Administration, a Juris Doctor from Boston College Law School, and a Master of Laws (LL.M.) in Taxation from New York University School of Law. In addition to being an attorney, she is also a licensed Certified Public Accountant (CPA), giving her a unique combination of legal, tax, accounting, and financial expertise.

• Recognition & Leadership

As Senior Wealth Planner and Senior Vice President at Brown Brothers Harriman & Co., Stacia serves in a senior advisory role, helping guide complex wealth planning strategies for high-net-worth clients. Her combination of legal, tax, accounting, and business credentials positions her as a trusted advisor on sophisticated estate planning, tax planning, and business succession matters.

• Professional Involvement

Stacia’s professional practice centers on advising clients in the areas of estate planning, taxation, philanthropy, wealth preservation, and business succession planning. Through her work at Brown Brothers Harriman & Co., she collaborates with individuals, families, and business owners to develop integrated planning strategies that address both current financial objectives and long-term multigenerational wealth transfer goals.

• Experience

Stacia advises high-net-worth individuals, families, and closely held business owners on a broad range of sophisticated wealth planning matters. Her experience includes estate and gift tax planning, wealth preservation, philanthropic planning, business succession planning, and strategies for transferring wealth across generations. Leveraging her background as an attorney, CPA, and business professional, she provides comprehensive guidance that integrates legal, tax, accounting, and financial considerations to help clients preserve and transition wealth effectively.

Joseph P. Scorese, Esq., Member | Sills Cummis & Gross

Joseph P. Scorese is a Member of the Tax, Trusts and Estates Practice Group at Sills Cummis & Gross P.C., practicing in Newark, New Jersey, and New York, New York. His practice focuses on sophisticated estate planning and estate and trust administration for high-net-worth individuals and families. Joseph advises clients on designing and implementing customized wealth transfer strategies, utilizing advanced estate planning techniques to preserve assets, minimize transfer taxes, and accomplish multigenerational planning objectives. He also counsels fiduciaries and beneficiaries on complex estate and trust administration matters, providing practical tax-efficient solutions that maximize wealth preservation.

• Education & Credentials

Joseph earned his Juris Doctor from Columbia Law School and his Bachelor of Arts from Trinity College. He is admitted to practice in New York and New Jersey and has devoted his legal career to trusts and estates, estate planning, taxation, and fiduciary administration.

• Recognition & Leadership

Joseph is a Fellow of the American College of Trust and Estate Counsel (ACTEC), recognizing his significant contributions to the trusts and estates profession. He has been recognized in The Best Lawyers in America for both Tax Law and Trusts and Estates. He is also a longtime chair of the New York University School of Professional Studies Introduction to Trusts and Estates program, where he regularly presents on multigenerational planning and generation-skipping transfer tax issues, reflecting his leadership in trusts and estates education.

• Professional Involvement

Joseph is an active leader in the trusts and estates community through his extensive teaching, writing, and speaking activities. He frequently lectures on sophisticated estate planning, generation-skipping transfer tax planning, fiduciary administration, ethics, and planning for diverse families. He regularly serves as Program Chair and presenter for the New York University Tax Conferences and contributes educational programs for attorneys, accountants, financial advisors, and other estate planning professionals.

• Experience

Joseph concentrates his practice on complex estate planning and estate and trust administration for high-net-worth individuals and families throughout New York and New Jersey. His experience includes designing and implementing sophisticated wills, revocable trusts, irrevocable life insurance trusts (ILITs), charitable remainder trusts (CRATs and CRUTs), charitable lead trusts (CLATs and CLUTs), family limited partnerships, limited liability companies, qualified personal residence trusts (QPRTs), grantor retained annuity trusts (GRATs), and intentionally defective grantor trusts (IDGTs). He also advises fiduciaries and beneficiaries on income tax, capital gains tax, estate tax, gift tax, and generation-skipping transfer tax strategies to maximize the efficient transfer of wealth across generations.

John M. Olivieri, Esq., Partner | Barnes & Thornburg

John M. Olivieri is a partner in the New York office of Barnes & Thornburg LLP and a member of the firm’s Private Client Services and Tax practice. He focuses on sophisticated estate planning, trust and estate administration, taxation, and business succession planning for high-net-worth individuals, families, entrepreneurs, executives, and closely held businesses. John advises clients on developing customized wealth transfer strategies, preserving family wealth, minimizing transfer taxes, and integrating estate planning with business and financial objectives. His practice also includes counseling fiduciaries on complex trust and estate administration matters and advising charitable organizations on planned giving and tax-efficient philanthropic strategies.

• Education & Credentials

John earned his Juris Doctor from St. John’s University School of Law, where he served as an editor of the St. John’s Law Review. He received his Bachelor of Science, summa cum laude, from St. John’s University. He is admitted to practice in New York and concentrates his practice on trusts and estates, taxation, fiduciary administration, and wealth preservation planning.

• Recognition & Leadership

John is recognized for his leadership in trusts and estates law through his active involvement in professional organizations and his service in leadership positions within the estate planning community. He has served as President of the Estate Planning Council of New York City and has held leadership roles within the New York State Bar Association Trusts and Estates Law Section. He is also a Fellow of the American College of Trust and Estate Counsel (ACTEC), reflecting his distinguished contributions to the trusts and estates profession.

• Professional Involvement

John is actively engaged in professional education and the advancement of trusts and estates law. He is a frequent lecturer and author on estate planning, taxation, fiduciary administration, charitable planning, and business succession topics, presenting educational programs for attorneys, accountants, financial advisors, and estate planning professionals. His involvement with ACTEC, the New York State Bar Association, and estate planning organizations demonstrates his ongoing commitment to the development of the profession.

• Experience

John advises high-net-worth individuals, families, fiduciaries, family-owned businesses, and charitable organizations on a broad range of sophisticated trusts and estates matters. His experience includes estate and gift tax planning, generation-skipping transfer tax planning, business succession planning, charitable planning, trust and estate administration, fiduciary counseling, and wealth preservation strategies. He regularly designs and implements customized estate plans that address clients’ personal, financial, and business objectives while minimizing transfer taxes and facilitating the efficient transfer of wealth across generations. His practice also includes advising executors, trustees, and beneficiaries throughout the administration of complex estates and trusts.

Timothy M. Ferges, Esq., Partner | McCarter & English

Timothy M. Ferges is a partner in the Private Clients Group at McCarter & English, LLP, practicing in Newark, New Jersey, and New York, New York. His practice focuses on sophisticated estate planning, trust and estate administration, taxation, and business succession planning for high-net-worth individuals, families, business owners, fiduciaries, and charitable organizations. Timothy advises clients on developing tax-efficient wealth transfer strategies, preserving family wealth, and addressing the legal and tax issues associated with trusts, estates, and closely held businesses. He also counsels fiduciaries through the administration of complex estates and trusts, helping clients navigate both planning and post-death administration matters.

• Education & Credentials

Timothy earned his Juris Doctor from Rutgers Law School and his Bachelor of Arts from The College of New Jersey. He is admitted to practice in both New Jersey and New York. His legal practice centers on trusts and estates, estate and gift taxation, fiduciary administration, and wealth preservation planning for individuals and families.

• Recognition & Leadership

Timothy is recognized for his leadership in trusts and estates law through his active participation in professional organizations and his service within the legal community. He has been recognized by Best Lawyers: Ones to Watch in America for Trusts and Estates and has served in leadership roles within organizations dedicated to estate planning and fiduciary law. His practice reflects a commitment to helping clients navigate complex estate planning and tax issues while contributing to the advancement of the profession.

• Professional Involvement

Timothy is actively involved in professional organizations devoted to trusts and estates law, taxation, and estate planning. He frequently lectures and writes on estate planning, fiduciary administration, business succession planning, and tax-related topics, providing educational programs for attorneys, accountants, financial advisors, and other estate planning professionals. Through these activities, he contributes to continuing legal education and promotes best practices within the trusts and estates community.

• Experience

Timothy advises high-net-worth individuals, families, fiduciaries, business owners, and charitable organizations on a wide range of trusts and estates matters. His experience includes sophisticated estate planning, estate and gift tax planning, generation-skipping transfer tax planning, business succession planning, charitable giving strategies, trust and estate administration, and fiduciary counseling. He works closely with clients to develop customized wealth transfer plans that preserve family assets, minimize tax exposure, and facilitate the efficient transfer of wealth across generations, while also guiding executors, trustees, and beneficiaries through the administration of complex estates and trusts.

Kimberly A. DeMaro, Esq. | Law Office of Kimberly A. DeMaro

Kimberly A. DeMaro is the founder of the Law Office of Kimberly A. DeMaro, where her practice focuses on trusts, estates, and estate planning. She advises individuals and families on developing comprehensive estate plans, preserving wealth, and implementing strategies for the efficient transfer of assets across generations. With decades of experience in trusts and estates law, Kimberly provides personalized legal counsel tailored to each client’s long-term planning objectives.

• Education & Credentials

Kimberly earned her Juris Doctor from St. John’s University School of Law in 1993 after receiving her Bachelor of Arts from Fairfield University in 1990. She has been admitted to practice law in New York since 1994 and is currently registered to practice in the state.

• Recognition & Leadership

Kimberly has built a longstanding trusts and estates practice through her leadership of the Law Office of Kimberly A. DeMaro. Her decades of experience in estate planning and trust law have established her as a trusted advisor to individuals and families seeking comprehensive wealth preservation and estate planning services.

• Professional Involvement

Kimberly is an active member of the New York State Bar Association and the New York County Lawyers’ Association. Through these professional affiliations, she remains engaged with developments in trusts, estates, and estate planning law while serving clients throughout New York.

• Experience

Kimberly has more than 30 years of experience concentrating her practice on estate planning and trusts. Through the Law Office of Kimberly A. DeMaro, she advises clients on wills, trusts, and comprehensive estate planning strategies designed to preserve wealth and accomplish long-term family planning objectives. Her practice emphasizes personalized legal counsel and practical solutions for individuals and families navigating estate planning and wealth transfer matters.

Jack F. Meola, CPA, Esq., Advisor | Eisner Advisory Group

Jack F. Meola is an Advisor at Eisner Advisory Group LLC, where he advises high-net-worth individuals, families, closely held businesses, and fiduciaries on sophisticated estate, trust, tax, and wealth transfer matters. As both a Certified Public Accountant and attorney, Jack brings decades of multidisciplinary experience helping clients develop comprehensive estate and succession plans, navigate fiduciary and tax issues, and preserve wealth across generations. His practice integrates legal, tax, and financial planning strategies to address the complex needs of private clients and business owners.

• Education & Credentials

Jack is both a Certified Public Accountant (CPA) and an attorney, providing clients with a unique combination of legal, accounting, and tax expertise. His credentials support a practice concentrated on estate planning, trust and estate administration, fiduciary taxation, business succession planning, and wealth preservation. His multidisciplinary background enables him to provide integrated advice on sophisticated tax and estate planning matters.

• Recognition & Leadership

As an Advisor at Eisner Advisory Group LLC, Jack serves as a senior advisor on complex estate, fiduciary, and tax planning matters. Throughout his career, he has developed a reputation for helping clients address sophisticated wealth transfer and business succession issues through coordinated legal and tax strategies.

• Professional Involvement

Jack is actively involved in advising clients on trusts and estates, fiduciary taxation, and business succession planning. Through his work at Eisner Advisory Group LLC, he collaborates with clients and their professional advisors to develop integrated wealth planning solutions that address estate, gift, income, and fiduciary tax considerations.

• Experience

Jack has extensive experience advising individuals, families, fiduciaries, and closely held business owners on estate planning, trust and estate administration, fiduciary income taxation, wealth transfer, and business succession planning. As both a CPA and attorney, he helps clients implement comprehensive strategies that minimize tax exposure, preserve family wealth, and facilitate the efficient transfer of assets across generations. His practice combines legal and accounting perspectives to address the complex financial and tax issues associated with estates, trusts, and privately held businesses.

Sean R. Weissbart, Esq., Partner | Blank Rome

Sean R. Weissbart is a partner in the New York office of Blank Rome LLP and Co-Chair of the firm’s Tax, Benefits, and Private Client Practice Group. His practice focuses on sophisticated domestic and international estate planning, trust and estate administration, and the representation of beneficiaries and fiduciaries in contested Surrogate’s Court proceedings. Sean also advises clients on international wealth transfer issues, tax-efficient planning for multinational families, tax-exempt organizations, and matrimonial matters involving prenuptial and postnuptial agreements and trust modifications. Widely regarded as one of the country’s leading estate planning attorneys, he combines technical tax expertise with practical, client-focused planning strategies.

• Education & Credentials

Sean earned his Bachelor of Arts, magna cum laude, from New York University, his Juris Doctor from Fordham University School of Law, and his LL.M. in Taxation from New York University School of Law. He is admitted to practice in New York, the U.S. District Courts for the Southern and Eastern Districts of New York, and the United States Court of Federal Claims. In addition to his legal practice, Sean serves as an Adjunct Professor of Law at NYU School of Law, where he teaches Income Taxation of Trusts and Estates, International Estate Planning, and Tax Aspects of Charitable Giving.

• Recognition & Leadership

Sean is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and has earned widespread recognition for his work in private wealth law. He has been recognized in The Best Lawyers in America for Trusts and Estates, ranked by Chambers High Net Worth for New York Private Wealth Law: Mid-Market, and selected to Super Lawyers after previously being recognized as a Rising Star. As Co-Chair of Blank Rome’s Tax, Benefits, and Private Client Practice Group, he provides leadership in one of the firm’s premier private client practices.

• Professional Involvement

Sean is an active leader in the trusts and estates community through his teaching, writing, speaking, and philanthropic work. He is the co-author of the law school textbook The Income Taxation of Trusts and Estates and regularly lectures at leading tax and estate planning conferences across the country. His scholarly articles have appeared in publications including The ACTEC Law Journal, The Journal of Taxation, and Estate Planning. He also serves on the Board of the Ment’or BKB Foundation and as Event Chair of the Trusts and Estates Committee of the UJA-Federation of New York, supporting charitable initiatives and professional education.

• Experience

Sean advises high-net-worth individuals, families, fiduciaries, and tax-exempt organizations on a broad range of sophisticated trusts and estates matters. His experience includes domestic and international estate planning, trust and estate administration, representation in contested Surrogate’s Court proceedings, international wealth transfer planning, cross-border tax issues involving foreign trusts, charitable planning, and counseling tax-exempt organizations on formation and compliance matters. He also advises clients on prenuptial and postnuptial agreements and trust modifications related to divorce. Through his practice, teaching, and scholarship, Sean has become a nationally recognized authority on estate planning and private wealth law.

Kyle G. Durante, Esq., Associate | Blank Rome

Kyle G. Durante is an associate in the Tax, Benefits, and Private Client Practice Group at Blank Rome LLP. His practice focuses on sophisticated estate planning, estate and trust administration, and wealth transfer planning for high-net-worth individuals and families. Kyle advises clients on developing customized estate plans, minimizing estate, gift, and generation-skipping transfer taxes, and administering complex estates and trusts. He also counsels fiduciaries throughout the administration process and assists clients in implementing strategies that preserve and transfer wealth across generations.

• Education & Credentials

Kyle earned his Juris Doctor, cum laude, from Elisabeth Haub School of Law at Pace University, where he served as an Articles Editor for the Pace Law Review. He received his Bachelor of Arts from Binghamton University. He is admitted to practice in New York and concentrates his legal practice on trusts and estates, estate planning, fiduciary administration, and wealth preservation.

• Recognition & Leadership

Kyle has been recognized for his academic achievements and his developing practice in trusts and estates law. His leadership during law school as an Articles Editor for the Pace Law Review reflects his commitment to legal scholarship and professional excellence. Through his work at Blank Rome LLP, he has developed experience advising clients on sophisticated private wealth planning and fiduciary matters.

• Professional Involvement

Kyle is actively involved in the trusts and estates field through his work representing individuals, families, and fiduciaries on estate planning and administration matters. He also contributes to the firm’s client education initiatives by writing on developments in estate planning, taxation, and fiduciary law, helping clients and professionals stay informed about evolving legal issues affecting wealth planning.

• Experience

Kyle advises high-net-worth individuals, families, fiduciaries, and beneficiaries on a broad range of trusts and estates matters. His experience includes preparing sophisticated estate planning documents, advising on estate, gift, and generation-skipping transfer tax planning, assisting with trust and estate administration, counseling fiduciaries regarding their legal responsibilities, and helping clients implement wealth preservation strategies. His practice also includes guiding executors and trustees through complex estate administration matters and developing planning solutions tailored to each client’s long-term family and financial objectives.

DAY 1, MONDAY, JULY 20, 2026

WELCOME REMARKS AND INTRODUCTION | 8:25am – 9:00am

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

Joseph P. Scorese, Esq., Member, Sills Cummis & Gross, Newark, NJ, and New York, NY

SESSION 1 – ESTATE TAXES I: THE NATURE OF THE TAX AND UNDERSTANDING THE GROSS ESTATE | 9:00am – 10:15am

This presentation introduces the basic infrastructure of the federal estate tax, the wealth tax that still drives all trust and estate planning. Covered are essential elements of the computation of the tax: the rates and credits, and the impact of the most recent statutes which affect wealth taxation, including relevant current tax law and policy discussions. Specific attention is given to the foundations of what is included in the gross estate, including powers of appointment, life insurance, and transfers with retained interests.

Mitchell Drossman, Esq., Managing Director, National Director of Wealth Strategies, Bank of America Chief Investment Office, New York, NY

Amy E. Zinser, Esq., Director, Wealth Strategies Advisor, Bank of America Chief Investment Office, New York, NY

SESSION 2 – ESTATE TAXES II: THE MARITAL DEDUCTION, CREDIT SHELTER PLANNING, AND PORTABILITY | 10:15am – 11:15am

Estate planning for spouses requires an understanding and appreciation of the unlimited marital deduction and how it is used effectively in wills and trusts. Also explored are planning with the “applicable exclusion amount,” the credit shelter (or “bypass”) trust and the basics of “portability” under the Tax Relief Act of 2010, the American Taxpayer Relief Act of 2012, the 2017 Tax Cuts and Jobs Act, and the Federal Regulations.

Emma K. Pletenycky, Esq., Associate, Day Pitney, New York, NY

BREAK | 11:15am – 11:30am

SESSION 3 – ESTATE TAXES III: OTHER IMPORTANT DEDUCTIONS AND ELEMENTS OF PLANNING WITH THE CHARITABLE DEDUCTION | 11:30am – 12:45pm

The presentation highlights the elements and the rules which govern deductions which can reduce or eliminate the estate tax, such as deductibility of debts, expenses of administration, and taxes. Also introduced are the estate tax charitable deduction and its importance as a planning tool for charitable remainder trusts (CRATs and CRUTs) and charitable lead trusts (CLATs and CLUTs).

Michelle Orlowski, Principal, Head of Estate Administration and Fiduciary Counsel, Bessemer Trust, New York, NY

LUNCH | 12:45pm – 1:45pm

SESSION 4 – LIFETIME TRANSFERS AND THE FEDERAL GIFT TAX: THE ENDURING WEALTH TAX | 1:45pm – 3:15pm

The tax on a client’s lifetime gifts is an important complement to the estate tax and essential knowledge for anyone advising on estate and trust matters. But what is a gift? This presentation explores the nature of gifts through the eyes of the Internal Revenue Code. Essential concepts are covered such as the elements of a completed gift, allowable deductions, the annual exclusion, and other exclusions. Also covered in this presentation are the fundamental planning usages of disclaimers and Crummey trusts. In addition, the presentation covers foundational concepts such as gift splitting, calculation of tax, filing gift tax returns and procedures, and the impact of the relevant recent tax laws and projected tax policy.

Catherine G. Schmidt, Esq., Partner, McDermott Will & Schulte, New York, NY

BREAK | 3:15pm – 3:30pm

SESSION 5 – INSIDE THE BLACK BOX OF ESTATE ADMINISTRATION AND EXECUTORS’ ELECTIONS | 3:30pm – 5:00pm

A decedent’s estate in administration presents the executor and his or her advisors with a multitude of tax options and elections, many of which are overlooked and cost families needless taxes. Estate and income tax elections are explored in general. Specific attention is given to fiscal year election and IRC §645 election, uses of alternate valuation, the benefits of filing for extensions and deferrals of payment of estate tax, and the benefits and costs of using a deduction for income vs. estate tax purposes.

Elisa Pickel, Esq., Managing Director, Trust Counsel, Associate Director of Estate Administration, Fiduciary Trust Company International, New York, NY

Deena K. Feller, Esq., Managing Director, Senior Estate Officer, and Trust Counsel, Fiduciary Trust Company International, New York, NY

Parth N. Chowlera, Esq., Managing Director, Senior Estate Officer, and Trust Counsel, Fiduciary Trust Company International, New York, NY

DAY 2, TUESDAY, JULY 21, 2026

“OPEN FORUM” | 8:45am – 9:00am

Joseph P. Scorese, Esq., Member, Sills Cummis & Gross, Newark, NJ, and New York, NY

SESSION 1 – MULTI-GENERATIONAL PLANNING AND THE GENERATION-SKIPPING TRANSFER TAX | 9:00am – 10:30am

The third of the three wealth taxes, the GST tax is largely a “planning tax” that affects high-net-worth individuals, and advisors and practitioners who ignore it do so at their peril. Basic concepts and mechanics of the tax are explored (i.e., the characterization of a generation skip, the allocation of GST exemption, inclusion ratio and the applicable rate), as well how these mechanics affect estate planning for high-networth individuals in vehicles such as perpetual dynasty trusts and insurance trusts.

Joseph P. Scorese, Esq., Member, Sills Cummis & Gross, Newark, NJ, and New York, NY

BREAK | 10:30am – 10:45am

SESSION 2 – FUNDAMENTALS OF ELDER LAW AND SPECIAL NEEDS PLANNING | 10:45am – 12:15pm

The US has no health insurance for long-term care. Seventy percent of Americans aged 65 and over will need some form of long-term care during their lifetime, regardless of their net worth. Additionally, one in six children under age 18 have one or more developmental disabilities and more than fifty-six million Americans are living with some type of disability, whether it is mental, cognitive, and/or physical.  This presentation will address the fundamentals in elder law and special needs planning to enable every practitioner to identify planning needs for their clients.

Amy C. O’Hara, Esq., CELA, Partner, Littman Krooks, New York, NY

Brian L. Miller, Esq., CELA, Partner, Littman Krooks, New York, NY

LUNCH | 12:15pm – 1:30pm

SESSION 3 – THE BASICS OF BASIS IN ESTATE PLANNING | 1:30pm – 2:45pm

Estate planning for high-net-worth individuals has undergone a fundamental shift in focus. Practitioners can no longer rely simply on recommending venerable solutions such as credit shelter trusts and dynasty trusts to solve wealth tax problems. The current tax environment demands that advisors master the income tax effects of capital gains and capital losses on estate and trust property and inherited wealth. Clients are making strategic investment decisions on income taxation, and too often costly mistakes occur and opportunities are missed when basis issues are ignored. What is basis? How does it change? When does a step-up occur? When does a step-down occur? How is basis reflected (and how does it change) in family limited partnerships? These and other fundamental concepts are explored, including the role basis may play in any “death tax” reform.

Brad Dillon, Esq., Partner, Andreessen Horowitz, New York, NY 

BREAK | 2:45pm – 3:00pm

SESSION 4 – INTRODUCTION TO INCOME TAXATION OF TRUSTS AND ESTATES | 3:00pm – 4:30pm

This session explores the fundamentals of federal income taxation for estates and trusts. What are the essential components of the IRS Form 1041? How is fiduciary income tax computed? Other essentials covered include “simple” vs. “complex” trusts, treatment of capital gains and losses, distributable net income (DNI), income tax charitable deduction rules, and other itemized deductions and limitations.

Stacia C. Kroetz, Esq., MBA, CPA, Senior Wealth Planner/Senior Vice President, Brown Brothers Harriman & Co., New York, NY

Mark Taccetta, Vice President and Fiduciary Income Tax Manager, Brown Brothers Harriman & Co., New York, NY

DAY 3, WEDNESDAY, JULY 22, 2026

“OPEN FORUM” | 8:45am – 9:00am

Joseph P. Scorese, Esq., Member, Sills Cummis & Gross, Newark, NJ, and New York, NY

SESSION 1 – TRANSFER TAX VALUATION ISSUES AND THEIR IMPACT ON FAMILY WEALTH PLANNING OPTIONS | 9:00am – 10:15am

What is “fair market value,” as applied to the world of Federal transfer taxation? This presentation discusses this very fundamental and critical aspect of estate planning and estate administration and how its perception has changed over the years. Emphasis is spent on valuation in the context of closely-held business interests, family limited partnerships and the Special Valuation Rules of Chapter 14 of the Code. John M. Olivieri, Esq., Partner, Barnes & Thornburg, New York, NY

BREAK | 10:15am – 10:30am

SESSION 2 – STATE DEATH TAXES AND FIDUCIARY INCOME TAXES:  WHO SAID YOUR ESTATE OR TRUST WASN’T TAXABLE? | 10:30am – 11:30am

The Tax Cuts and Jobs Act of 2017 has gone a long way in providing federal transfer and income tax relief to the wealthy. Planners need to be increasingly mindful, however, of opportunities and traps arising from a client’s exposure to a particular state’s income and wealth tax regime. With their increasing need for revenue, many states continue to impose their own form of estate and inheritance taxes, which if overlooked, result in unhappy surprises for beneficiaries. State income taxes applicable to trusts also are a factor in planning that need increasing attention. Practitioners are often unaware of how trusts are taxed at the state level and how the residence of a trustee or even a beneficiary can expose that trust to his or her own state’s fiduciary income tax. This presentation provides an overview of the impact of state taxes affecting wealth transfers and the increasingly critical strategic attention practitioners need to pay when designing sophisticated plans in dynasty trusts with multijurisdictional contacts.

Timothy M. Ferges, Esq., Partner, McCarter & English, Newark, NJ and New York, NY

SESSION 3 – PLANNING TECHNIQUES USING GRANTOR TRUSTS | 11:30am – 12:30pm

Grantor trusts enjoy a special role in sophisticated estate planning for high-net-worth individuals. This presentation explores the appeal of the grantor trust, what makes an irrevocable trust a grantor trust, and how it is deployed. A comparison of the two most popular techniques, the Grantor Retained Annuity Trust (or GRAT) and the sale to an intentionally defective grantor trust (or IDGT) are explored and explained.

Kimberly A. DeMaro, Esq., Law Office of Kimberly A. DeMaro, Garden City, NY

LUNCH | 12:30pm – 1:30pm

SESSION 4 – ESTATE AND TAX PLANNING FOR NON-US CITIZENS | 1:30pm – 2:45pm

An essential primer for any estate planning professional who seeks to advise clients with international contacts. The impact of US wealth taxes on non-citizens is explored, including gift and estate tax exemptions for non-resident aliens, annual exclusions for gifts by US citizens to non-citizen spouses, and qualified domestic trusts. Also covered is an overview of the compliance rules required for individuals with foreign bank accounts (FBAR) and required IRS reporting for beneficiaries who receive foreign gifts and bequests.

Jack F. Meola, CPA, Esq., Advisor, Eisner Advisory Group, Iselin, NJ

BREAK | 2:45pm – 3:00pm

SESSION 5 – DIGITAL ASSETS | 3:00pm – 4:30pm

Rapid changes in technology are challenging an estate planner’s ability to keep pace with them.  This presentation discusses federal and state legislation and case law for estate planning with digital assets and a fiduciary’s access and distribution of a decedent’s digital assets. The session includes planning techniques and best practices to ensure a client’s wishes are satisfied and the smooth administration of an estate with digital assets.

Sean R. Weissbart, Esq., Partner, Blank Rome, New York, NY

Kyle G. Durante, Esq., Associate, Blank Rome, New York, NY