The Advanced Trusts and Estates Conference moves beyond the basics of the taxation of trusts and estates and planning to more sophisticated planning opportunities, issues, techniques and pitfalls such as:
This course is co-sponsored with myLawCLE.
Date / Time: July 17, 2025
Date / Time: July 18, 2025
Closed-captioning available
Melissa A. Terranova, Esq., Partner | Fox Rothschild
Melissa concentrates her practice in all areas of trust and estate law, including trust and estate litigation, estate planning, and trust and estate administration.
Melissa represents individuals and families in designing, implementing and administering complex estate plans to help them achieve their overall wealth transfer objectives. She assists her clients with estate planning, tax planning and business succession planning.
Her practice also extends to representing beneficiaries, individual fiduciaries, corporate fiduciaries and charitable organizations in disputed matters involving estates, trusts, fiduciaries, guardianships and fraudulent transfers.
Troy M. Stackpole, Esq., Associate | Greenberg Traurig
Troy M. Stackpole focuses his practice on trust and estate planning. His practice is concentrated on providing sophisticated planning to high-net-worth individuals and their families with the goal of preserving wealth on a tax efficient basis. He advises clients on estate planning options and prepares sophisticated estate planning instruments aimed at minimizing estate, income, generation-skipping, and gift taxes. Additionally, he works with clients to develop succession and exit plans for closely held businesses.
Troy also advises executors and trustees on the administration of complex trusts and estates, including, but not limited to, the formation and management of charitable trusts and the preparation and filing of Federal and State estate tax returns. Furthermore, he represents executors, trustees, and other interested persons in litigations and other controversies surrounding the administration and management of trusts and estates.
Stephen Liss, Esq., Partner | Dungey Dougherty PLLC
A dedicated estate and tax planning attorney who sees himself as a teacher, he specializes in simplifying complex legal concepts so clients can confidently make informed decisions. He begins each engagement by helping families define their goals and then develops strategies that balance tax efficiency, complexity, and personal priorities.
With past roles as a partner at Withers Bergman LLP and ArentFox Schiff LLP, and experience as a strategist at major financial firms, he brings a holistic, team-based approach to planning for high-net-worth individuals, families, and charities. His work includes domestic and international estate planning, charitable giving, trust structuring, and crossborder tax matters. An active thought leader, he has authored 40+ articles and holds leadership positions in the ABA.
Joseph P. Scorese, Esq., Member | Sills Cummis & Gross
Joseph P. Scorese is a Member of the Sills Cummis & Gross Tax, Trusts and Estates Practice Group. Mr. Scorese’s primary area of practice is complex estate planning and estate and trust administration for high net worth individuals and families. Mr. Scorese counsels clients in the New York and New Jersey area and helps them design and realize both appropriate and realistic estate planning goals. He then implements those goals with customized drafting solutions utilizing the latest cutting-edge strategies including sophisticated wills, revocable and irrevocable trusts, including irrevocable life insurance trusts (ILITs), charitable remainder trusts (CRATs and CRUTs) and charitable lead trusts (CLATs and CLUTs), family limited partnerships and limited liability companies, qualified personal residence trusts (QPRTs), grantor retained annuity trusts (GRATs) and intentionally-defective grantor trusts (IDGTs). In the complicated area of estate and trust administration, Mr. Scorese readily and regularly engages with fiduciaries and beneficiaries to provide creative tax planning ideas which can help minimize the bite of taxation from income and capital gains taxes, estate tax, gift tax and generation-skipping transfer tax, thereby maximizing the amount of wealth passing to family.
Paulina Mejia, Esq., National Fiduciary Counsel | Fiduciary Trust Company International
Paulina Mejia serves as National Fiduciary Counsel at Fiduciary Trust Company International and is a member of the firm’s management and operating committees. She also serves on Fiduciary Trust Company of Delaware’s board and Fiduciary Trust International’s DEI Council. Prior to joining Fiduciary Trust International, Paulina was head of Atlantic Trust’s wealth strategies group and a senior wealth strategist in their New York office. She has also worked as a wealth planner with Brown Brothers Harriman & Company and practiced law in the trusts and estates department of Carter Ledyard & Milburn LLP.
Brad J. Richter, Esq., Partner | Fried, Frank, Harris, Shriver & Jacobson
Brad J. Richter is chair of Fried Frank’s Trusts and Estates Department in New York. With a practice spanning sophisticated estate and tax planning, administration of complex estates and trusts, business succession, and charitable foundation structuring, Brad represents high-net-worth individuals, private equity principals, entrepreneurs, executives, and fiduciaries.
He advises clients on wealth transfer strategies, formation of business entities, multigenerational trust planning, charitable giving, and fiduciary compliance, including IRS audits and probate litigation. Recognized by Chambers USA as a leading wealth management attorney in the Eastern Region, Brad has been with Fried Frank since 2005.
George D. Karibjanian, Esq., Member | Franklin Karibjanian & Law, PLLC
George Karibjanian is a founding member of Franklin Karibjanian & Law, with offices in Washington, D.C. and Florida. Board Certified in Wills, Trusts & Estates in Florida and a Fellow of the American College of Trust and Estate Counsel, he has over 37 years of experience in estate planning, probate and trust administration, and nuptial agreements.
A prolific speaker and author, George has delivered over 225 presentations and published 80+ articles. He is a regular contributor to national conferences like Heckerling and Notre Dame and holds leadership roles in the ABA and Florida Bar on estate tax, decanting, and planning issues. Outside of law, he’s active in community organizations and holds a WSET Level 2 wine certification.
Jerome M. Hesch, Esq., Of Counsel | Meltzer, Lippe, Goldstein & Breitstone
Jerome M. Hesch is Counsel to multiple practice groups at Meltzer, Lippe, Goldstein & Breitstone LLP, including Trusts & Estates and Private Wealth & Taxation. A nationally respected tax and estate planning expert, Jerry has served as a consultant to leading law firms and advisors across the country.
He is Director of the Notre Dame Tax and Estate Planning Institute, a Fellow of both the American College of Trust and Estate Counsel and the American College of Tax Counsel, and a member of the NAEPC Estate Planning Hall of Fame. He is a prolific author and speaker, contributing to top national tax conferences such as Heckerling, USC, and NYU.
Earlier in his career, Jerry worked with the IRS Office of Chief Counsel and spent 20 years as a full-time law professor. He continues to teach as an adjunct at several law schools and previously directed the University of Miami’s Graduate Program in Estate Planning.
Alan S. Gassman, Esq., Partner | Gassman, Crotty & Denicolo, P.A
Alan S. Gassman is the founder and senior partner of Gassman, Crotty & Denicolo, P.A., a Clearwater, Florida law firm established in 1987. Board Certified in Wills, Trusts & Estates, he specializes in representing high-net-worth families, physicians, and business owners in estate planning, taxation, and asset protection. Alan is a prolific author, contributing to various legal publications and has co-authored several books on estate planning and asset protection.
Andrew S. Katzenberg, Esq., Partner | ArentFox Schiff
Andy focuses on wealth transfer planning and preservation, multi-generational planning, estate and trust administration, nonprofit and tax-exempt organizations, and charitable giving. Among his high-net-worth clients are hedge fund and private equity managers, business owners, art dealers, and athletes.
He also represents clients in forming and managing nonprofit and tax-exempt organizations (including public charities, private foundations, and private operating foundations) and acquiring and retaining their tax-exempt status. Andy has authored numerous articles related to his field and is a frequent contributor to the New York State Bar Association’s Trusts and Estates Law Section newsletter. He is also a nationally recognized lecturer, Chambers USA ranked, and a Fellow of the American College of Trusts and Estates Counsel (ACTEC).
In addition to his regular practice, he actively engages in pro bono work and has been recognized for his contributions by the New York Legal Assistance Group (NYLAG) and the New York City Family Court Volunteer Attorney Program. Andy also serves as an adjunct professor at the University of Baltimore Law School Graduate Master’s Program.
Eduardo S. Chung, Esq., Principal | Forvis Mazars
Eduardo S. Chung, Esq. is a Principal at Forvis Mazars, based in New York, where he leads the firm’s Tax Practice & Procedures Group. With over a decade of experience, he specializes in representing a diverse clientele, including individuals, estates, C corporations, S corporations, and other flow-through entities. His expertise encompasses advising on IRS and state tax examinations, administrative appeals, tax court litigation, and the collection of outstanding tax liabilities.
Eduardo rejoined Forvis Mazars in 2022, having previously held senior leadership positions at the firm from 2014 to 2020. Between his tenures, he served at a prominent New Jersey-based law firm, further honing his skills in tax controversy matters. He holds a J.D. from Boston University School of Law and an LL.M. in Taxation from Georgetown University Law Center.
, Esq., Principal | Forvis Mazars
Timothy Evans is a Principal in the International Tax Services practice at Forvis Mazars. With a strong background in cross-border tax issues, he advises multinational corporations, business owners, and private clients on international tax planning, treaty structuring, and global tax compliance. Timothy works closely with clients on inbound and outbound investment strategies, foreign tax credit optimization, and Subpart F and GILTI matters. His clients value his clear guidance through complex international rules and his commitment to integrated global solutions. He also regularly speaks on international tax developments and planning techniques.
James I. Dougherty, Esq.., Partner | Dungey Dougherty PLLC
James I. Dougherty is a founding partner of Dungey Dougherty PLLC in Greenwich, Connecticut, continuing a multigenerational family tradition of private client legal practice. His work centers on estate planning and administration for high-net-worth individuals, families, and family offices, with an emphasis on discretion, legacy preservation, and tailored planning. James advises clients on tax-efficient wealth transfer, charitable giving, business succession, and trust structuring. Known for his thoughtful and measured approach, he provides personalized legal counsel that reflects both technical excellence and a deep understanding of client values.
DAY 1: THURSDAY, JULY 17, 2025
PLANNING ISSUES AND PROBLEMS WITH RESPECT TO DECANTING TRUSTS | 8:45am – 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. In this session the speaker discusses when decanting may be appropriate, state laws governing decanting, tax issues, and alternative methods for modification when decanting won’t work.
ADVANCED PLANNING FOR REAL ESTATE | 10:15am – 11:30am
Changes in the law in recent years have had a particularly significant impact on owners of real estate. While the new rules certainly create many opportunities for tax savings, careful planning is necessary to ensure that owners of real estate take maximum advantage of these new opportunities. While there have been clarifications over the years, many unanswered questions as to how the rules will apply still remain. This presentation assists in understanding how to best navigate planning for real estate under long established and more recent rules, and includes planning tips and ideas to maximize use of the 20% passthrough deduction, as well as an in-depth analysis of the impact of the rules on the “choice-of-entity” decision for real estate.
BREAK | 11:30am – 11:45am
SUCCESSOR TRUSTEES AND SECTION 672(C): A PRISON OF OUR OWN MAKING? | 11:45am – 1:00pm
Since 1995 it has been common to prohibit “related or subordinate” parties from serving as successor trustees. This presentation explores the origins of that limitation and argues that it is possible to draft estate tax-exempt irrevocable trusts without any 672(c) restrictions at all.
Stephen Liss, Esq., Partner, Dungey Dougherty PLLC, Greenwich, CT and New York, NY
LUNCH RECESS | 1:00pm – 2:00pm
ETHICS/DIVERSITY AND INCLUSION SESSION: VIVA LA FAMIGLIA! ADVISING DIVERSE CLIENTS AND THE FAMILIES IN A CHANGING ESTATE PLANNING WORLD | 2:00pm – 3:30pm
Estate planning practitioners now face a myriad of subtle considerations when counselling clients. Attorneys in this practice area who are insensitive to a client’s unique family configuration do so at their peril. This panel presentation highlights the changing face of diverse family situations for clients in the world of estate and trust planning. Specific circumstances that are explored include age diversity between spouses, providing for children born through assisted reproductive technology (ART) or adoption, planning for LGBTQ spouses, partners and children, and special considerations involving geographic, cultural and religious diversity. Practical tips in understanding and relating to a client’s individual needs and desires and proposing and implementing flexible and dynamic solutions are discussed.
[CLE credits may be available for ethics and diversity and inclusion where applicable.]
Break | 3:30pm – 3:45pm
THE BAKER’S DOZEN: 13 THINGS THAT YOU MAY NOT KNOW ABOUT PREPARING A FEDERAL ESTATE TAX RETURN | 3:45pm – 5:00pm
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.
DAY 2: FRIDAY, JULY 18, 2025
INCOME TAX EFFICIENT STRATEGIES FOR A LIQUIDITY EVENT OR FOR DIVERSIFICATION | 9:00am – 10:30am
Many taxpayers are considering a liquidity event and reporting the gain, often with a significant income tax. The materials describe the available income tax strategies that (i) allow for income tax-free diversification, often used for marketable securities and real estate, or (ii) allow one to defer the reporting of the gain realized upon a liquidity event. The materials then evaluate when a strategy is appropriate, depending on the taxpayer’s objectives, and emphasize the limitations of the strategy.
Break | 10:30am – 10:45am
CHOOSING A CHARITABLE VEHICLE: PRIVATE FOUNDATIONS AND THE VARIETY OF ALTERNATIVES | 10:45am – 12:00pm
There is no one size fits all when it comes to charitable planning. This presentation focuses on the pros and cons of each charitable vehicle by thoroughly analyzing and comparing them to each other. Understanding technical and practical benefits and limitations of donor advised funds, community foundations, private foundations and 501(c)(4) organizations to ultimately be able to better guide your clients in their charitable vision.
LUNCH RECESS | 12:00pm – 1:00pm
REPORTING FOR FOREIGN ASSETS AND ACTIVITIES BY US TAXPAYERS INCLUDING TRUSTS AND ESTATES | 1:00pm – 2:15pm
Foreign assets and activities present a minefield for US Taxpayers. Discussion focuses on international reporting requirements and compliance relevant to US persons engaged in cross-border transactions. Foreign information returns discussed include Forms 926, 5471, 5472, 3520, 3520-A, 8858, 8865, 8621, 8938 and FinCEN Form 114 (FBAR).
GIFT TAX RETURNS: TECHNICAL, PRACTICAL AND ETHICAL ASPECTS OF PREPARATION | 2:15pm – 4:00pm
This presentation provides a “deep dive” into the intricacies of the Federal gift tax return, covering technical, practical and ethical considerations across a broad range of areas, including: mechanics of preparation; how/when/why to report non-gift transactions; amended returns; reporting of DSUE, gift splitting, 529 funds, and digital assets; adequate disclosure requirements and issues; GST allocation and choices, and more.