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48th Annual Estate Planning Institute

Speaker(s): Andrew S. Auchincloss, Bernard A. Krooks, Blanche Lark Christerson, Catherine V. Hughes, Conrad Teitell, Gideon Rothschild, Hon. John M. Czygier, Jr., Jill Choate Beier, Louis Nostro, Jr., Sanford J. Schlesinger, Sharon L. Klein, Stephanie E. Heilborn
Recorded on: Sep. 11, 2017
PLI Program #: 186120

Andrew Auchincloss focuses his practice on estate and investment planning strategies under U.S. law for U.S. and non-U.S. individuals and families.  He represents wealthy individuals and families, tax-exempt organizations, banks, and trust companies, family offices and private trust companies and other clients in a broad range of substantive areas.

Andrew’s international planning experience has included a wide array of situations and solutions, including the representation of global families in the structuring of their U.S. and international wealth; representing U.S. bank and financial services firms in their dealings with international private clients; and assisting in the litigation of probate disputes with international dimensions, among other matters from all over the globe.

Andrew’s domestic planning experience includes working with family offices for significant U.S. families; working with U.S. banks and trust companies in the context of fiduciary and tax planning issues; representing a major American novelist; and assisting in significant tax and estate related litigations, including cases involving will constructions and a major case on the limits of a state’s power to tax the income of personal trusts.

Prior to joining the firm in 2016, Andrew was a partner at the global law firm Sidley Austin LLP.  Prior thereto, Andrew was a director in the Wealth Management Group at Bernstein Global Wealth Management (Alliance Bernstein), the investment management firm.  There he conducted research, and assisted the firm’s clients, in the areas of international and domestic planning.  Prior to Bernstein, he practiced at White & Case LLP for 18 years, as a partner from 2000 to 2007, representing international and domestic families, charities and financial institutions in the context of estate planning, tax and fiduciary law.

Andrew received a B.A. in 1986 from Yale University and a J.D. from the University of Virginia School of Law in 1989. Strong leadership on behalf of clients has earned Andrew recognition in the 2016 edition of Chambers High Net Worth, Who’s Who Legal: Private Client 2016 and Best Lawyers in America.

Andrew also currently serves as Chairman of the Trusts, Estates and Surrogate’s Court Committee of the New York City Bar Association.  Andrew has been elected a fellow of the American College of Trusts and Estates Counsel (ACTEC).

Bernard A. Krooks, founding partner of the law firm Littman Krooks LLP, is Chair of the firm’s Elder Law and Special Needs Department. He is a nationally recognized expert in all aspects of elder law, estate planning and special needs planning. He is past president of the Board of Directors of the Arc of Westchester, the largest agency in Westchester County serving people with intellectual and developmental disabilities and their families.

Professional Designations/Education

  • Master of Laws, Taxation (LLM), New York University
  • Juris Doctor (JD), Hofstra University School of Law
  • Bachelor of Science, S.U.N.Y at Albany
  • Certified Public Accountant (CPA)
  • Certified Elder Law Attorney (CELA)
  • Accredited Estate Planner (AEP) (Distinguished)

Awards & Recognition

  • 2016 Advocate of the Year Award, Arc of Westchester Children’s School for Early Development
  • Estate Planning Hall of Fame Class of 2014, National Association of Estate Planners & Councils (NAEPC)
  • Outstanding Achievement Award, NAELA New York Chapter for lifelong work on behalf of seniors and individuals with disabilities
  • Best Lawyers in America (Elder Law and Trusts and Estates) since 2008
  • New York Super Lawyer since 2006
  • Top 25 Westchester, NY Super Lawyers since 2008
  • Who’s Who in America
  • NYSARC Employer of the Year Award (2007)
  • Family Friendly Employment Policy Award, Westchester Women’s Bar Association (2011)

Nationally recognized speaker at leading elder law, estate planning & special needs planning conferences, including:

Heckerling Institute on Estate Planning, World Congress on Adult Guardianship - Stetson Special Needs Trusts Conference - PLI Estate Planning Institute - American Bar Association Annual Meeting - New York State Bar Association Annual Meeting - NAEPC Annual Conference -ACTEC Annual Meeting - KC Estate Planning Symposium - World Congress & Expo on Disabilities - American Institute of Certified Public Accountants - Notre Dame Tax & Estate Planning Institute

Blanche Lark Christerson is a wealth planning consultant in New York City, with extensive experience in the private banking and fiduciary services industry.  Most recently, she was at Deutsche Bank, where she counseled clients and colleagues on estate and wealth planning matters and wrote Tax Topics, a regular commentary on current legislation and other tax and related issues.  Prior to Deutsche Bank, Ms. Christerson was at U.S. Trust, where she had primary editorial responsibility for Practical Drafting, its estate planning publication.  Ms. Christerson was on the planning committee for the Advanced Personal Financial Planning Conference of 2020 ENGAGE of the American Institute of CPAs (AICPA), along with various industry committees through the American Bankers Association and the New York Bankers Association.  Ms. Christerson has been a regular lecturer for the Practising Law Institute, and for numerous planning and professional organizations nationwide, including the AICPA, the New York State Society of CPAs and the United Jewish Appeal (UJA).  She received her B.A. from Sarah Lawrence College, her J.D. from New York Law School and her LL.M. in taxation from New York University School of Law.  Ms. Christerson is a member of the New York Bar Association, the Bar of the City of New York, the Bar of the Supreme Court of the United States and the American Bar Association.  She is also the president of the Bagby Foundation for the Musical Arts.

Catherine Veihmeyer Hughes is the Estate and Gift Tax Attorney-Advisor in the Office of Tax Policy of the U.S. Department of the Treasury.  Ms. Hughes is responsible for advising the Assistant Secretary of the Treasury (Tax Policy) on all estate, gift, and generation-skipping transfer tax matters.

Prior to joining the Treasury Department in late July 2002, Ms. Hughes was a partner in a large law firm, where she managed the estate planning and administration practice in Northern Virginia, Maryland, and the District of Columbia.  Ms. Hughes has broad and extensive experience in dealing with sophisticated estate planning, transfer tax issues, estate and trust administration, and related fiduciary and tax matters.

Ms. Hughes is a Fellow of the American College of Trust and Estate Counsel, is a past Chair of the Estate and Gift Tax Committee of the ABA Section of Taxation, and is a former Chair of the Estates, Trusts and Probate Law Section of the D.C. Bar.  Ms. Hughes received a B.A. in Mathematics from the University of Dayton, and a J.D. from Catholic University of America, and is a member of the Bar of Maryland, Virginia, and the District of Columbia.

Conrad Teitell is a principal in the Connecticut and Florida law firm of Cummings & Lockwood, based in the firm's Stamford office and chairs the firm’s National Charitable Planning Group. He is an adjunct professor (Masters Graduate Program in Estate Planning) at the University of Miami School of Law. He holds an LL.B. from Columbia Law School and an LL.M. from New York University Law School.

He has lectured in all 50 states on taxes and estate planning for thousands of hours at programs sponsored by bar associations, estate planning councils, colleges, universities, law schools, community foundations, hospitals, museums, retirement communities, religious, health, social welfare and other organizations. He lectures annually at Columbia Law School’s Stone Circle luncheon. He also teaches ethics in charitable gift planning.

His publications on taxes, wills and estate planning have been read by millions—lay people and professional tax advisers. His many articles include columns in Trusts & Estates magazine and the New York Law Journal. He is the editor and publisher of Taxwise Giving, a monthly newsletter and is the author of the five-volume treatise, Philanthropy and Taxation. His column, Speaking and Writing, has appeared in the American Bar Association’s Journal and in TRIAL, the magazine of The American Association for Justice.

The American College of Trust and Estate Counsel A SPEAKER'S SPEAKER

Conrad Teitell founded and taught the American Bar Association's (ALI/CLE’s) public speaking courses for over 25 years. He teaches public speaking to other professional advisers and laypeople and teaches public speaking for the Practicing Law Institute and the New York City Bar Association. He taught public speaking in a six-part PBS television series.

Teitell was the on-air tax adviser for the PBS series On The Money produced by WGBH/Boston. He has done six PBS television specials on taxes and estate planning—two produced by WGBH/Boston, two produced by KVIE/Sacramento, one produced by WMHT/Schenectady and one produced by KCTS/Seattle. He has been a commentator on National Public Radio’s Marketplace.

Conrad Teitell has testified at hearings held by the Treasury, the Internal Revenue Service, the Senate Finance Committee, the House Ways and Means Committee and the House Judiciary Committee. He was one of four invited witnesses to testify at the Senate Finance Committee on estate tax revision. The other invited witnesses were a businessman from Iowa, a rancher from South Dakota and the Oracle from Omaha—Warren Buffett.

GIDEON ROTHSCHILD is a partner with the New York City law firm of MOSES & SINGER LLP, where he co-chairs the Trusts & Estates and Wealth Preservation Group.  He focuses his practice in the areas of domestic and international estate planning techniques for high net worth clients and is a nationally recognized authority on wealth preservation and offshore trusts.

Mr. Rothschild is a Past Chair of the Real Property Trust & Estate Law Section of the American Bar Association, a Fellow of the American College of Trust and Estate Counsel and Academician of The International Academy of Trust and Estate Lawyers and a past Chair of the New York Chapter of the Society of Trust and Estate Practitioners (STEP). 

Mr. Rothschild is the co-author of the BNA Tax Management portfolio on Asset Protection Planning and a member of the Editorial Advisory Boards of Tax Management Estates, Gifts, and Trusts, and Trusts and Estates.  He is the author of numerous articles for publications including the New York Law Journal, Journal of Asset Protection, Trusts and Estates and Estate Planning, a former Adjunct Professor, at New York Law School and the University of Miami School of Law Graduate Programs in Estate Planning, frequent lecturer on asset protection and estate planning to professional groups including University of Miami’s Philip E. Heckerling Institute, New York University Federal Tax Institute, the New York State Bar Association, the American Bar Association, the Southern Federal Tax Institute and the American Institute of Certified Public Accountants. 

Mr. Rothschild has been designated as a Distinguished Accredited Estate Planner by the National Association of Estate Planners and Councils and is listed in Best Lawyers in America (Lawyer of the Year 2018), ChambersUSA, CityWealth Leaders List, New York Superlawyers and Worth’s Top 100 Lawyers. Mr. Rothschild is also licensed as a Certified Public Accountant.




Judge Czygier has been the Surrogate of Suffolk County since May 2001, after twenty-five years of trial practice in the New York metropolitan area.  He was awarded an “AV” rating by Martindale-Hubbell, has served as a Mental Hygiene Law Article 81 Court Examiner for New York and Suffolk Counties, and was counsel to the Public Administrator of Suffolk County. 

Judge Czygier is currently the only sitting Surrogate in New York State who is a Judicial Fellow of the prestigious American College of Trust and Estate Counsel.  He is also a member and past president of the Surrogate’s Association of the State of New York.

In addition, Judge Czygier has served as a member of the Surrogate’s Court Advisory Committee to the Chief Administrative Judge of the Courts of the State of New York since 1999 and has been a member of the EPTL-SCPA Legislative Advisory Committee.  In 2009, he was appointed Chair of The Administrative Board for the Offices of the Public Administrator.  He has written for Warren’s Heaton on Surrogate’s Courts, the New York State Bar Association Trusts and Estates Newsletter, the New York Law Journal, and the New York State Bar Association Journal.

Sanford ("Sandy") J. Schlesinger is a founding partner of the law firm of Schlesinger Lazetera & Auchincloss LLP formerly Schlesinger Gannon & Lazetera LLP.  Mr. Schlesinger is a nationally recognized expert in the areas of estate and tax planning, estate administration, family-owned business planning, charitable planning and all related areas.  He also handles all aspects of contested and litigated estate, trust and related tax matters.

Mr. Schlesinger is a fellow of the American College of Trust and Estate Counsel and is a past Downstate New York Chair and a former member of its Charitable Planning and Exempt Organizations Committee.  He was Co-Chair of the NYU-SCPS 73rd Institute on Federal Taxation (2014) and is currently serving as Co-Chair of this year’s 78th Institute.  His other memberships include the Trusts, Estates, and Surrogate’s Courts Committee of the New York City Bar (2013 through 2016), the Editorial Board of the New York State Bar Journal (Emeritus since 2006), Board of Directors of the New York State Bar Foundation (through July 2013), National Academy of Elder Law Attorneys, International Academy of Estate and Trust Law (Academician), Estate Planning Advisory Committee of the Practicing Law Institute, and Financial and Estate Planning Advisory Board of the Commerce Clearing House (CCH).  He has chaired The Annual Estate Planning Institute of the Practising Law Institute for over 20 years. He is a former Chair of the New York State Bar Association's Trusts and Estates Law Section and the Advisory Board of the New York University Institute on Federal Taxation, (currently a member of The Advisory Board and Chair of its 2013 through 2019 programs).  He is Chair of the Practising Law Institute Annual Estate Planning Institute.  He is also a former Adjunct Professor of Law at New York Law School, where he taught estate and gift taxation, former Adjunct Professor of Law at the University of Miami Law School and a former Adjunct faculty member at Columbia University School of Law.  He has also been elected to the National Association of Estate Planners and Councils Estate Planning Hall of Fame.

Mr. Schlesinger received a B.S. (with honors) in 1963 from Columbia University and a J.D. in 1966 from Fordham University School of Law.  In addition to being a frequent lecturer, Mr. Schlesinger has authored three books and numerous publications on trusts, estates, taxation, closely held business and family succession planning, charitable giving and related matters.  He is listed in the Who's Who in America and Who's Who in the World, as well as having been named to the lists of "The New York Area's Best Lawyers," New York Magazine and New York Times (through 2020), "New York Super Lawyers," New York Times and, for over 30 years as one of "The Best Lawyers in America".

Stephanie Heilborn is a partner in the Private Client Services Department and leads the International Private Client Services group.

Stephanie counsels some of the world’s wealthiest families and largest financial institutions in the implementation of complex tax-planning strategies, international estate planning and trust administration as well as fiduciary litigation. She assists in the formation and provision of corporate tax advice to private foundations and other tax-exempt organizations. She also has experience in forming and advising domestic and international family offices regarding estate and tax planning.

Stephanie frequently lectures and writes on estate-planning topics and has been quoted by The New York Times and Forbes. She has served as an Adjunct Associate Professor of Law at Brooklyn Law School.

Sharon is President of the Tri State Region for Wilmington Trust, N.A., responsible for overseeing all Wealth Advisory Services. Sharon leads a team of professionals who provide planning, trust, investment management, family governance and education, family office, and private banking services.

Sharon has over 25 years of experience in the wealth advisory arena and is a nationally recognized speaker and author. She has spoken for many professional organizations, including the Heckerling Institute on Estate Planning, the New York University Institute on Federal Taxation, the Notre Dame Estate Planning Institute, the Duke University Estate Planning Conference, and the Bloomberg BNA Tax Management Advisory Board. Sharon is frequently featured or quoted in publications such as The Wall Street Journal, The New York Times, The New York Law Journal and Trusts & Estates Magazine.

Sharon currently serves as Chair of the Trusts and Estates Law Section Taxation Committee of the New York State Bar Association. She is a Fellow of the American College of Trust and Estate Counsel and a member of New York Bankers Association Trust & Investment Division Executive Committee, The Rockefeller University Committee on Trust and Estate Gift Plans, the Professional Advisory Council of the Anti-Defamation League and the Estates, Gifts and Trusts Advisory Board for The Bureau of National Affairs. She is the immediate past Chair of the Trusts, Estates and Surrogate’s Court Committee for the New York City Bar Association and a current member of its Estate and Gift Taxation Committee.

Prior to joining Wilmington Trust, Sharon was Managing Director and Head of Wealth Advisory at Lazard Wealth Management, where she led the delivery of all Wealth Advisory Services. Before that, she headed the Estate Advisement department at Fiduciary Trust Company International. Sharon began her career as a trusts & estates attorney at Rosenman & Colin (now Katten Muchin Rosenman LLP).

Sharon holds a Master of Laws from the Boalt Hall School of Law at the University of California, Berkeley, and received a Bachelor of Arts and a Bachelor of Laws from the University of New South Wales, Australia.

Jill Choate Beier is the founder of the firm, Beier & Associates, PLLC with its primary location in Lake Placid, New York.  Her practice includes a broad range of matters in the personal planning area, including estate and tax planning for individuals and families; small business succession planning, estate and trust administration; all aspects of Surrogate's Court practice, including probate proceedings, will contests and guardianships, and planning for charitable giving and philanthropy. 

Prior to starting her own firm, Ms. Beier practiced law at Sullivan & Cromwell LLP and Patterson Belknap Webb & Tyler LLP in New York City.  Before becoming an attorney, Ms. Beier worked for several years in the financial services sector and held senior management positions in accounting and regulatory reporting at large financial institutions such as JP Morgan and Credit Suisse.

Ms. Beier is an active member of the Trusts and Estates Law Section of the New York State Bar Association and has served in many positions of leadership such as Chair of the Estate and Trust Administration Committee and Vice-Chair of the Surrogate’s Court Committee.  Currently, she is the Treasurer for the Section’s Executive Committee.

In addition to practicing law, Ms. Beier is active in the local community by serving on the Board of Directors of the Adirondack Council and serving as President of the Board of Trustees for the Lake Placid Center for the Arts.

Ms. Beier earned a Bachelor’s degree in Finance from the University of North Texas, an MBA with an Accounting concentration from Fordham Graduate School of Business, a J.D., summa cum laude, from Touro Law School, and an LL.M. in Taxation from New York University School of Law.

Lou Nostro is a partner of Nostro Jones, a South Florida estate planning law firm.  Mr. Nostro is board certified by the Florida Bar as a specialist in Taxation and in Wills, Trusts & Estates.  He is a fellow of the American College of Trust and Estates Council (ACTEC).  Mr. Nostro is a frequent speaker at estate planning seminars sponsored by the American Bar Association, the Florida Bar, the NYU Tax Institute, the Florida Tax Institute, the Oregon and Washington Tax Institutes and regional estate planning and planned giving councils. He has been named as one of the top 100 estate planning attorneys in the nation by Worth magazine, is listed in The Best Lawyers in America and has been recognized by Florida Trend magazine, the South Florida Legal Guide and numerous other publications. Mr. Nostro is the Past Chair of the  Florida Tax Institute, the Chairman of the Board of Directors of the Miami Lighthouse for the Blind and a member of the Board of Trustees of the University of Florida College of Law.  He previously served as Treasurer and a member of the Board of Directors of Plymouth Congregational Church.  Mr. Nostro was an adjunct professor at the University of Miami College of Law Graduate Estate Planning Program from 2003-2008.  He received three degrees from the University of Florida:  BSBA with honors (1978); JD with honors (1982) and LLM in Taxation (1987).