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49th Annual Estate Planning Institute


Speaker(s): Alan S. Halperin, Andrew S. Auchincloss, Andrew S. Katzenberg, Bernard A. Krooks, Blanche Lark Christerson, Conrad Teitell, Jill Choate Beier, Laura A. Kelly, Marian C. Rice, Nicholas Ferris Cohen , Paul S. Lee, Sanford J. Schlesinger
Recorded on: Sep. 24, 2018
PLI Program #: 221082

Alan Halperin is a partner and co-chair of the Personal Representation Department in the New York office of Paul, Weiss, Rifkind, Wharton & Garrison LLP.

For the last two decades, Alan has been an adjunct professor at New York University School of Law where he has taught a number of courses involving taxation of trusts and estates, estate and gift tax and charitable giving. He has lectured extensively on estate planning subjects, including at the Heckerling Institute and presented the New York City Bar Association’s Mortimer H. Hess Memorial lecture. Alan has written articles that have appeared in numerous legal journals and guides.

In addition, Alan is a Fellow of the American College of Trust and Estate Counsel. He serves as co-chair of the Estate and Gift Taxation Committee of the Tax Section of the New York State Bar. He is also the former chair of the Trusts, Estates and Surrogate's Court Committee for the Association of the Bar of the City of New York and a former team member of that Association's Committee on Estate and Gift Tax. He serves on the tax panel for the United Jewish Appeal − Federation of Jewish Philanthropies of New York, Inc.

Alan was selected by Chambers USA 2006-2018 as one of the leading lawyers for Wealth Management and has been listed in The Best Lawyers in America for Trusts & Estates Law (New York City) since 1995. He is also listed in Chambers High Net Worth as a band 1 lawyer for Private Wealth Law.


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).


Andrew S. Katzenberg is Senior Counsel in Kleinberg Kaplan's Estate Planning and Administration practice. He focuses primarily on wealth transfer planning and preservation, multi-generational planning, estate and trust administration, nonprofit and tax exempt organizations and charitable giving. He works with a variety of high net-worth clients including art dealers, hedge fund and private equity managers, and business owners. He also represents clients in all phases of 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.

Andrew 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. 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.

Andrew holds an advanced degree in taxation from New York University School of Law and earned his juris doctor from the University of Maryland School of Law and his bachelor of arts from Tufts University.


Bernard A. Krooks is the founding partner of the New York law firm Littman Krooks LLP and chair of its elder law and special needs department. He is the past president of the Arc of Westchester, the largest agency in Westchester County, NY serving people with intellectual and developmental disabilities and their families.

A frequent presenter at the Heckerling Institute on Estate Planning and other national estate planning conferences, Mr. Krooks is immediate-past Chair of the Elder Law Committee of the American College of Trust and Estate Counsel (ACTEC) and immediate-past Chair of the Elder Law and Special Needs Planning Group of the Real Property, Trust & Estate Law (RPTE) Section of the American Bar Association. He is past president and fellow of the National Academy of Elder Law Attorneys (NAELA), past president and founding member of the New York Chapter of NAELA, past Chair of the Elder Law Section of the New York State Bar Association, and past president of the Special Needs Alliance, a national invitation-only non-profit organization dedicated to assisting individuals with special needs and their families.

Mr. Krooks, author of numerous articles on elder law and related topics, is chair of the Elder Law Committee of Trusts & Estates Magazine, and serves on the Wolters Kluwer Financial and Estate Planning Advisory Board and the Advisory Committee of the Heckerling Institute on Estate Planning.


Blanche Lark Christerson is a managing director at Deutsche Bank Wealth Management, where she works with clients and their advisors to help develop appropriate planning strategies.  Ms. Christerson is the author of Tax Topics, a regular commentary on current legislation and other tax issues, and a frequent speaker at various planning and professional conferences nationwide.  She also serves on several industry committees through the New York Bankers Association and the American Bankers Association.  Prior to joining Bankers Trust Company (now Deutsche Bank) in 1997, Ms. Christerson was in the estate planning department at U.S. Trust for 10 years, and had primary editorial responsibility for their estate planning publication, Practical Drafting.  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 State Bar Association, the Bar of the Supreme Court of the United States, the Bar of the City of New York and the American Bar Association; she is also the president of the Bagby Foundation for the Musical Arts.  


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 nationally 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 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.

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. 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.

Conrad Teitell, the subject of three lengthy interviews in U.S. News & World Report, is regularly quoted in such publications as The New York Times, The Wall Street Journal and Forbes Magazine. Profiled in Bloomberg Personal Finance as one of the nation’s lawyers who has reshaped estate planning by helping clients protect wealth, avoid taxes and benefit charities, he is listed in The Best Lawyers in America, Who's Who in America and Who's Who in American Law. He has been awarded the designation “Distinguished Estate Planner” and is the recipient of the “Hartman Axley Lifetime Service Award” by the National Association of Estate Planners and Councils. He is a fellow of the American College of Trust and Estate Counsel. He is the recipient of the American Law Institute/American Bar Association's Harrison Tweed Award for Special Merit in Continuing Legal Education and the recipient of the Connecticut Bar Association—Federal Tax Institute of New England’s Outstanding Achievement Award. He has been named the Stamford, Connecticut Trusts and Estates Lawyer of the Year by the publication, Best Lawyers in America


Laura concentrates her practice in trusts and estates matters. In addition to the drafting of wills and trusts and the administration of trusts and estates, Laura advises high net-worth clients regarding sophisticated estate planning with an emphasis on estate, gift, generation-skipping transfer and income tax planning. She assists clients with the planning and implementation of lifetime transfers of property, including the management of transfers of real estate, life insurance and business interests.

Laura began her professional career in Boston, Massachusetts, at a full-service law firm that contained its own trust administration department. This situation, unique to Boston law firms, allowed Laura to observe the practical administration of trusts as she was being trained in the drafting of complex documents. Laura returned to her home state of New Jersey in 2002.

Laura is a sought-after speaker on a variety of estate planning topics. For several years, she taught the estate planning session presented by New Jersey Institute of Continuing Legal Education as part of the “Basic Skills and Methods” class required of all attorneys newly admitted to the New Jersey Bar. Afterward, Laura continued to work with NJ ICLE in its presentations on New Jersey Basic Estate Administration (fondly called “Estate Admin 101” and “Estate Admin 102”). She is a regular presenter at New York University’s Summer Institute in Taxation, and has been a guest lecturer at New York Law School’s L.L.M. program on the subject of estate taxes.

Laura is a contributing author to Understanding and Using Trusts, published by Massachusetts Continuing Legal Education in 2001 and last updated in 2015.

Laura is a member of the inaugural class of Bergen LEADS, a class of 30 acknowledged leaders of Bergen County, New Jersey.  Laura serves as Vice Chair of the Board of Directors of the Girl Scouts of Northern New Jersey and is past chair of GSNNJ’s Board Development Committee.  She is the Secretary of the Board of Directors of The Forum School Foundation  in Waldwick, NJ, a private, non-profit school that serves children with disabilities  ages 5 – 21 years.  She is a past president of the Junior League of Bergen County and continues to be a Sustaining Member of that organization. 

Laura was appointed to the Board of Consultors for the New Jersey State Bar Real Property and Trusts and Estates Section.

Laura was elected a Fellow of the American College of Trust and Estate Counsel in 2015.  ACTEC is a nonprofit association of lawyers and law professors who have made substantial contributions to the field of trusts and estates law through writing, teaching and bar leadership activities. Its goal is to improve and reform probate, trust and tax laws, procedures, and professional responsibility.

Laura resides in Oradell, New Jersey.


Ms. Rice is a partner at L’Abbate Balkan Colavita & Contini, LLP where she chairs the Attorney Liability Practice Group.  For more than 35 years, Ms. Rice has concentrated her practice on the representation of attorneys. Ms. Rice holds the AV® Peer Review Rating from Martindale-Hubbell, its highest rating for ethics and legal ability, has been designated a Super Lawyer annually since 2008 and was assigned a “superb” AVVO rating. In 2012, Long Island Business News named Ms. Rice as one of the 50 most influential women on Long Island.

Ms. Rice is the Chair of the New York State Bar Association Law Practice Management

Committee, a member of the NYSBA Bar Journal editorial board, an appointee to the NYSBA Committee on Technology and the Legal Profession and an alternate to the NYSBA Nominating Committee. In addition to having authored an ethics  column for the American Bar Association Law Practice Management Magazine, Ms. Rice is a Past President of the 5,000 member Nassau County Bar Association, the largest suburban bar association in the country. In 2014, Ms. Rice was awarded the NCBA President’s Award and in 2015, she was honored by the St. John’s Law School Alumni Nassau Chapter.

Ms. Rice served as a member of the ABA Standing Committee on Lawyer's Professional Liability from 2009 through 2012 and was Chair of the New York State Bar Association - Committee for Insurance Programs from 2008 to 2013. Ms. Rice is a member of the Professional Liability Underwriting Society; the Defense Association of New York and the Defense Research Institute.

Ms. Rice has contributed to numerous publications and newsletters, including the New York Law Journal, BNA, the NYSBA Bar Journal and Nassau Lawyer, and has lectured extensively for the Professional Liability Underwriting Society, the ABA Standing Committee on Lawyer’s Professional Liability, PLI, the National Legal Malpractice and Risk Management Conference, the Nassau and Suffolk County Bar Associations, the NYSBA, the New York City Bar and the American Conference Institute, as well as for various law firms, insurers, law schools and trade associations, on diverse topics related to the representation of attorneys in every aspect of civil litigation, disciplinary matters and risk management.

Ms. Rice graduated from St. John's University School of Law in 1979 and received a Bachelor of Arts degree from Fordham College at Fordham University in 1976. She was admitted to practice before the Courts of the State of New York in 1980 and is also admitted before the United States District Courts for the Southern and Eastern Districts of New York, and the United States Court of Appeals for the Second Circuit.


Nicholas Cohen practices family law as a partner at Cohen Clair Lans Greifer Thorpe & Rottenstreich LLP in New York City.  He received his J.D. from the University of Pennsylvania Law School in 2005, where he served as an editor of the University of Pennsylvania Law School.  Following law school, Mr. Cohen served as a law clerk to the Honorable Barry Ted Moskowitz of the United States District Court for the Southern District of California and subsequently began his career as a commercial litigator at Simpson Thacher & Bartlett LLP.  Prior to law school, Mr. Cohen earned a B.S.F.S. from Georgetown University’s School of Foreign Service, and graduated from St. Paul’s School in Concord, New Hampshire and The Buckley School in New York City. 

Mr. Cohen is admitted to practice in New York State, as well as before the United States Supreme Court, the Southern and Eastern Districts of New York, the Middle District of Georgia and the Federal Trade Commission.  Mr. Cohen sits on the board of trustees of the Northside Center, an organization which provides expert behavioral, mental health, education and enrichment programs to children and families living in poverty.  Mr. Cohen lives in New York City with his wife Rebecca and daughter Caroline.


Paul S. Lee is the Global Fiduciary Strategist of The Northern Trust Company, working in Wealth Management and the Global Family & Private Investment Offices Group of Northern Trust.  He is also a Senior Vice President and Managing Director of the company.  Prior to joining Northern Trust, he was at Bernstein Global Wealth Management as National Managing Director, and a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP.

Paul is a Fellow of the American College of Trusts and Estate Counsel, has been inducted into the NAEPC Estate Planning Hall of Fame®, and designated an Accredited Estate Planner® (Distinguished).  He is the American Bar Association Advisor to the Uniform Law Commission Uniform Fiduciary Income and Principal Act.  Paul is a member of the American Bar Association, Florida Bar, and State Bar of Georgia.

Paul received a B.A., cum laude, in English and a B.A. in chemistry from Cornell University, and a J.D., with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; he also received an LL.M. in taxation from Emory University.  Paul was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting. 

A frequent lecturer and panelist on investment planning, tax and estate planning, Paul has spoken at the Heckerling Institute on Estate Planning, ACTEC National Meeting, Southern Federal Tax Institute, USC Institute on Federal Taxation, Southern California Tax & Estate Planning Forum, Notre Dame Tax and Estate Planning Institute, AICPA National Tax Conference, and the AICPA Advanced Estate Planning Conference.  His articles have been published by The ACTEC Law Journal, BNA Tax Management Estates, Gifts & Trusts Journal, BNA Tax Management Memorandum, Estate Planning Journal, Trusts & Estates, Estate Planning & Community Property Law Journal, The Practical Tax Lawyer, Major Tax Planning, and the Emory Law Journal.  Paul co-authored the law review article, “Retaining, Sustaining and Obtaining Basis,” which was awarded Outstanding Law Review Article in 2016 by the Texas Bar Foundation.

He is on the Editorial Board of The Practical Tax Lawyer, a member of the Advisory Committee of the Heckerling Institute on Estate Planning, Bloomberg BNA Estates, Gifts and Trusts Advisory Board, the University of Florida Tax Institute Advisory Board, and the Wilson Society Advisory Council for the Hospital for Special Surgery in New York City.

 


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).  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 2017 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 2018), "New York Super Lawyers," New York Times and, for over 30 years as one of "The Best Lawyers in America".


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.