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50th Annual Estate Planning Institute


Speaker(s): Andrew S. Auchincloss, Bernard A. Krooks, Blanche Lark Christerson, Conrad Teitell, Domingo Such, Jerald D. August, Paul S. Lee, Ronald C. Minkoff, Sanford J. Schlesinger, Stephanie E. Heilborn, Timothy Noonan, Yolanda Y. Kanes
Recorded on: Sep. 16, 2019
PLI Program #: 253221

Ronald C. Minkoff is a partner in the Litigation Group and Head of the Professional Responsibility Group. Mr. Minkoff is one of New York State’s leading practitioners in the field of attorney ethics and professional responsibility, representing attorneys in a wide variety of matters including law firm partnership disputes, attorney discipline cases, legal fee disputes and legal malpractice and professional liability cases on behalf of both plaintiffs and defendants. He also provides ethics opinions and advice to a wide variety of law firm clients.  In addition, he also serves as an expert witness in legal malpractice lawsuits and attorneys’ fees disputes.

Mr. Minkoff is a member of several Bar Ethics Committees, including the Committee on Standards of Attorney Conduct (COSAC) and the Committee on Professional Discipline of the New York State Bar Association. He is also the Chair of the Committee on Professionalism and Professional Discipline of the New York County Lawyers’ Association, a former member of the American Bar Association Standing Committee on Professionalism, and a past President of the Association of Professional Responsibility Lawyers. He has written extensively for the New York Professional Responsibility Report, The Professional Lawyer, The New York Law Journal, and other publications and served as the co-Managing editor of the New York Legal Ethics Reporter. Mr. Minkoff has served as an Adjunct Professor of Professional Responsibility at Columbia University School of Law, Benjamin N. Cardozo School of Law, New York University School of Law, Fordham Law School, and Brooklyn Law School. He is a frequent lecturer on the law of lawyering.

In addition, Mr. Minkoff represents businesses and individual professionals and executives in a wide variety of commercial litigation, including business break-ups, securities lawsuits, and domestic and international trade disputes. He represents several law firm partners and law firms in partnership disputes, lateral transitions and law-firm dissolutions. And he represents an internationally known petrochemist in an oil and gas venture dispute. Mr. Minkoff is on the Executive Committee and Board of Directors of the New York County Lawyers’ Association.

Mr. Minkoff was named Best Lawyers’ 2011 New York Ethics and Professional Responsibility Lawyer of the Year. He has also been recognized by Best Lawyers for many years for his work in Commercial Litigation, Ethics and Professional Responsibility, Legal Malpractice, and Regulatory Enforcement matters. He has been named a New York-area “Super Lawyer” for Professional Liability: Defense Work and Business Litigation by Super Lawyers magazine for nine consecutive years.

Mr. Minkoff is a graduate of Columbia Law School (JD, 1980). He is admitted to practice in New York.


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 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


Mr. August, is a partner with Fox Rothschild LLP, Philadelphia, PA. He leads the International Taxation and Wealth Planning  practice group for the firm. He is a nationally recognized tax lawyer who advises clients on income tax matters, including foreign taxation of U.S. businesses and U.S. taxation of foreign businesses and investors. He is frequently referred matters from outside law and accounting firms on choice of entity issues related to domestic or foreign business operations, structuring as well as assisting in the negotiation of mergers and acquisitions, both taxable and non-taxable, joint ventures, financings, workouts and recapitalizations. He has advised domestic and foreign public and private business entities, including private equity firms and hedge funds. Jerry also advises clients on tax and related matters as well as on tax disclosures required for SEC filings, IPOs and reserves for contingent tax liabilities. His legal representation extends to the domestic and international wealth planning areas, where he represents high net worth individuals, including non-residents, as well as non-citizen residents of the U.S., on both U.S. and foreign income and wealth tax matters. Mr. August has represented clients before the Internal Revenue Service, including trials before the U.S. Tax Court, the Court of Federal Claims, federal district courts and the Eleventh Circuit Court of Appeals, on a variety of tax matters. He has also represented taxpayers in both income and estate tax cases at the state level. Taxpayers also rely on his counsel for potential criminal tax investigation arising out of an audit or referral to the Criminal Investigation Division of the IRS. Notably, Jerry represented the Tax Section of the Florida Bar in filing an amicus curiae brief before the U.S. Supreme Court in a landmark tax case, Commissioner v. Estate of Hubert, 520 U. S. 93 (1997). As a thought leader in the area of tax law, Jerry is a Life Sustaining Member of the prestigious American Law Institute (ALI) and regularly serves as program chair and speaker for ALI-CLE federal tax webcasts on various topics involving federal taxation and is chair of the Advisory Board of the ALI’s long-standing tax law journal, The Practical Tax Lawyer. For more than 30 years, he has served on the Board of Advisors of the New York University Federal Institute of Taxation August has been a guest lecturer at the University of Pennsylvania Law School and the University of Pittsburgh School of Law, and a visiting professor on corporate income taxation at the Graduate Tax Program of the University of Florida School of Law. Jerry is also a member of American College of Tax Counsel, the American College of Trust and Estate Counsel and the American Tax Policy Institute. In addition to speaking at national federal tax law institutes and seminars, Jerry has authored more than 200  articles on partnership, corporate and international taxation published by national professional journals, including the Florida Law ReviewCorporate TaxationBusiness EntitiesJournal of Pass-Throughs and Tax Notes. In addition to being listed on this website, his publications can also be found in Westlaw, Lexis-Nexis and RIA Checkpointe. He has been quoted in the Wall Street JournalTax NotesBloomberg News and other publications.

 


Mr. Domingo P. Such, III is a partner in the law firm of Perkins Coie LLP based in the Chicago office, focusing his practice on excellence in the delivery of legal advice that is results oriented.  He serves as the firmwide chair of Family Office Services, a multi-disciplinary practice representing operating companies, boards of directors, fiduciaries, beneficiaries, and family offices including trust companies and quasi-family office arrangements.  A trusted advisor with significant corporate and trusts & estates tax experience, Mr. Such has been cited in various publications including Bloomberg, Business Week, Crain’s Business Magazine, The Wall Street Journal, and Worth, and is a frequent author with multiple published law review and magazine articles.  He lectures nationally on trust and business planning involving complex estates and trusts which are at times contested in court.  Mr. Such received his undergraduate and MBA degrees from Washington University in St. Louis, and his law degree from the Loyola University of Chicago School of Law.  He earned his Certificate in Family Business Advising from the Family Firm Institute.  He is listed in Who’s Who in America and Best Lawyers in America, Super Lawyers and is a fellow of the American College of Trust and Estate Counsel, and the American Bar Foundation reflecting his experience, integrity and recognized professional excellence.


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".


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.

Court Admissions

U.S. District Court, New Jersey

Memberships

American College of Trust & Estate Counsel (ACTEC)

American Bar Association, International Law Section, Vice Chair, International Private Client Committee 2011-2012; Real Property, Probate & Trust Law Section

New York State Bar Association, Trust and Estates Law Section

New York City Bar Association, Estate & Gift Tax Committee, 2007-2009

Society of Trust and Estate Practitioners (STEP), Member

Milton Resnick and Pat Passlof Foundation, Trustee

MoMA (Museum of Modern Art) Planned Giving Advisory Committee, Member

Other Distinctions

Citywealth Magazine: Leading Lawyers, International – North America 2012-2016

Thomson Reuters: New York Metro Super Lawyer 2013-2016

Legal Services NYC: Top 25 Pro Bono Advocate 2015

Best Lawyers in America 2018-2019


Yolanda Kanes is a partner and Chair of Tannenbaum Helpern’s Trusts & Estates, Private Client and Tax-Exempt Organizations practice. She has been practicing at Tannenbaum Helpern Syracuse & Hirschtritt LLP since graduating from Fordham University School of Law in 1984.

Yolanda counsels individuals and families in the preparation of wills, trust agreements and related instruments pertaining to all phases of estate planning and administration. She advises high-net-worth individuals on complex estate and transfer of wealth plans, including business succession, matters pertaining to closely held companies, and in creating and maintaining family offices. She has represented non-resident aliens regarding U.S. tax aspects of their plans as well as U.S. persons establishing trusts off shore.

Her diverse experience extends to Federal and State litigation involving corporate and real estate transactions with a specialty in trusts and estates litigation. Yolanda represents fiduciaries and beneficiaries in all aspects of estate and trust litigation matters in Surrogate's Courts, the Supreme Court of the State of New York and in appellate practice.

She has also developed an expertise in advising individuals and families in matters relating to pre-nuptial, post-nuptial and marital agreements; adoptions; and establishing and advising clients on private foundations and other charitable organizations.

Yolanda has handled Family and Trust Arbitrations and has served as an arbitrator.


Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 19 years, he has handled more than 1,000 personal income tax, sales tax, corporate tax, or other New York tax audits. Tim also has handled about 100 cases in New York’s Division of Tax Appeals.

Tim leads the firm’s New York State Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York over the past decade, including a 2014 win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. Tim also has handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and recently was admitted to practice law in Connecticut.

im also co-authored the 2018 edition of the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessments - Forth Addition, published by the New York State Bar Association. Under his direction, the New York State Residency Practice authored a publication, What to Expect in a Residency Audit. 

Tim speaks on state tax issues for audiences around the country on an average of 20 times a year, including a regular stint on the CCH webinar circuit. He also runs the award-winning Noonan’s Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law and he co-authors a monthly column for Law360 titled "NY Tax Minute."  In 2018, he was appointed to the Advisory Board of Tax Analysts' State Tax Notes, a national multistate tax publication. In addition to the CCH Residency and Allocation Audit Handbook, Tim has served as a contributing author or editor for several other tax publications and treatises,. He has also written more than 150 articles in state and local tax publications around the country over the past several years.

Honors:

Tim was named to the 2013 and 2014 Upstate New York Super Lawyers Rising Stars lists and the Upstate New York Super Lawyers 2017 and 2018 lists. In 2017, his Noonan's Notes Blog was listed among "Best Tax Blogs 2017" on Credit Donkey.com. Tim received the 2004 Burton Award for Excellence in Legal Writing for his co-authorship of "Executive Compensation and Employer Withholding," Journal of Multistate Taxation, August 2003. Also, as special legal advisor to a company called MONAEO, he assisted in the creation of a GPS-powered smartphone application and software service to help taxpayers track their time for tax purposes.