56th Annual Sidney Kess Estate, Tax & Financial Planning Conference

Don’t miss your chance to hear from top experts at this year’s Sidney Kess New York Estate, Tax & Financial Planning Conference. You’ll learn the latest on all aspects of the OBBBA affecting estate, tax, and financial planning, and discover how to navigate these evolving processes.

Nontransitional Credits Offered
14 NY CLE Credits (including one Ethics, one Technology, and one Diversity credit)
14 NY CPE Credits
CE Credits for CFP professionals will be offered
Credits will be given for each session attended in accordance with CLE, CPE, and CFP requirements.

Hot Topics for this year include:

Comprehensive Income Tax and Estate Planning Updates for OBBBA
Creditor Protection Without Asset Protection Trusts -- How to Create an Effective Estate Plan That Protects Assets from Creditors While Achieving Tax and Practical Goals for Families and Businesses
Using the Charitable Gift Annuity to Defer Reporting the Gain Realized from the Immediate Sale of Marketable Securities
What the New OBBB Act Means for Philanthropy
Advising Clients When a Beneficiary Has Mental Health Issues
Tax Aspects of Divorce
AI and Ethics: Practical Stuff You Must Know
Income Tax Planning in the Current Tax Environment
Estate Planning in the Current Environment

Conference Fee: $195 per person, which will include a link to a downloadable e-binder. UJA estimates that the fair market value of attending the conference is $195 and does not qualify for a charitable deduction. No other goods and services will be provided.

Financial Aid Policy — Applicants for financial support may apply for reduced fees or scholarships based on financial hardship. Under this policy, any individual who has a genuine financial hardship may submit, in writing, on letterhead, an explanation of the hardship and, if approved, may receive full or partial assistance, depending on the circumstances. Please send financial aid requests to .

Cancellation policy: $25 handling fee. No refunds will be given for cancellations after Sunday, October 19, 2025.

Sessions

10/22/2025 - Session 1

Wednesday, October 22, 2025 | 10:00 AM - Wednesday, October 22, 2025 | 6:00 PM

Virtual

10/23/2025 - Session 2

Thursday, October 23, 2025 | 10:00 AM - Thursday, October 23, 2025 | 6:00 PM

Virtual

Schedule

Wednesday, October 22, 2025

10:00 am
Sharon L. Klein
The State of the States: Latest Key Planning Developments Across the U.S.
Hear about the most important recent state-level developments, trends, and estate-planning ideas, including legislative developments; case law updates; estate, gift, and other tax law changes; and other breaking state-level developments.

11:00 am
Alan S. Gassman
Creditor Protection Without Asset-Protection Trusts — How to Create an Effective Estate Plan That Protects Assets From Creditors While Achieving Tax and Practical Goals for Families and Businesses
This course explores how to design and implement estate plans that offer robust creditor protection without relying on traditional asset-protection trusts. Participants will learn practical and tax-efficient strategies to shield assets using such legally sound structures as business entities, tenancy by the entirety, retirement accounts, discretionary trusts, and integrated family arrangements. The program emphasizes how to balance creditor protection with family dynamics, business continuity, and estate tax planning goals, offering actionable tools for lawyers, advisors, and financial professionals who serve high-net-worth individuals and closely held businesses.

12:00 noon
Steven G. Siegel
How to Review Trust Documents with a Planner’s and Tax Mindset and a Focus on Non-Estate Tax Matters, Such as Income Tax Status of Trust, Distribution Provisions, and Other Matters, So That the Trust Can Be Administered Properly
This session will explain how the elements of a trust should be reviewed and understood. We will address issues such as tax implications of revocable and irrevocable trusts; the income tax treatment of grantor and nongrantor trusts and how trust beneficiaries are taxed; distinguishing among simple, complex, and grantor trusts; the meanings of specific trust clauses (HEMS, 5/5 power, etc.); special charitable deduction rules for trust income; and special trusts that can hold S corporation shares. We will learn how to determine what trust language distinguishes the type of trust involved, evaluate which tax treatment is appropriate for the reviewed trust, and recognize key clauses that govern the trust administration.

2:00 pm
Jerome M. Hesch
Using the Charitable Gift Annuity to Defer Reporting the Gain Realized From the Immediate Sale of Marketable Securities
For individuals who intend to sell appreciated marketable securities while living, the income tax step-up in basis at death is not available. Today’s presentation examines how the sale of a substantial portion of the asset in exchange for an annuity payable for the seller’s life allows the gain realized on the sale to be reported as each annuity payment is received. In addition, the seller is entitled to an immediate charitable income tax deduction for the portion of the asset given to the charity. The presentation is designed to demonstrate how the seller can be financially better off using the part-sale/part-gift treatment with a charitable gift annuity as opposed to selling the entire asset for cash and paying the income tax on the gain at the time of the sale.

3:00 pm
Ted Batson, Bill Samers, Rachel Schnoll
What the New OBBB Act Means for Philanthropy
Join us and explore how the landmark OBBB Act is likely to impact the landscape of charitable giving — for individuals, corporations, DAFs, private foundations, or charities. We will review tax law changes impacting charitable gifts and other provisions that may positively or negatively affect donors and organizations.

4:00 pm
Amanda Koplin, Dr. Wendy Oliver-Pyatt, Martin M. Shenkman
Advising Clients When a Beneficiary Has Mental Health Issues — How Money Impacts Treatment
The presenters will discuss common pitfalls across the financial spectrum when determining mental health treatment recommendations, and how each can impact a beneficiary’s wellbeing as they go through treatment. Attendees will leave with actionable tools to support better outcomes for both clients and their beneficiaries. When a beneficiary struggles with mental health challenges, financial decisions can either support recovery or unintentionally undermine it. This session explores the complex intersection between mental health and money, helping advisors and trustees understand how financial structures, boundaries, and expectations influence treatment outcomes. The presenters will offer insight into the psychological and systemic pitfalls that can arise, along with strategies to foster stability, autonomy, and dignity for beneficiaries receiving care.

5:00 pm
Jeremiah W. Doyle
When Harry Left Sally: What Every Advisor Should Know About Tax Aspects of Divorce
We will discuss the income and gift tax consequences of divorce, including the tax traps that may be encountered in property settlements, child support, the sale of the principal residence, and the repeal of Section 682 alimony trusts. In addition, the problems encountered in dividing IRAs and qualified plans, stock options, and deferred compensation will be covered, as will the relief available from joint and several liability.

Thursday, October 23, 2025

10:00 am
Avery E. Neumark
ERISA and Employee Benefits at a Crossroads: The Effects of SECURE 2.0, New Legislation, and DOGE
This session will review the latest employee benefits, health benefits, and executive compensation provisions effective under SECURE 2.0, and the recently signed OBBBA and other proposed legislation. We will discuss income and retirement planning opportunities for individuals, employees, and employers in light of the new laws. We will also review the latest developments affecting contributions to and distributions from retirement plans.

11:00 am
Mary E. Vandernack
AI and Ethics: Practical Stuff You Must Know
Artificial intelligence is rapidly transforming the legal landscape, offering powerful tools to enhance efficiency, accuracy, and client service. But with innovation comes responsibility. This presentation will explore how legal professionals can ethically and productively integrate AI into their estate planning practice. We will discuss real-world applications, regulatory and ethical considerations, best practices for risk management, and the evolving role of lawyers in an AI-augmented profession. The presentation will provide practical guidance on using AI tools responsibly — balancing innovation with core legal values such as confidentiality, competence, and professional judgment.

12:00 noon
Elizabeth Forspan
Helping Clients with Elder Law and Disability Issues and Other Practical Issues of Aging
This session will cover the myriad issues that aging and disabled clients face and how such issues can be addressed competently, sensitively, and thoroughly by estate, tax, and financial professionals. We will review the key items professionals in the field should be discussing with their clients, such as proper advance planning techniques, including powers of attorney, healthcare directives, and other planning instruments. We will discuss the shifting landscape of long-term care insurance and how professionals can help their clients adapt to (and perhaps plan around) the changes. We will also review practical planning techniques, such as how to approach one's clients and the clients' family members when there is an indication of onsetting dementia or diminished capacity.

2:00 pm
Robert Keebler, Martin Shenkman
Income Tax Planning in the Current Tax Environment
As year-end approaches, the time to make 2025 a great year for our clients grows ever shorter. A new administration, the OBBBA, and market volatility made for a busy year. However, change provides excellent income tax planning opportunities. This course includes an overview of the current environment and a review of planning ideas that are effective and actionable today. We will review critical OBBBA changes, and discuss opportunities for individuals, small businesses, and those undertaking estate planning.

3:00 pm
Martin M. Shenkman
Estate Planning in the Current Environment
The Big Beautiful Bill (BBB) is now law. What does this mean for planning? Even those focusing solely on estate planning need some understanding of the incredible scope of the BBB on the nation’s tax system. There are significant provisions directly and indirectly affecting estate planning. The program discusses various strategies to maximize income tax benefits using nongrantor trusts and charitable planning. Post-BBB, protecting assets, securing income tax benefits, and safeguarding assets before the future changes if there is a change of control in Washington are all important. What are the implications of changes to estate planning? This is not just about the increased and “permanent” $15 million exemption. Planning will focus on nongrantor SLANTs and other nongrantor trust structures, enhanced use of trust protectors, and powers of appointment. Upstream planning and other steps to maximize basis step-up will all be relevant and reviewed in this program. The need for flexible planning strategies that can adapt to potential future changes in tax laws, with a focus on preserving trust access and maximizing income tax savings for clients across various wealth levels, will be discussed.

4:00 pm
Bryan Skarlatos
Practitioners’ Duty to Correct an Error or Misstatement Made With Respect to a Prior Year’s Return
What should you do when you discover that a client has made a mistake on a prior year’s tax return? What are your duties to the IRS and to the client? The IRS recently proposed regulations that would require a practitioner to ask the client’s permission to disclose the error on a prior year tax return and to consider withdrawing from the engagement if the client does not disclose. However, these proposed regulations are not entirely consistent with case law and the AICPA Statements on Standards for Tax Services and current Circular 230. Understanding the nuances of how to address difficult situations and clients is more important than ever given the IRS’s diminishing budget and ability to enforce the tax law. This program will review tax practitioners’ ethical and legal obligations, as well as the practitioner’s role in the tax system, using real-life fact patterns.

5:00 pm
Edward Mendlowitz, Martin M. Shenkman
Helping a Sole Business Owner Establish a Continuity Plan If There Is a Premature Death or Sudden Disability
This program will provide attorneys and CPAs who have clients who are sole owners with a continuity plan should they have a sudden death or disability. This will also include guidance for sole-owner professional practitioners. An owner’s sudden death can wipe out their business’s value, cause consternation among employees, vendors, landlords, and other stakeholders, and loss of value and possible costs to family members. A sudden disability might cause the business to be unable to continue if the owner recovers. The program will discuss how estate administration, lack of liquidity, business management, sale negotiation, and potential estate tax issues can be better handled with the right planning if there is a premature death. Included will be checklists and templates to be used while consulting with clients.

6:00 pm
Martin M. Shenkman
Wrap-Up

Wednesday, October 22, 2025

Thursday, October 23, 2025

Leadership

Planned Giving & Endowments

Vice President
William D. Samers

Director
Jaya Nahmiyas

Manager of Trusts and Estates
Tracy Doka

Associate Account Manager
Suzanne Menna

Senior Staff Accountant
Alana Weisman

Community Trust Administrator
Irina Tuchina

Planned Giving Officer
Orly Harel

Development Associate
Davida Halev

Project Coordinator
Maya Allen

Development Assistants
Inna Galperin
Yakir Kanefsky

Faculty

Chair
Martin M. Shenkman, J.D., CPA, M.B.A.
Attorney
Shenkman Law
Fort Lee, NJ

Ted R. Batson, Jr., JD, MBA, CPA
Partner and Tax Counsel
CapinCrouse LLP
Indianapolis, Indiana

Jeremiah W. Doyle, IV, Esq.
Director
BNY Wealth
Boston, MA

Elizabeth Forspan, Esq.
Managing Attorney
Forspan Klear LLP
Great Neck, NY 

Alan S. Gassman, J.D., LLM
Partner
Gassman, Crotty & Denicolo, P.A.
Clear Water, FL 

Jerome M. Hesch, MBA, J.D.
Meltzer, Lippe, Goldstein & Breitstone LLP
Special Tax Counsel
Adjunct Professor of Law
Mineola, NY

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished)
Partner
Keebler & Associates, LLP
Green Bay, Wisconsin

Sharon L. Klein, Esq.
EVP, President – Family Wealth, Eastern U.S. Region
& Head of National Divorce Advisory Practice
Wilmington Trust, N.A.
New York, NY 

Amanda Koplin
CEO
Koplin Consulting
San Antonio, TX

Edward Mendlowitz, CPA, PFS, ABV, CFF
Emiritus Partner
Withum
East Brunswick, NJ

Avery E. Neumark, J.D., LLM, CPA
Partner, Senior Consultant
Cbiz Marks Paneth LLP
New York, NY

Wendy Oliver Pyatt, MD
CEO, Chief Medical Officer & Co-Founder
Within Health
Miami, FL

William D. Samers, Esq.
Vice President
UJA-Federation of New York,
New York, NY

Rachel Schnoll
CEO
Jewish Communal Fund
New York, NY

Steven G. Siegel, J.D., LLM (Taxation)
President
The Siegel Group
Morristown, NJ

Bryan C. Skarlatos, Esq.
Partner
Kostelanetz LLP
New York, NY 

Mary E. Vandenack, J.D., ACTEC, COLPM®, CAP®, Accredited Estate Planner® (Distinguished)
Partner
Duggan Bertsch, LLC
Chicago, IL