Sessions
Schedule
Leadership
Contact

Join us to hear from some of the nation’s leading experts as they discuss estate, tax, and financial planning opportunities to consider after a year that’s presented new and profound challenges to the national economy and impacted the financial circumstances of countless individuals and businesses.

Hot Topics
Latest New York Tax and Planning Developments
Residency Issues After Covid
Planning for Surviving Spouse
Significant Medicaid Changes for 2023
Capital Gains Planning for Real Estate
Ethical Quandaries in the Estate Planning Context
Tax Strategies for Clients With Collectibles
Retirement Plans for Closely Held Business and High-Net-Worth Individuals
Estate and Tax Planning Strategies in Current High-Interest-Rate and Inflationary Environment

14 CLE/CPE Credits (Nontransitional, Including one CLE Ethics Credit); CFP Credits Will Be Offered

Credits will be given for each session attended in accordance with CLE, CPE, and CFP requirements.

A Link to downloadable PDF conference materials will be emailed to all registrants prior to the Conference.

Conference Fee: $195 per person. 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 that 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: $25 handling fee. No refunds will be given for cancellations after Sunday, September 18, 2022.

Legal and Tax Panel
Richard L. Kay, Chair
Susan Taxin Baer
Ninette S. Bordoff
Alan S. Halperin
Linda B. Hirschson
Michael H. King
Stanley S. Leffler
Avery E. Neumark
Martin Rosen

Sessions

Schedule

10:00 to 10:50 am
Residency Issues After Covid

The pandemic triggered an exodus of workers from high-density cities who are now rethinking where they want to work and live. Can these taxpayers avoid tax in their “old home” jurisdiction? Have they created more tax problems with their “new home”? What about employees who will be working from home indefinitely? This program will explore the state and local tax issues created when people move. 

Mark S. Klein, Esq. 

11:00 to 11:50 am
Current Interest Rate Environment and 2022 Inflation Adjustments — A Review of Which Estate/Tax Planning Strategies Are More Effective in High-Interest-Rate Environments and the Impact on Proposed Tax Legislation.

We will review federal transfer tax and income tax developments and trends in light of the current interest rate environment and the 2022 inflation adjustments, with a focus on which planning techniques are most effective. We will also discuss estate tax considerations relative to income taxation. Finally, we will review some of the current tax proposals and what impact they would have on planning.

Sanford J. Schlesinger, Esq.

12:00 noon to 12:50 pm
Charitable Gifts of Various Assets

We will discuss what people and corporate entities are gifting to charity these days and their structure and income, estate, and gift tax consequences. In addition, compliance issues, the substantiation rules, and proposed legislation will be reviewed.

Stanley Baumblatt
Alan S. Gassman, J.D., LL.M.
Jeremiah W. Doyle, IV, Esq.
Martin M. Shenkman, J.D., CPA, MBA

2:00 to 2:50 pm
Ethical Quandaries in the Estate Planning Context

Estate planning practitioners need to deal with a multitude of ethical quandaries in their practice. Those quandaries arise from representing interrelated parties, such as representing multiple generations of family members in their estate planning who may have differing interests, to representing clients and their businesses and multiple family members with potentially conflicting interests in those businesses. Practitioners also face issues of clients’ (intentionally or not) wanting to “cross the line” in tax planning. This presentation will explore those situations and provide practical guidance in addressing those issues.

Anthony Vitiello, Esq. 

3:00 to 3:50 pm
Demystifying Distributable Net Income

This session will discuss the theory behind distributable net income (DNI), how the Internal Revenue Code defines DNI, and the three reasons why DNI is important. We will review sample calculations of DNI, how DNI gets reported on a Form 1041, and how gains may enter into DNI. The program will also discuss how DNI gets allocated among the beneficiaries of a simple trust and a complex trust. We will discuss the tier system, the separate share rule, the 65-day rule, specific bequests, and distributions in kind. Suggested drafting techniques to incorporate into estate planning documents to achieve the best income tax results will also be included.

Jeremiah W. Doyle, IV, Esq.

4:00 to 4:50 pm
Significant Medicaid Changes for 2023: What Your Clients Need to Know

We will review the significant clinical and financial changes taking place in the Medicaid space in 2023. We also will review the new financial and lookback requirements and present an in-depth description of the clinical assessment process, which has recently undergone drastic and impactful changes. Finally, there will be a review of the various ways in which attorneys and CPAs can assist their clients with preparing financially and legally for Medicaid and long-term care expenses.

Elizabeth Forspan, Esq.

5:00 to 5:50 pm
Tax Strategies for Clients With Collectibles

Clients with collectibles face investment cost, income tax, charitable, valuation, and estate tax issues. This program provides an overview of these issues and how to properly advise a client to have them maximize the income tax benefits, minimize the estate tax costs, and take advantage of investment rules applicable for collectibles.

Edward Mendlowitz, CPA, PFS, ABV, CFF

Leadership

Sidney Kess, Esq., CPA
Of Counsel to Kostelanetz & Fink, LLP
Senior Consultant to Citrin Cooperman
UJA Chair
New York, NY

Stanley Baumblatt 
Director, PG&E
UJA-Federation
New York, NY

Jeremiah W. Doyle, IV, Esq.
Senior Vice President
BNY Mellon Wealth Management
Boston, MA

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

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

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

Sharon L. Klein, Esq.
President, Eastern Region, Family Wealth
Wilmington Trust, N.A.
New York, NY

Mark S. Klein, Esq.
Partner
Hodgson Russ LLP
New York, NY

Brian T. Lovett CPA, J.D., CGMA 
Partner
WithumSmith+Brown
East Brunswick, NJ

Edward Mendlowitz, CPA, PFS, ABV, CFF 
Partner
WithumSmith+Brown
East Brunswick, NJ

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

Sanford J. Schlesinger, Esq. 
Partner
Schlesinger Lazetera & Auchincloss LLP
New York, NY

Martin M. Shenkman, J.D., CPA, MBA 
Attorney
Shenkman Law
Fort Lee, NJ

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

Anthony Vitiello, Esq. 
Partner and Chairman, Tax & Estate Planning Group
Connell Foley, LLP 
Roseland, NJ



contact us

Questions? Get in touch.
Inna Galperin

212.836.1204