Estate and Trust Planning Conference Webcast | 5173242B

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CPAs, attorneys and financial planners serve as guides for clients who want to protect their businesses and wealth through estate planning. As the regulations and legislation surrounding succession planning, health care directives, transfers of assets, gifts, trusts and other keys to estate planning continue to evolve, so do the skills and knowledge necessary for their advisers. Gain in-depth understanding, effective strategies and connections with expert professionals who specialize in this area. This year's conference also includes content tracks for those more advanced in the field and for those with just a few years of experience.

All CalCPA Education Foundation conferences include free Wi-Fi, discounted parking, continental breakfast, networking lunch and afternoon refreshments.

Materials are provided as an ebook.


  • Identify ways to maximize the worth of clients' estates.
  • Determine specific non-tax reasons for estate planning and learn what's new.
  • Recognize ways to take advantage of changes in estate planning to build a practice.

Major Subjects:

As we finalize 2017 topics, here's a look at what we covered in 2016:

  • Case Study: Estate Issues with Standard/Stale Subtrust Funding
  • Partnerships and Estate Planning
  • Generation Skipping Tax
  • Changing the Status of the Trust
  • Fundamentals of Tax Controversy: 1041, 706, 709
  • Private Trust Companies
  • Beneficiaries

Advanced Prep:


Misc. Information:

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Level of Difficulty:
Field of Interest:

Basic to advanced understanding of estates and trusts.

Designed For:

CPAs, attorneys and financial professionals involved in estate and gift tax planning and compliance; other estate planning professionals; practitioners with high net-worth clients and clients with interests in closely held businesses.


Cynthia Dunlevy Brittain, Esq., TEP

Cindy Brittain is a senior vice president and the director of inbound wealth advisory – west region for Northern Trust. She is responsible for collaborating with clients and their counsel on inbound planning strategies and addressing the fiduciary issues related to inbound wealth transfers. Brittain provides guidance on Northern Trust’s international capabilities and services for wealthy global families, and advises on the use of Northern Trust’s Delaware and Nevada Trust capabilities for foreign trusts. Brittain joined Northern in 2012 and is integral to serving affluent international clients.

Prior to joining Northern Trust, Brittain served as counsel at McKenna, Long & Aldridge LLP in Los Angeles where she successfully advised clients on global tax mitigation strategies. She also practiced as an attorney with the international law firm Withers in its London and Hong Kong offices. Brittain was a partner in the Santa Barbara law firm Ambrecht & Brittain which focused on sophisticated tax planning for family businesses. Brittain speaks nationally on cross-border planning. In Hong Kong, she was an active member in the California Association of China & Hong Kong, SAR.

Brittain received her master of laws in taxation from the University of San Diego, and her juris doctor degree from California Western School of Law where she served on Law Review/International Law Journal. She received her bachelor’s degree in economics and foreign policy from the University of North Carolina, Chapel Hill. Brittain has also studied in Moscow and Paris. Brittain is a member of the Estate and Trust and Tax Committees of the California State Bar Association, and of the Society of Trust and Estate Practitioners, Los Angeles chapter; serves as a co-chair for the Santa Barbara County Bar Association Tax Committee; and also serves on several local charity boards and has provided pro bono legal work on their behalf.

James C Counts, II, CPA, CTFA

James Counts II is a CPA and Certified Trust and Financial Advisor (CTFA) in Hemet specializing in income tax returns for individuals, estate and fiduciary tax returns and preparing accountings. He assists clients in estate planning and working with clients to identify terms and conditions they wish in their estate plan, and serves as a trustee on trusts and assists others who serve as a fiduciary. Counts has been a member of the IRS National Public Liaison Tax Practitioners Group representing California CPAs with the IRS, discussing issues of practitioners, and passing along information from the IRS to tax practitioners since April 2014.

Counts has been a member of the State Committee on Taxation (COT) since 1985. Part of the COT mission is to maintain a liaison with tax agencies representing the CPA societies. In this capacity, he instituted a liaison to the California Employment Development Department (EDD) in 1992, and continues to serve as this liaison, which includes serving on the Small Business Employer Advisory Committee (SBEAC) since May 1993. Counts began a listserve in September 1999 for the State COT for CPAs called TaxTalk, which now has about 1,200 subscribers. Since 2000, he has also been a member of the State Technology Committee. Counts served as chair of the Committee on Taxation for the Citrus Belt Chapter from 1985 to 1987, planning and conducting committee meetings along with the annual Chapter Tax Night.

Jeremiah W. Doyle IV, Esq.

Jere Doyle is an estate planning strategist for BNY Mellon's Private Wealth Management group and a senior vice president of Bank of New York Mellon. He has been with the firm since 1981. Doyle provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. He is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. Doyle formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, and a contributing author of Drafting Irrevocable Trusts in Massachusetts, all published by Massachusetts Continuing Legal Education; a reviewing editor of the 1041 Deskbook, published by Practitioner’s Publishing Company; and a contributing columnist for Estate Planning Review – The Journal, published by Commerce Clearing House.

Doyle is a lecturer in law in the Graduate Tax Program at Boston University School of Law, teaching courses in exempt organizations, tax aspects of charitable giving, and tax aspects of marital dissolution. He received a master of laws in banking law from Boston University Law School, a master of laws in taxation from Boston University Law School, a juris doctor degree from Hamline University Law School, and a bachelor’s degree in accounting from Providence College. He served as president of the Boston Estate Planning Council and as a member of its executive committee and was a 20-year member of the executive committee of the Essex County Bar Association. He is also a member of the steering committee for the AICPA’s Advanced Estate Planning Program. He was named as the “Estate Planner of the Year” in 2009 by the Boston Estate Planning Council. In 2011, he was elected to the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner (Distinguished). He has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC and CNN.

Janet Lynn Everson, Esq.

Janet L. Everson is a civil litigation attorney with a practice emphasizing professional liability defense and general business litigation. She is a shareholder at Murphy Pearson Bradley Feeney (MPBF). She Everson is recognized by the California State Bar as a certified specialist in legal malpractice law. She counsels individual lawyers and accountants, law firms, accounting firms and small to mid-sized businesses, and serves as her law firm’s general counsel. Everson routinely deals directly with the federal and state tax authorities correcting late elections, reducing or eliminating penalties or otherwise mitigating damages before litigation is commenced. Prior to joining Murphy Pearson Bradley Feeney, she served as an adjunct professor at Thomas Jefferson School of Law as the law school’s assistant coach for its 2000-2001 mock trial team.

Everson is a member of the American Bar Association, California State Bar Association, Alameda County Bar Association, and Women Lawyers of Alameda County. She is the founding member of the Association for Professional Women, MPBF; is on the board of the Proctor Elementary School Science Boosters; and is vice chair of the Castro Valley Municipal Advisory Council. Everson is a former vice chair of the Accountants Specialized Litigation Group for DRI. Everson is admitted to practice before all federal and state courts in California as of December 2000; the 9th Circuit Court of Appeals; the 7th Circuit Court of Appeals; the U.S. Tax Court; and the Supreme Court of the United States. She earned her master of laws in taxation from Golden Gate University; her juris doctor degree from Thomas Jefferson School of Law; and her bachelor’s degree from San Diego State University.

Mary Kay Ann Foss, CPA
Mary Kay Foss CPA is a frequent lecturer for community, professional and business groups. She has authored and presented courses for tax professionals throughout California. She has over thirty years of practical experience in advising clients about retirement, income and estate planning issues. Ms. Foss is the immediate past chair of the AICPA Trust Estate and Gift Tax Technical Resource Panel and past chair of both the Estate Planning Committee and the Committee on Taxation of the California Society of Certified Public Accountants. She is the past president of the Estate Planning Council of Diablo Valley, the East Bay Chapter of the California CPA Society and the Estate Planning Council of the East Bay. She teaches Retirement Distributions: Planning Options and Top 10 Things Financial Planners Need to Know About Estate Planning for the California CPA Education Foundation and has been quoted in California CPA Magazine as well as national publications.
Erin S Fukuto, CPA

Erin S. Fukuto, is a tax partner and the director of the estate and trust tax services for Raimondo Pettit Group (RPG), a certified public accounting firm with offices in Irvine, Long Beach and Torrance. With nearly 30 years of experience, Fukuto provides tax compliance, planning and consulting services for high net worth individuals, business succession and perpetuation planning for closely-held businesses and non-profit organizations. Her expertise includes estate and trust plan review and development, implementation and administration, tax compliance and strategic consulting services that allow her to work with complex estates and family wealth transfer issues.

Fukuto obtained her bachelor’s degree in accounting from the University of Southern California and her master’s degree in taxation from Golden Gate University. She is a member of the AICPA and CalCPA. She is also the vice president for the Orange County Estate Planning Council and chair of the State Estate Planning Interest Group for CalCPA.

Harry L. Gutman, Esq.

Harry L. (Hank) Gutman brings to Ivins, Phillips & Barker over 45 years of tax experience and expertise that includes federal government treasury and congressional positions, full time teaching at major law schools, and law practice. As Joint Committee Chief of Staff from 1991 through 1993, Gutman was the primary nonpartisan adviser to the House Ways and Means and Senate Finance Committees concerning the technical, economic and revenue aspects of tax legislation. He also served as deputy tax legislative counsel in the Treasury Department Office of Tax Policy.

Throughout his career, Gutman has counseled major multinational corporations on various implications of tax legislative change. He has represented clients in legislative and administrative matters before the Congress, the Treasury Department and the Internal Revenue Service. He received a bachelor’s degree from the Woodrow Wilson School of Public and International Affairs at Princeton University (1963); a bachelor’s degree in jurisprudence from University College, Oxford University (1965); and a law degree from Harvard Law School (1968).

Andrew M. Katzenstein, Esq.

Andrew M. Katzenstein is a partner in the private client services department in the Los Angeles office of Proskauer Rose LLP where he assists high net worth individuals, companies and charitable organizations with all aspects of tax and estate planning. He focuses his practice on tax planning matters, which include estate, gift and generation-skipping tax planning, as well as income tax of trust planning, probate and trust administration matters, resolving disputes between fiduciaries and beneficiaries, and charitable planning.

Katzenstein graduated from the University of Michigan, magna cum laude, with a bachelor’s degree in political science in 1979; and from the University of Michigan Law School in 1982, with high honors, with his juris doctor degree. He received his master of laws in taxation from the University of San Diego School of Law in 1990.

Katzenstein has served as chair of the Beverly Hills Bar Association’s Probate and Trust Law Section, and the Los Angeles County Bar Association’s Estate and Gift Tax Committee. He also taught estate and gift tax at UCLA Law School for more than 15 years. Katzenstein teaches the estate and gift tax course at USC Gould School of Law and is a member of the American College of Trust and Estate Counsel. He also serves on the Executive Committee of the State Bar of California’s Trusts and Estates Section.

Al W. King, III, TEP, AEP (Distinguished), Esq.

Al W. King III is the co-founder and co-chairman of South Dakota Trust Company (SDTC) LLC. SDTC is a national trust boutique serving wealthy families all over the world with currently more than $35 billion in assets under administration. Previously, King was managing director and national director of estate planning for Citigroup and also the co-founder and vice chairman of Citicorp Trust South Dakota. King is the co-vice chairman of the editorial board for Trusts & Estates magazine. He has been inducted into NAEPC’s Estate Planning Hall of Fame, serves on its board of directors, and is a former chair of its Foundation Advisory Board. He is also a member of many other groups and organizations. King received his juris doctor degree from Syracuse University Law School; his master of laws in taxation from Boston University School of Law; and his bachelor’s degree from Holy Cross College.

Ronald B. Klein, CFE, Esq.

Ron Klein has been with CAMICO since its inception in 1986 and managed its claims department for 20 years. In his current role as risk management counsel, he leverages his extensive knowledge and expertise of CPA professional liability issues to help CAMICO policyholders practice sound risk management which can help them avoid or mitigate claims. He also serves as a resource to CAMICO staff. Klein is a frequent speaker, and his primary responsibilities include risk management-focused CPE (through both webcasts and speaking events), and developing loss-prevention content and tools for policyholders.

Educated as an accountant and attorney, Klein holds a bachelor’s degree in business administration from Washington University in St. Louis, and a juris doctor degree from Southwestern University in Los Angeles. Prior to joining CAMICO, he was a controller, a practicing attorney, and a vice president of finance in the real estate syndication industry. Klein is a Certified Fraud Examiner and co-author of the book CPA’s Guide to Effective Engagement Letters.

Paul S. Lee, AEP (Distinguished), Esq.

Paul S. Lee is the global fiduciary strategist for wealth management and the global family and private investment offices group of The Northern Trust Company. He is also 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. Lee 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).

A frequent lecturer and panelist on investment planning, tax and estate planning, Lee 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 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. Lee 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. Lee is on the editorial board of The Practical Tax Lawyer, 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.

Lee received a bachelor’s degree in English, cum laude, and a bachelor’s degree in chemistry from Cornell University; and a juris doctor degree, with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; and a master of laws in taxation from Emory University. Lee was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting.

Dennis Leonard, Esq.

Dennis Leonard joined Reavis Parent LLP (RPL) as an associate in 2005 and became a partner in January of 2015. His practice areas emphasize sophisticated estate and tax planning for high net worth individuals, tax controversies and litigation, and advising trustees and private fiduciaries. Prior to joining the firm, Leonard began his career at Arthur Andersen, focusing on federal tax controversies, mergers and acquisitions, and business tax planning. Dennis later worked as an in-house tax attorney for the El Paso Corporation focusing on tax controversies and state and local taxation.

Leonard is a frequent speaker at programs organized by the State Bar of California and CalCPA. He is licensed to practice in both California and Texas, is a previous executive committee member of the State Bar of California’s Taxation Section, and the former chair of the Estate and Gift Tax Sub-Committee. Leonard is also a member of the American Bar Association Trusts and Estates Section, the Santa Clara County Bar Association, and the Santa Clara County Estate Planning Council. Leonard earned his bachelor’s degree from the University of San Francisco (1995), juris doctor degree from the University of Houston Law Center (1999), and his master of laws degree from the University of Houston Law Center (2003).

John Robert Levy, CFP, CPA

John R. Levy is the owner of John R. Levy, CPA of Walnut Creek and serves as a consultant to other CPA firms. He is a California Certified Public Accountant (CPA), Certified Financial Planner (CFP), and Personal Financial Specialist (PFS), and a recognized lecturer on professional standards in the practice of public accountancy. He previously served on the senior staff at Ernst & Ernst, CPAs (Ernst & Young) in San Francisco, and as fiscal officer, California College of Podiatric Medicine in San Francisco.

Levy has taught professional CPE seminars for the CalCPA Education Foundation, where he was recipient of the 1995 Award for Instructor Excellence; state CPA societies serving California, Nevada, Oregon and Washington; SuperCPA Summer Camp; the Internal Revenue Service’s CPA Continuing Education Program; Atwood Educational Corporation; Association of Student Financial Aid Administrators (Cal, Western Region and National); University of California Extension (Berkeley and Santa Cruz); California State University (Hayward, Sacramento and San Bernardino); Saint Mary's College; and Golden Gate University.

Levy’s professional affiliations include membership in the AICPA; CalCPA (including CalCPA’s state committees on Accounting Principles & Audit Standards, Technology, Personal Financial Planning, and Estate Planning); Diablo Valley Estate Planning Council; CPAs for the Reform of the Profession (CROP); and Infra-Gard, a FBI-private sector information exchange partnership. He has also served as vice president of CalCPA, president of the East Bay Chapter of CalCPA, founding member of the CalCPA Global Opportunities Committee, chairman of the Professional Conduct Committee of the East Bay Chapter of CalCPA, and volunteer at VITA and TaxAid.

Levy earned his bachelor’s degree in political science at San Francisco State College; his master’s degree in economics from California State University, San Francisco; and his certificate in mediation of disputes. Levy is a 50-year member of National Ski Patrol and a past far west division treasurer, and a private pilot rated in single engine, multi-engine, and instrument flight. He is married with three children and six grandchildren.

Jonathan C. Lurie, Esq.

Jonathan Lurie is a partner in the tax and wealth planning group at Venable LLP and is based in the firm’s Los Angeles office. He focuses his practice on estate planning and post-death administration, including international estate planning. Lurie has lectured in estate planning at Whittier School of Law and the University of West Los Angeles.

Lurie is a past executive committee member of the Trust and Probate Committee of the Los Angeles County Bar, a past chair of the Estate and Gift Tax Committee of the Tax Section of the Los Angeles County Bar, and a fellow of the American College of Trust and Estate Counsel. He is on the planned giving committee of Camp Max Straus Foundation. Lurie was also recognized in The Best Lawyers in America in the area of trusts and estates, and was ranked as a leading lawyer in tax estate planning in Chambers USA: America’s Leading Lawyers for Business. He was also ranked as a Southern California Super Lawyer for the family and consumer.

Lurie is a frequent speaker and author on the subject of estate planning. Some of his recent speeches include speeches for the University of Miami’s Heckerling Institute on Estate Planning, CPA Foundation, USC Tax Institute, and USC Trust and Probate Conference. He is a contributing author to the Continuing Education of the Bar’s California Will Drafting Treatise. He has also contributed to the updates in the CEB’s California Decedent Estate Practice, and has written articles for several periodicals. Lurie earned both his bachelor’s degree (in 1974) and his juris doctor degree (in 1976) from University of the Witwatersrand, Johannesburg.

Bradley R Marsh, Esq.

Bradley R. Marsh is a is a San Francisco administrative shareholder of Greenberg Traurig, where he focuses his law practice on tax controversy matters, including property, sales, payroll, business license, employment, franchise, parcel, district, documentary transfer, transient occupancy, utility user, income, parking, gift and estate taxes. Marsh represents clients in audits, litigation and administrative hearings, as well as analyzing transactions and business models, and providing legislative solutions.

Marsh’s professional and community involvement includes service as a member of the California State Bar Association, Taxation Section (2006-Present) and as member of its Executive Committee (2013-2014), chair of its State and Local Tax Committee (2009), and chair of its Young Tax Lawyers Committee (2007); member of the Law360 Tax Editorial Advisory Board (2014-2015); member of the California Chamber of Commerce Taxation Committee (2015-Present); member of the Council on State Taxation (2017); member of the SF Tax Club (2013-Present); member of Cal Tax (2007-Present); member of the Institute for Professionals in Taxation (2013-Present); adjunct professor at Golden Gate University’s tax LL.M. program (2009-Present); adjunct professor at Santa Clara University Law School (Spring 2015); participant at the Eagle Lodge West Conference (2005, 2007-2014, 2016-2017); member of the Bar Association of San Francisco, Taxation Section, Executive Committee (2010-2013); and city councilman of Larkspur, CA (2011-2013).

Marsh has been listed in The Legal 500 United States’ Tax - Tax Controversy (2015); Super Lawyers magazine’s Northern California Super Lawyers’ “Rising Stars” (2005-2007, 2011-2015); and The Recorder’s “Lawyers on the Fast Track” (2013). Marsh earned his juris doctor degree from the University of California, Hastings College of the Law in 2003, where he was listed in Hastings College of Law’s “Generation Now” and received his tax concentration certificate; and his bachelor’s degree in English, with honors, from California State University, Northridge in 2000. Marsh is admitted to practice law in California, and before the U.S. Court of Appeals for the Ninth Circuit, the U.S. District Court for the Central District of California, and the U.S. Tax Court.

Kyle C. Martin, Esq.

Kyle Martin is a supervisory estate tax attorney with the Internal Revenue Service in Oakland. He has been with the IRS since 1989 and in his current position since March 2006. As the supervisory attorney, Martin manages nine estate tax attorneys, one paralegal specialist and one legal assistant in Oakland. Before obtaining his current position, he was a field estate tax attorney in San Francisco and Oakland from 1994-2006.

Martin is a graduate of the University of Kansas with a bachelor’s degree in psychology. In 1993, Martin received his juris doctor degree from San Francisco Law School. He has been a member of the California State Bar since December of 1993.

Jacqueline A. Patterson, Esq.

Jacqueline Patterson is a founding partner in the law firm of Buchanan & Patterson, LLP in Los Angeles where she specializes in tax, estate planning and financial transactions. Her emphasis is positioning individuals, businesses, and fiduciary entities for orderly administration and succession planning. She advises grantors, fiduciaries and beneficiaries in matters involving the transfer, administration, investment and management of assets and is a consultant to attorneys and CPAs in fiduciary accounting, taxation and litigation. Patterson is a nationally recognized speaker and has been a seminar discussion leader and author for many years, writing and facilitating seminars in estate planning, income taxation of trusts and estates, fiduciary accounting, tax research and planning, trusts, real estate transactions, corporate taxation and charitable trusts.

Patterson has held adjunct faculty positions in the graduate tax programs at both USC and Golden Gate University. As well as being a conference speaker for the AICPA, she also served on an AICPA special task force studying fiduciary accounting and on the AICPA Estate and Gift Technical Resource Panel. She has authored and presented tax and estate planning seminars to professional groups on a broad range of issues. She has practice experience in public accounting, the financial institution industry, business management, real estate, estate planning, taxation and law. Patterson graduated from Santa Clara Law School with her juris doctor degree, and from California State Polytechnic University with her bachelor’s degree in English, continued her education with a master’s degree in business taxation from the University of Southern California (USC), and is also a CPA.

John W. Prokey, Esq.

John Prokey is the senior managing partner of Ramsbacher Prokey Leonard LLP. Prokey’s law practice focuses on providing advice in wealth planning, estate and trust administration, and tax arenas. His clients include individuals, private fiduciaries, institutions, and other business and non-profit entities. The wealth planning portion of Prokey’s law practice emphasizes advising individuals and fiduciaries in estate planning, wealth preservation, tax, and business matters. Prokey also advises fiduciaries and beneficiaries in trust and probate administration matters, with emphasis in complex administrations. Prokey’s law practice includes representing taxpayers in all levels of federal tax controversy, including IRS examination and appeals, and before the U.S. Tax Court. Clients, their families, and other practitioners rely on Prokey for dispute resolution in these arenas, including serving as a mediator.

Prokey is a Fellow of The American College of Trust and Estate Counsel. He is also a member of the California State Bar, and currently serves on the Trusts and Estates Section Executive Committee. He is a former member of the Taxation Section Executive Committee and the former chair (2004-2005) of its Estate and Gift Tax Sub-Committee. He is a member of the Santa Clara County and American Bar Associations. He is a frequent lecturer and guest speaker at numerous seminars and conferences throughout California and elsewhere, and is an author on various tax and estate planning topics. Prokey earned his bachelor’s degree from Santa Clara University in 1994, and his juris doctor degree from Santa Clara University School of Law in 1999, graduating cum laude in both his undergraduate and law school studies.

Keith Schiller, Esq.

Keith Schiller, Esq., of the Schiller Law Group, a PLC, of Alamo, California, has greater than 42 years of experience with taxation, tax compliance, and estate and business succession planning. Schiller works with clients and consults with estate planning, trust administration, estate tax, gift tax and GST tax compliance (review of returns, audits, appeals and Tax Court), and with tax practitioners throughout California.

Schiller is the author of the award-winning reference book, Art of the Estate Tax Return — Estate Planning At The Movies, now in its second edition and published by Bloomberg BNA. The book reveals Schiller’s best practice pointers, his insights from co-teaching with the IRS for 17 years, and practical recommendations from over 25 leading practitioners across the country who contributed to the book. Schiller has taught estate tax return and audit practice with IRS estate tax attorneys, group managers, and appeals officers since 1996.

Schiller is a member of the advisory board for Bloomberg, BNA’s Estates, Gifts and Trusts Journal and a member of the consulting board for the Leimberg Information Services, Inc. newsletter. He has taught over 15 courses for the CalCPA Education Foundation and received the 2000 and 2010-2011 awards for Outstanding Course Materials. Schiller is a certified specialist in taxation law and estate planning, probate, and trust law by the State Bar of California. He received a juris doctor degree from U.C. Berkeley (Boalt Hall) in 1974, master of business administration (taxation) from Golden Gate University in 1980, and a bachelor’s degree from UCLA in 1971, where he served as undergraduate student body president.

From another passion, Schiller chaired the Yosemite License Plate Campaign, during which he lobbied passage for the law approving the Yosemite license plate and directed the state-wide marketing and sales campaign. The Yosemite license plate has raised in excess of $38 million for the preservation of Yosemite and California conservation.

Steven G. Siegel, Esq.

Steven G. Siegel is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices and financial planners. Based in Morristown, NJ, the Group provides services throughout the United States. Siegel is the author of many books, including: The Grantor Trust Answer Book (2017 CCH); The CPA’s Guide to Financial and Estate Planning (AICPA 2017); Federal Fiduciary Income Taxation (Foxmoor 2017); and Federal Estate and Gift Tax (Foxmoor 2016). He is the co-author with Richard Oshins, Esq. of “The Anatomy of the Perfect Modern Trust,” Estate Planning Magazine, January and February 2016.

In conjunction with numerous tax planning lectures he has delivered for the National Law Foundation, Siegel has prepared extensive lecture materials on the following subjects: planning for an aging population; business entities: start to finish; preparing the audit-proof federal estate tax return; business acquisitions: representing buyers and sellers in the sale of a business; dynasty trusts; planning with intentionally-defective grantor trusts; introduction to estate planning; intermediate-sized estate planning; social security, Medicare and Medicaid: explanation and planning strategies; subchapter S corporations: using trusts as shareholders; divorce and separation: important tax planning issues; the portability election; and many other titles.

Siegel has delivered hundreds of lectures to thousands of attendees in live venues and via webinars throughout the United States on tax, business and estate planning topics on behalf of numerous organizations, including The Heckerling Institute on Tax Planning, CCH, National Law Foundation, the AICPA, the Kansas City Estate Planning Symposium, Western CPE, the National Society of Accountants, Cohn-Reznick, Foxmoor Education, many state accounting societies and estate planning councils (including: CalCPA; Southern Nevada Estate Planning Council; Oregon CPA Society; Southern Arizona Estate Planning Council; Stanislas County (CA) Estate Planning Council; as well as on behalf of many private companies. He is an adjunct professor of law in the graduate tax program (LLM) of the University of Alabama (teaching income taxation of trusts and estates), and has served as an adjunct professor of law at Seton Hall and Rutgers University law schools. Siegel holds a bachelor’s degree from Georgetown University (magna cum laude, phi beta kappa), a juris doctor degree from Harvard Law School, and a master of laws in taxation from New York University Law School.

Steven L. Walker, Esq, Esq.

Steven L. Walker is a tax attorney in San Jose. His practice focuses on representing individuals and businesses in tax controversies with governmental agencies including tax examinations, investigations, audits and litigation in U.S. Tax Court and federal district courts. He also handles international tax planning and compliance issues. Walker was the chair of the Taxation Section of the State Bar of California for 2014-2015. He also is an adjunct professor at the University of San Francisco School of Law in the master of laws in taxation program, where he teaches tax fraud and federal tax procedure.

Walker is a former IRS trial attorney at the Office of Chief Counsel, IRS, where he furnished legal advice and representation to the IRS on all matters relating to the administration and enforcement of the internal revenue laws, including audits, administrative appeals, collections and federal and state litigation. Walker also worked at the California Franchise Tax Board. He is admitted to practice before the United States Tax Court, has 18 civil tax trials and numerous published United States Tax Court cases, and is a recipient of the IRS Special Act Award.

Walker was invited to Washington, DC in 2016 by the Taxation Section, State Bar of California, to present a position paper regarding the Foreign Account and Tax Compliance Act (FATCA). In 2014, Walker presented a paper topic regarding the modification and compromise of restitution orders in criminal tax cases. In 2012, he presented a paper topic regarding the tax treatment of foreign retirement accounts, and in 2010, he presented a paper topic regarding a significant tax issue facing businesses in California. The papers were presented to the IRS, U.S. Treasury Department, U.S. Tax Court, and Congressional personnel.

Walker is a former partner of a major international law firm in Palo Alto and former associate general counsel of a publicly-traded Silicon Valley company. Walker holds a bachelor’s degree in electrical engineering from the University of California, Davis, and a juris doctor degree and master of laws in taxation from McGeorge School of Law, University of the Pacific.


  • 8:30am Welcome
    • Jonathan C. Lurie, Esq.
    • Jacqueline A. Patterson, Esq.
  • 8:35am Estate Planning Update
    • Andrew M. Katzenstein, Esq.
  • 9:35am Recent Developments in Estate and Gift Tax
    • Kyle C. Martin, Esq.
    • John W. Prokey, Esq.
  • 10:45am Business Succession Planning
    • Keith Schiller, Esq.
  • 3:10pm Modern Uses of Partnerships in Estate Planning
    • Paul S. Lee, AEP (Distinguished), Esq.
  • 4:25pm Hot Topics Panel
  • 8:00am Welcome
    • Jonathan C. Lurie, Esq.
    • Jacqueline A. Patterson, Esq.
  • 8:05am Funding Trusts in an Uncertain Planning Environment
    • Steven G. Siegel, Esq.
  • 1:15pm Key Considerations for Changing the Situs of a California Trust: Taxes, Privacy, Asset Protection, Investment and Administration Flexibility
    • Al W. King, III, TEP, AEP (Distinguished), Esq.
  • 2:15pm The Continuing Saga of Unfulfilled Tax Reform
    • Harry L. Gutman, Esq.
  • 3:25pm Ask the Experts Panel


  • Materials - eBook