Estate, Gift & Trust Conference

Estate, Gift & Trust Conference - Virtual

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Availability

No future session

Cost

Member: $460.00

Non-Member: $560.00

Retired: $243.00

Educator & Government & Non-Profit Member: $460.00

Credit Offered

8 CPE Credits

Field of Study:

0.5 Economics
7.5 Taxes

6.5 Con. Leg. Ed. (CLE) Credits

8:25 a.m. – 8:30 a.m. | Welcome Remarks
Speaker:
Geoffrey Brown, CAE, President and CEO | Illinois CPA Society
8:30 a.m. – 9:30 a.m. | 2025 Estate Planning Developments: The Year in Review
Hear an overview of the most important 2025 developments in estate planning. Discuss new legislation, IRS guidance, and key court decisions, as well as practical insights on how changes affect trusts, taxes, and client planning strategies.

Speaker:
David Handler, JD, Partner | Kirkland & Ellis LLC

9:40 a.m. – 10:40 a.m. | Community Property Trusts and Asset Basis Adjustment Part I
In part I of II, explore the powerful income tax basis benefits of community property trusts and the planning traps that may result in unintended tax consequences. Discover when these strategies work best, how to spot common risks, and what CPAs and advisors should consider when coordinating with legal counsel. With the now permanent $15 million (plus inflation) estate tax exclusion shifting the focus to income tax planning, learn practical techniques to intentionally achieve step up in basis on appreciated assets.

Speakers:
Christopher Denicolo, JD, Partner, Estate Planning, Health Law, Corporate & Business Law | Gassman, Denicolo & Ketron P.A.
Brock Exline, JD, Associate, Estate Planning, Corporate & Business Law | Gassman, Denicolo & Ketron P.A.

10:50 a.m. – 11:50 a.m. | Community Property Trusts and Asset Basis Adjustment Part II
In part II, we'll continue the discussion on the power and traps related to community property trusts. Examine the strategies and risks as well as what CPAs and advisors should consider when coordinating with legal counsel. Take away practical techniques—using powers of appointment, trusts, and other structures—to intentionally achieve step up in basis on appreciated assets.

Speakers:
Christopher Denicolo, JD, Partner, Estate Planning, Health Law, Corporate & Business Law | Gassman, Denicolo & Ketron P.A.
Brock Exline, JD, Associate, Estate Planning, Corporate & Business Law | Gassman, Denicolo & Ketron P.A.

11:50 a.m. – 12:20 p.m. | Networking Lunch
12:20 p.m. – 1:10 p.m. | Global Commerce in Transition: A U.S. Economic Outlook
Shifting U.S. policies are driving a realignment in global trade, capital flows, and labor mobility. How will the shifting policy mix affect economic prospects? What new risks are in play, and what old risks linger? Bring your questions and hear an outlook for the year ahead.

Speaker:
Ryan James Boyle, MBA, Chief U.S. Economist | Northern Trust

1:20 p.m. – 2:20 p.m. | Special Needs Trusts and Taxes: What Practitioners Need to Know
Special needs trusts play a critical role in preserving benefit eligibility while funding supplemental care. Examine trust structures, distribution strategies, and the resulting fiduciary and individual income tax consequences.

Speaker:
Brian Whitlock, CPA, JD, LLM, Of Counsel | Golan Christie Taglia

2:30 p.m. – 3:30 p.m. | You Can’t Always Get What You Want: Funding Formulas and Other Issues in Finalizing an Estate
The final stages of estate administration are often among the most complex and least understood—even for experienced practitioners. Delve into the ins and outs of funding formulas, including documenting decisions, pro rata vs. non-pro rata fundings, and issues with fairly representative formulas and managing community property. Plus, discuss challenges with timing and documentation of funding decisions and receipt and refunding agreements.

Speaker:
Stacy E. Singer, JD, CPWA, National Practice Leader for Trust & Wealth Advisory Services | Northern Trust

3:40 p.m. – 4:40 p.m. | Illinois Estate Tax: Everything You Always Wanted to Know
Hear a comprehensive overview of the Illinois estate tax and its practical implications for individuals, families, and advisors. Gain a clear understanding of how it’s calculated, how it differs from the federal estate tax framework, and what planning opportunities exist to minimize tax exposure, including gift planning and establishing or changing domicile.

Speaker:
Stuart Kohn, Partner, Trusts & Estates | Levenfeld & Pearlstein

4:40 p.m. – 5:30 p.m. | Networking Reception and Drawing
Extend your learning and stay to interact with colleagues and new friends! Light bites and refreshments will be provided.

Thank you to our Estate, Gift & Trust Conference Advisory Group:

Lee Arbus, CPA, JD, LLM | Levun, Goodman & Cohen, LLP
Kamal Battu, CPA | FGMK, LLC
Jeff Conrad, CPA, JD | FGMK, LLC
Michael A. Deering, CPA/PFS, MST | Mowery & Schoenfeld, LLC
Gary S. Hart, CPA, MBA | Mowery & Schoenfeld, LLC (Retired)
Eunice Sullivan, CPA, MST | S&P Tax Solutions, Ltd.

Ryan Boyle

Ryan James Boyle is a Senior Vice President and Chief U.S. Economist within the Global Risk Management division of Northern Trust. In this role, Ryan is responsible for briefing clients and partners on the economy and business conditions, supporting internal stress testing and capital allocation processes, and publishing economic commentaries.

Prior to joining Northern Trust, Ryan held multiple management roles at TransUnion. He researched and reported on trends and key topics in the consumer credit industry, and he led initiatives to improve the breadth, depth, and quality of data reported on consumer files. Before TransUnion, Ryan worked as an economic consultant at Navigant Consulting, supporting expert testimony in competition and securities litigation. He started his career as a business analyst at ABN AMRO/LaSalle Bank.

Ryan holds an MBA from the University of Chicago Booth School of Business and a bachelor’s degree in computer science, with highest honors, from DePaul University. In addition, Ryan completed the Graduate School of Banking at the University of Wisconsin-Madison.

Christopher Denicolo

Christopher J. Denicolo, J.D., LL.M. is a partner at Gassman, Crotty & Denicolo, P.A., where he practices in the areas of estate, tax, and trust planning, taxation, physician representation, corporate and business law, probate and trust administration, and asset protection.

Mr. Denicolo is the author of several noted articles in the Florida Bar Journal, BNA Tax & Accounting, BNA Estates, Gifts and Trusts Journal, Estate Planning Magazine, and Leimberg Information Services, Inc. He, Alan Gassman, and Kenneth Crotty are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012.

Mr. Denicolo received a Master of Laws (LL.M.) in Estate Planning from the University of Miami, a Juris Doctor from Stetson University College of Law, a Masters in Business Administration from Stetson University, and a Bachelor of Arts and a Bachelor of Science from Florida State University.

Brock Exline

Brock is an associate attorney at Gassman, Denicolo & Ketron, P.A. in Clearwater, Florida, where he supports the firm's work providing sophisticated estate and tax planning for high-net-worth individuals and families, closely held business owners, and professionals. His practice includes estate planning, probate and trust administration, planning matters involving Subchapter J and the income taxation of trusts and estates, and business planning, including entity formation and related structuring.

Brock has assisted in the preparation of federal estate tax returns and advised on trust litigation matters through drafting briefs and motions and providing strategic research support. He regularly conducts complex legal research on advanced planning and tax issues and is a published co-author on trusts and planning topics, including work appearing in The Florida Bar Journal, the Stetson Business Law Review, and Leimberg Information Services.

David Handler

Robert Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner at Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by Forbes as one of the 2024 America’s Top 200 CPAs, by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States, and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue Service (IRS) in the private letter ruling process and in estate, gift, and income tax examinations and appeals, and he has received more than 350 favorable private letter rulings including several key rulings of “first impression.” He is the author of over 100 articles and columns and is the editor, author, or co-author of many books and treatises on wealth transfer and taxation. Mr. Keebler has been a speaker at national estate planning and tax seminars for over 30 years including the AICPA’s: Estate Planning, High Income, Advanced Financial Planning Conferences, ABA Conferences, NAPEC Conferences, The Notre Dame Estate Planning Conference, and the Heckerling Estate Planning Institute. He also served as chair of the AICPA’s Advanced Estate Planning Conference from 2014-2020.

Stuart Kohn

Stuart Kohn is a partner in the Trusts & Estates Group. He concentrates his practice in estate, gift and income tax planning and business succession planning, and has significant experience with complex estate and trust administration matters. Stuart also works with clients to design and implement asset protection strategies.

Stuart is a member of the esteemed estate planning organization, the American College of Trust and Estate Counsel (ACTEC). ACTEC membership is based on professional reputation, expertise in the fields of trusts and estates and on the basis of having made substantial contributions to these fields through lecturing, writing, teaching and bar activities.

Stuart is active in a number of legal organizations and has served as the Chair of the Executive Committee of the Chicago Bar Association’s Trust Law Committee and President of the Board of Directors of the Greater North Shore Estate & Financial Planning Council. He has lectured on advanced estate planning topics for the ACTEC annual meeting, the American Bar Association Tax Section, Jerry A. Kasner Estate Planning Symposium, Notre Dame Tax and Estate Planning Institute, Illinois Institute for Continuing Legal Education, the Chicago Bar Association, and Iowa Academy of Trust and Estate Counsel.

Stuart frequently writes on a variety of asset planning topics. He has written articles which have been published in the notable Bloomberg BNA's Tax Management Estates, Gifts and Trusts Journal and the RIA periodical, Business Entities.

Stuart has been recognized individually in Chambers High Net Worth Guide since 2018, with references noting that he is a “top-tier professional.”

Stacy Singer

Stacy E. Singer is a Senior Vice President, National Practice Leader for Trust Services at The Northern Trust Company, where she works closely with trust professionals on all aspects of the delivery of fiduciary services to clients nationally. She previously served as the National Director of Estate Settlement Services at Northern. Ms. Singer joined Northern Trust in 2003.

Ms. Singer was previously a Vice President in the Estate Administration Division at Harris Trust & Savings Bank in Chicago, where she handled the administration of decedent, minors and disabled estates. Prior to Harris, she was a member of the estate and succession planning department at Burke, Warren, MacKay & Serritella, P.C., where she specialized in estate and succession planning strategies, estate and trust administration and guardianship for minors and disabled adults.

Ms. Singer is the past President of the Board of Directors of the Chicago Estate Planning Council. She is a Fellow of the American College of Trust and Estate Counsel, where she serves as Illinois State Chair. She is a professor in the University of Miami School of Law’s Heckerling Graduate Program in Estate Planning. Ms. Singer is a regular speaker for the Illinois Institute of Continuing Legal Education (IICLE) and the American Law Institute (formerly ALI-ABA), and has previously spoken at the Notre Dame Tax & Estate Planning Institute, Heckerling Institute on Estate Planning, the Chicago Estate Planning Council and a broad spectrum of other civic and professional groups, including the Internal Revenue Service. She has written extensively for numerous publications, including Trusts & Estates, Advancing Philanthropy, Estate Planning and numerous IICLE publications. She holds a B.A., with distinction, from the University of Michigan and received her J.D. from the University of Michigan Law School in 1992.

Brian Whitlock

Brian Whitlock is a failure at retirement. Although he retired from Plante Moran nine years, today he finds himself trying to be useful in many roles. Having worked over the last 47 years as both an attorney and a CPA, Brian currently serves in an Of Counsel capacity at both Golan Christie Taglia, LLC (a Chicago Law Firm where he mentors young estate planning attorneys) and at Sorren, LLC (a private equity national roll-up of CPA firms where he mentors young CPAs dealing with income and estate tax issues related to estates and trusts).

Over the past 20 years, Brian has written a column in CCH's Taxes Magazine and taught in the MST Programs at DePaul and University of Illinois at Urbana Champaign. He recently completed a three year stint at Northwestern Unversity's Pritzker School of Law where he taught Fiduciary Income Taxation in the LLM Tax Program.

Brian and his wife Nancy live full-time in downtown Chicago within 5 miles of our three adult children, their spouses, and our four grandchildren. Despite counseling estate planning clients to "Get their Ass and their Assets out of Illinois," Brian knows that Nancy will never leave the grandkids.