George D. Karibjanian

Published Articles and Materials


“In Keeping with the Times, Treasury Goes “Retro” in IRS Notice 2017-15 for Same-Sex Marriage and Certain Transfer Tax Exemptions”
LISI Estate Planning Newsletter #2514
(February 9, 2017)
Sole Author

“IRS Provides Further Retroactive Guidance for Same-Sex Spouses”
Wealthmanagement.com, January 23, 2017
Sole Author

“An Oxymoron?  The Deathbed Lifetime QTIP for Basis Adjustment and Asset Protection”
Bloomberg BNA Tax Management Estates, Gifts and Trusts Journal
Vol. 41, No. 6, Nov./Dec.  2016, p.219
Co-Author with Richard S. Franklin

“Treasury Regulation 301-7701-18:  The (Re) Defining of Marriage Terms in Response to Windsor and Obergefell”
LISI Estate Planning Newsletter #2468
October 21, 2016
Sole Author

“Revisiting Pope and Creditors’ Notices – For Certain States, Has Florida Clarified the Rules?”
30 Probate & Property No. 5 (September/October 2016), p. 40
Co-Author with Jonathan Galler

"Comments on Consistency in Basis Proposed Regulations [REG-127923-15]"
Submission by the American Bar Association Section on Taxation to the Internal Revenue Service
Submitted June 20, 2016
Chairperson, Comments Committee and Primary Editor

“The Uniform Voidable Transactions Act Will Affect Your Practice”
155 (5) Trusts & Estates 17 (May 2016)
Sole Author

“History Has Its Eyes on UVTA – A Response to Asset Protection Newsletter #319”
LIS Asset Protection Newsletter #320
(April 18, 2016)
Co-Author with Gerard “J.J.” Wehle, Jr.,
Robert L. Lancaster

“Uniform Voidable Transactions Act and its Effect on the Estate Planning Community – Part Two”
LISI Asset Protection Newsletter #317
(March 15, 2016)
Co-Author with Gerard “J.J.” Wehle, Jr., Robert L. Lancaster & Michael A. Sneeringer

“Uniform Voidable Transactions Act and its Effect on the Estate Planning Community – Part One”
LISI Asset Protection Newsletter #316
(March 14, 2016)
Co-Author with Gerard “J.J.” Wehle, Jr., Robert L. Lancaster & Michael A. Sneeringer

“State Income Tax Planning for the Nonresident Floridian: The ING Trust”
90 Florida Bar Journal No. 2 (February 2016),
p. 58
Co-Author with Hannah W. Mensch

“Jones v. Golden:  As to the Limitations Period for Reasonably Ascertainable Creditor’s Claims, Literally (Almost Finally) Means Literally”
LISI Estate Planning Newsletter #2352
(October 5, 2015)
Co-Author with Jonathan Galler

“Obergefell:  The Final Word (But Not Really on Same-Sex Marriage”
154 (8) Trusts & Estates 45 (August 2015)
Sole Author

“Obergefell et. al. v. Hodges:  The Final Word on Same-Sex Marriage Is Actually Just the Beginning”
LISI Estate Planning Newsletter #2326
(July 23, 2015)
Sole Author

“Top 10 Things You Should Know About the Final Portability Regulations”
LISI Estate Planning Newsletter #2320
(July 9, 2015)
Co-Author with Lester B. Law

“U.S. Supreme Court Rules State Law Bans on Same-Sex Marriage Are Unconstitutional”
Wealth Management.com, June 26, 2015
http://www.wealthmanagement.com
Sole Author

“Florida Homestead Rights Can Be Waived By Warranty Deed”
Wealth Management.com, April 14, 2015
http://www.wealthmanagement.com
Co-Author with Elizabeth A. Bowers

“Marital Rights for Florida Same-Sex Couples?  Yes…For Now”
Palm Beach Society Magazine, p.10
March 27-April 2, 2015
Co-Author with Richard S. Bernstein

“Same-Sex Marriage Comes to Florida; Thanks to Retroactivity, Is It Time to Party Like Its 1999?”
LISI Estate Planning Newsletter #2268
(January 9, 2015)
Sole Author

“Stone v. Stone:  For Now, Homestead Rights Can Be Waived by Warranty Deed”
LISI Asset Protection Newsletter #273
(December 3, 2014)
http://www.leimbergservices.com
Co-Author with Elizabeth A. Bowers and David Pratt

“Issues to Consider When Counseling Same-Sex Couples”
36 Action Line (A Publication of the Florida Bar Real Property, Probate and Trust Law Section) No. 1 (Fall 2014), p.17
Co-Author with Jeffrey R. Dollinger

“Portability and Second Marriages - Worth a Second Look”
Bloomberg BNA Tax Management Estates, Gifts and Trusts Journal
Vol. 39, No. 5, September/October 2014, p.179
Co-Author with Richard S. Franklin

“New York Tax Changes for Estates and Trusts:  The New “Cliff” That Isn’t So New and Other Highlights”
LISI Estate Planning Newsletter #2222
(May 8, 2014)
http://www.leimbergservices.com
Co-Author with Hannah W. Mensch

“State Law DOMA:  What if Unconstitutionality Becomes a Reality, Part Three”
LISI Estate Planning Newsletter #2219
(April 29, 2014)
http://www.leimbergservices.com
Sole Author

“State Law DOMA:  What if Unconstitutionality Becomes a Reality, Part Two”
LISI Estate Planning Newsletter #2207
(March 26, 2014)
http://www.leimbergservices.com
Sole Author

“State Law DOMA:  What if Unconstitutionality Becomes a Reality, Part One”
LISI Estate Planning Newsletter #2205
(March 20, 2014)
http://www.leimbergservices.com
Sole Author

Same-Sex Marriage in 2014:  The 21st Century Battle Between the States
American Bar Association – Section of Real Property, Trust & Estate (“RPTE”) Law
Submitted January 13, 2014
Sole Author

“Parity Planning Update”
Palm Beach Society Magazine, p.13
December 6-12, 2013
Co-Author with Richard S. Bernstein

“Revenue Ruling 2013-17 and IR-2013-72: 
The Service Responds to Windsor”
LISI Estate Planning Newsletter #2137
(September 3, 2013)
http://www.leimbergservices.com
Sole Author

“Refunds and Assessments (Post-Windsor)”
152 (9) Trusts & Estates 44 (September 2013)
Sole Author

“Federal Law for Same-Sex Married Couples After Windsor:  Equality for All or Only for Some?”
LISI Estate Planning Newsletter #2118
(July 23, 2013)
http://www.leimbergservices.com
Sole Author

Morey v. Everbank:  Three Drafting Tips to Avoid a Troubling Decision”
87 Florida Bar J. No. 7 (Jul./Aug. 2013), p. 91
Sole Author

“Supreme Court Finds DOMA Unconstitutional:  What This Means for Estate Planners”
Wealth Management.com, June 27, 2013
http://www.wealthmanagement.com
Sole Author

“Windsor and Perry:  A Supreme Split Decision”
LISI Estate Planning Newsletter #2110
(June 26, 2013)
http://www.leimbergservices.com
Sole Author

“DOMA Perils and Pitfalls (as to Fiduciaries)”
152 (5) Trusts & Estates 45 (May 2013)
Sole Author

"Portability and Prenuptials - A Plethora of Preventative, Progressive and Precautionary Provisions"
27 Probate & Property No. 3 (May/June 2013), p.37
Co-Author with Lester B. Law

"Fiscal Cliff Retrospective as to Estate Planning - Where We Are for 2013"
34 Action Line (A Publication of the Florida Bar Real Property, Probate and Trust Law Sect.) No. 3 (Spring 2013), p.11
Sole Author

"Portability and Prenuptials:  A Plethora of Preventative, Progressive, and Precautionary Provisions"
Bloomberg BNA Tax Management Estates, Gifts and Trusts Journal
Vol. 38, No. 2, March/April 2013, p.175
Co-Author with Lester B. Law

 "Beneficiary Designations under Non-Qualified Annuities, the Potential Virus to a Malware-Free Estate Plan"
LISI Estate Planning Newsletter #2077
(March 13, 2013)
http://www.leimbergservices.com
Co-Author with Jonathan D. Bauer

“Protect Life Insurance Proceeds From Claims of
Creditors"
40 Estate Planning Journal No. 3 (March 2013),
p. 15
Sole Author

"Same-Sex Estate Planning Case Study Part II"
LISI Estate Planning Newsletter #2057
(January 31, 2013)
http://www.leimbergservices.com
Co-Author with David Pratt and Jane C. Wang

“Portability – The Regulations”
American Bar Association – Section of Real Property, Trust & Estate (“RPTE”) Law
Submitted January 16, 2013
Co-Author with Richard S. Franklin and
Lester B. Law

“Portability – The Game Changer”
American Bar Association – Section of Real Property, Trust & Estate (“RPTE”) Law
Submitted January 16, 2013
Co-Author with Richard S. Franklin and
Lester B. Law

"Portability and Prenuptials – A Plethora of Preventative, Progressive and Precautionary Provisions"
53 (BNA Bloomberg) Tax Management Memorandum 443
Co-Author with Lester B. Law

"Same-Sex Estate Planning in 2012, a Case Study Part I: Estate Planning Strategies for Same Sex Couples"
LISI Estate Planning Newsletter #2028
(November 14, 2012)
http://www.leimbergservices.com
Co-Author with David Pratt and Jane C. Wang

"Windsor v. United States: Precursor to a Potential Supreme Court DOMA Showdown"
LISI Estate Planning Newsletter #2015
(October 22, 2012)
Sole Author

"Getting Support for the Supporting Organizations:  The Basics"
34 Action Line (A Publication of the Florida Bar RPPTL Section) No. 1 (Fall 2012), p. 22
Co-Author with Lindsay A. Roshkind

"Temporary Portability Regulations Clarify Many Open Issues"
33 Action Line (A Publication of the Florida Bar Real Property, Probate and Trust Law Section) No. 4 (Summer 2012), p.17
Sole Author

“Some Highlights of the Decanting Comments that Could and Should Become IRS Policy”
LISI Estate Planning Newsletter #1992
(July 26, 2012)
http://www.leimbergservices.com
Sole Author

“DOMA: What If Unconstitutionality Becomes a Reality?”
LISI Estate Planning Email Newsletter #1986
(July 16, 2012)
http://www.leimbergservices.com
Sole Author

“Estate Planning for Same-Sex Partners"
86 Florida Bar Journal No. 6 (June 2012) p. 91
Sole Author

"Trying to Put the Cat Back into the Bag – IRS Seeks Decanting Guidance"
33 Action Line (A Publication of the Florida Bar Real Property, Probate and Trust Law Section) No. 2 (Winter 2012), p.11
Sole Author

"Comments to Notice 2011-101"
American Bar Association Section of Taxation
Submitted April 25, 2012
Primary Draftsman – Part III, Sections 1, 2 and 3
Contributing Draftsman and Editor, Remaining Provisions

“Parity Planning”
Palm Beach Society Magazine, p.17
April 6-12, 2012
Co-Author with Richard S. Bernstein

"Options for Tax Reform and Simplification with Respect to Federal Estate, Gift and GST Taxes"
Submission by the American Bar Association Section on Taxation to the Chairpersons of the House Ways & Means Committee and Senate Finance Committee and Ranking Members
Submitted April 4, 2012
Primary Draftsman, Section on Portability, pp. 7-19

"IRS Notice 2011-101 – Guidance on Decanting to Another Trust"
Joint Submission by the Florida Bar Real Property Probate & Trust Law Section and the Florida Bar Tax Section
Submitted March 5, 2012
Primary Draftsman, Entire Submission

“Portability – Part One”
American Bar Association – Section of Real Property, Trust & Estate (“RPTE”) Law
Submitted January 10, 2012
Contributing Draftsman and Editor

"Disclaimers and IRA's, In Certain Circumstances, Beneficiaries Can Have Their Cake and Eat It Too"
LISI Employee Benefits & Retirement Planning Newsletter #583
October 4, 2011
http://www.leimbergservices.com
Sole Author

"2010 Transfer Tax Changes - Actual Reform or Repairing a Leaky Dike with a Band-Aid?"
Wealth Strategies (Online) Journal
January 12, 2011
Sole Author

"Yes - It's Déjà vu All Over Again – New Year's Eve Generation-Skipping Planning – Is It Time To Once Again Bring Out the "Gallo" Wine?"
LISI Estate Planning Newsletter # 1736
(December 19, 2010)
http://www.leimbergservices.com 
Co-author with David Pratt

"Changes to the Estate After Filing the 706:  Supplemental Return?"
22 Probate Practice Reporter No. 7 (July 2010),
p. 1
Co-author with David Pratt  

"Filing a Supplemental Estate Tax Return After Probate Litigation"
36 Estate Planning Journal No. 9 (Sept. 2009), p.17
Co-author with David Pratt

"Switching Domicile to Florida?  Don't Forget About Intangibles Tax"
The Metropolitan Corporate Counsel
August 2003, p.12
Co-author with Henry J. Leibowitz

"Switching Domicile to Florida?  Don't Forget About Intangibles Tax"
New York Law Journal,
Monday April 28, 2003, p.9
Co-author with Henry J. Leibowitz

"Fighting the Statute of Limitations – Is There Hope?”
56 Florida Bar Journal No. 10 (Nov. 1992), p.45
Co-author with Michael S. Singer

National / Florida / Local Presentations

March 16, 2017
“Everything That You Wanted to Know About the 706 But Were Afraid to Ask”
The State Bar of California, Taxation Section
25th Annual Estate & Gift Tax Conference
San Francisco, California
Sole Presenter

December 1, 2016
"The New Uniform Voidable Transactions Act: Good for the Creditors' Bar, But Bad for the Estate Planning Bar?"
End of Year Review of Asset Protection and Estate Planning Opportunities
Florida Bar Real Property Probate & Trust Law Section
Ft. Lauderdale, Florida
Sole Presenter

November 18, 2016
“The Anatomy of the 706”
2016 Probate Law Seminar
Florida Bar Real Property Probate & Trust Law Section
Tampa, Florida
Sole Presenter

October 28, 2016
"The New Uniform Voidable Transactions Act: Good for the Creditors' Bar, But Bad for the Estate Planning Bar?"
42nd Annual Notre Dame Tax and Estate Planning Institute
South Bend, Indiana
Sole Presenter

October 18, 2016
"The New Uniform Voidable Transactions Act: Good for the Creditors' Bar, But Bad for the Estate Planning Bar?"
San Diego Estate Planning Council
San Diego, California
Sole Presenter

October 14, 2016
"The New Uniform Voidable Transactions Act: Good for the Creditors' Bar, But Bad for the Estate Planning Bar?"
Southern Nevada Estate Planning Council
Las Vegas, Nevada
Sole Presenter

October 12, 2016
"The New Uniform Voidable Transactions Act: Good for the Creditors' Bar, But Bad for the Estate Planning Bar?"
South Dakota Bar Association Webinar
Sole Presenter

September 30, 2016
"The New Uniform Voidable Transactions Act: Good for the Creditors' Bar, But Bad for the Estate Planning Bar?
"Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax and RPTE Sections 2016 Joint Meeting
Boston, Massachusetts
Panel Discussion Member

September 29, 2016
“Nuts & Bolts – Certain Tax and State Law Repercussions from the Obergefell Decision”
ABA Tax Section Young Lawyers Forum and Diversity – “Tax Bridge on the Road” Sub-Conference
ABA Tax and RPTE Sections 2016 Joint Meeting
Boston, Massachusetts
Panel Discussion Member

September 13, 2016
“The New Uniform Voidable Transactions Act: Good for the Creditors’ Bar, But Bad for the Estate Planning Bar?”
Alaska Bar Association - Estate Planning & Probate Law Section
September Webinar
Sole Presenter

August 3, 2016
“The New Uniform Voidable Transactions Act: Good for the Creditors’ Bar, But Bad for the Estate Planning Bar?”
North Dade/South Broward FICPA
August Meeting
Dania Beach, Florida
Sole Presenter

July 27, 2016
“The New Uniform Voidable Transactions Act: Good for the Creditors’ Bar, But Bad for the Estate Planning Bar?”
New York University – 2016 Summer Institute in Taxation:  Wealth Planning for High Net-Worth Individuals and Owners of Closely-Held Companies
New York, New York
Sole Presenter

June 18, 2016
“The New Uniform Voidable Transactions Act:  Good for the Creditors’ Bar, But Bad for the Estate Planning Bar?”
ACTEC Asset Protection Committee
2016 ACTEC Summer Meeting
Boston, Massachusetts
Sole Presenter

May 26, 2016
“The New Uniform Voidable Transactions Act:  Good for the Creditors’ Bar, But Bad for the Estate Planning Bar?”
Portland Tax Forum
Portland, Oregon
Sole Presenter

May 20, 2016
“The Anatomy of the 706”
ACTEC Florida Fellows Institute
Program 6
Ft. Lauderdale, Florida
Sole Presenter

May 11, 2016
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
American Law Institute – “Current Issues in Estate Planning”
Philadelphia, Pennsylvania Sole Presenter

April 7, 2016
“Art Collections and Estate Planning”
McCloskey Financial Group’s “What Is Going to Happen to Your Collection”
Vero Beach, Florida
Sole Presenter

April 1, 2016
“Trustee Selection”
Florida Tax Institute
Tampa, Florida
Co-Presenter

March 16, 2016
“Update on the Uniform Voidable Transactions Act”
ACTEC Asset Protection Committee
2016 ACTEC Annual Meeting
Las Vegas, Nevada
Sole Presenter

February 25, 2016
“The Nature and Effectiveness of Domestic Asset Protection Trusts”
The State Bar of California, Taxation Section
24th Annual Estate & Gift Tax Conference
San Francisco, California
Panel Discussion Member

February 18, 2016
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
Sioux Falls Estate Planning Council – February Meeting
Sioux Falls, South Dakota
Sole Presenter

November 18, 2015
“Leaving?  What A Good Idea!  Considerations In Changing
Domicile From Pennsylvania To Florida”
McCloskey Financial Group’s “Florida Domicile Workshop”
Gladwyne, Pennsylvania
Sole Presenter

November 11, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
Florida Land Title Association - 2015 Annual Convention
Delray Beach, Florida
Sole Presenter

November 5, 2015   
“The Nature and Effectiveness of Domestic Asset Protection Trusts”
2015 Annual Meeting of the California Tax Bar and California Tax Policy Conference
La Jolla, California
Panel Presentation Member

November 3, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet – Not Even in California!”
U.S. Trust – Bank of America Private Wealth Management Presentation:  “Before and After Obergefell – What You Need to Know About Planning for Same-Sex Couples”
Los Angeles, California (Downtown)
Sole Presenter

October 20, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
Palm Beach County Estate Planning Council
Palm Beach Gardens, Florida
Sole Presenter

October 10, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
Florida Legal Education Association "Probate Team" Seminar
Orlando, Florida
Sole Presenter

October 7, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
Florida Bar Real Property Probate & Trust Law Section
Audio eCLE Webcast
Sole Presenter

September 18, 2015
"Creative Estate Planning Strategies for Using Lifetime QTIP’s"
41st Annual Notre Dame Tax and Estate Planning Institute
South Bend, Indiana
Sole Presenter

September 18, 2015
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax Section 2015 Mid-Year Meeting
Chicago, Illinois
Panel Discussion Member

September 15, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
Brevard County Estate Planning Council
Indian Harbour Beach, Florida
Sole Presenter

August 30, 2015
“The New Normal:  Planning for the Modern Family”
Florida Bar Real Property Probate & Trust Law Section’s 34th Annual Attorney-Trust Officer Liaison Conference
Palm Beach, Florida
Sole Presenter

July 24, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
New York University – 2015 Summer Institute in Taxation:  Wealth Planning for High Net-Worth Individuals and Owners of Closely-Held Companies
New York, New York
Sole Presenter

July 7, 2015
“Same-Sex Marriage and Estate Planning:  Nope, It’s Not Over Yet!”
American Bar Association, Real Property Trust & Estate Law Section eCLE Webinar
Co-Presenter

June 5, 2015
“The State Law GPS Is Set For Washington”
Florida Bar Real Property Probate & Trust Law Section’s
“Florida, Same-Sex Marriage, RPPTL and the U.S. Supreme Court – Finality, Futility or Both?” Seminar
Sole Presenter

May 22, 2015
“A View From the Bench:  Real Property Issues In Divorce Proceedings; Real Property Issues in Same-Sex Marriages and Divorces”
Miami-Dade County Bar Association – Joint Lunchtime Educational Seminar Series
Miami, Florida
Panel Discussion Member

May 12, 2015
Co-Host, "South Palm Beach County Bar Association ‘4th Annual Probate Trivia Night’”
Boca Raton, Florida

May 9, 2015
“State Fiduciary Law Update”
Fiduciary Income Tax Comm. of the ABA Tax Section
May 2015 Meeting
Washington, D.C.
Panel Discussion Member

May 7, 2015
“For Now, Same-Sex Marriage Comes to Florida:  Is It Time To Go Retro?”
51st Fund Assembly
Orlando, Florida
Co-Presenter

March 19, 2015
“Same-Sex Marriage and Federal/State Defense of Marriage Acts:  The Final Countdown is Now Upon Us”
Florida Bar RPPTL Estate & Trust Tax Planning Committee
March 2015 RPPTL Meeting
Orlando, Florida
Sole Presenter

March 10, 2015
“Same-Sex Marriage and Federal/State Defense of Marriage Acts:  The Final Countdown is Now Upon Us”
St. Petersburg Bar Association
St. Petersburg, Florida
Sole Presenter

March 4, 2015
“Same-Sex Marriage and Federal/State Defense of Marriage Acts:  The Final Countdown is Now Upon Us”
North Dade/South Broward FICPA
Dania Beach, Florida
Sole Presenter

March 4, 2015
“Portability and Second Marriages - Worth a Second Look”
ACTEC Estate Tax Committee
2015 ACTEC National Meeting
Marco Island, Florida
Co-Presenter

February 18, 2015
“Same-Sex Marriage and Federal/State Defense of Marriage Acts:  The Final Countdown is Now Upon Us”
Broward County Bar Association
Ft. Lauderdale, Florida
Sole Presenter

February 5, 2015
“Heckerling 2015 In Review”
George Snow Scholarship Fund Professional Advisory Committee – February Meeting
Boca Raton, Florida
Sole Presenter

November 20, 2014
“Portability Planning for Second Marriages and State Law DOMA Update”
American Bar Association Real Property Trust & Estate Law Section, Income and Transfer Tax Planning Group
Group Teleconference
Topical Presenter

November 13, 2014
“Summary of the New Uniform Voidable Transactions Act”
Asset Protection Committee of the Real Property Probate & Trust Law Section of the Florida Bar
Naples, Florida
Sole Presenter

October 24, 2014
“Is The Clock About to Strike Midnight for State Law DOMA and What Presents Will Be Found In Its Left-Behind Glass Slipper?”
Florida Bar Real Property Probate & Trust Law Section’s “And You Thought Estate Planning Was Easy” Seminar
Ft. Lauderdale, Florida
Sole Presenter

October 18, 2014
“Summary of the New Uniform Voidable Transactions Act”
ACTEC Asset Protection Committee
2013 ACTEC National Fall Meeting
New Orleans, Louisiana
Sole Presenter

October 17, 2014
“Estate Planning for Same-Sex Couples”
36th Annual Duke University Estate Planning Conference
Durham, North Carolina
Panel Discussion Member

October 14, 2014
“Portability in Estate Planning: Alternative Strategy for Maximizing Tax Benefits”
Strafford Publications Webinar
Panel Discussion Member

September 19, 2014
“Asset Protection Planning for LGBT Clients
After the Windsor Case”
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax and RPTE Sections 2014 Joint Meeting
Denver, Colorado
Panel Discussion Member

September 9, 2014
“Same-Sex Marriage in 2014:  The Aftermath of Windsor, Perry and IRS Action, Plus the 21st Century Battle Between The States”
Northeast Florida Estate Planning Council
Jacksonville, Florida
Sole Presenter

July 16, 2014
“Same-Sex Marriage in 2014:  The Aftermath of Windsor, Perry and IRS Action, Plus the 21st Century Battle Between The States”
New York University – 2014 Summer Institute in Taxation:  Wealth Planning for High Net-Worth Individuals and Owners of Closely-Held Companies
New York, New York
Sole Presenter

May 22, 2014
Co-Host, “South Palm Beach County Bar Association ‘3rd Annual Probate Trivia Night’”
Boca Raton, Florida

May 10, 2014
“Living and Working with the Uniform Principal
and Income Act”
Fiduciary Income Tax Comm. of the ABA Tax Section
May 2014 Meeting
Washington, D.C.
Panel Discussion Member

May 9, 2014
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
May 2014 Meeting
Washington, D.C.
Panel Discussion Member

March 14, 2014
“Same Sex Marriage/Partnership in Various Jurisdictions: U.S., Brazil, Argentina, Mexico, Canada, UK, China and Asia”
Society of Trust and Estate Practitioners “Tenth Annual International Estate Planning Institute”
New York, New York
Moderator and Panel Discussion Member

March 11, 2014
“Same-Sex Marriage in 2014:  The Aftermath of Windsor, Perry and IRS Action, Plus the 21st Century Battle Between The States”
Southwest Florida Estate Planning Council
Sarasota, Florida
Sole Presenter

March 7, 2014
Morey v. Everbank:  Three Drafting Tips to Avoid a Troubling Decision”
Palm Beach County Bar Association – Probate Part II
West Palm Beach, Florida
Sole Presenter

February 18, 2014
Irrevocable Life Insurance Trust Strategies Post-ATRA: Maximizing Tax and Non-Tax Benefits
Strafford Publications Webinar
Panel Discussion Member

February 12, 2014
"2014 Estate Planning and DOMA:  The State Law Battlefield”
Fed. Tax Division of the Tax Section of the Florida Bar
CLE Teleconference
Sole Presenter

February 11, 2014
“Same-Sex Marriage in 2014:  The Aftermath of Windsor, Perry and IRS Action, Plus the 21st Century Battle Between The States”
Greater Delray Beach Estate Planning Roundtable
Delray Beach, Florida
Sole Presenter

January 24, 2014
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax Section 2014 Mid-Year Meeting
Phoenix, Arizona
Panel Discussion Member

January 21, 2014
“Same-Sex Marriage in 2014:  The Aftermath of Windsor, Perry and IRS Action, Plus the 21st Century Battle Between The States”
Brevard County Estate Planning Council
Indian Harbour Beach, Florida
Sole Presenter

January 15, 2014
“Living and Working with the Uniform Principal and Income Act”
48th Annual Heckerling Institute on
Estate Planning
Orlando, Florida
Workshop Panel Discussion Member

December 3, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
American Law Institute – “Advanced Essentials for Private Wealth Planning in the 21st Century”
Philadelphia, Pennsylvania
Sole Presenter

November 21, 2013
“State Law Repercussions of the Windsor and Perry Decisions”
American Bar Association Real Property Trust & Estate Law Section, Income and Transfer Tax Planning Group, International Tax Planning Committee
Teleconference
Topical Presenter

November 19, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
San Diego Estate Planning Council
San Diego, California
Sole Presenter

November 15, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
Palm Beach County Bar Association 31st Annual Estate & Probate Seminar – Part 1
West Palm Beach, Florida
Sole Presenter

November 5, 2013
"Portability: The Game Changer"
Washington, DC Estate Planning Council
Washington, DC
Sole Presenter

October 26, 2013
“The Status of Federal Law After Windsor
2013 ACTEC National Fall Meeting – Estate and Gift Tax Committee Presentation
Ft. Worth, Texas
Sole Presenter

October 26, 2013
Morey v. Everbank:  Three Drafting Tips to Avoid a Troubling Decision”
2013 ACTEC National Fall Meeting – Asset Protection Committee Presentation
Ft. Worth, Texas
Sole Presenter

October 26, 2013
“The Status of State Law After Perry
2013 ACTEC National Fall Meeting – Asset Protection Committee Presentation
Ft. Worth, Texas
Sole Presenter

October 26, 2013
“The Status of Federal and State Law After Windsor and Perry
2013 ACTEC National Fall Meeting
Ft. Worth, Texas
Co-Presenter

October 18, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
Florida Bar Real Property Probate & Trust Law Section’s “Current Developments and Cutting-Edge Planning Techniques in Estate Planning” Seminar
Tampa, Florida
Sole Presenter

October 15, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
Palm Beach County Estate Planning Council
Palm Beach Gardens, Florida
Sole Presenter

October 12, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
2013 Florida ACTEC Regional Meeting
Coral Gables, Florida
Sole Presenter

October 10, 2013
Portability:  The Game Changer
Strafford Publications Webinar
Panel Discussion Member

October 8, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
Southern Nevada Estate Planning Council
Las Vegas, Nevada
Sole Presenter

October 5, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
2013 Mid-Atlantic ACTEC Regional Meeting
New York, New York
Sole Presenter

October 3, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
Collier County Bar Association
Naples, Florida
Sole Presenter

September 21, 2013
“DOMA Retrospective – Where Things Stand After Windsor and Perry
ABA Tax and RPTE Sections 2013 Joint Meeting
San Francisco, California
Panel Discussion Member

September 20, 2013
“Modern Family, Tax Policy and the Taxation of Insurance Products Post-Windsor”
Insurance Company Comm. of the ABA Tax Section
ABA Tax and RPTE Sections 2013 Joint Meeting
San Francisco, California
Panel Discussion Member

September 20, 2013
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax and RPTE Sections 2013 Joint Meeting
San Francisco, California
Panel Discussion Member

September 18, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
Estate Planning Council of Portland
Portland, Oregon
Sole Presenter

September 18, 2013 (broadcast date)
“Planning for Same-Sex Couples in a Post-DOMA World”
U.S. Trust Private Wealth Management Webinar
Discussion Panel Member

September 17, 2013
“Because Same-Sex Planning Wasn’t Complicated Enough – An Overview of Estate Planning Issues for Same-Sex Couples in Wake of the Supreme Court’s Recent Decisions”
Beverly Hills Bar Association
Beverly Hills, California
Co-Presenter

September 10, 2013
““Well, That Certainly Resolved Everything…” Same-Sex Planning in a Post-Windsor and Perry World”
Financial Planning Association of Miami-Dade
8th Annual Symposium
Coral Gables, Florida
Sole Presenter

September 5, 2013
"Portability: The Game Changer"
Central Florida Estate Planning Council
Orlando, Florida
Sole Presenter

August 7, 2013
“A Split at the DOMA Supreme Court Doubleheader: Same-Sex Planning in a Post-Windsor and Perry World”
North Dade/South Broward FICPA
Dania Beach, Florida
Sole Presenter

July 26, 2013
“A Split at the DOMA Supreme Court Doubleheader: Same-Sex Planning in a Post-Windsor and Perry World”
Florida Bar Real Property Probate & Trust Law Section’s 33rd Annual RPPTL Legislative & Case Law Update Seminar
Palm Beach, Florida
Sole Presenter

July 24, 2013
“A Split at the DOMA Supreme Court Doubleheader: Same-Sex Planning in a Post-Windsor and Perry World”
New York University – 2013 Summer Institute in Taxation:  Wealth Planning for High Net-Worth Individuals and Owners of Closely-Held Companies
New York, New York
Sole Presenter

July 9, 2013
“A Split at the DOMA Supreme Court Doubleheader: Same-Sex Planning in a Post-Windsor and Perry World”
American Bar Association, Real Property Trust & Estate Law Section eCLE Webinar
Co-Presenter

June 14, 2013
“The Supreme Court and DOMA: Will DOMA be Knocked Out?”
Florida Bar Real Property Probate & Trust Law Section’s “32nd Annual Attorney Trust Officer Conference”
Palm Beach, Florida
Sole Presenter

June 14, 2013
“Modifying Trusts: The Whys, The Hows and the How Nots”
Florida Bar Real Property Probate & Trust Law Section’s “32nd Annual Attorney Trust Officer Conference”
Palm Beach, Florida
Panel Discussion Member

May 22, 2013
“Insights and Analysis on the Current State of Trust Decanting”
Florida ACTEC Workshop
St. Petersburg, Florida
Panel Discussion Member

May 17, 2013
"The "Ultimate" Fight at the Supreme Court Octagon:  Will DOMA be Knocked Out?"  The U.S. Supreme Court Challenges to DOMA and Other Same-Sex Planning Ideas and Pitfalls”
Martin County Estate Planning Council
Stuart, Florida
Sole Presenter

May 16, 2013
Morey v. Everbank:  Three Drafting Tips to Avoid a Troubling Decision”
Broward County Bar Association
Ft. Lauderdale, Florida
Sole Presenter

May 10, 2013
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
May 2013 Meeting
Washington, D.C.
Panel Discussion Member

May 3, 2013
“Care and Feeding of 2012 Estate Plans”
American Bar Association
Real Property Trust & Estate Law Section
24th Annual Spring CLE Symposia
Washington, D.C.
Panel Discussion Member

May 2, 2013
“Hot Topics and New Developments – The DOMA Supreme Court Cases”
Income and Transfer Tax Planning Group
American Bar Association
Real Property Trust & Estate Law Section
24th Annual Spring CLE Symposia
Washington, D.C.
Panel Discussion Member

April 25, 2013
"The "Ultimate" Fight at the Supreme Court Octagon:  Will DOMA be Knocked Out?"  The U.S. Supreme Court Challenges to DOMA and Other Same-Sex Planning Ideas and Pitfalls
U.S. Trust, Bank of America Private Wealth Management - National Wealth Planning Strategies Roundtable
Telephone Presentation
Sole Presenter

April 18, 2013
"Representing a Client Facing Competency and Undue Influence Issues"
Ft. Lauderdale Trusts & Estates Roundtable
Ft. Lauderdale, Florida
Sole Presenter

April 16, 2013
Co-Host, “South Palm Beach County Bar Association ‘2nd Annual Probate Trivia Night’” Boca Raton, Florida

February 21, 2013
"Representing a Client Facing Competency and Undue Influence Issues"
“2013 Probate Law Seminar”
Florida Bar Real Property Probate & Trust Law Section
Tampa, Florida
Sole Presenter

February 13, 2013
"Putting the "D'OH" in DOMA:  Recent Judicial Challenges to DOMA and Other Same-Sex Planning Ideas and Pitfalls
Estate Planning Council of Greater Miami,
1st Annual Estate Planning Symposium
Coral Gables, Florida
Sole Presenter

February 8, 2013
“Supreme Court Challenges to DOMA:  What to Expect”
Probate Roundtable Presentation to the
Executive Council of the Real Property Probate & Trust Law Section of the Florida Bar
Tallahassee, Florida
Sole Presenter

January 26, 2013
"What Estate Planners Need to Know about Marital Law"
Fiduciary Income Tax Comm. of the ABA Tax Section
ABA Tax Section 2013 Mid-Year Meeting
Orlando, Florida
Co-Presenter

January 25, 2013
"Portability: Panacea? Pariah? Placebo?"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax Section 2013 Mid-Year Meeting
Orlando, Florida
Co-Presenter

January 25, 2013
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax Section 2013 Mid-Year Meeting
Orlando, Florida
Panel Discussion Member

January 24, 2013
“’Defense of Marriage Act’ Update”
American Bar Association Real Property Trust & Estate Law Section, Income and Transfer Tax Planning Group, International Tax Planning Committee
Teleconference
Topical Presenter

November 30, 2012
"Putting the "D'OH" in DOMA:  Recent Judicial Challenges to DOMA and Other Same-Sex Planning Ideas and Pitfalls"
Florida Bar Real Property Probate & Trust Law Section
"It's Not Too Late - Year End Estate and Asset Protection Planning Techniques Views from Washington D.C. and More"
Tampa, Florida
Sole Presenter

November 15, 2012
"Fleeting Tax Planning Opportunities for 2012
(with the Expiration of the 2010 Tax Relief Act)"
American Bar Association Real Property Trust & Estate Law Section, Income and Tax Planning Committee
CLE Teleconference
Panel Discussion Member

November 14, 2012
"Planning and Probate for Same-Sex and Unmarried Partners - When Compared to Planning Opportunities for Opposite Sex Married Couples,
"There's Definitely Something Wrong With That""
Fed. Tax Division of the Tax Section of the Florida Bar
CLE Teleconference
Sole Presenter

October 24, 2012
"Perfect Trustees:  An Oxymoron?"
North Dade – South Broward Estate Planning Council
Hollywood, Florida
Sole Presenter

October 23, 2012
"Putting the "D'OH" in DOMA:  Recent Judicial Challenges to DOMA and Other Same-Sex Planning Ideas and Pitfalls"
The New Tax Lawyer Committee of The Tax Section of the Florida Bar – Miami Tax Luncheon
Miami, Florida
Sole Presenter

      September 26, 2012
"Fleeting Tax Planning Opportunities for 2012
(with the Expiration of the 2010 Tax Relief Act)"
District of Columbia Bar Association Luncheon
Washington, District of Columbia
Panel Discussion Member

September 21, 2012
"Representing a Client Facing Competency and Undue Influence Issues"
38th Annual Notre Dame Tax and Estate Planning Institute
South Bend, Indiana
Sole Presenter

September 14, 2012
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax and RPTE Sections 2012 Joint Meeting
Boston, Massachusetts
Panel Discussion Member

September 7, 2012
"Putting the "D'OH" in DOMA:  Recent Judicial Challenges to DOMA and Other Same-Sex Planning Ideas and Pitfalls"
2012 Mid-Atlantic ACTEC Regional Meeting
Turning Point Resort Casino, Verona, New York
Sole Presenter

July 25, 2012
"Planning and Probate for Same-Sex and Unmarried Partners:  When Compared to Planning Opportunities for Opposite Sex Married Couples, ‘There's Definitely Something Wrong With That’"
New York University – 2012 Summer Institute in Taxation:  Wealth Planning for High Net-Worth Individuals and Owners of Closely-Held Companies
New York, New York
Sole Presenter

May 24, 2012
"Perfect Trustees:  An Oxymoron?"
Community Foundation for Broward
May 2012 Professional Advisors Comm. Meeting
Ft. Lauderdale, Florida
Sole Presenter

May 11, 2012
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
May 2012 Meeting
Washington, D.C.
Panel Discussion Member

May 4, 2012
"Planning and Probate for Same-Sex and Unmarried Partners:  When Compared to Planning Opportunities for Opposite Sex Married Couples, ‘There's Definitely Something Wrong With That’"
Wealth Strategies Journal/U.S. Trust Luncheon
Washington, D.C.
Sole Presenter

March 1, 2012
"IRS Notice 2011-101 - Guidance on Decanting to Another Irrevocable Trust"
Estate and Tax Planning Committee of the Real Property Probate & Trust Law Section of the Florida Bar
Ponte Vedra Beach, Florida
Sole Presenter

February 17, 2012
"Portability: Plethora of Problems, Pitfalls and Planning Possibilities"
Estate and Gift Tax Comm. of the American Bar Association's Tax Section
ABA Tax Section Mid-Year Meeting
San Diego, California
Co-Presenter

February 17, 2012
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax Section 2012 Mid-Year Meeting
San Diego, California
Panel Discussion Member

January 8, 2012
"Planning and Probate for Same-Sex and Unmarried Partners:  When Compared to Planning Opportunities for Opposite Sex Married Couples, ‘There's Definitely Something Wrong With That’"
Palm Beach County Chapter of the Paralegal Association of Florida, Inc.
West Palm Beach, Florida
Sole Presenter

January 25, 2012
"Planning and Probate for Same-Sex and Unmarried Partners:  When Compared to Planning Opportunities for Opposite Sex Married Couples, ‘There's Definitely Something Wrong With That’"
Palm Beach County Bar Association 29th Annual Estate & Probate Seminar – Part 1
West Palm Beach, Florida
Sole Presenter

January 19, 2012
Co-Host, “South Palm Beach County Bar Association ‘Probate Trivia Night’”
Boca Raton, Florida

October 21, 2011
"Current Developments in Transfer Taxation"
Estate and Gift Tax Comm. of the ABA Tax Section
ABA Tax and RPTE Sections Joint Meeting
Denver, Colorado
Panel Discussion Member

October 21, 2011
"Representing a Client Facing Competency and Undue Influence Issues"
Tax Practice Mgmt. Comm. of the ABA Tax Section
ABA Tax and RPTE Sections Joint Meeting
Denver, Colorado
Panel Discussion Member

September 30, 2011
"Planning and Probate for Same-Sex and Unmarried Partners:  When Compared to Planning Opportunities for Opposite Sex Married Couples, ‘There's Definitely Something Wrong With That’"
Florida Legal Education Association "Probate Team" Seminar
Orlando, Florida
Sole Presenter

May 3, 2011
"Planning and Probate for Same-Sex and Unmarried Partners:  When Compared to Planning Opportunities for Opposite Sex Married Couples, ‘There's Definitely Something Wrong With That’"
Wealth Strategies Journal/U.S. Trust Luncheon Washington, D.C.
Sole Presenter

April 19, 2011
"Whether a Supplemental Estate Tax Return is Required After Probate Litigation"
South Palm Beach County Bar Association, Probate Committee Luncheon
Delray Beach, Florida
Sole Presenter

January 21, 2011
"Transfer Tax Changes in Tax Reform Act of 2010"
Tax Practice Management Committee of the ABA Tax Section
ABA Tax Section Mid-Year Meeting
Boca Raton, Florida
Sole Presenter

November 18, 2010
"Estate Planning for Divorce"
Palms West Estate Planning Council
Wellington, Florida
Sole Presenter

January 22, 2010 
"Whether a Supplemental Estate Tax Return is Required After Probate Litigation"
Estate and Gift Tax Committee of the ABA Tax Section ABA Tax Section Mid-Year Meeting
San Antonio, Texas
Sole Presenter

 

Published Quotes

“Cases Involving NBA Owner’s Estate May Mark Decline of Tool”
By Allyson Versprille
Bloomberg BNA Daily Tax Report
122 DTR G-2
June 24, 2016

“Supreme Court Marriage Ruling Unites Couples’ Personal Finance Knot”
By Margaret Collins, Richard Rubin and Laura Davison
Bloomberg BNA Daily Tax Report
124 DTR G-5
June 29, 2015

“RPPTL Proactive in Preparing for Same-Sex Marriage Possibilities”
By Jan Pudlow, The Florida Bar News
September 15, 2014

“Same-Sex Marriage Finds More Inequality in Divorce:  Pain in Progress”
By Amy Xie, Main Street.com
http://www.mainstreet.com
Posted July 8, 2014

“Trusts to Benefit Same-Sex Couples Require Exact Language to Avoid State Law Conflict”
By Diane Freda, Bloomberg BNA Daily Tax Report
101 DTR G-2
May 27, 2014

“Bundled Fee Exception Eases Some Estate, Trust Commission Calculations, Official Says”
By Diane Freda, Bloomberg BNA Daily Tax Report
91 DTR G-3
May 9, 2014

“Retroactivity of ‘Windsor’ Decision Remains Critical; Litigation Likely in 2014”
By Lydia Beyoud, Bloomberg BNA Daily Tax Report
18 DTR S-19
January 28, 2014

“Missouri Recognizes Same-Sex Marriages Exclusively for Tax Purposes”
By Darla Mercado, Investment News
November 20, 2013

“Same-Sex Marriage Fight Looms Next on IRS Estate Refunds:  Taxes”
By Diane Freda, Bloomberg.com
October 15, 2013

“Statute of Limitations Challenge Likely on Estate Tax Refunds, Post-DOMA Ruling”
By Diane Freda, Bloomberg BNA Daily Tax Report
198 DTR G-1
October 10, 2013

“ABA Meeting:  Windsor Could Allow For Refunds in Closed Years, Practitioner Says”
By Andrew Velarde, Tax Notes Today (Tax Analysts)
2013 Tax Notes Today 185-12
September 24, 2013

“Should Advisers Rethink Life Insurance in Same-Sex Estate Plans?”
By Darla Mercado, Investment News
September 5, 2013

“Treasury Releases Five Letters Under Freedom of Information Act”
Bloomberg BNA Daily Tax Report
142 DTR G-1
July 24, 2013

“Attorney Offers Advice on Federal Tax Treatment of Same-Sex Marriages”
2013 Tax Notes Today (Tax Analysts) 142-25
July 24, 2013

“Busy Replanning Gay Clients’ Futures”
By Liz Skinner, Investment News
July 7, 2013

“Supreme Court Strikes Down Marriage Definition in DOMA”
By Matthew Dalton, Jaime Arora and Harrison Taylor
2013 Tax Notes Today (Tax Analysts) 124-1
June 26, 2013

“DOMA Ruling Dramatically Changes Financial Planning for Gay Couples”
By Liz Skinner, Investment News
June 26, 2013

“Gay Marriage Would Shake Up Benefits Game”
By Liz Skinner, Investment News
March 31, 2013

“Attorneys Push for QTIP Election Along With Portability for Smaller Estates”
By Diane Freda, Bloomberg BNA Daily Tax Report
60 DTR G-2
March 28, 2013

“Favorable Rates, Changing IRS Landscape Dominate Estate, Trust Agenda in 2013”
By Diane Freda, Bloomberg BNA Daily Tax Report
20 DTR S-16
January 30, 2013

“IRS Shuts Down Online EIN Applications, Complicating Year-End Gift Transactions”
By Diane Freda, Bloomberg BNA Daily Tax Report
248 DTR G-4
December 27, 2012

"Second Circuit Finds DOMA Unconstitutional"
By David H. Lenok, Trusts & Estates Magazine
http://wealthmanagement.com/legal/second-circuit-finds-doma-unconstitutional
October 26, 2012

 “New Tax Code Section 1411 Imposes Net Investment Tax on Trusts and Estates”
By Diane Freda, Bloomberg BNA Daily Tax Report
92 DTR G-6
May 14, 2012

"Dual Estate Tax Portability Interpretations Spur Cry for Congressional, Treasury Fix"
By Diane Freda, Bloomberg BNA Daily Tax Report
84 DTR J-1
May 2, 2012

Five Ways to Ensure Successful Defined-Value Clauses”
Business Valuation Law Alert
January 17, 2012