Trusts & Estates Meeting

Wednesday, January 16, 2019
9:00 AM - 12:00 PM
Total MCLE Credits: 3.00 (Professional Practice 3.00)
Grand Ballroom East, 3rd Floor


Estate Planning Across Borders: A Guide for the Perplexed

9:00 a.m. – 9:10 a.m. Welcoming Remarks
Natalia Murphy, Esq. | Section Chair
Carl A. Merino, Esq. | Program Chair

9:10 a.m. – 10:00 a.m. Introduction to International Estate Planning (1.0 Credit in Areas of Professional Practice) 
Domestic estate planners are increasingly encountering “international” fact patterns:  a U.S. client may come to you for advice on the tax implications of a gift from a foreign relative or trust; a U.S. citizen living abroad or holding foreign assets may need advice on tax and reporting issues; a U.S. citizen client may be about to marry a citizen or resident of another country; or a non-U.S. client may need assistance with planned gifts and restructuring investments before moving to the U.S. This portion of the program will introduce attendees to basic concepts and frequently encountered fact patterns in international estate planning, including the impact of the Tax Cuts and Jobs Act of 2017 on common planning scenarios.
G. Warren Whitaker, Esq. 
Day Pitney LLP

New York, NY

10:00 a.m. – 10:50 a.m. Till Death (or Divorce) Do Us Part:  Planning for a Noncitizen Spouse (1.0 Credit in Areas of Professional Practice)
The international scenario most frequently encountered by practitioners is the noncitizen or nonresident spouse. Different income, gift and estate tax rules come into play when either or both spouses is a non-U.S. person. Among other things, the unlimited marital deduction for outright bequests and gifts is available only if the recipient spouse is a U.S. citizen; the income tax exclusion for property transfers between spouses is available only if the recipient spouse is a U.S. citizen or resident; and a U.S. citizen or resident cannot file a joint return with a nonresident alien unless the nonresident spouse elects to be taxed as a U.S. resident. 
This portion of the program will walk through common planning scenarios (and traps for the unwary) for noncitizen and mixed nationality couples, including the use of qualified domestic trusts and property separation issues.

Megan R. Worrell, Esq.
Duane Morris LLP
New York, NY

Eric Dorsch, Esq. 
Kozusko Harris Duncan
New York, NY

10:50 a.m. – 11:05 a.m. Break

11:05 a.m. - 12:00 p.m. Whose Law is it Anyway? (1.0 Credit in Areas of Professional Practice)
As taxpayers become increasingly mobile, their assets may become as far-flung as the countries they’ve visited.  Practitioners frequently have to contend with estates scattered across multiple jurisdictions.  This not only requires coordination with tax and probate counsel in other countries, but often raises questions about which law governs, particularly when it comes to intangible property.  This portion of the program will focus on cross-border estate administration and choice of law issues that can arise where multiple countries have jurisdiction over portions of a decedent’s estate.  Among other issues that will be addressed are the use of choice of law provisions in wills and trusts, whether clients should have separate wills for different jurisdictions where they own property and when New York courts will apply the laws of another jurisdiction.

Michael W. Galligan, Esq. 

Phillips Nizer LLP
New York, NY

Sean R. Weissbart, Esq. 
Morris & McVeigh LLP
New York, NY

12:00 p.m.  Meeting Adjourns


Wednesday, January 16, 2019
Grand Ballroom East and Foyer, 3rd Floor
12:00 p.m. - 2:15 p.m.

Reception: 12:00 p.m. - 12:45 p.m.

Luncheon: 12:45 p.m. - 2:15 p.m.

Luncheon Speaker:

Hon. John M. Czygier, Jr.

Surrogate's Court, Suffolk County

Individual lunch price: $115. 
Full table cost (seats 10 people) $1150. 

Firms wishing to purchase a table can download a reservation form here.

Trusts & Estates Law Section Reception

Members of the Trusts and Estates Law Section and a guest are invited to attend: 

Cocktail Reception Sponsored by Doyle and Berkshire Hathaway Home Services New York Properties (view invitation)

Wednesday, January 16, 2019 | 6:00 p.m. - 8:00 p.m. 

The Century Association
7 West 43rd Street | New York, NY

Pre-registration is required.  Register online at:

For further information, contact Lisa Bataille (518) 487-5680, [email protected]