Kevin Matz, Esq., CPA, LLM (taxation), is a partner in the Private Clients, Trusts and Estates Department at the national law firm of ArentFox Schiff LLP, based in its New York City office, where he co-chairs its Family Office Group.? Kevin?s practice is principally devoted to domestic and international estate and tax planning, family office services, estate administration and related litigation. Kevin earned his BS in Accounting from Lehman College (CUNY), his JD from Fordham University School of Law (where he was a Notes & Articles Editor of the Fordham Law Review) and his LLM in Taxation from New York University School of Law. Kevin is currently President of the NYCPA, and is a former chair of both its Estate Planning Committee and its Trust and Estate Administration Committee, the current chair of both the FAE Curriculum Committee and of the NYCPA Professional Liability Insurance Committee, and a past President of the FAE Board of Trustees.? In addition, Kevin is a Fellow of the American College of Trust and Estate Counsel (?ACTEC?), in which connection he is a past Chair of ACTEC?s Business Planning Committee, the current Vice-Chair of its Washington Affairs Committee and a member of ACTEC?s Board of Regents. Kevin is also currently the Treasurer of the Trusts and Estates Law Section of the New York State Bar Association, and the past Chair of the UJA-Federation of New York?s Trusts and Estates Group (for which he was its Honoree at its 2023 Annual Event). Kevin may be contacted at 914-380-2140 or kevin.matz@afslaw.com.

As President of Family Wealth, Eastern U.S. Region, for Wilmington Trust, N.A., Sharon is responsible for overseeing the delivery of all Wealth Management services by teams of professionals, including planning, trust, investment management, family governance and education, family office, and private banking services. Sharon also heads Wilmington Trust?s National Matrimonial/Divorce Advisory Practice. Sharon has over 25 years of experience in the wealth advisory arena and is a nationally recognized speaker and author. Global media company Forbes features Sharon as a Top Advisor in multiple categories since 2020. Every year since 2022 she was chosen as one of the Top Women Wealth Advisors in America and in New York, and in 2025 she was named the #1 Woman Wealth Advisor in New York City for High-Net-Worth. Leading business publication Crain?s named Sharon to its 2020 inaugural list of the Most Notable Women in Financial Advice. In 2023 and 2024, Sharon was chosen as a Leading High Net Worth Wealth Manager by Chambers, an internationally renowned independent ranking company. In 2018, she was honored by the UJA-Federation of New York Lawyers Division for her contributions to the trusts & estates community and the community at large. Sharon is a Fellow of the American College of Trust and Estate Counsel, a highly selective professional organization of preeminent estate planning attorneys in the U.S. and internationally. Sharon was inducted into the Estate Planning Hall of Fame in 2021. This award is considered the pinnacle of accomplishment in this field. Only 125 people across the U.S. have received this award since its inception in 2004. Sharon is a member of The Rockefeller University Committee on Trust and Estate Gift Plans, the New York Bankers Association Trust & Investment Division Executive Committee, the Estates, Gifts and Trusts Advisory Board for The Bureau of National Affairs and the Thomson Reuters Trusts & Estates Advisory Board. She chairs the Domestic Relations Committee of Trusts & Estates magazine, where she sits on the Board, and is on the Advisory Board of Family Lawyer Magazine. Sharon is a past chair of the New York City Bar Association?s Trusts, Estates and Surrogate?s Court Committee, and a past chair of the New York State Bar Association?s Trusts and Estates Law Section Taxation Committee. She served on the Board of the American Brain Foundation and was a member of its Finance Committee. Prior to joining Wilmington Trust, Sharon was Managing Director at Lazard, the internationally renowned global investment banking and management company. As Head of Wealth Advisory of Lazard Wealth Management, she led the delivery of all wealth advisory services. Before that, she headed the Estate department at Fiduciary Trust Company International. Sharon began her career as a trusts & estates attorney at Rosenman & Colin (now Katten Muchin Rosenman LLP). Sharon, who holds U.S., British, and Australian citizenships, earned a master of laws from the University of California, Berkeley Law School, received a bachelor of arts and a bachelor of laws from the University of New South Wales, Australia and is a Certified Divorce Financial Analyst.

Gray practices in partnership, corporate, and individual tax planning; business transactions including mergers and acquisitions; business planning; tax controversy; estate and wealth transfer planning; probate; estate and trust litigation; asset protection; and charitable planning. Gray has conducted, authored, and directed numerous seminars for professional, academic, and civic groups on taxation, business, asset protection and estate planning. Planning estates needs intricate strategies. Gray works closely with clients to develop and implement such strategies. Gray enjoys cooking at home in his outdoor brick oven and spending his spare time on his sailboat with his wife, Macey, and two boys, Charles and Mason, at Sardis Lake or on the Gulf Coast.

Dave helps beneficiaries vindicate their rights, advises individual fiduciaries in discharging their duties, and represents trust companies in their most significant and sensitive cases, including ?rescue? situations in which he is called upon to assist or replace prior counsel. Dave is a vigorous advocate. Calm and no-nonsense, he defuses difficult situations while making the strongest case for his clients. He has applied this approach successfully in scores of trust disputes, contested estates, and related matters. In the Chambers High Net Worth Guide, a respected independent rating service, Dave is one of only five lawyers who received the highest ?Band 1? ranking for Private Wealth Disputes in Illinois. According to Chambers, clients describe Dave as ?wonderful to work with, incredibly responsive,? ?exquisite,? and ?very thoughtful, very knowledgeable about trust law and ? just has a really well thought-out way of dealing with difficult clients, lowering the temperature and getting to the right resolution.? Recognized as a leader in his field, Dave is regularly invited to speak about topics relating to fiduciary litigation and managing fiduciary risk. He also serves as a mediator in complex trust and estate disputes. Dave is a Fellow of the American College of Trust and Estate Counsel (ACTEC), whose members are elected by their peers based on their skill, integrity, and contributions to the profession. He is an active member of ACTEC?s Fiduciary Litigation Committee and its Fiduciary Administration Task Force.

Adam helps clients resolve disputes involving: ownership and control of privately held businesses, including derivative and direct claims, breach of fiduciary duty claims, requests to inspect books and records, and breach of shareholder agreements and LLC agreements; sports, media, and entertainment law; restrictive covenants (noncompete and nonsolicitation agreements), trade secrets, and confidential information; and business torts and complex contract claims. His experience also includes drafting restrictive covenant agreements, representing professional associations, Freedom of Information Act requests, student discipline hearings, professional liability (malpractice) claims, trust and estate litigation, and animal law. Adam strives to understand each client?s business to help advance their legal and business interests. He helps his clients solve problems through advice and counseling, mediation, arbitration, and litigation in state and federal courts. He has experience representing plaintiffs and defendants at all stages of litigation, from temporary restraining orders and preliminary injunctions to summary judgment, arbitration hearings, bench and jury trials, and appeal. Before beginning his law career, Adam taught fourth grade as a Teach For America corps member.

Kirstie concentrates her practice on the media, entertainment, and sports industries and on avoiding and resolving disputes among owners of privately held businesses. She has successfully represented clients at all stages of litigation ? in state and federal trial courts, in arbitrations, and on appeal, including in the Seventh Circuit and the Illinois Supreme Court. Kirstie puts her curiosity to work for her clients by identifying issues before they become problems and by proposing strategic solutions consistent with her clients? ultimate objectives. Kirstie has uncovered issues with clients? internal practices and helped clients to correct those issues to avoid significant liability. During law school, Kirstie was a student attorney with the Exoneration Project, where she gained experience with fact investigation, oral advocacy, and complex research regarding novel legal arguments.

Steven B. Gorin, Esq., CPA, CGMA, Partner, Thompson Coburn LLP is a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. In his work for businesses, he helps owners plan for the eventual sale (to co-owners, employees, or third parties) or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes. His quarterly newsletter, "Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." He also maintains a blog, Business Succession Solutions, intended to help business owners ? and those who advise or support them ? consider smart tax strategies.

Lisa Bordoff Procopio advises clients on estate planning and preparation of wills and trusts and also focuses on estate and gift tax planning, estate and trust administration, business succession planning and charitable giving. Her practice includes comprehensive wealth transfer strategies for multigenerational planning and tax-efficient business succession options. Lisa counsels clients on the design and implementation of complex planning structures, including wills, trusts, charitable trusts, private foundations, and entities such as family LLCs used for wealth preservation. She regularly represents fiduciaries in probate matters and trust accountings before the New York Surrogate?s Courts and works closely with others in the firm?s significant Fiduciary Litigation practice With a deep background in corporate and transactional tax, Lisa brings a value-added perspective to clients with intertwined business and personal planning needs. Her earlier work in the tax departments of several prominent New York law firms and Big Four consulting firms, focusing on mergers, acquisitions, restructurings, spin offs, joint ventures, and tax free reorganizations, enables her to advise families and business owners on the intersection of personal wealth planning and complex business transactions. As well, Lisa maintains an active presence in the nonprofit and arts community and currently serves on the Metropolitan Museum of Art?s Professional Advisory Council.

Martin M. Shenkman, CPA, MBA, PFS, AEP (distinguished), JD, is an attorney in private practice in Fort Lee, New Jersey and New York City, New York who focuses his practice on estate and tax planning, planning for closely held businesses, estate administration. He is the author of 42 books and more than 1,000 articles, including for Trusts & Estates Magazine (Editorial Board Member), the CPA Journal, the Matrimonial Strategist, and CCH (Wolter?s Kluwer) where he is co-chair of the Professional Advisory Board. He founded chronicillnessplanning.org, which educates professional advisers on planning for clients with chronic illness and disability and has written books for the Michael J. Fox Foundation for Parkinson?s Research, the National Multiple Sclerosis Society and the COPD Foundation. Mr. Shenkman received a Bachelor of Science from the Warton School, with a concentration in accounting and economics; an MBA from the University of Michigan with a concentration in tax and finance; and a Law degree from Fordham University School of Law. He is admitted to the bar in New York, New Jersey and Washington, D.C.; a CPA practicing in New Jersey, Michigan and New York; and a Registered Investment Adviser in New York and New Jersey.

Robert S. Barnett, CPA, Esq., is a founding partner of Capell Barnett Matalon & Schoenfeld LLP, Attorneys at Law. His practice is highly concentrated in the areas of taxation, trusts, estates, corporate and partnership law and charitable planning. His experience includes Surrogate?s Court practice, tax dispute resolution, and Tax Court representation. Mr. Barnett frequently assists clients in structuring financial transactions and charitable gifts. Mr. Barnett applies creative and practical solutions to estate and business planning. He has served on many committees and is a frequent lecturer on numerous aspects of tax and business law. He is an active participant and serves on many professional and charitable boards. Mr. Barnett is a frequent lecturer and writer. His articles and lectures encompass a wide variety of topics, including business succession, estate planning, charitable planning, generation-skipping, stock options, effective strategies for removing tax liens, business taxation, utilization of the marital deduction and partnership elections. Mr. Barnett received his juris doctor in 1986 from Fordham University, where he graduated cum laude and was a member of the Fordham Law Review. He graduated magna cum laude from Hofstra University, where he received his Bachelor?s degree in accounting. Mr. Barnett holds a Master?s degree in taxation as the recipient of the highest dean?s award. Mr. Barnett is admitted to practice law in New York, Virginia and Washington, D.C. Member: ? Board of Directors of the Long Island Community Foundation. ? Board of Directors of Nassau Academy of Law ? Professional Advisors Committee of the Long Island Community Foundation ? Professional Advisors Committee of the American Heart Association ? Past Education Committee Chairman NCCPAP ? Past President of the NCCPAP Educational Foundation ? Past President of Nassau Chapter NYSSCPA ? Member of Nassau Academy of Law Advisory Board ? CPA Journal Editorial Review Board, May 2017-2020 Awards: ? 2013 Max Block Distinguished Article Award for Technical Analysis ? November 2016 ? Samuel A. Dyckman, Excellence in Education Award ? November 2016 ? Leadership in Law Award ? Long Island Business News ? May 2017 ? Distinguished Service Award ? NYSSCPAS ? Nassau Chapter ? Dean?s Award in Taxation ? Long Island University CW Post ? Fordham Law Review ? Fordham University American Jurisprudence Award ? Trusts and Estates

Elizabeth Forspan is a Partner with Forspan Klear LLP, a New York law firm. Elizabeth?s areas of practice include Elder Law, Trusts & Estates and Taxation. Elizabeth speaks throughout the United States on various aspects of Elder Care Planning, Tax Law and Estate Planning. She was the recipient of the prestigious Max Block Award for Outstanding Article in the Category of Technical Analysis, awarded by the New York State Society of Certified Public Accountants? CPA Journal for her article ?Casualty Losses for Property Damaged by Hurricane Sandy?. Elizabeth has been named a Super Lawyers Rising Star in the areas of Estate Planning and Probate and Elder Law for every year from 2016 through 2023. Elizabeth has been featured in New York Magazine, MarketWatch, and she has been quoted in the New York Times. Elizabeth?s articles and contributions have been featured in the New York Law Journal. Prior to co-founding Forspan Klear LLP, Elizabeth was a Tax Manager with Ernst & Young LLP, where she focused on Mergers and Acquisitions and Executive Compensation. Elizabeth earned her Juris Doctor from Fordham University School of Law and her B.A. from Queens College of the City University of New York, where she graduated summa cum laude and is a member of Phi Beta Kappa.

Wealth planning and preservation are central to Todd?s practice. He specializes in safeguarding and transitioning clients? assets for future generations in a tax efficient manner by implementing vehicles such as Sales to Grantor Trusts, Grantor Retained Annuity Trusts (GRATs), Carried Interest Transfer techniques, Family Limited Partnerships, and Preferred ?Freeze? Partnerships. With experience in investment structures, Todd assists national and international families and family offices in navigating complex transfer tax issues. With a particular focus on navigating complex estate and gift tax pitfalls under Chapter 14 of the Internal Revenue Code, he creates wealth transfer structures that are designed to preserve assets for families for multiple generations to come. Todd is committed to educating future generations about wealth preservation and its empowering effects on families. By creating efficient structures and providing insights into non-tax aspects of engagement by family members at different generations, he enables his clients to preserve family wealth while supporting their endeavors at multiple generations.

Carl Fiore has significant experience with tax and financial matters affecting entrepreneurs, executives and other high net worth individuals. He has worked with numerous families and closely held businesses to develop and implement wealth maximization plans through the use of family entities, income tax planning, stock option planning, charitable giving strategies, and effective gift and estate tax planning. Carl?s primary practice areas are gift and estate planning as well as fiduciary income tax. He also has experience in federal and state income tax consulting and compliance for individuals, partnerships, fiduciaries, estates, corporations and private foundations. Carl is a lead member of the firm?s estate planning group, which has extensive experience in serving the estate, gift, and fiduciary tax consulting and compliance needs of corporate and private trustees as well as individuals. Carl has also been published in Trusts & Estates. Before joining Andersen Tax, Carl worked in the Private Client Services practice of Arthur Andersen, and as a trusts and estates associate at Capell and Vishnick.