Tax and Financial Planning for Individuals Conference Webcast

Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 25 years, he has handled more than 3,000 personal income tax, sales tax, corporate tax, or other New York State and City tax audits, and over 100 cases in New York’s Division of Tax Appeals. Tim is also a member of the Board of Directors of Hodgson Russ. Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York, including a significant win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. He is often quoted by media outlets, including The Wall Street Journal, The New York Times, Bloomberg, and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored What to Expect in a Residency Audit, a detailed guide to residency rules and audits in New York and other states. And over the past 25 years, he has guided literally thousands of taxpayers moving from high-tax states to low-tax states and successfully defended them in state residency audits. As the “Noonan” in “Noonan's Notes,” a monthly column in Tax Notes State, Tim is a nationally recognized author and speaker on state tax issues. He co-authored the CCH Residency and Allocation Audit Handbook and Contesting New York State Tax Assessment- Fourth Edition, published by the New York State Bar Association. In addition, Tim has served as a contributing author or editor for several other tax publications and treatises, including the American Bar Association's Sales and Use Tax Deskbook, the "New York Sales Tax Guide" published by practicallaw.com, the corporate apportionment chapter in Thomson Reuters’ Checkpoint Analyst, the New York chapter of LexisNexis’s Practice Insights, and the New York Tax Litigation chapter in Thomson Reuters’ Commercial Litigation in New York State Courts treatise. He has also written more than 400 articles in state and local tax publications around the country over the past two decades, and he runs the award-winning Noonan's Notes Blog, where he and his colleagues offer regular commentary on developments in the world of New York and multistate tax law. Tim also has extensive experience on New York City corporate and entity tax matters, and handled a significant number of residency and sales tax issues in other states, including work with many national and international clients on multistate compliance or voluntary disclosures. He has also appeared before the Connecticut Supreme Court and the Michigan Court of Appeals in litigated matters and is admitted to practice law in Connecticut.

Chaim Kofinas has over 40 years experience in accounting and taxation specializing in state and local taxation issues. He has spent the last 35 years advising clients on income tax and sales tax matters as well as representing clients before the IRS and State on exams and on appeals. Chaim has also advised clients in the construction field as well as Not-For-Profit clients. Chaim is a frequent lecturer for this and other conference in the past and has written articles on a variety of tax issues. At Goldstein Lieberman & CO LLC Chaim is a Tax Director who advises high net worth clients as well a working small business clients regarding U. S. and state and local taxation. Chaim also works with the tax group to set tax policy for the firm. Prior to joining Goldstein Lieberman & CO LLC Chaim was a senior tax manager at WithumSmith+Brown PC, and later at Beacon CPA PC, where he advised multistate businesses and individual clients on federal and state and local tax matters including representation before the IRS and other taxing agencies. Chaim has also worked with foreign individual sand businesses making inbound investments into the US . Chaim is currently the immediate Past Chair of the New York State Society CPA New York, Multistate & Local Taxation Committee as well as being active with the New York State Society CPA International Committee. During his tenure as Chair Chaim initiated a dialogue with the NYS Commissioners office and lead a delegation to meet the Commissioner in Albany

Louis B. Schatz, Esq., LLM, is a Partner at Shipman & Goodwin LLP, and is a member of the firm’s Management Committee. He is also the Cochair of the firm’s Tax Practice Group. He practices in the areas of federal and State of Connecticut tax, with attention to the representation of closely held businesses organized as limited liability companies, partnerships, and S corporations; real estate joint ventures; and the representation of taxpayers involved in Connecticut tax controversies. He is widely published, including his coauthorship of Connecticut Limited Liability Company: Forms and Practice Manual, the leading treatise in Connecticut on LLCs.

Bruce Steiner has over 40 years of experience in the areas of taxation, estate planning, business succession planning and estate and trust administration. • He is a frequent lecturer at continuing education programs across the country for bar associations, CPAs and other professionals. He is a co-author of CCH’s Roth IRA Answer Book, a commentator for Leimberg Information Services, Inc., a member of the editorial advisory board of Trusts & Estates, and a technical advisor for Ed Slott’s IRA Advisor, and has written numerous articles for Estate Planning, BNA Tax Management’s Estates, Gifts & Trusts Journal, Trusts & Estates, Journal of Taxation, Probate & Property, TAXES, CPA Journal, CLU Journal and other professional journals. • Bruce has been quoted in various publications including Forbes, The New York Times, the Wall Street Journal, the Daily Tax Report, Investment News, Lawyers Weekly, Bloomberg’s Wealth Manager, Financial Planning, Kiplinger’s Retirement Report, Newsday, New York Post, Naples Daily News, Individual Investor, Fox Business, CNBC, Reuters Money, TheStreet.com, Bloomberg, Observador and Dow Jones (formerly CBS) Market Watch. • Bruce has served on the professional advisory boards of several major charitable organizations and was named a New York Super Lawyer each year since 2010 and was selected to Best Lawyers in America each year since 2018.

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

Before joining ArentFox Schiff, Tracy was a financial advisor with a registered investment advisory firm. Drawing on this experience, she understands how the estate plan fits within a client’s overall financial strategy. She was also an associate in the New York office of an elite international law firm. Tracy is a decorated combat veteran as well, serving five years in the United States Army.

Chaya is a partner and the Lead of Withum's International Business Tax with more than 10 years professional experience, including public accounting and private industry. She has expertise in advising U.S. and foreign multinational companies on the tax implications of their international operations as well as coordinating U.S. tax laws with foreign tax laws to develop an optimal worldwide tax strategy. Chaya is fluent in the rules and regulations regarding controlled foreign corporations, PFICs, withholding taxes, income tax treaty analysis, check-the-box planning, FIRPTA, and foreign informational reporting forms. She is responsible for a variety of assignments with domestic and international companies, including tax due diligence, tax compliance, tax provision and uncertain tax positions; global tax minimization planning; subpart F analysis and computation; foreign tax credit studies; earnings and profit studies; acquisitions and dispositions of operating units; and other related matters. She formerly worked for PwC and global hedge fund Caxton Associates. Chaya is a licensed CPA in the State of New York. She received her MST degree in Taxation from Golden Gate University and her Bachelor of Science degree in Business Administration from the State University of New York.

Ash Ahluwalia is the head of Social Security planning at OneTeam Financial. With nearly thirty years of experience, he is one of the nation’s foremost experts on Social Security and oversees the development of claiming strategies to maximize retirement income benefits. Social Security is the largest retirement asset for many Americans, often amounting to $1 million or more of lifetime pension benefits from the federal government. However, being governed by more than 2700 rules, over 90% of filers leave money on the table. Ash has helped thousands of clients to customize the best strategy for their personal situation. Ash is the former president and founder of National Social Security Partners, LLC (NSSP). He has two certifications in Social Security planning, National Social Security AdvisorSM and Certified in Social Security Claiming Strategies (CSSCS). For all of his efforts, expertise and leadership in Social Security planning, he was recognized with the “National Social Security Advisor of the Year” award in 2016 from the National Social Security Association. After graduating from the University of Toronto with a Bachelor of Commerce degree, Ash obtained his Chartered Accounting degree (a Canadian CPA.) and CERTIFIED FINANCIAL PLANNERTM designation. He then went on to obtain an MBA from Wharton Business School. Ash has been published in numerous newspapers and magazines for his expertise, including The Wall Street Journal, Barron’s, U.S. News World Report, and Financial Planning magazine. He is also a highly-sought-after speaker at conferences, webinars and industry events for consumers as well as legal, accounting and other financial professionals. Originally from Toronto, Canada, Ash has lived in Madison, New Jersey for the past 25 years. He is married and has three grown children. He enjoys playing many sports, including ice hockey, golf and tennis, as well as traveling, health and fitness. He is also active in his wife’s charitable organization, Autism is Curable.

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.

Walter Primoff, CPA is a Director at Perelson Weiner LLP, Certified Public Accountants. He works with high net worth clients, and their family tax and planning issues, including estates & trusts, taxpayer controversies and exempt organizations. As past deputy executive director of New York’s CPA Society, he led the Society’s programs related to professional practice issues both with members, and in Albany and Washington. Walt was instrumental in developing New York’s LLC/LLP laws. Both Connecticut and New Jersey used this work to enact their LLC statutes. A frequent speaker and writer, Walt received the respective CPA Journal and The Tax Advisor “Max Block” and “Article of the Year” awards. Walt chairs several nonprofit audit committees, is Co-President of UJA/JCC Greenwich, and chairs the audit committee of HoloSail Technologies, creating advanced secure communications technology.

Frank Agostino, Esq., Agostino & Associates PC, Hackensack, NJ, is the founder and president of Agostino & Associates, P.C. Prior to entering private practice, Mr. Agostino was an attorney with the Internal Revenue Service’s District Counsel in Springfield, Illinois and Newark, New Jersey. He also served as a Special Assistant United States Attorney, where he prosecuted primarily criminal tax cases. As an adjunct professor, Mr. Agostino taught tax controversy at Rutgers School of Law and served as the co-director of the Rutgers Federal Tax Law Clinic. Mr. Agostino is a frequent speaker and author on tax controversy and litigation matters. He serves on the Advisory Board of the Journal of Tax Practice and Procedure. Mr. Agostino is actively involved with the American Bar Association and the New York County Lawyers’ Association. Mr. Agostino is also the President of the Taxpayers Assistance Corp., which provides tax and legal advice to low income taxpayers in the NY/NJ area

George, a Senior Tax Manager in the Private Client Services Group at Andersen, specializes in tax planning and financial planning for high net worth individuals. He has over 12 years of experience working for large national accounting firms, and is both a New York State Certified Public Accountant (CPA) and a Certified Financial Planner (CFP®). George is a member of the American Institute of Certified Public Accountants (AICPAs) and the New York State Society of CPAs (NYSSCPAs). He has taken on different leadership roles in his career, including Chair of the Taxation of Individuals Committee for the NYSSCPAs from June 2018 – May 2020, and Chair of the Tax Division Oversight Committee for the NYSSCPAs from June 2021 – present. George was recipient of the NYSSCPAs Outstanding Committee Chair Award in 2020.