Partner
Harrison LLP
Best Practices for Administering Special Needs Trusts
Kristen M. Lewis, JD, counsels and guides clients through the complex Special Needs Estate Planning process. Kristen works with a family to create a customized network of Special Needs Trusts as the foundation of a comprehensive plan to secure the current and future wellbeing of a family’s loved one challenged by a disability. She helps a family to assemble their team of “allied professionals” who help to design and implement their loved one’s comprehensive plan. Since many beneficial services and programs for their loved one are not available on a private pay basis, Kristen facilitates the family’s access to such critical supports by guiding the team to establish and maintain the loved one’s eligibility for various government programs, both means-tested and employment-linked. Kristen also counsels professional and family trustees regarding the myriad pitfalls encountered in the administration of Special Needs Trusts. She regularly advises families regarding multi-generational Special Needs Estate Planning, often working as co-counsel with their existing team of advisors to remediate existing trusts that are incompatible with the plan that a family wishes to implement for the benefit of their loved ones with disabilities.
Nationally recognized for her work in the Special Needs Planning area, Kristen is a frequent speaker and author on the topic. She is a Fellow of the American College of Trust and Estate Counsel (ACTEC) and an active member of the Special Needs Alliance, serving as co-editor of the organization’s monthly e-newsletter, The Voice. She is a faculty member for the annual American Bankers Association Advanced Trust and Wealth School, and she also regularly presents workshops on Special Needs Planning for parents and allied professionals.
Partner
Venable LLP
The Highs and the Lows: A Review of Estate Planning Techniques in High- and Low-Rate Environments
Emily Plocki, JD, LLM, assists high-net-worth individuals, multigenerational families, and owners of family corporations, both domestically and internationally, with tax planning and wealth preservation. Emily handles a variety of matters, including estate, gift, and generation-skipping transfer tax planning; trust and estate administration; planned charitable giving; and business succession strategies. She prepares sophisticated lifetime and estate planning documents, designed to help families and individuals preserve and grow the businesses and legacies they have built over a lifetime.
Prior to joining Venable, Emily was an associate at an international law firm, where she assisted clients with implementing efficient multigenerational wealth transfer strategies, counseled on tax and succession planning for owners of closely held businesses, and worked with clients to incorporate philanthropic and other non-tax objectives into their estate plans. Emily’s experience also includes working as a law clerk with an estate planning boutique in Washington, DC, where she assisted with tax and estate planning for individuals, businesses, and nonprofit organizations. She also participated in the IRS Employee Plans Volunteer Law Student Program, where she researched 401(k) requirements.
Partner
Verrill Dana, LLP
Planning for International People and Property
Ruth A. Mattson, JD, LLM, (they/them) provides estate planning and business planning services for individuals and families, particularly families with international assets and multinational family members.
Ruth is a frequent speaker and author on international estate planning topics for professional organizations around the world.
Ruth received their J.D. from Temple University Beasley School of Law in Philadelphia, Pennsylvania, and their LL.M. from Boston University School of Law’s Graduate Tax Program. They are a lecturer at Boston University School of Law, a Fellow of ACTEC, a former co-chair of STEP New England, and a recipient of the President’s Award from the Boston Estate Planning Council.
Attorney
Kelleher + Holland, LLC
Tax Implications of Irrevocable Trust Modifications and Early Terminations
Edwin P. Morrow III, JD, LLM, MBA, CFP®, CM&AA® is a legal professional with a distinguished background in tax law, having transitioned his focus to specialize in estate planning and trust law. Holding the prestigious designation of Certified Mergers and Acquisitions Advisor®, Edwin also serves as a non-public FINRA arbitrator and holds the esteemed position of Fellow at The American College of Trust and Estate Counsel.
Renowned nationally, Edwin is among the most sought-after experts in the field, known for his depth of knowledge and expertise. He co-authored the acclaimed publication, "The Tools & Techniques of Estate Planning," a foundational resource utilized for the Certified Trust Financial Advisor designation.