Tax and Financial Planning for Individuals Conference

Frank Agostino, Esq., is counsel at Kostelanetz LLP.  Before joining Kostelanetz, Mr. Agostino was 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.

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.

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.

David M. Barral is a Sr. Wealth Advisor at The Northern Trust Company in New York City. Prior to joining the firm, he worked for a large regional CPA firm in New York City, with a focus on individual tax compliance and advisory services. He is a CPA licensed in the state of New York, a CERTIFIED FINANCIAL PLANNER™ Professional (CFP®), and a Personal Financial Specialist (PFS) through the American Institute of Certified Public Accountants. David received his bachelor and his master of science in accounting, both from St. John’s University, and he later received his master of taxation degree from Villanova University. Outside of Northern Trust, David is an adjunct professor at NYU’s School of Professional Studies, where he teaches a Retirement Planning Strategies course. A member of the AICPA and the NYSSCPA, he was past Chair of the Society’s Personal Financial Planning Committee and is still currently an active member there. David has written articles that have appeared in The CPA Journal, the Journal of Accountancy, and The Tax Adviser. As of 10/2/2024

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.

Glenn G. Fox is a partner of Baker McKenzie's Wealth Management and Tax Practice Groups in New York and a member of the firm’s Global Tax Wealth Management Steering Committee. He is a domestic and international tax, estate planning, and tax-exempt (charitable) organizations lawyer with vast experience working with closely held businesses, families and charitable organizations from the US and overseas. Glenn is a member of the American College of Trust and Estate Counsel and of the Society of Trust and Estate Practitioners and has been recognized for fourteen consecutive years (2007-2020) as a "New York Super Lawyer" by the New York Times.

Nikki is a CPA and Senior Tax Manager at The Wolf Group, who specializes in assisting entrepreneurs, high-net-worth individuals, and multinational businesses with their international tax planning and tax preparation needs. She regularly advises clients on tax-efficient structuring of international transactions, proper reporting of global income and assets, effective use of tax treaties, and ways to reduce worldwide tax burdens. Specific focus areas include tax concepts pertaining to Controlled Foreign Corporations (CFCs) and other foreign entities, such as attribution matters, Subpart F income, and exceptions, Global Intangible Low-Taxed Income (GILTI), Earnings and Profits (E&P) calculations, §962 elections, Previously Taxed Earnings & Profits (PTEP) ordering and calculations, and §986(c) foreign currency gain/loss calculations with regard to PTEP. In addition, Nikki advises high-net-worth individuals with complex, cross-border issues or foreign asset reporting needs. In this capacity, she analyzes foreign pensions, grantor trusts, non-grantor trusts, business interests, and other assets to determine the proper US reporting requirements and helps clients navigate the IRS’s Voluntary Disclosure, Streamlined, and other Amnesty programs. Before joining The Wolf Group in 2022, Nikki had nearly a decade of experience in public accounting and tax advisory, including 7 years supporting ultra-high-net-worth individuals as part of Goldman Sachs Ayco Personal Financial Management’s international tax division. When not in the office, Nikki enjoys outdoor activities and spending time with family and friends. Updated: 8/2024

Alan S. Gassman, J.D., LL.M. is a board certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida, and practices in the areas of trust and estate planning, taxation, wealth preservation, and the representation of physicians and medical practices. Mr. Gassman speaks at many tax conferences, national programs and national and local webinars, including Bloomberg BNA Tax and Accounting, the Notre Dame Tax and Estate Planning Institute and at many other conferences and webinars.

Brandon Ketron J.D., LL.M. is an associate at the law firm of Gassman, Crotty & Denicolo, P.A. and practices in the areas of Estate Planning, Tax, and Corporate and Business Law. Brandon graduated from the University of Florida in May of 2016 where he received his LL.M. in Taxation. He received his JD from Stetson University College of Law and graduated cum laude. He received his undergraduate degree from Roanoke College where he graduated cum laude with a degree in Business Administration and a concentration in both Accounting and Finance. Brandon is licensed to practice law in the State of Florida and is a licensed CPA in Florida and Virginia.

Liz is a partner in the firm’s State & Local Tax Practice and leader of the Accountant Professional Practice. She concentrates her practice on individual and business tax issues with a focus on the state and local tax impacts of complex transactions, whether from an individual or business tax perspective at the planning stage, or in a state tax controversy. Liz assists clients with planning and controversy matters in New York State, New York City, and Connecticut, as well as in multistate matters. She regularly advises clients on state tax allocation and apportionment for individuals and businesses; New York City taxes, including Unincorporated Business Tax, General Corporation tax, and Commercial Rent Tax; Pass-Through Entity Taxes; corporate franchise tax; and residency. She works frequently with clients on state tax controversies involving IRC § 1031 exchanges and other complex tax matters. Liz also assists businesses in managing the state tax implications of remote work, working closely with them to address current and future state tax obligations of a multistate workforce. Liz has extensive experience with audits and appeals in New York State, New York City and Connecticut. She has also successfully guided hundreds of clients through the voluntary disclosure process. Liz is a frequent presenter on a wide range of topics including Pass-Through Entity Taxes; Residency; Multi-State Apportionment; and the State Tax Implications of Remote Work. She is a contributor to the American Bar Association’s Sales and Use Tax Deskbook; the New York Residency and Allocation Audit Handbook; the New York Bar Association Tax Section reports; and has published articles in State Tax Notes, Bloomberg Tax, TaxStringer, and Journal of Accountancy.

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

Luke is a Principal in the Firm’s Trust & Estates, Business Law, and Tax Departments. Luke’s estate planning and administration practice includes probating estates, designing estate plans and charitable planning, including the preparation of naming rights agreements. In connection with his estate planning practice he prepares: wills, revocable trusts, domestic asset protection trusts, and irrevocable trusts; including spousal limited access trusts (SLATs), irrevocable life insurance trusts (ILITs), grantor trusts, and complex trusts. Luke also advises clients on the transfer of assets to trusts including life insurance policies, private equity fund interests, and business interests. The types of tax controversy and collection matters that Luke represents clients in include domicile and residency audits, income tax audits, sales tax audits, requests for innocent spouse relief, offers in compromise, requests for private letter rulings, and requests for Connecticut DRS opinions. Luke also represents clients in forming tax efficient business vehicles, equity compensation, and the purchase, sale, and merger of businesses. Updated 8/2024

Rachael is a member of the Firm's Tax and Trusts & Estates Groups. Rachael recognizes that every client has different goals and makes sure to consider the unique tax implications each client may face in crafting solutions for a particular client. Rachael’s favorite part of working in the tax and trust and estates practice areas is the opportunity to creatively plan for each client. While in law school, Rachael earned a Concentration in Tax Law with Honors by taking and excelling in courses specifically focused in the multifaceted areas of tax law and estate planning. The requirements of the Tax Law Concentration included working in the Quinnipiac School of Law Tax Clinic, where Rachael represented clients to resolve tax controversies on their behalf by working with the Internal Revenue Service and Connecticut’s Department of Revenue Services. Updated 8/2024

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.