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.

Suzy Lee is a Senior Tax Manager with Untracht Early LLC. She has over 20 years of experience in public accounting specializing in financial services. Prior to joining Untracht Early, she spent nearly 15 years with a Big Four as an Asset Management Alternative Investments Director where she served as a tax advisor to financial services companies in the private equity funds, commodities and futures, investment advisors, hedge funds, and multinational financial services organizations. Suzy has spoken at various CPE seminars and webinars.

Stacy Palmer is a Principal at Untracht Early LLC’s Florham Park, NJ headquarters (which has additional offices in New York City and Orlando, FL). She brings over 20 years of experience in public accounting to the firm and its clients. Starting her career at a Big 4 firm, Stacy moved to Untracht Early in 2006 where she focuses on Corporate and Individual taxation with specialization in the financial services/special purpose vehicles/hedge fund industry. In addition to her role with the firm, she has given back to the next generation of accountants as an adjunct professor of Individual taxation at Fairleigh Dickinson University. Stacy was recently awarded the NJCPA 2021 Ovation Woman to Watch award in June 2021. Stacy also serves on the board for the New Jersey Society of Certified Public Accountants’ Morris/Sussex chapter, has spoken at various CPE seminars, and has conducted online webinars.

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

Tomer Chen is a skilled and passionate tax professional who specializes in tax controversy, compliance, and multistate issues. He handles a wide range of matters, including federal, state, and local tax correspondence; compliance preparation and review; and managing tax examinations and audits.

Throughout his career, Tomer has been involved in more than 100 tax examinations, with a significant number resulting in “No Change” outcomes. He has successfully secured multimillion-dollar penalty abatements for clients based on reasonable cause and has guided businesses through Voluntary Disclosure Programs for sales tax across 45 states and Washington, D.C.

Known for his analytical mindset, Tomer thrives on solving tax controversy matters, especially when nuanced interpretations are involved.

Beyond his client work, Tomer is deeply committed to community service. He has volunteered with Community Tax Aid, Inc.—a not-for-profit that predates the IRS VITA program since 2011, and currently serves as both Chairperson and Treasurer.

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.

Jeffrey Stern is a Financial Advisor and Financial Representative with The Snyder/Blum Team at Strategies for Wealth, an agency of The Guardian Life Insurance Company of America. In his advisory practice, Stern emphasizes a holistic, client-centric planning model—approaching his role as a dedicated financial guide and caregiver for clients navigating wealth accumulation, preservation, and family financial goals.

His work centers on helping individuals, families, and business owners re-imagine how they think about money, coordinate cash flow strategies, and align their financial decisions with their personal values. Working in close collaboration with the Snyder/Blum practice, he integrates protection, tax-advantaged accumulation, estate coordination, and retirement strategies, while frequently speaking on financial planning matters affecting minors, children's income, and multi-generational wealth.

Matthew E. Rappaport is Vice Managing Partnerof Falcon Rappaport & Berkman PLLC, and he chairs its Taxation and Private Client Groups. He concentrates his practice in Taxation as it relates to Real Estate, Closely Held Businesses, Private Equity Funds, and Trusts & Estates. He advises clients regarding tax planning, structuring, and compliance for commercial real estate projects, all stages of the business life cycle, generational wealth transfer, family business succession, and executive compensation. He also collaborates with other attorneys, accountants, financial advisors, bankers, and insurance professionals when they encounter matters requiring a threshold level of tax law expertise. Mr. Rappaport graduated from Washington University in St. Louis in 2007, cum laude, with an undergraduate degree in Political Science. His undergraduate thesis was a cross-sectional analysis of the corporate culture of the privately held financial firm Edward Jones. He received his Juris Doctor and Master of Laws in Taxation from Georgetown University Law Center in 2011. Mr. Rappaport is licensed to practice in New York and is an active member of the Nassau County Bar Association, the New York State Bar Association, and the American Bar Association Section of Taxation, where he serves on the Sales, Exchanges, and Basis committee. Mr. Rappaport has authored articles for Thomson Reuters’ Journal of Real Estate Taxation, The Tax Adviser, Bloomberg BNA’s Tax Management – Real Estate Journal, and the Journal of Taxation of Investments. He has spoken at the request of the American Bar Association, the National Conference of CPA Practitioners, Strafford Publications, Brooklyn Law School, the School of Accounting at LIU Post, and a wide variety of law, accounting, and wealth advisory firms. He is a founder of the young professionals networking group Hydra Collective. Mr. Rappaport lives in Great Neck Plaza, Long Island with his wife of three years. He is an avid follower of real estate, finance, sports, politics and standup comedy.

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

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.

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

Jay C. Klear, Esq. is a founding partner at Forspan Klear LLP, where he integrates sophisticated corporate, private fund, and investment backgrounds into complex trusts and estates practice. He advises a wide range of clients—from high-net-worth individuals, business owners, and family offices to elderly and special needs individuals—on comprehensive wealth structuring, tax-efficient transfer strategies, and asset preservation.

Prior to co-founding Forspan Klear LLP with Elizabeth Forspan, Esq., Klear practiced at a top international "Big Law" firm focusing on private equity and hedge fund formation, and served at a boutique firm specializing in healthcare law. In addition, he has served as a principal for investment vehicles concentrating on private equity, venture capital, derivatives, and quantitative trading strategies. This background allows him to approach grantor trusts, business succession, and fiduciary planning with deep financial and commercial insight.

Education & Honors

• J.D., Columbia University School of Law (Harlan Fiske Stone Scholar)
• B.A., University of Pennsylvania (Magna Cum Laude)

David Bigger is chair of the firm’s Tax and Employee Benefits Department, providing comprehensive counsel on international, federal, state and local tax matters to individuals and businesses active in a broad range of industries. His clients include individual entrepreneurs, business owners and executives, as well as companies at every stage of the business lifecycle, from startup to established enterprise.

David focuses his practice primarily on privately held and family-owned mid-size companies, recognizing that — in today’s interconnected economy — businesses of all sizes are likely to face tax-related issues from numerous jurisdictions and tax authorities. After beginning his legal career at Shipman, he served as in-house federal tax counsel at MassMutual, where he assisted with a wide range of investment and employment tax matters. Returning to Shipman and the private practice of law, this in-house experience further deepened his insights into the priorities, challenges and issues facing his clients.

David counsels clients on the full spectrum of income, sales and use, property, capital gains and other taxes. He has particular experience in tax-related issues that arise in the context of major corporate events — including business formations, mergers, acquisitions, dispositions and other transactions — and with respect to specific entity structures, including limited liability companies, partnerships and S-corporations, insurance tax and other general business tax matters. He advises clients on issues arising out of bankruptcies, restructurings and reorganizations, as well as with respect to investment strategies and federal and state tax-credit, incentive and economic-development programs, including the Qualified Opportunity Zones program.

When disputes arise, David represents and defends taxpayers before relevant tax authorities. He has advised clients on and negotiated resolutions to enforcement and collection matters, appeals of tax rulings, and other federal and state tax controversies.

David has spoken at and served as a panelist for numerous legal and industry events, including webinars, seminars and roundtables, where he has discussed a range of tax issues, including updates to Connecticut state tax law and the ever-changing Internal Revenue Code. He also regularly provides continuing legal education (CLE) instruction through firm- and third-party-sponsored courses