Faculty Biographies 423

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1 Faculty Biographies

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3 Institute Chair Biography Joshua S. Rubenstein Institute Chair, National Chair of Trusts and Estates Katten Muchin Rosenman LLP, New York, New York Joshua S. Rubenstein is national head of the firm s Trusts and Estates practice and national chair of the Private Client Services group. He also is a member of the firm s Board of Directors and the Diversity Committee. Josh advises businesses and private individuals, including high net worth individuals, senior executives, professionals, entrepreneurs, artists and others with unique intellectual property interests. He handles a wide variety of private matters for these clients on a local, national and international level, including personal and estate planning, the administration of estates and trusts, and contested Surrogate s Court and tax proceedings. He has counseled clients in trust and estates matters for more than 30 years, building relationships with those who value and rely upon his advice. He is a popular choice among clients for "complicated multijurisdictional trust and tax work" and is regarded as a "pragmatic technician" who "will cut to the chase" (Chambers USA). Josh s clients say he is "a real polymath not just a great lawyer, but a great chap to deal with and a safe pair of hands," adding that he is very able technically and very user-friendly while also being very good at getting down to the essence of what needs to be resolved and getting it done (Chambers USA). Globally, he is very highly rated for his cross-border work and is very active on the international trust scene as the treasurer of the International Academy of Estate & Trust Law (Chambers Global). He focuses on creating sophisticated, yet uncomplicated, solutions for clients. Josh finds unforeseen problems and uses an interdisciplinary approach to resolve those problems, bringing in members of teams that deal with taxes, real estate or corporate and other transactional areas of the law, as necessary. Josh is a former adjunct professor at Brooklyn Law School and is a frequent lecturer and author. He is regularly quoted in the media, with credits in The New York Times, The Wall Street Journal, New York Law Journal, Citywealth, Forbes, Kiplinger's, Crain's, The Washington Post, FOX News, Bloomberg News and CNBC. The Katten Trusts and Estates practice has earned recognition from Society of Trust and Estate Practitioners (STEP) for Best North American Private Client Team (2011, 2012) and from Citywealth for International Law Firm USA (2012, 2013) under Josh s leadership. Clients note that within the Trusts and Estates practice, Josh is "spectacular" and "clearly the star of the Trusts and Estates team" (U.S. News Best Lawyers "Best Law Firms"). Institute Faculty Biographies Gary B. Freidman Partner, Greenfield Stein & Senior LLP, New York, NY Gary B. Freidman is a member of the firm of Greenfield Stein & Senior, practicing in the area of trust and estate related litigation. He has been involved in numerous contested Surrogate's Courts proceedings, both as an advocate and a mediator and has participated in trials and hearings in the Surrogate's Courts. These matters involved diverse issues such as the extent to which an in terrorem clause may be enforced, the

4 validity of a charitable remainder unitrust, investment loss disputes, objections to wills and accountings, the jurisdiction of the Surrogate's Court and the validity of pre-death gifts. In addition, he has been appointed as a guardian ad litem to represent the interests of minor children in contested probate, advice and direction, and accounting proceedings. Mr. Freidman has lectured on Mediation and Surrogate's Court matters before the New York State Bar Association, the Association of the Bar of the City of New York, the Surrogate s Association of the State of New York, the Elder Law Section of the New York State Bar Association, the New York State Society of Certified Public Accountants, the American Bankers Association. He has authored numerous articles which have been published in the New York Law Journal, the New York State Bar Journal and the NYSBA Trusts and Estates Law Section Newsletter. Mr. Freidman is a Fellow of the American College of Trust and Estate Counsel, a member of the American Bar Association (Real Property, Probate and Trust Law Section), the New York State Bar Association (Former Chair, Trusts and Estates Law Section; Former Chair, Estate Litigation and Legislation Committees), the Association of the Bar of the City of New York (Committee on Trusts, Estates and Surrogate s Courts) and the Westchester County Bar Association. Mr. Freidman has received an "AV" rating from the Martindale-Hubbell Law Directory. Mr. Freidman has been named as a Super Lawyer for 2006 through 2015 ( Jennifer F. Hillman Partner, Ruskin Moscou Faltischek, P.C., New York, NY Jennifer F. Hillman s practice includes all manner of Surrogate s Court proceedings including accounting proceedings, probate contests, discovery proceedings, and commercial litigation related to estates. She practices in the Surrogate s Courts as well as the trial and appellate courts throughout New York. She also has substantial experience in trial and appellate advocacy, and has handled a variety of commercial cases including contractual disputes, restrictive covenants, unfair competition, partnership disputes, and real estate litigation. As a partner at Ruskin Moscou Faltischek, P.C., she concentrates in trust and estate litigation. Jennifer is an active member of the New York State Bar Association Trusts and Estates Section where she serves on the executive committee, and is a cochair of the Governmental Relations and Legislation Committee, where she actively assists the Trust and Estates Section in promoting new legislation. Her own legislative proposal, an amendment to Surrogate s Court Procedure Act 1724, was signed into law on July 22, She is also a delegate to the NYSBA House of Delegates. She is a member of the Nassau County Bar Association and the Nassau County Women s Bar Association. Currently, she is on the professional advisory committee of the Long Island Community Foundation. She has lectured on probate and trusts issues to the New York State Bar Association, the New York City Bar Association and the Suffolk County Bar Association. She has cowritten many articles for the New York Law Journal, and is a featured contributor to the Lexis Nexis Estate Practice and Elder Law Community on a variety of issues related to estate litigation.

5 Reported Decisions: Matter of Panebianco, 50 Misc3d 1203(A) Surr Ct Westchester Co 2015) In re Elmezzi, 124 AD3d 886 (2d Dept 2015) In re Saft, 41 Misc 3d 1219 (A) (Surr Ct. Nassau Co. 2013) In re Demesyeux, 42 Misc 3d 730 (Surr Ct. Nassau Co. 2013) In re Will of Friedlander, 34 Misc 3d 1216 (A) (Surr Ct. New York Co. 2011) In re Nieto, 70 AD 3d 831 (2d Dept 2010) Andrew M. Katzenstein Partner, Proskauer Rose LLP, Los Angeles, CA; Andrew M. Katzenstein is a partner in the Private Client Services Department where he assists high net worth individuals, companies and charitable organizations with all aspects of tax and estate planning. He focuses his practice on tax planning matters, which include estate, gift and generation-skipping tax planning, as well as income tax of trust planning, probate and trust administration matters, resolving disputes between fiduciaries and beneficiaries, and charitable planning. Chambers USA 2012 ranks Andy among the leading tax attorneys in the country and, based on client interviews, singled him out for his helpfulness and creativity. A client is quoted as saying, "he always contributes added value." Andy is a much sought-after speaker on estate planning and probate issues and has recently appeared on CBS 48 Hours Mystery, NPR, and served as host of KFNX s weekly radio talk show Principal of the Matter, which addressed a variety of trust and estate planning topics. He has published numerous articles in Estate Planning Magazine, the Journal of Taxation and Taxes Magazine, and was one of the principal contributors to the probate treatise "Marshall and Garb on Probate." A frequent lecturer on a variety of estate planning and tax related topics, appearing annually before the Los Angeles County, Beverly Hills and California State Bar Associations, Andy also has participated in the prestigious USC Tax Institute and the USC Probate and Trust Law Conference, and has lectured in Europe, Canada and across the United States. Andy has taught estate and gift tax law at USC Law School since 2009 and has taught estate tax at UCLA Law School since He previously taught estate planning and advanced estate planning in the Graduate Tax Program at the University of San Diego and at Golden Gate University. Tax Planning: Andy is known as one of the most creative estate tax planners in the United States, often able to find solutions for clients that they have sought unsuccessfully from other lawyers. His tax work for clients includes obtaining numerous private letter rulings from the IRS that approve tax planning techniques undertaken for clients, handling estate and gift tax audits, transferring assets to future generations using GRATs, sales to grantor trusts, life insurance trusts, private annuity sales, life estate-remainder interest transactions, charitable lead and remainder trust plans, and basic estate planning using wills, revocable living trusts, and proper designation of beneficiaries for insurance and retirement plan assets. Representative matters include: Worked with a client to convert a non-grantor trust into a grantor trust which allowed the trust s income to be sheltered by the grantor s losses saving the client $50 million

6 Assisted a family in keeping $200 million of real estate assets outside the estate, gift, and generation-skipping realm avoiding more than $90 million in transfer tax Assisted client in selling assets to grantor trusts that ended up with those trusts for his children holding $800 million, immediately avoiding more than $370 million in transfer tax this arrangement will continue to avoid transfer taxes on those assets (including the appreciated value of those assets) for the next 100 years Advised owners of real estate on how to transfer properties without incurring a property tax reassessment for Proposition 13 tax purposes the result saves the clients hundreds of thousands of dollars each year for the next years Assisted an author in creating copyrighted works for an entity owned in part by his children so that a portion of the value of the copyright and cash flow generated by it was effectively transferred to the children without having to incur a 45% transfer tax, saving millions of dollars Probate and Trust Administration: Andy regularly assists families with post-death administration of wills and trusts. He has handled numerous estates in excess of $250 million. In these administrations, he has dealt with a large variety of complex assets such as sports franchises, intellectual property rights of singers and songwriters, closely held businesses, significant real estate holdings, and important artwork. Aside from advising the personal representatives acting for the estate or trust, he also has advised beneficiaries during the administration period to help them navigate the process, understand how long things take, and to be sure that they are being treated fairly. Representative matters include: Assisted with the administration of estates of Grammy award-winning singers and songwriters, helping to assist the heirs in maximizing the value of those assets Administered a trust that owned a professional sports franchise and assisted with minimizing estate tax on that asset Handled the probate estate of a significant owner of Berkshire Hathaway Inc. shares Dispute Resolution: Andy has extensive experience handling fiduciary litigation matters involving complex estate, gift, generation-skipping and fiduciary income tax issues. He assists clients with regard to claims against trustees and personal representatives, and defends trustees and personal representatives from those claims as well. He also advises clients with regard to will and trust contests, conservatorship and guardianship matters, and charitable and exempt organization controversies.

7 Andy pursues these types of matters from mediation to arbitration to trial. He has completed over 50 mediations with a 90% resolution rate. If matters proceed to trial, Andy uses his significant experience with probate matters in concert with the firm s litigators to achieve the best result for clients. Representative matters include: Defended a bank against allegations that its failure to properly manage assets cost the trust beneficiaries $90 million Represented decedents sister-in-law in obtaining 20% of a significant estate for which her attorney had drafted estate planning documents that left all of decedent s assets to a charitable trust to be administered by the drafting attorney Defended one of a decedent s children from being disinherited based on allegations by his brother that he had murdered their father Mediated a settlement whereby a 30-year old love letter written to the client was sufficient to gain a portion of the decedent s estate despite the fact that the decedent s will left nothing to the client In a divorce action, protected trust assets from a beneficiaries father s attempt to force the trustee to pay for support of his children instead, the court ordered the father to make those payments Charitable Planning: Andy represents numerous public charities and private foundations with significant assets in all aspects of their operations. Additionally, he assists in the formation of charities, obtaining tax exempt status, and avoiding the imposition of tax penalties and other charitable actions that might jeopardize their tax exempt status. Representative matters include: Formed a public charity with the purpose of finding a way to deflect asteroids and comets that might otherwise destroy the Earth the charity held the first-ever board meeting from space as one of its board members was part of the crew on the International Space Station Defended a charity involved in an IRS attack based on self-dealing and jeopardizing investments, successfully avoiding the imposition of any penalty taxes Advised private foundations on a merger that was accomplished while protecting tax exempt status Lawrence Katzenstein Partner, Thompson Coburn LLP, St. Louis, MO Lawrence Katzenstein is a nationally known authority on estate planning and planned giving, and a frequent speaker around the country to professional groups. He divides his practice between representation of wealthy individuals in estate planning matters and serving as outside counsel to planned giving programs at charitable organizations nationwide. He appears annually on several American Law Institute estate planning programs, and has spoken at many other national tax institutes, including the Notre Dame Tax Institute, the University of Miami Heckerling Estate Planning Institute and the

8 Southern Federal Tax Institute. Mr. Katzenstein has served as an adjunct professor at the Washington University School of Law where he has taught both estate and gift taxation and fiduciary income taxation. A former chair of the American Bar Association Tax Section Fiduciary Income Tax Committee, he is active in several Tax Section and American College of Trust and Estate Counsel (ACTEC) charitable planning committees. He is listed in Best Lawyers in America 2015 (Copyright 2014 by Woodward/White, Inc., of Aiken, S.C.) in the field of Trusts and Estates. Mr. Katzenstein was named the St. Louis Non-Profit/Charities Lawyer of the Year in 2011 and 2015, and the St. Louis Trusts and Estates Lawyer of the Year in 2010 and 2013 by Best Lawyers in America. He was nationally ranked in the editions of Chambers USA for Wealth Management. He has served as a member of the advisory board of the National Center on Philanthropy and the Law at New York University. Mr. Katzenstein is also the creator of Tiger Tables actuarial software, which is widely used around the country by tax lawyers and accountants as well as the Internal Revenue Service. He received his undergraduate degree from Washington University in St. Louis and his law degree from Harvard. Sharon Klein President, New York Metropolitan Region, Wilmington Trust, N.A., New York, NY Sharon Klein is the New York Metropolitan Region President of Wilmington Trust, N.A., responsible for overseeing all Wealth Advisory Services. Sharon leads a team of professionals who provide planning, trust, investment management, family governance and education, family office, and private banking services. Sharon has over 25 years of experience in the wealth advisory arena and is a nationally recognized speaker and author. She has spoken for many professional organizations, including the Heckerling Institute on Estate Planning, the New York University Institute on Federal Taxation, the Notre Dame Estate Planning Institute, the Duke University Estate Planning Conference, and the Bloomberg BNA Tax Management Advisory Board. Sharon is frequently featured or quoted in publications such as The Wall Street Journal, The New York Times, The New York Law Journal and Trusts & Estates Magazine. Sharon currently serves as Chair of the Trusts and Estates Law Section Taxation Committee of the New York State Bar Association. She is a member of New York Bankers Association Trust & Investment Division Executive Committee, The Rockefeller University Committee on Trust and Estate Gift Plans, the Professional Advisory Council of the Anti-Defamation League and the Estates, Gifts and Trusts Advisory Board for The Bureau of National Affairs. She is the immediate past Chair of the Trusts, Estates and Surrogate s Court Committee for the New York City Bar Association and a current member of its Estate and Gift Taxation Committee. Prior to joining Wilmington Trust, Sharon was Managing Director and Head of Wealth Advisory at Lazard Wealth Management, where she led the delivery of all Wealth Advisory Services. Before that, she headed the Estate Advisement department at Fiduciary Trust Company International. Sharon began her career as a trusts & estates attorney at Rosenman & Colin (now Katten Muchin Rosenman LLP). Sharon holds a Master of Laws from the Boalt Hall School of Law at the University of California, Berkeley, and received a Bachelor of Arts and a Bachelor of Laws from the

9 University of New South Wales, Australia. Professor William P. LaPiana Rita and Joseph Solomon Professor of Wills, Trusts, and Estates; Director, Estate Planning, Graduate Tax Program, New York Law School, New York, NY Professor LaPiana is Associate Dean and the Rita and Joseph Solomon Professor of Wills, Trusts and Estates at New York Law School and Director of Estate Planning Studies in the Graduate Tax Program at NYLS. He holds the AB, summa cum laude (1973), the AM in history (1975), the JD cum laude (1978), and the PhD in history (1987) from Harvard University. From 1979 to 1983 he was associated with Davis Polk and Wardwell where he worked primarily in the estates group. He began teaching in 1983 at the University of Pittsburgh School of Law and joined the New York Law School faculty in His teaching responsibilities include wills and trusts, property, federal estate and gift tax, estate planning, and American legal history. Professor LaPiana is the author of several articles on estate planning and is co-author with Professor Ira Mark Bloom of Drafting New York Wills and Related Documents 4th ed. (LexisNexis). He is also the author of Inside Wills and Trusts: What Matters and Why (WoltersKluwer 2012). He has also written numerous articles in American legal history, and is the author of Logic and Experience: The Origin of Modern American Legal Education (Oxford Univ. Press, 1994). In 1992 he was elected an Academic Fellow of the American College of Trust and Estate Counsel and is a member of the Board of Directors of ACTEC Foundation for a three-year term ending in A member of the American Law Institute since 1998, he and was a member of the Members Consultative Groups for Restatements (Third) of Trusts and Property (Donative Transfers). He was the Reporter for the revised Uniform Disclaimer of Property Interests Act, which was promulgated by the Uniform Law Commission in July He is a member of the Trusts and Estates Section of the New York State Bar Association and has been a delegate at large to the executive committee of the section. Since 2008 he has been a member of the Surrogate s Court Advisory Committee of the New York State Office of Court Administration. He has lectured at the Notre Dame Tax and Estate Planning Institute, the New York University Institute on Federal Taxation, the Heckerling Institute on Estate Planning, and the Sophisticated Trusts and Estates Law Institute sponsored by the New York State Bar Association. In 2010 he delivered the Mortimer Hess Memorial Lecture at the New York City Bar Association. Mary Ann Mancini Partner, Loeb & Loeb LLP, Washington, D.C. Mary Ann Mancini's practice focuses on advising high net worth families and individuals who reside in the United States and internationally. Her clients include leaders of Fortune 100 companies and their families, as well as families whose wealth is more privately held and, in many cases, based on real estate ownership. Ms. Mancini counsels her clients on all matters that affect their estates, including the structuring and formation of entities, the creation of irrevocable dynasty trusts, tax planning for families and the entities they own, and the protection and preservation of their assets. Ms. Mancini is also experienced in succession and estate planning for closely-held business owners. She is a nationally recognized expert in techniques that utilize life

10 insurance in estate and business plans, such as insurance trusts, split dollar and deferred compensation arrangements, and life settlements. Ms. Mancini represents fiduciaries and beneficiaries in trust and estate matters before the Internal Revenue Service and in administration and litigation matters, and works with many private trust companies, family offices, and national and international bank trust departments. Mark E. Osborne Managing Partner, Osborne Helman Knebel & Scott, LLP, Austin, TX Mark E. Osborne is the managing partner of Osborne, Helman, Knebel & Scott, LLP located in Austin, Texas. He is an author and frequent lecturer on asset protection, foreign tax compliance, international inheritance, succession, and related cross-border topics. He is an ACTEC fellow, an Academician of the International Academy, a Board Member of STEP Texas, an Officer of the Individual Tax Private Client Committee of the International Bar Association, and the founding Editor of the Committee s International Estate Planning Guide. He recently completed a chapter on Asset Protection Trusts for U.S. and Foreign Persons for the Lexis Nexus International Estate Planning Guide. Hon. C. Raymond Radigan Of-Counsel, Ruskin Moscou Faltischek, P.C., New York, NY Judge C. Raymond Radigan, retired Nassau County surrogate, serves as counsel to the Trusts & Estates Department. He is chair of Ruskin Moscou Faltischek, P.C. s Mediation Solutions Group. His practice focuses on estate and trust litigation, estate administration and estate planning. He served as the judge of the Nassau County Surrogate s Court for 20 years after he was first elected in Previously, he served the Nassau Surrogate s Court as chief clerk and deputy chief clerk, and as a law assistant to Surrogate John D. Bennett. As chair of the Advisory Committee to the Legislature on the Estates Powers and Trusts Law, and the Surrogate s Court Procedure Act, he has been a driving force in the revision and update of trusts and estates law and practice in New York State. C. Raymond is a special professor at Hofstra Law School, an adjunct professor at St. John s University School of Law, and a former adjunct professor at Brooklyn Law School and Touro College, Jacob D. Fuchsberg Law Center. He has lectured extensively, delivering more than 100 lectures annually to a wide variety of organizations, including the Long Island Estate Planning Council, Cornell University Law School, New York Law School, Columbia Law School, Pace Law School, New York State Bar Association, City Bar of New York, the bar associations of Kings, Queens and Westchester counties, New York County Lawyers Association, and numerous other professional, business and social service organizations. He is member of the American Bar Association, New York State Bar Association, Nassau County Bar Association and its Decedent Estate Committee, Long Island Lawyers Association, National College of Probate Judges, and New York State Bar Association Judicial Section where he served as president of the Judicial Council and as a former delegate to the House of Delegates. He is also former chair of the Executive Committee of the Surrogates Association, chair of the Advisory Committee to the Legislature on EPTL and SCPA and former chair of the Committee to Examine the Effectiveness of the Fiduciary Appointment Rule.

11 In addition, C. Raymond is a fellow of the American College of Trust and Estate Counsel ( ACTEC ), Knight of Malta, a former president of the Society of the Friendly Sons of St. Patrick, and a member of the New York State Guard, where he served as colonel.