The Advanced Tax Institute exists to help high-performing lawyers and CPAs bring the best advice to their clients and their firms. Access in-depth updates on NEW tax laws and regulations across a variety of focus areas.
Kick off your Tax Week strong with a comprehensive session designed for high-performing CPAs, tax attorneys, and advisory professionals aiming to sharpen their edge.
There will be a $25 fee for changing from IN PERSON format to Virtual after October 31, 2026.
Please note – materials for this event will be provided electronically ONLY. Please feel free to bring your own device to view the materials. We recommend that you download them prior to the event date rather than on-site.
Please note – materials for this event will be provided electronically ONLY. Please feel free to bring your own device to view the materials. We recommend that you download them prior to the event date rather than onsite.
Business Law, Estates, Trusts & Probate, Tax Law
Chair of Stein Sperling’s nationally regarded tax law group, David De Jong is a recognized and highly sought industry authority with more than 45 years of experience. Raised in Montgomery County, David always intended to practice law in his “home town”. He has been instrumental in maintaining Stein Sperling’s collegial, small-firm feel while helping its tax department grow into a regional powerhouse.
David has a gift for putting himself in his clients’ shoes to gain a deep understanding of their tax-related concerns. He works hand-in-hand with them, providing first-rate representation and solutions customized to individual circumstances. David’s confidence and experience give his clients peace of mind that their tax matters – big and small – are in the right hands. David brings a high level of expertise, creativity, sound judgment and personal attention to helping solve his clients’ tax, estate and business matters.
Coauthor for 16 years of J.K. Lasser’s book, Year-Round Tax Strategies, David has been quoted frequently in a variety of publications including the Wall Street Journal and the New York Times. He has testified as an expert witness more than 50 times in tax, estate, business valuation and income matters and is an often requested speaker before industry groups throughout the country. Trained in collaborative law and mediation, David is available to assist divorcing and other disputing parties in resolution of those differences.
David is an integral part of many professional groups including the American Academy of Attorney-CPAs, of which he served as National President and received a prominent award for lifetime service to the organization. The Bar Association of Montgomery County recognized David as an Honorary Life Bar Leader for his many years of committed service. He is an adjunct professor at Washington & Lee University where he teaches an annual two-week intensive course in business transactions.
More than 3 million fiduciary income tax returns are filed annually. For the newer practitioner, concepts such as Distributable Net Income (DNI) and the 65-day rule may baffle. But for even the experienced attorney or CPA, the state income income tax return is a bigger quandary. In what states must a return be filed? Besides a source state, do you look to where the trust settlor or decedent was domiciled? Or do you look to the location of the fiduciary? What about the residence of the fiduciary? What if two or more states claim the right of taxation? This session will examine the interesting issues of multistate filing of Forms 1041.
Beth Shapiro Kaufman is a Partner in the Washington D.C. office of the law firm of Lowenstein Sandler, practicing in the areas of estate planning, estate, gift and
generation-skipping tax, and income taxation of trusts and estates. At Lowenstein, Ms. Kaufman is the National Chair of the Private Client Services Group, where she assists wealthy
individuals with their estate planning and tax controversies. She also advises lawyers and other professionals on complex issues regarding estate, gift, and generation-skipping transfer taxes in both planning and audit contexts. She is frequently retained by counsel to advocate a taxpayer's position before the Internal Revenue Service, and has been particularly active in obtaining
relief for failed generation-skipping transfer tax exemption allocations. From 1995 to 2001, Ms. Kaufman was an Associate Tax Legislative Counsel in the U.S. Treasury Department’s
Office of Tax Policy. In that capacity, she was responsible for estate, gift and generation-skipping transfer tax issues, as well as income tax issues relating to trusts and estates. Ms. Kaufman is a Fellow of the American College of Trust and Estate Counsel, where she currently chairs the Estate and Gift Tax Committee and serves on the Board of Regents. Ms. Kaufman received her B.A. from Pomona College and her J.D. from Harvard Law School, where she was an editor of the Harvard Law Review.
Meghan Federman counsels high-net-worth individuals, families, and family offices on sophisticated estate planning and wealth transfer strategies tailored to preserve and grow multigenerational wealth. She works closely with clients to develop integrated estate and business succession plans, and she guides fiduciaries and beneficiaries through all aspects of trust and estate administration, including probate proceedings, tax filings, and asset distribution.
With a background in corporate law, Meg brings a strategic and business-savvy perspective to her work with corporate executives – including principals of private equity, venture capital, and hedge funds – as well as founders and owners of closely held businesses. She regularly assists clients with:
The panelists will discuss the year’s important developments in the federal estate and gift tax areas. The presentation will cover new case law, regulations, and legislation, along with any other developments of note.
Jake Polivka joined Frost Law in 2026 as a Director, bringing with him a strong foundation in Estate & Trust Planning and Administration. A graduate of the University of Maryland Carey School of Law and University of Maryland, College Park, Jake is well-equipped to assist clients in navigating the complexities of estate planning. He is licensed to practice in Maryland and the District of Columbia. His commitment to the community is evident through his involvement with the Maryland Pro Bono Resource Center's Estate Planning clinic and membership in the Baltimore Estate Planning Council.
In his role at Frost Law, Jake seeks to provide clients with thoughtful and practical legal solutions tailored to their unique needs. His approach is characterized by genuine empathy and a dedication to ensuring clients feel supported during challenging times. Jake's focus on quality service aligns with Frost Law's mission to build enduring relationships and trust with clients across Maryland, D.C., and beyond.
Rebecca Sheppard, Esq. is a tax attorney and a Partner in the Special Credits practice group at Frost Law. Over the last two years, Rebecca has used her background in government practice to work with business clients across the country in helping them secure government funding from PPP, EIDL, and the Employee Retention Credit (ERC). Unlike many other tax professionals, Rebecca has used her tax and legal background to closely follow the legislative changes and relief programs, giving her a thorough understanding of the complexities of how businesses from all industries can maximize their claims for refundable tax credits. Her efforts have allowed her to recover significant refunds for many small and medium-sized businesses around the country.
Rebecca previously worked for the Comptroller of Maryland as a tax attorney in the Hearings and Appeals Section. She conducted administrative hearings, issued binding legal determinations, and negotiated settlement agreements on behalf of the Comptroller of Maryland. Rebecca’s experience both in government and private practice allows her to effectively navigate how businesses can best make tax law work in their favor.
Sarah H. B. Kahl
Partner
Sarah Kahl is a partner in Venable LLP’s Baltimore office, practicing in the Private Wealth Planning group. She is a past chair of the Estate and Trust Law Section of the Maryland State Bar Association (MSBA) and a fellow of the American College of Trust and Estate Counsel (ACTEC). A senior seminar in college introduced her to the world of tax and estate planning, convincing her to pivot from a brief CPA career and attend Georgetown University Law Center.
In her work with the MSBA, Sarah led the advocacy effort for the Maryland Trust Decanting Act (MTDA), which succeeded and expanded trust modification options in Maryland. She met with stakeholders, drafted amendments, and testified before members of the Maryland House of Delegates and Senate.
Sarah has presented on the MTDA and other Maryland law updates to numerous organizations, including the MACPA Advanced Tax Institute, the Maryland State Bar Association Advanced Estate Planning Institute, the Baltimore Estate Planning Council, and the Anne Arundel County Estate Planning Council. She has also spoken on other topics at AICPA’s national ENGAGE Conference and the Mid-Atlantic Fellows Institute of ACTEC, and she has participated as a guest lecturer at the University of Maryland School of Law.
Ask her about her work on revival trusts for clients who wish to be cryonically or digitally preserved. In her spare time, she enjoys all the grandma hobbies.
This program is a practical guide for preparing gift tax returns. The intended audience includes those who are familiar with gift tax basic concepts but are either new to gift tax return reporting or want a deeper understanding and refresher. Topics include filing requirements, annual exclusion gifts, gift splitting, 529 plan elections, QTIP elections, valuation discounts, adequate disclosure, defined value clauses, and GST reporting. The presentation will review the return, schedule by schedule, to point out what reporting is required and what is best practice. We will also review recent changes to the return form and common issues practitioners encounter when preparing gift tax returns.