WASHINGTON, D.C. ESTATE PLANNING COUNCIL

Program Description and Benefits:
This program will focus on two significant summer 2024 Supreme Court decisions: Connelly, as Executor of the Estate of Connelly v. United Stated (June 6, 2024) and its potential impact on the use of insurance in business planning and Loper Bright Enterprises v. Raimondo, Secretary of Commerce (June 28, 2024) and how it might affect the regulatory process.

The William M. Goldenzweig Memorial Lecture was established in 1980 in memory of William M. Goldenzweig, CLU®, who died in a plane crash during his presidency of the Council in 1979. The annual lecture focuses on an estate planning topic of particular relevance to the life insurance industry. 

Speaker Biographies:
Elinor Ramey, Esq. is a partner at Lowenstein Sandler where she advises public charities, private foundations, and other tax-exempt organizations on tax and governance matters. She also works closely with high-net-worth individuals on developing and implementing the most efficient and effective ways to advance their philanthropic objectives. A former attorney and policy advisor for the U.S. Treasury Department, Elinor’s practice focuses on structuring organizations to receive and maintain exempt status, addressing issues such as unrelated business income tax, excess benefit transactions, and the various excise taxes that impact exempt organizations. While at the Treasury Department, Elinor advised the Assistant Secretary for Tax Policy on all legal and policy matters involving tax-exempt organizations and charitable contributions. She was instrumental in the development of tax guidance affecting charities, in particular implementation of the Tax Cuts and Jobs Act, and regulations on the unrelated business income tax, executive compensation, and the net investment income tax on colleges and universities. Elinor has extensive experience working on the development of guidance with the Treasury Department and the IRS, and with legislative bodies, including the U.S. House Committee on Ways & Means, Senate Finance Committee, and the Joint Committee on Taxation.

Amber Waldman, CPA, is an estate and gift senior director in RSM’s Washington National Tax practice. She spends most of her time serving ultra high net worth clients as an estate, gift, and generation-skipping transfer tax subject matter expert. Amber has more than ten years of experience in public accounting serving ultra high net worth families. She is passionate about helping clients accomplish their business, personal, and family planning goals by first listening to their concerns, and then creating well-thought-out tax strategies. She advises on a wide spectrum of tax matters, including generation-skipping transfer tax remedies, adequate disclosure and proper gift tax reporting, estate and gift special valuation issues, and income tax ramifications of estate planning decisions. Amber has authored thought leadership published in The Tax Adviser, Bloomberg Tax, Probate & Property Magazine, and Houston Business Journal.

Logistics:

• Fees: No cost for active members; $60 for guests and emeritus members
• Closest Metro: Metro Center
• Parking is available in a variety of nearby paid lots.
• Registration and lunch begin at 12:00 pm and the program begins at 12:20 pm.
• Guests are warmly welcome when accompanying a member host.
• A no show fee will be assessed to members who register but do not attend without prior cancelation.

Thank you to our meeting sponsor