AGENDA: THURSDAY, JUNE 5, 2025

9:00 am Registration

9:30 am Welcome & Introductions

9:45 am Morning Sessions

“Revoking the Irrevocable: How to Modernize Your Trusts” [90-minute panel discussion followed by Q&A]

5:00 pm Evening Social begins at Bonhams San Francisco, 601 California Street, Suite 150, San Francisco, 94108

7:00 pm Evening Social ends

SPEAKERS

 Stephen R. Akers, Senior Fiduciary Counsel, Bessemer Trust

Mr. Akers is Managing Director and Senior Fiduciary Counsel at Bessemer Trust. In this role, he serves as Chair of the firm’s Estate Planning Committee and works closely with clients in the Southwest Region regarding their estate and trust planning issues. He joined Bessemer in 2001. Steve is a past president of the American College of Trust and Estate Counsel (ACTEC) and is a member of the Advisory Committee to the University of Miami Philip E. Heckerling Institute on Estate Planning, where he is a frequent speaker. He has previously served as Chair of the American Bar Association Section of Real Property, Trust & Estate Law and as Chair of the State Bar of Texas Real Estate, Probate & Trust Law Section. Steve earned a J.D. from the University of Texas School of Law and a B.S. in chemical engineering from Oklahoma State University.

 Marsha Laine Dungog, Partner, Withers 

Marsha is a partner in the private client and tax team. She provides US international income, trusts and estate tax planning for high net worth individuals and family businesses with respect to their global assets, investments and activities, with an emphasis on US, Canada and Australia. She is also licensed to practice law in both the United States and Canada and leads the firm's US-Canada cross border tax and estate planning practice. She also advises trustees, executors and fiduciaries as well as financial, tax and legal advisors on international tax exposures and reporting obligations for beneficiaries and heirs of trusts and estates with US connections. Marsha's practice includes US tax planning for foreign investors, founders and entrepreneurs deriving income from US-based sources and operations, as well as tax advisory services for foreign legal, financial and tax advisors on the US taxation of foreign pensions and retirement arrangements, US-based investments and exit strategies for corporate executives, global employees and US persons living abroad.

 Michael M. Gordon, Director, Gordon, Fournaris & Mammarella PA

Michael M. Gordon works with clients throughout the country in connection with their trust and estate planning. Michael’s practice focuses on how clients can achieve estate planning and tax benefits through the use of Delaware trusts. Michael routinely works with clients across the country to transfer the situs of trusts to Delaware and to modify those trusts to take advantage of Delaware’s favorable trust law. Michael’s practice is unique in that although he does work with clients locally to assist them in the construction of their estate plans he spends the majority of his time working with high net worth clients throughout the country, their advisors, and attorneys to assist them with Delaware-centric trust and estate planning. Michael advises his clients on complex federal wealth transfer techniques that can be accomplished through the use of Delaware trusts. Michael also assists clients throughout the country in connection with income tax planning through the use of Delaware trusts including Qualified Small Business Stock planning and state income tax planning.

 Paul S. Lee, Chief Tax Strategist, Northern Trust

Paul is the Chief Tax Strategist for Northern Trust Wealth Management. In this role, he leads research and strategy development as it relates to tax issues and wealth planning. Paul specializes in advising and consulting with ultra-high-net-worth families and their businesses, with a focus on complex income, transfer, and international tax issues. Prior to joining Northern Trust in 2015, Paul served as National Managing Director of Bernstein Global Wealth Management in New York. He began his career practicing law and became a partner in the Tax, Estate Planning and Wealth Protection Group at Smith, Gambrell & Russell, LLP in Atlanta. He received his J.D. and LLM (Taxation) degrees, with honors, from Emory University School of Law, and B.A. degrees, cum laude, in English and Chemistry from Cornell University.

 Michaelle D. Rafferty, Shareholder, Maupin, Cox & LeGoy 

Mrs. Rafferty’s practice focuses on all aspects of estate, income, gift and generation-skipping tax planning, trust and estate administration, estate and gift tax audit, private family trust company formation, and fiduciary litigation for individuals, families, business owners, trust companies, and tax-exempt entities. Mrs. Rafferty has significant experience in complex trust and estate planning and administration. She serves as an expert witness in matters of Nevada trust and estate law, and is a Fellow of the American College of Trust and Estate Counsel (ACTEC) where she serves as a Regent and Nevada State Chair. She is a past-Chairman of the Nevada State Bar’s Probate and Trust Section, and co-chair of the Section’s legislative committee.

 Kirsten Wolff, Partner, Sideman & Bancroft

Kirsten Wolff represents individual clients in the areas of estate planning, estate and trust administration, estate and gift taxation, charitable gift planning, and probate. She previously practiced in the area of state and local taxation and frequently draws from that experience in her current work with clients, particularly with respect to property and income tax issues, in planning for the tax-efficient transfer of wealth. She has administered trusts with complex assets in multiple international jurisdictions. Ms. Wolff also assists clients with their philanthropic planning, including by establishing and obtaining tax exemption for new foundations and other non-profit organizations, and providing advice regarding ongoing tax and administration issues. Ms. Wolff served as a law clerk to the Honorable James V. Selna in the United States District Court for the Central District of California.

Credits and Other Info

This program will be submitted for approval for approximately 5 hours of continuing education credits by the State Bar of California & CFP® Board. Certificates will be made available following program attendance.

Thank you to our sponsors