2026 Generation-Skipping Transfer Tax Planning Techniques in Light of Increased Estate and Gift Tax Exemptions

Mr. DiPietro helps high-net-worth families create coordinated, tax-efficient estate plans that grow and adapt with them. His practice focuses on families with significant assets, multiple state residences, and sophisticated estate and income tax considerations who often find that a standard estate plan no longer fits their needs. As both an estate planning attorney and a CPA with two advanced degrees in taxation, Mr. DiPietro approaches planning through an integrated lens, considering legal structure, tax consequences, asset ownership, and long-term family objectives together rather than in isolation. He works closely with clients’ other advisors (including CPAs, financial advisors, and trustees) to ensure alignment between a client’s estate plan, business plan, and overall financial plan.

Ms. Hafen is the managing partner of Snell & Wilmer’s San Diego office, and is a certified specialist in estate planning, trust, and probate law by the California Board of Legal Specialization. She is a co-leader of the firm’s Private Client Services Practice Group, a partner in the General Federal Tax Practice Group, and works in the San Diego, Orange County, and Los Angeles offices. Ms. Hafen's practice is concentrated in tax, trust, and estate matters with emphasis in estate planning, trust and probate administration, and estate and gift taxation. She employs advanced estate planning techniques, including grantor retained annuity trusts, family partnerships, limited liability companies, charitable remainder trusts, defective grantor trusts, insurance planning, public charities, and private foundations. Ms. Hafen also advises clients regarding succession planning for closely held businesses. In addition, she has experience in state and local taxation, including income taxation, sales and use taxation, and property taxation, as well as issues regarding residency and domicile. Ms. Hafen also represents clients in front of the California state and local taxing authorities, and the Internal Revenue Service. She works with clients certified public accountants, financial planners, and other service providers to provide holistic solutions to clients' needs.