2026 SLAT Planning for Trusts and Estates Counsel: Income, Gift, Estate, and Generation-Skipping Tax Planning

Ms. Carter is a partner in the Private Client and Estate Planning Practice Group. Her areas of practice include wealth preservation and estate planning, estate and trust administration and taxation, and charitable organizations. Ms. Carter's practice focuses on planning and drafting estate planning documents and assisting clients in planning for both large and small estates, including wills, trusts, prenuptial and postnuptial agreements, family limited partnerships, charitable organizations, and various other estate planning techniques; family wealth planning and preservation; administering trusts and estates of decedents; and assisting clients with the establishment of tax-exempt organizations, including public charities, private foundations, supporting organizations, charitable trusts, employer-sponsored scholarship and emergency/disaster relief funds, business leagues, social welfare organizations, performing arts and cultural groups, churches and religious organizations, amateur athletic organizations, and international aid organizations.

Mr. Katzenberg's practice focuses on wealth preservation, wealth transfer planning, multigenerational planning, estate and trust administration, income tax planning, charitable planning, and nonprofit and tax-exempt organizations. He regularly represents hedge fund and private equity managers, founders and business owners, Qualified Small Business Stock (QSBS) holders, art dealers, and professional athletes, helping clients address complex planning issues involving liquidity events, business succession, and intergenerational wealth transfer. Mr. Katzenberg is particularly known for his depth of experience with QSBS planning under Internal Revenue Code Section 1202, carried interest planning under Internal Revenue Code Section 2701, charitable planning techniques, and advanced trust structures. In addition, he advises clients on the formation, governance, and ongoing operation of nonprofit and tax-exempt organizations, including public charities, private foundations, and private operating foundations. Mr. Katzenberg's work includes obtaining and maintaining tax exempt status, navigating private foundation excise tax issues, and integrating charitable organizations into broader estate and tax planning strategies.