Tax Apportionment in Estate Planning: Strategies for Estate, Gift, Income, GST and Retirement Assets

Ms. Campbell advises high-net-worth individuals, fiduciaries, and business owners on complex estate planning trust and probate administration, and related tax matters. She is certified as a specialist in estate planning and trust and probate law by the State Bar of California Board of Legal Specialization, and she provides strategic counsel on wealth transfer, tax-efficient gifting, and pre-litigation dispute resolution. Ms. Campbell draws on decades of experience across legal, banking, and wealth management sectors to help clients navigate sensitive personal and financial matters with clarity and confidence. She focuses her practice on estate planning, trust and probate administration, lifetime gifting, and related tax matters. Ms. Campbell counsels high-net-worth individuals, families, fiduciaries, and business owners on strategies for preserving wealth and managing risk across generations. She regularly advises clients on the design and implementation of sophisticated estate plans, including revocable living trusts, powers of attorney, healthcare directives, and customized gifting strategies involving charitable vehicles, intentionally defective grantor trusts, and spousal lifetime access trusts.

Ms. Jain is an attorney in Holland & Knight's New York Private Wealth Services Group. She advises and represents high-net-worth individuals and families regarding estate and tax planning, wealth transfer and asset protection, business succession planning, estate and trust administration, contested probate matters, matrimonial agreements and charitable giving.

With more than 30 years of experience, Mr. Lipoff specializes in the delivery of domestic and international private client services to enable high-net-worth individuals and families to maximize their new or generational wealth. He provides strategic advice to his clients and their closely held businesses in the areas of income tax planning and compliance, estate planning and administration services, as well as family structure consulting. Through many years in practice, he synthesized the work of various related professionals, and their firms integrate several planning strategies into solutions that maximize value. Mr. Lipoff is a frequent lecturer and author of articles published through professional forums on topics including domestic and international - estate planning and fiduciary income taxation including constructive attribution rules for foreign trusts, Forms 3520 & 3520-A, Graegin Loans, business succession, generation-skipping transfers, Chapter 14 and carried interest estate planning for private investment fund principals, preferred freeze partnerships, and private placement life insurance.