Oahu Meeting

“Venn Diagrams: The Intersection of Estate & Income Tax For Family Business Owners (Planning in the ATRA-Math).”

New estate and tax legislation means family business owners may need to re-examine their existing estate and income tax planning. Post-ATRA planning will increasingly focus on income tax planning, the management of tax basis, and maximizing the “step-up” in basis at death. This presentation will discuss: the implications of the new legislation for family business owners and what you need to know moving forward.  

Speaker: Paul S. Lee, national managing director of Bernstein Global Wealth Management

About the Speaker

Paul S. Lee is a National Managing Director of Bernstein Global Wealth Management, a position he assumed in 2006; he is also a member of the firm’s Wealth Management Group, which he rejoined in 2008. Previously, he had been a managing director in the London and New York offices. Prior to joining the firm in 2000 as a Wealth Management Group director, he was a partner in the Atlanta-based law firm of Smith, Gambrell & Russell, LLP. Lee received a BA, cum laude, in English and a BA in chemistry from Cornell University, and a JD, with honors, from Emory University School of Law, where he was notes and comments editor of the Emory Law Journal; he also received an LLM in taxation from Emory University. Lee was the recipient of the Georgia Federal Tax Conference Award for Outstanding Tax Student and the Ernst & Young Award for Tax and Accounting. A frequent lecturer and panelist on investment planning and tax and estate planning, Lee has spoken at the Heckerling Institute on Estate Planning, the ACTEC National Meeting, the ABA Tax-RPTE Joint National CLE Conference, the Southern Federal Tax Institute, the USC Institute on Federal Taxation and the Notre Dame Tax and Estate Planning Institute. His articles have been published by The ACTEC Law Journal; BNA Tax Management Estates, Gifts and Trusts Journal; BNA Tax Management Memorandum; The Practical Tax Lawyer; Major Tax Planning; Trusts & Estates; and the Emory Law Journal.