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Date / Time / Location

Tuesday, November 26, 2019
2:00 PM - 4:30 PM
Registration: 2:00 PM

NJCPA Learning Center105 Eisenhower Parkway, Suite 300
Roseland, NJ 07068

CPE Credits

  • 2.00 CPE Credits in TX


Free Event
Professionals from Brach Eichler will be discussing Post-Mortem Income Tax Planning in Estate Administration. The discussion will cover post-mortem planning and proactive strategies to minimize tax liability and maximize opportunities in estate administration.


Topics will include:

  • The shift from estate tax reduction to income tax minimization
  • Post-tax reform
  • Estate distribution timing and funding issues
  • Deferring tax using Section 6166, testamentary CLATs, and "Graegin loans"
  • Obtaining step-up on basis at death and basis consistency reporting requirements Income tax planning for partnerships after death
  • Utilizing the Section 645 election
  • Where to take administration expense deductions
  • Protecting the fiduciary from tax liabilities

    Course Level


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    Susan Dromsky-Reed

    Susan K. Dromsky-Reed
    Brach Eichler, LLC

    Susan Dromsky-Reed, a member of the firm Brach Eichler, LLC, concentrates her practice in estate planning and administration. As part of her practice, she provides individuals and families with advice regarding spousal, intergenerational, business succession, charitable planning preparation of prenuptial agreements. She has assisted clients in implementing strategies as marital deduction trusts, credit shelter trusts, life insurance qualified personal residence trusts, grantor retained annuity trusts, partnerships, limited liability companies, dynasty trusts, split-dollar insurance transactions and sales of assets to defective grantor trusts, as well as various giving vehicles. Ms. Dromsky-Reed is a member of the American Bar Association; a trustee of the Essex County Estate Planning Council; and a member of the Essex County Bar Association, Tax, Trusts & Estates Committee. She received her bachelor’s of arts in mathematics from Hamilton College; her J.D. from George Washington University School of Law, and her LL.M. in taxation from New York University.

    Stuart Gladstone

    Stuart Gladstone, J.D.
    WolfBlock Brach Eichler

    Stuart Gladstone is recognized as one of NJ leading authorities representing individuals as well as all sizes of companies in the field of comprehensive planning, business succession and estate taxation. His particular blend of expertise proves invaluable for business owners wrestling with the structuring of purchasing sales of companies, qualified and nonqualified retirement plans and key incentive plans. Mr. Gladstone earned his J.D. from Rutgers University School of Law, an L.L.M. in Taxation from New York University, and his B.A., with honors, from Rutgers University. He is a member of the Bars of New Jersey and New York and is admitted to practice before the U.S. Tax Court. Mr. Gladstone was awarded the Fidelity Union Trust Company Estate Planning Award, and was an Honored Member of "Who’s Who Worldwide." He is a member of the Essex County Bar Association, Section of Taxation, and served as Chairman; the New Jersey State Bar Association, Section of Taxation, where he served as Chairman Committee on Business Taxation; and the Association of the Federal Bar of the State of New Jersey where he served as Chairman of the Committee on Business Taxation. He is a member of the American Bar Association, Chairman of the Essex County Estate Planning Council, and a Fellow of the America College of Trust and Estate Counsel. Mr. Gladstone was selected to Best Lawyers in America and New Jersey Super Lawyers.

    David Ritter

    David Ritter, J.D., LL.M.
    Brach Eichler, LLC

    David Ritter is a member at Brach Eichler, LLC. David provides advice on income and estate tax planning for individuals, including tax planning for their business and investments. He provides business succession planning and sophisticated estate planning services to a wide range of clients.

    Mr. Ritter also provides advice and prepares agreements for the organization, operation, sale and/or merger of closely held businesses organized as corporations, limited liability companies, or partnerships. He has represented such businesses with respect to shareholder agreements, operating agreements, partnership agreements, employment agreements, asset purchase or sale agreements and other agreements in the course of business. He brings to his practice a broad knowledge of a myriad of business transactions and restructuring and a knowledge of the tax consequences of such transactions.

    Since the late 1980s, David has represented for-profit and not-for-profit real estate developers of low income housing with respect to the structuring of entities and syndication/sale of the tax credits. Over the past 25 years, David has represented developers in more than 50 affordable housing transactions. These transactions have included all varieties of public financing, including HUD, HOME Partnership, Federal Home Loan Bank, NJHMFA construction and permanent loans, NJHMFA Special Needs Fund, NJ Department of Community Affairs - Balanced Housing, etc. in conjunction with the Housing Tax Credits. David has earned respect among the industry housing consultants, state agencies and syndicators of the Housing Tax Credits.

    David frequently lectures on taxation and business matters before groups such as the New Jersey Society of CPAs.

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