Education

• University of Rochester

  (B.A., magna cum laude, 2004)

• Cornell Law School

  (J.D., 2008)

Admissions

• State of Ohio
• State of Florida
• U.S. Tax Court

REPRESENTATIVE EXPERIENCE

• Plans and implements complex estate planning strategies by constructing wills, revocable and irrevocable trusts, and corporate entities tailored to the particular needs and goals of each client and their family.
• Counsels individuals and families in structuring various methods of achieving wealth transfer and charitable goals, while mitigating federal estate, gift, generation skipping transfer, and income tax consequences.
• Assists in structuring and implementing business succession plans to prepare for effective operational and governance transitions balanced with economic and lifestyle priorities.
• Formulates various estate planning arrangements including asset protection and probate avoidance techniques for clients tailored to their specific needs.
• Plans, administers, and advises on creation and strategic implementation of gratuitous and commercial transactions with attention to federal estate, gift, and generation-skipping transfer tax and federal and state personal, trust, partnership, and corporate income tax ramifications and reporting obligations.
• Assists corporate and individual fiduciaries in connection with the creation, funding, and ongoing administration of multigenerational, split-interest, and special purpose trusts.
• Advises on tax compliance and other reporting regarding individual, entity, and fiduciary income tax, federal estate, gift, and generation-skipping transfer tax returns, charitable organization informational and income tax returns, and related government filings.
• Establishes and advises in the administration of tax-exempt organizations.
• Advises fiduciaries and beneficiaries in cy pres and other judicial proceedings, private settlement agreements, and decanting transactions to modify or terminate irrevocable trusts.
• Represents fiduciaries in probate and estate administration proceedings.

Publications

• “Top 10 Non-Tax, Non-Technical Planning and Administration Challenges,” Cleveland Metropolitan Bar Association Bar Journal (December 2022)
• “Are Your Power Holders Independent? Dissecting Internal Revenue Code Section 672,” co-author, Probate Law Journal of Ohio (July/August 2021)
• “Advisors, Protectors, Directors, Oh My: An Overview of the Uniform Directed Trust Act,” Probate Law Journal of Ohio (March/April 2018)
• “A Bundle of Joy: Final IRS Income Tax Regulations on Deducting Bundled Fees,” Probate Law Journal of Ohio (September/October 2015)
• “The Times, They Are A-Changin’: Income Limits on Roth IRA Conversion Set to Disappear in 2010,” Cleveland Metropolitan Bar Association Bar Journal (December 2009)

Presentations

• “A Gift-Giving Guide: Help Your Clients Make a Lasting Impact with Their Gifts,” Ulmer & Berne LLP Webinar (December 2022)
• “Current Developments Panel,” Tax Institute of the Cleveland Metropolitan Bar Association (November 2022)
• “Recent Developments Panel,” Tax Institute of the Cleveland Metropolitan Bar Association (November 2021)
• “Current Issues in Tax Planning,” Cleveland Metropolitan Bar Association Estate Planning, Probate, and Trust Law Section (January 2020)
• “Finding New Value in Old Trusts: Planning Opportunities and Pitfalls,” Jewish Federation of Cleveland Charitable Tax Seminar (June 2019) and Tax and Estate Planning Council of Akron (January 2020)
• “Multiparticipant Trusts and Special Assets: Challenges and Opportunities,” National Trust Closely Held Business Association Conference (June 2019), and Cleveland Metropolitan Bar Association Estate Planning, Probate, and Trust Law Section (November 2018)
• “Federal Tax Update,” Estate Planning Institute of the Cleveland Metropolitan Bar Association (October 2019; October 2017)
• “Tax Updates,” Estate Planning Council of Cleveland (Periodically, 2017-present)
• “Ohio Law Update,” Cleveland Metropolitan Bar Association Estate Planning Institute (October 2014)

PROFESSIONAL AFFILIATIONS

• Cleveland Metropolitan Bar Association (Estate Planning, Probate and Trust Law Section; Section Officer, 2011-2015, including Chair, 2014-2015; Member and Council of Delegates, 2008-present)
• Estate Planning Council of Cleveland (Member, 2008-present; Board Member, 2018-present; Executive Committee, 2019-present; Vice Chair, 2022-2023)
• National Association of Estate Planners & Councils (Accredited Estate Planner^®, 2022)
• Tax Club of Cleveland
• Uniform Law Commission on Conflict of Laws in Trusts and Estates (Observer, 2020-present)
• Ohio State Bar Association (Member, Estate Planning, Trust and Probate Law Section; Taxation Committee; Women in the Profession Section)
• Florida Bar Association (Real Property, Probate Law Section; Tax Law Section)
• American Bar Association (Real Property, Trust & Estate Law Section; Taxation Section)

COMMUNITY INVOLVEMENT

• Anti-Defamation League, Ohio/Kentucky/Allegheny Region (Board of Directors, 2012-present)
• Jewish Federation of Cleveland (Professional Advisory Council, 2017-present)
• Gross Schechter Day School (Board of Directors, 2019-present)

FIRM INVOLVEMENT

• Trusts & Estates, Co-Group Leader

• American College of Trust and Estate Council (Fellow)
• Named to the Best Lawyers Ones to Watch, Trusts and Estates, Tax Law (2021-2023)

• Ulmer Partner Kimberly E. Stein Elected as American College of Trust and Estate Counsel Fellow
• Ulmer Attorneys Recognized in The Best Lawyers in America© 2023 Report
• Ulmer Expands Trusts & Estates Practice With Two Top-Notch Hires