Andrew S. Katzenberg

Publications, Presentations & Recognitions

Publications

• “Help Single Parent Clients Navigate Complex Issues,” Trusts and Estates Magazine, Vol. 159 No. 5 (Apr. 22, 2020)
• “Case of the Vanishing QTIP: Comptroller v. Taylor,” Maryland State Bar Associations Section of Estate and Trust Newsletter, Vol.26 No.4 (Winter 2018)
• “New Tax Law, Same Old Tricks: ‘The 1014 Trust,’” Bloomberg Daily Tax Report (Nov. 23, 2018)
• “Certain Debtor’s 401(k)s and IRAs Aren’t Exempt From Bankruptcy Claims,” WealthManagement.com (Nov. 6, 2018)
• “Rollover Exception Permitted for Spouse of Deceased Employee,” WealthManagement.com (Jun. 6, 2018)
• “Newman’s Own Exception Quietly Passed,” WealthManagement.com (Mar. 27, 2018)
• “A How To Guide When Gifting Artwork to Charities,” Trusts & Estates magazine, Vol. 156, No. 6 (May 18, 2017)
• “CRUT Division Pursuant to Divorce Permitted,” WealthManagement.com (Dec. 8, 2016)
• “7 Practical Considerations When Making Charitable Donations,” AIMkts (Nov. 9, 2016)
• “Permitted Spousal Rollover,” WealthManagement.com (Aug. 16, 2016)
• “Four Practical Considerations When Making Charitable Donations,” WealthManagement.com (Jun. 6, 2016)
• “Unlocking the Trapdoor of IRC Section 677(a)(3),” Trusts & Estates magazine, Vol. 155, No. 4 (Mar. 23, 2016)
• “Minimize Hedge Fund Managers’ Deferred Compensation 2017 Tax Bill,” WealthManagement.com (Dec. 7, 2015)
• “Are New York Real Property Transfer Taxes for Real?” New York State Bar Association Trusts and Estates Law Section Newsletter, Vol. 48, No. 3 (Fall 2015)
• “New York Law Update: Non-Profit Revitalization Act of 2013,” New York State Bar Association Trusts and Estates Law Section Newsletter, Vol. 47, No. 2 (Summer 2014)
• “Transfers of Tangible Property: Look Out for Sales Tax,” New York Law Journal (Jun. 9, 2014)
• Contributor, “Tax Year in Review 2013,” Trusts & Estates magazine, Vol. 153, No. 1 (Dec. 30, 2013)
• “Tax Law Update: December 2013,” Trusts & Estates magazine, Vol. 152, No. 12 (Dec. 1, 2013)
• “The Pros and Cons of Establishing a Not-for-Profit Corporation Versus a Charitable Trust in New York,” New York State Bar Association Trusts and Estates Law Section Newsletter, Vol. 46, No. 4 (Winter 2013)
• “A Closer Look at the Excise Tax on Excess Business Holdings under I.R.C. § 4943 on Private Foundations,” Planned Giving Design Center (Jun. 7, 2013)
• “Some Practical Applications and Pitfalls of New York’s Decanting Statute,” New York State Bar Association Trusts and Estates Law Section Newsletter, Vol. 46, No. 3 (Fall 2013)

Presentations

• Speaker, “Qualifying as Qualified Small Business Stock (Section 1202),” Parkbridge Wealth Management Spring Webinar (May 30, 2024)
• Panelist, “The Use of Charities to Continue Your Business Legacy – In Depth Views of the Excess Business Holdings Rule and Potential Workaround,” ABA 36th Annual RPTE National CLE Conference (May 9, 2024).
• Speaker, “Jackpot! My Business is Qualified Small Business Stock (§1202),” Southern Nevada Estate Planning Counsel (Mar. 29, 2024)
• Speaker, “Comparing the Various Charitable Trusts in Wealth Transfer Planning,” Hawaii Tax Institute, Conference (Nov. 8, 2023)
• Speaker, “Navigating the Charitable Strategies Before and After the Disposition of a Business,” Hawaii Tax Institute, Conference (Nov. 7, 2023)
• Speaker, “Choosing a Charitable Vehicle: Private Foundations and Their Alternatives,” American Bar Association eCLE series (Jun. 21, 2023)
• Speaker, “Private Foundation Excise Taxes,” Shenkman Wealth Management Webinar Series (May 25, 2023)
• Speaker, “The Gift of Qualified Small Business Stock (§1202),” Shenkman Wealth Management Webinar Series (May 19, 2022)
• Panelist, “All in the Family? Self-Dealing in Private Foundations,” 35th Annual RPTE National CLE (ABA) Conference (May 11, 2023)
• Speaker, “Private Foundations: The 5 Deadly Excise Taxes,” American Bar Association Section of Real Property, Trusts and Estates (Jan. 5, 2022)
• Speaker, “Works of Art and Your Estate Plan,” Oppenheimer & Co. Inc. Webinar Series (May 20, 2021)
• Panelist, “Charitable Giving Beyond the 501c3: New, Holistic Models to achieve Higher Impact for Clients,” 33 Annual RPTE National CLE Conference (Apr. 21, 2021)
• Speaker, “Comparing Different Charitable Vehicles,” 56th Annual Hawaii Tax Institute (Nov. 5, 2019)
• Speaker, “Estate and Gift Tax after the Tax Cuts and Jobs Act,” 56th Annual Hawaii Tax Institute (Nov. 3, 2019)
• Speaker, “Comparing and Contrasting Charitable Vehicles,” Southern Nevada Estate Planning Council (Oct. 18, 2019)
• Speaker, “New York State Estate Tax Revisited,” Intermediate Trusts & Estates Planning 2019, New York State Bar Association (Oct. 11, 2019)
• Speaker, “International Charitable Giving and U.S. Tax Deductions,” 15th Annual International Estate Planning Institute, New York State Bar Association and Society of Trust and Estates Practitioners (STEP) (Mar. 15, 2019)
• Speaker, “Comparing donor advised funds, community foundations, private foundations, and 504(c)(4) organizations: Which is the right vehicle? The pros and cons of each,” 44th Annual Notre Dame Tax and Estate Planning Institute (Oct. 11, 2018)
• Speaker, “Estate Planning with Artwork,” Practicing Law Institute 49 Annual Estate Planning Institute (Sep. 24, 2018)
• Panelist, “Estate Planning and Asset Protection 101,” Financial Poise Webinar (Jun. 19, 2018)
• Speaker, “The Use of  ‘American Friends’ Organizations and Alternatives When Donating Abroad,” American Bar Association Section of Real Property, Trusts, and Estates (Apr. 4, 2018)
• Speaker, “Private Foundations vs. Donor Advised Funds: Pros and Cons,” National Academy of Continuing Legal Education (Mar. 22, 2018)
• Speaker, “Estate Planning Primer: Common Mistakes and Pitfalls,” Tufts Alumni New York (Feb. 28, 2018)
• Speaker, “Qualifying Gifts to Charities Outside of the United States for the Income Tax Charitable Deductions,” 54th Annual Hawaii Tax Institute (Nov. 7, 2017)
• Speaker, “Trusts Serving as Grantors of Other Trusts: Drafting Multi-Trust Structures for Beneficial Tax Results,” Strafford Webinar (Oct. 3, 2017)
• Panelist, “Estate Planning and Asset Protection in an Hour,” Financial Poise Webinar (Feb. 1, 2017)
• Speaker, “Family Limited Partnerships - Update and Overview: Do’s and Don’ts,” New York State Society of CPAs Estate Planning Committee (Jan. 2016)
• Panelist, “Recent Tax Code Changes and How They Affect You, Your Family, and Your Estate,” Tufts Alumni New York (Sep. 2013)

Recognitions

• Chambers High Net Worth, Private Wealth Law (2022-2024)
• AV Preeminent, Martindale-Hubbell
• Attorney Program Pro Bono Service Award, New York City Family Court Volunteer Attorney Program Pro Bono Service Award (2013-2014)
• Fellow, The American College of Trust and Estate Counsel (Apr. 17, 2020)

Boards, Memberships & Certifications

Memberships

• American College of Trusts and Estates Counsel (ACTEC), Fellow
• New York State Bar Association
• New York State Bar Association, Trusts and Estates Law Section Tax Committee
• New York City Bar Association
• Maryland State Bar Association
• American Heart Association, Heart Advisory Counsel
• American Bar Association, Vice Chair, Section of Real Property, Trusts and Estates Charitable Planning and Organization Group Committee
• Estate Planning Counsel of New York City

Professional Activities

Pro Bono Work

Andy works with Box 414 Association, Inc., a nonprofit organization that supports the Baltimore City Fire Department by supplying canteen service at fires and events.