About the Authors. Editors

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1 Editors Terrance A. Kline, Esquire Mr. Kline s practice is devoted to estate planning and estate and trust administration. He also counsels clients in the creation and operation of private foundations and public charities and other forms of charitable gifts. Mr. Kline writes and lectures on estate and charitable planning topics. He is a Fellow of the American College of Trust and Estate Counsel and a member of other professional groups that advance the study of trusts, estates, and charities. He is admitted to practice in Pennsylvania, New Jersey, and Florida, and in various federal courts. Mr. Kline holds law degrees from the University of Pittsburgh (J.D.) where he was executive editor of the Law Review, Temple University (LL.M. in Taxation), and Columbia University School of Law (LL.M.). Daniel R. Ross, Esquire Mr. Ross is a partner in the law firm of Ross & McCrea LLP, Philadelphia, Pennsylvania, formed in the fall of Previously, Mr. Ross spent 28 years with Drinker Biddle & Reath LLP, followed by seven years with Commons & Commons LLP, both in Philadelphia, Pennsylvania. His practice is concentrated in the areas of estate, tax and retirement planning, estate administration, and exempt organizations. He is currently a member of the executive committee of the Probate and Trust Law Section of the Philadelphia Bar Association. He has been a frequent speaker at seminars and is also active with the Section of Taxation, American Bar Association, having served as a chair of the Fiduciary Income Tax Committee. He received his S.B. from the Massachusetts Institute of Technology and his L.L.B. from the University of Pennsylvania Law School. After graduating from law school, he served as a clerk to the Honorable Theodore Tannenwald, Jr., United States Tax Court. Authors Thomas A. Boulden, Esquire Mr. Boulden is a partner in the Fort Washington firm of Timoney Knox, LLP, where he concentrates on estate and trust litigation. He received his B.A. with honors from West Chester University and his J.D. from the Widener University School of Law, where he served on the Moot Court Executive Honor Board and was named to the Order of Barristers. Mr. Boulden has been listed in The Best Lawyers in America for the years 2007 through He is presently treasurer of the Montgomery County Bar Association Probate and Tax Section. He has served as cochairperson of the Montgomery County Orphans Court Rules Committee from and from Mr. Boulden is a frequent lecturer on estate and orphans Court related topics and has served on the faculties of numerous Pennsylvania Bar Institute programs. Mr. Boulden was the co-author of The Law of Wills in Pennsylvania and Hunters Orphans Court Commonplace Book (second edition), and he co-edited The Pennsylvania Probate, Estates and Fiduciaries Code Annotated. xiii

2 Jean Bond Brown, Esquire Ms. Brown has been with the Timoney Knox firm in Fort Washington since She focuses her practice on trusts and estates, business, and elder law. Ms. Brown has a particular interest in advising families whose members include those with special needs. She has been recognized as a Rising Star by Super Lawyers. Before joining the firm, she served a two-year term as a law clerk for the Honorable Thomas N. O Neill, Jr., of the United States District Court for the Eastern District of Pennsylvania. Ms. Brown graduated cum laude from the University of Notre Dame, Notre Dame, Indiana, and magna cum laude from the Villanova University School of Law, Villanova, Pennsylvania. While serving on the Villanova Law Review, her article, Making up for Lost Time: The Third Circuit s Use of Remedies for Violations of the IDEA, was published. Ms. Brown served as the managing editor of outside articles on the Villanova Law Review. Jerry B. Chariton, Esquire Mr. Chariton is the senior partner in the Wilkes-Barre law firm of Chariton, Schwager & Malak. He is a Fellow of the American College of Trust and Estate Counsel, in which he chairs the Tax Issues Relevant to Trusts and Estates Subcommittee of the Fiduciary Litigation Committee. Mr. Chariton maintains an active civil practice concentrating in estate planning and administration, taxation, real estate transactions, title insurance, general corporate and other business matters, and related litigation. A Phi Beta Kappa graduate of The Johns Hopkins University and Harvard Law School, Mr. Chariton is admitted to practice before all Pennsylvania courts, the United States District Court for the Middle District of Pennsylvania, the United States Court of Appeals for the Third Circuit, the United States Tax Court, the United States Court of Federal Claims, and the Supreme Court of the United States. A past Assistant Luzerne County District Attorney, Mr. Chariton is a member of the Luzerne County, Pennsylvania, and American Bar Associations. He is a past chair of the Pennsylvania Bar Association s Real Property, Probate and Trust Law Section and of its Probate and Trust Law Division. For many years, Mr. Chariton served as chair of the Estate Planning Committee in the Real Property, Probate and Trust Law Section, and prior to that as chair of that section s Probate Procedures and Orphans Court Practice Committee. He is a member of the Pennsylvania Bar Association Gaming Law Committee. Mr. Chariton is a past chair of the American Bar Association Tax Section s Small Firm Lawyers Committee. He currently serves as the chair of the Luzerne County Bar Association s Orphans Court Rules Committee and is a member of Penn State University s Planned Giving Advisory Council. Mr. Chariton is a past president of the Estate Planning Council of Northeastern Pennsylvania. He has participated in numerous educational programs in the United States and abroad for the American Bar Association, Pennsylvania Bar Association, Pennsylvania Bar Institute, and various nonprofit organizations. Mr. Chariton is the author of the chapter on fee agreements for wills and estates in the PBI Press book Fee Agreements in Pennsylvania, Third Edition. Mr. Chariton also has written for Experience, the American Bar Association s publication of its Senior Lawyers Division. Kelly Phillips Erb, Esquire Ms. Phillips Erb is a founding shareholder of the Erb Law Firm, PC. She received her B.A. from Meredith College in Raleigh, North Carolina, and her J.D. and LL.M. Taxation from Temple University School of Law. Ms. Phillips Erb is an active member of the Pennsylvania Bar Association, where she serves on the Solo and Small Firm Section Council and is a member of the Tax Section as well as Women in the Profession Committee. She focuses her practice on tax-related issues, including tax planning and compliance. Ms. Phillips Erb authors a popular blog at (now with Forbes.com), recognized for the past four years by the ABA Journal xiv

3 as one of the 100 best blogs written by lawyers. Her articles and interviews have appeared on a wide range of media outlets including CNNMoney.com, National Public Radio s Marketplace, ABCNews.com, Time.com, Forbes Magazine, Esquire.com, Good Day Philadelphia, the Philadelphia Inquirer, Pennsylvania Lawyer Magazine, and the ABA Journal. In 2012, she was named to the Philadelphia Business Journal s 40 Under 40 class of 2012 (the award recognizes people who have made significant accomplishments in their profession and who are involved in their community). Carol Sikov Gross, Esquire, J.D., CELA Ms. Sikov Gross is a partner in the Pittsburgh law firm of Sikov and Love, P.A, focusing on elder law, including estate planning, long-term care planning, trusts, special needs trusts, estate administration, and Orphans Court litigation. She received her B.S., M.B.A., and J.D. from the University of Pittsburgh. She is a certified elder law attorney through the National Elder Law Foundation as authorized by the Supreme Court of Pennsylvania. In 1998, Ms. Sikov Gross became the founding chair of the Elder Law Committee of the Allegheny County Bar Association (ACBA). She is also the vice chair of the ACBA Probate and Trust Law Section Council. Ms. Sikov Gross is a member of the National Academy of Elder Law Attorneys. She serves on the Pennsylvania Bar Association (PBA) Elder Law Section Council. Ms. Sikov Gross writes for the Pittsburgh Legal Journal and the Pennsylvania Lawyer. Ms. Sikov Gross is a frequent speaker, has been listed as an elder law attorney in The Best Lawyers in America, and has been selected for inclusion in Pennsylvania Super Lawyers and Top 50 Lawyers in Pittsburgh. Paul C. Heintz, Esquire Mr. Heintz is a partner in the Philadelphia firm of Obermayer Rebmann Maxwell & Hippel, LLP. He received his B.A. from Kenyon College and his LL.B. from the University of Pennsylvania Law School. Mr. Heintz is a former chair of the Probate and Trust Law Section of the Philadelphia Bar Association, a member of the Philadelphia Bar Association s Professional Guidance Committee, which issues opinions on ethics questions, and authors an ethics column for the Philadelphia Bar Association s Orphans Court Newsletter. He is the former editor of Remick s Pennsylvania Orphans Court Practice. Mr. Heintz is a fellow, and serves on the board of regents, of the American College of Trust and Estate Counsel (ACTEC), and has served as ACTEC s Pennsylvania state chair. He is a former member of the board of the Philadelphia Estate Planning Council, and in 1996 was the recipient of the council s Distinguished Estate Planner Award. Mr. Heintz frequently lectures on the subjects of estate planning and administration and the Rules of Professional Conduct. He is included in The Best Lawyers in America, Who s Who in American Law, and Who s Who in America. Jeffrey A. Marshall, J.D., CELA Mr. Marshall is the founding attorney of Marshall, Parker & Associates, LLC, a Pennsylvania elder law and estate planning law firm. He is certified as an elder law attorney (CELA) by the National Elder Law Foundation. Mr. Marshall s practice is focused on elder law, including longterm care planning, estate planning, gas royalty planning, and estate administration. He is a recognized authority on elder law and has been quoted by numerous national publications, including the Wall Street Journal, Time Magazine, the Kiplinger Retirement Report, and the Chicago Tribune. He has been named by Pennsylvania Super Lawyers as a Super Lawyer in the field of elder law for each of the inception of the award, and as one of the Top 100 Pennsylvania Attorneys in all fields in 2008, 2009, 2010, and He is also listed in The Best Lawyers in America. Mr. Marshall is the editor and co-author of the Elder Law in Pennsylvania, Third Edi- xv

4 tion, published by PBI Press. The first edition of this book received the 2006 award for Outstanding Achievement in Publications from the Association for Continuing Legal Education. He is past chair of the Pennsylvania Bar Association s Elder Law Committee, and was the 2008 recipient of the Excellence in Elder Law Award. Mr. Marshall is immediate past president of the Pennsylvania Association of Elder Law Attorneys (PAELA), and currently serves on the governing council of the PBA Elder Law Section and the board of directors of the Pennsylvania Bar Institute. A native of Lock Haven, Pennsylvania, he received his B.A. in 1967 from Wesleyan University and his law degree from Stanford University in 1972, Clifford Scott Meyer, Esquire Mr. Meyer is a partner in the Business Department at Montgomery, McCracken, Walker & Rhoads, LLP and a member of the Trusts & Estates, Tax, and Nonprofit Organization practice groups. His practice emphasizes financial modeling for private education institutions and religious institutions and orphans court litigation. Mr. Meyer is a frequent lecturer for the Pennsylvania Bar Institute and similar organizations. He was a panelist for the presentation Section 663 and the Separate Share Regulations at a Pennsylvania Bar Institute sponsored seminar, Tough Problems in Estate Planning. At the National Business Institute Taxation of Trusts and Estates seminar, Mr. Meyer participated as a panelist for All You Need To Know About Taxation of Trusts and Estates. He graduated magna cum laude from Bucknell University in In 1981, he received his J.D. cum laude from the University of Pennsylvania. He earned an LL.M. in Taxation from Villanova University in Alan J. Mittelman, J.D., CLU Mr. Mittelman is a shareholder in Spector, Gadon & Rosen, P.C., a law firm with offices in Philadelphia, Pennsylvania, Moorestown, New Jersey, Jenkintown, Pennsylvania, and St. Petersburg, Florida. He is chair of the Estate Planning and Administration Department at Spector, Gadon & Rosen. He has spoken at the American Bar Association Real Property & Probate Section Annual Estate Planning Symposium, the American Bar Association Tax Section Annual Spring Meeting, the Million Dollar Round Table Annual Meeting, the American Society of CLU & ChFC Keeping Current Clinic, the Association for Advanced Life Underwriting Annual Meeting, and the American Society of CLU & ChFC Annual Meeting on life insurance, partnerships, and estate planning for family business owners. He was a faculty member of the joint video teleconference of the American Society of CLU & ChFC and National Estate Planning Councils on How to Plan a Business Owner s Estate, and of the Pennsylvania Bar Institute program, Estate Planning for a Family Business Owner, and its Estate Law Institute and Elder Law Institute, advanced planning symposiums for Pennsylvania attorneys. He has taught courses as an adjunct professor at Temple Law School. He is the author of numerous articles, including Limited Liability Company Buy-Sell Agreements and Life Insurance (Estate Planning Journal), Determining the Best Exit Strategy from a Split-Dollar Plan (Estate Planning Journal), Using Trusts as Buyers in Shareholders Agreements (Tax Management), and Total Return Trusts: The Opportunity, the Challenge (Journal of the Society of Financial Service Professionals). Mr. Mittelman is a cum laude graduate of Temple Law School. He received his M.B.A. from New York University and his B.S. from Pennsylvania State University. Mr. Mittelman is a past president of the Greater Philadelphia Chapter of the Society of Financial Service Professionals, and is the president of the Philadelphia Estate Planning Council. Mr. Mittelman is a Fellow of the American College of Trust and Estate Council. xvi

5 Dennis C. Reardon, Esquire Mr. Reardon is the principal of Reardon & Associates, LLC, a law firm in Wayne, Pennsylvania. He specializes in tax matters related to estate, business, and compensation planning. The firm s clients generally are family-owned businesses, professionals, executives, and fiduciaries or beneficiaries of trusts and estates. Additional areas of specialty include estate administration; representation regarding business transactions, including sales and purchases of businesses; shareholder matters; buy/sell agreements; S corporation and LLC planning; and life insurance planning. Mr. Reardon has spoken on tax and insurance planning topics at meetings of the American Institute of Certified Public Accountants (AICPA) Employee Benefits Conference; the Million Dollar Round Table (1986, 1988, 1990); the Association for Advanced Life Underwriting (AALU); the Limra Advanced Sales Forum; the Washington State Bar Association and Seattle Estate Planning Council; the New York City Estate Planning Council; the Philadelphia Association of Life Underwriters; CLU Institutes, the National Video Teleconference, and the Annual Meeting and Forum of the American Society of CLU and ChFC; Golden Key Society Seminars of the American College; the Mid-Atlantic Regional Conference of the IAFP; and other professional groups throughout the United States. Mr. Reardon currently writes a column on estate planning strategies for the Journal of Financial Service Professionals. He is the author of Working with S Corporations (1992, 1996, and 2000 editions), publications of the National Underwriter Company. In addition to writing on tax and benefit planning subjects for American Society of CLU and ChFC publications, his articles have appeared in the Estates, Gifts and Trusts Journal, Estate and Financial Planners Quarterly, Philadelphia Business Journal, Financial Strategies, and other professional publications. Mr. Reardon is the editor of a chapter on life insurance and annuities in Income Taxation of Individuals, a publication of Matthew Bender Company. He also developed the course materials and had been an instructor for many years for the Insurance Concepts course that was part of the Tax Management Seminars offered by KPMG Peat Marwick to its professional staff. Mr. Reardon is a graduate of the University of Connecticut (B.A.), Western England College School of Law (J.D.), Temple University (LL.M, Taxation), and has earned the designations of Chartered Life Underwriter (CLU) and Chartered Financial Consultant (ChFC) from the American College. He is a Fellow of the American College of Trust and Estate Counsel and a member of its Business Planning Committee, and Life Insurance Subcommittee. Mr. Reardon is a member of the bar in Pennsylvania and Massachusetts; the Pennsylvania and American Bar Associations; and the Philadelphia Bar Association, its Probate and Trust Law Section, in which he is currently the chair of the Business Planning Committee. He is a past president of the Delaware County Estate Planning Council and Attorney/CPA Forum of Delaware County, and is also a member of the Philadelphia Estate Planning Council. He has been selected for inclusion in Pennsylvania Super Lawyers and has received an AV Peer Review Rating by Martindale Hubbell. Scott S. Small, Esquire Mr. Small is a senior director of fiduciary administration for BNY Mellon Wealth Management. In this role, he provides subject matter expertise in the areas of estate administration, estate tax, generation-skipping transfer tax, irrevocable life insurance trust administration, and special needs trust administration, as well as direct leadership for BNY Mellon s estate administration team in the mid-atlantic region. Mr. Small s provision of pro bono estate administration services to families who lost loved ones on 9/11 was featured in an article published in the September 2004 issue of Kiplinger s Personal Finance. Prior to joining BNY Mellon in 1997, Mr. Small was an estates and trusts lawyer for 10 years with two prominent national law firms. Scott is a cum laude graduate of the University of Michigan and a cum laude graduate of the University of Florida School of Law. Scott is admitted to practice law in both Pennsylvania and xvii

6 Florida, and he is a frequent author and lecturer for the Pennsylvania Bar Institute. Scott is a past president of the Philadelphia Estate Planning Council, the largest regional estate planning council in the nation, and he also is a member of the Real Property, Probate and Trust Sections of the Florida Bar, the Pennsylvania Bar Association, and the Philadelphia Bar Association. Karen M. Stockmal, Esquire Ms. Stockmal is the founder of the Philadelphia-based KMS Law Offices, providing legal services in the areas of estate planning, estate administration, business and charitable planning, and fiduciary counseling. Prior to opening her own firm, she spent nine years as an associate in Pepper Hamilton s Trusts and Estates practice. Karen is an active leader in the Probate Section of the Philadelphia Bar Association, currently serving as the Section s vice chair. She previously served as a member of the executive committee and prior to that as chair of the Education Committee. Karen is a frequent author and lecturer and has spoken before the Probate Section of the Philadelphia Bar Association, the Montgomery County Estate Planning Council, and the Philadelphia Estate Planning Council, as well as speaking at the annual meeting of the Pennsylvania Bar Association and for the Pennsylvania Bar Institute. Her most recent publications have appeared in the Philadelphia Lawyer and the Journal of Taxation, where her work has been routinely cited by legal research companies. Karen earned her B.A. in 1991 from Bucknell University, her M.A. in 1993 from Indiana University, Bloomington, and her J.D. in 1999 from the Temple University School of Law. Nina B. Stryker, Esquire Ms. Stryker is a partner with Obermayer Rebmann Maxwell & Hippel LLP, and chair of the Estate and Trust Department. Ms. Stryker s practice is devoted exclusively to estate and trust law, with an emphasis on estate-related litigation. She also has considerable experience in estate planning, guardianship work, and all phases of estate and trust administration. Ms. Stryker is a Fellow of the American College of Trust and Estate Counsel and serves on the Fiduciary Litigation and Elder Law Committees. She is also the immediate past chair of the Philadelphia County Bar Association Probate Section. In addition, she is a member of, and former chair of the Orphans Court Rules and Practice Committee of the Philadelphia County Bar Association Probate Section, and a member of the Orphans Court Litigation Committee. Ms. Stryker is a longtime member of the Philadelphia County Estate Planning Council and has been nominated to serve on the PEPC Board. She is a member of the American, Pennsylvania, and Philadelphia Bar Associations. Ms. Stryker frequently lectures on topics concerning estate and trust administration, and has served as course planner for PBI s programs, The Fundamentals of Estate Administration and Fiduciary Income Taxation. Ms. Stryker received her Bachelor of Arts degree in history and social studies from Ursinus College, Collegeville, Pennsylvania, and her Juris Doctor from Villanova University School of Law. She is a member of the board of trustees for Ursinus College and is chair of the audit committee and a member of the executive committee of the board. She is admitted to practice in Pennsylvania, the United States District Court for the Eastern District of Pennsylvania, and the United States Tax Court. Kirby G. Upright, Esquire Mr. Upright is a partner with the Bethlehem firm of King, Spry, Herman, Freund & Faul, LLC, where he concentrates his practice in the area of estate planning and trust and estate administration. Mr. Upright is a former chair of the Real Property, Probate and Trust Law Section of the Pennsylvania Bar Association; a Fellow of the American College of Trust and Estate Council; a member of the board of directors of the Lehigh Valley Estate Planning Council; a charter mem- xviii

7 ber of the Northeast Pennsylvania Estate Planning Council; and a member of the Northampton, Lehigh, and Monroe County Bar Associations. Mr. Upright is a frequent lecturer and author on estate- and trust-related matters for the Pennsylvania Bar Institute and other organizations, including editor and contributing author of Representing Lesbian, Gay, Bisexual, and Transgender Clients in Pennsylvania, from PBI Press. Mr. Upright is listed in various Who s Who publications and The Best Lawyers in America, as well as being distinguished as a Law and Politics Super Lawyer, 2005 through the present. A graduate of the Pennsylvania State University, he received his J.D. from the University of Akron School of Law, and was awarded an LL.M. in Taxation from the Temple University School of Law. Mr. Upright is also a certified public accountant. xix

FRANCES M. PANTALEO, ESQ.

FRANCES M. PANTALEO, ESQ. Frances M. Pantaleo is a partner at Bleakley Platt & Schmidt LLP, and the head of its Elder Law and Special Needs Planning groups. She handles a broad range of matters with a