BALTIMORE ESTATE PLANNING COUNCIL

AGENDA

7:00 – 8:00 a.m. - Breakfast and Networking
8:00 – 10:00 a.m. - Program

ABOUT THE PROGRAM

2026 Developments in Federal Estate and Gift Taxation

Ms. Kaufman will discuss the year’s important developments in the federal estate and gift tax areas. Her presentation will cover new case law, regulations, and legislation, along with other developments of note.

ABOUT THE SPEAKER

Beth Shapiro Kaufman is a Partner in the Washington, D.C. office of the law firm of Lowenstein Sandler LLP, practicing in the areas of estate planning, estate, gift and generation-skipping tax, and income taxation of trusts and estates.

At Lowenstein, Ms. Kaufman is the National Chair of the Private Client Services Group and the Chair of the Trusts and Estates Group, where she assists wealthy individuals with their estate planning and tax controversies. She also advises lawyers and other professionals on complex issues regarding estate, gift, and generation-skipping transfer taxes in both planning and audit contexts. She is frequently retained by counsel to advocate a taxpayer’s position before the Internal Revenue Service and has been particularly active in obtaining relief for failed generation-skipping transfer tax exemption allocations.

From 1995 to 2001, Ms. Kaufman was an Associate Tax Legislative Counsel in the U.S. Treasury Department’s Office of Tax Policy. In that capacity, she was responsible for estate, gift, and generation-skipping transfer tax issues, as well as income tax issues relating to trusts and estates.

Ms. Kaufman is a member of the Adjunct Faculty at Georgetown University Law Center, where she teaches LL.M.-level classes on the generation-skipping transfer tax. She also taught generation-skipping transfer tax at the University of Miami from 2017 through 2023.

Ms. Kaufman is a Fellow of the American College of Trust and Estate Counsel. She received her B.A. from Pomona College and her J.D. from Harvard Law School, where she was an editor of the Harvard Law Review. She is married to a law school classmate, and together they have three adult children, none of whom are lawyers.

THANK YOU TO OUR MEETING SPONSOR

The Baltimore Estate Planning Council gratefully acknowledges PNC Wealth Management for its generous support of this program.

TWO-MEETING REQUIREMENT

To maintain membership in the Baltimore Estate Planning Council, active members are required to attend at least two (2) in-person educational meetings annually.

CANCELLATION POLICY

Reservations must be canceled in writing or by email and received no later than Friday, November 27, 2026.