Tangible Personal Property: Planning, Drafting, Tax, and Practical Considerations

Kim Kamin is a Principal at Gresham Partners, LLC, where she serves as Chief Wealth Strategist. In such capacity, Kim leads the firm's estate, wealth transfer, philanthropic, fiduciary planning and NextGen education activities, and works with individual clients. Her prior legal practice for many years involved all aspects of trust and estate planning, administration, and related dispute resolution. She advised families and closely held businesses on a wide array of wealth preservation, taxation and succession planning issues. She also served as counsel for guardianship and decedents’ estate administration, as well as for contested trust and estate matters. In addition, she provided counsel for the formation and operation of not-for-profit entities, both private foundations and public charities.

Sandra D. Glazier is an equity shareholder with Lipson Neilson P.C. in its Bloomfield Hills, Michigan law firm office. Glazier concentrates her practice in the areas of family law; probate litigation; estate planning; and, probate and trust administration. She has served as a mediator, arbitrator and guardian ad litem in family court and probate cases. With over 38 years of experience, she has handled a multitude of complex cases. In the probate litigation arena, Glazier has represented parties in some of the largest estates subjected to litigation in Michigan. Her experience includes, but is not limited to, complex litigation relating to claims of breach of fiduciary duty, will and trust contests, and claims of undue influence or lack of capacity. Sandy has presented on estate planning and probate litigation issues at Bloomberg BNA Estate and Gift Tax Advisory Board, Notre Dame Tax and Estate Planning Institute, Kansas City Estate Planning Symposium, ABA, WealthManagement.com., Institute for Continuing Legal Education (ICLE), OCBA, STEP-Orange County, Johns Hopkins All Children’s Hospital Annual Estate, Tax, Legal & Financial Planning Seminar and Wilmington Trust’s New York Trust Symposium.  She is the author of Electronic Wills: Revolution, Evolution, or Devolution, Tax Management Estates, Gifts and Trusts Journal, Bloomberg Tax.

Roberta Kramer is a 25-year veteran of the art and antiques world. Before beginning her career in auctions, she spent two years curating for the Ben Uri Art Society in London. Returning stateside, Roberta served as Gallery Director for J. Rosenthal Fine Art until her interest in Continental Antiques led her to a management position at Rita Bucheit, Ltd. In 1992, with her extensive knowledge of fine art and antiques, Roberta started her auction career at Leslie Hindman Auctioneers as an account executive. In 1995, after taking a leave to found the Antiques Center at Kinzie Square, she was named Consignment Director of newly formed Chicago auction house, Susanin’s Auctions. While at Susanin’s she also managed the appraisal department and served as principal auctioneer alongside Sean Susanin. In 2001 she founded Roberta Kramer & Associates, Inc., a firm specializing in appraisals and art consulting. A recognized USPAP qualified appraiser and licensed auctioneer, Roberta has served as a charity auctioneer for numerous charities and has been a frequent contributor to Art & Antiques Magazine. Roberta joined HA in 2016, opening the first regional office in the Midwest for the company.  Along with her staff of specialists in multiple areas of collecting, she serves the Chicago and greater midwestern region of the country.

Martin M. Shenkman is an attorney in private practice in Fort Lee, NJ, and New York City.  His practice concentrates on estate and tax planning, planning for closely held business, and estate administration.  Mr. Shenkman is an author of over 42 books and more than 1,000 articles.  He is an editorial board member of Trusts & Estates Magazine and the Matrimonial Strategist, and an advisor for InterActive Legal.  He is the recipient of many awards including being a 2013 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels.  Mr. Shenkman was named Financial Planning Magazine 2012 Pro-Bono Financial Planner of the Year for his efforts on behalf of those living with chronic illness and disability.  Investment Adviser Magazine featured him on the cover of its April 2013 issue naming as the lead of their “all-star lineup of tax experts.”