2026 Federal Tax Law Symposium
Date: Nov 5, 2026 9:00 a.m. – 12:35 p.m.
Location: New Jersey Law Center, New Brunswick, and Online
Member Price: $180.00
Non-Member Price: $225.00
Areas of Law: Taxation
Earn up to 4 credits! (More Information)
Featured Speaker
Moderator
- Gary A. Prince, Jr., Esq.
- Mantell Prince & Reynolds PC, Basking Ridge
Presenters
- Bozena Diaz, Esq.
- Archer & Greiner, Voorhees
- Michael P. Gordon, Esq.
- Gordon Fournaris & Mammarella, PA, Wilmington
- Glenn A. Henkel, Esq., LL.M., CPA
- Kulzer & DiPadova, P.A., Haddonfield
- Leonard J. Witman, Esq.
- Witman Stadtmauer PA, Florham Park
A high-energy morning of timely tax developments, practical insights and planning strategies for New Jersey attorneys
Federal tax law continues to evolve, creating new questions, risks and planning opportunities for lawyers and their clients. Designed for tax, trusts and estates, business, corporate, elder law and general practitioners, the Federal Tax Law Symposium 2026 offers a focused look at five timely areas of federal tax law and planning with particular implications for New Jersey clients.
In one concentrated morning, experienced practitioners will cover developments arising from the One Big Beautiful Bill Act; Roth conversion strategies; income-tax basis planning following the death of a business owner; Delaware trust planning for New Jersey clients; and Qualified Small Business Stock under IRC Section 1202.
Why Attend?
You will leave better prepared to:
- Understand important federal tax developments and how they may affect individuals, families, business owners and investors.
- Recognize planning opportunities arising from recent changes in the law.
- Evaluate key considerations involving Roth conversions, business succession and Delaware trust planning.
- Identify potential opportunities under IRC Section 1202, including the interaction between federal Qualified Small Business Stock rules and New Jersey Gross Income Tax.
- Spot tax issues that may require additional planning or collaboration with tax and other professional advisors.
Program Agenda
- 9 | Welcome and the Morning Ahead - Gary Prince, Jr., Esq.
- 9:05 | What Has Changed? The One Big Beautiful Bill Act and Other Federal Tax Developments – Glenn Henkel, JD, LLM, CPA
Start the morning with the developments you need on your radar. Examine significant changes arising from the One Big Beautiful Bill Act, including IRC Section 68 and the itemized deduction limitation, together with an update on Linda M. Lewis v. Commissioner of Internal Revenue (2026).
Acquire a clearer understanding of recent federal developments, which clients may be affected, and the issues that should be incorporated into current tax-planning conversations.
- 9:45 | Roth Conversions: Moving Beyond the Basic Analysis - Leonard Witman, Esq.
When does a Roth conversion create real value, and when might it not? Go beyond the mechanics for an in-depth analysis of Roth conversion options, including the variables that should drive the planning decision.
Obtain a stronger framework for evaluating conversion opportunities, timing decisions and tax consequences so you can participate more effectively in sophisticated retirement and estate-planning discussions.
- 10:25 | The Business Owner Dies: S Corporation vs. Partnership Basis Planning
The death of a business owner can create dramatically different income-tax basis consequences depending on how the business is structured. Examine S corporation and partnership basis issues arising in the year of an owner's death, with an in-depth look at available step-up in basis planning following the death of an S corporation shareholder.
Boost your ability to spot basis issues earlier, understand the significance of entity structure, and identify planning opportunities that may otherwise be missed at a critical point in a client's business and estate succession.
- 11 | Break
- 11:10 | Why Delaware? Trust Planning Opportunities for New Jersey Clients - Michael P. Gordon, Esq.
Delaware trust planning can offer advantages that warrant consideration even when the client lives in New Jersey. Examine when and why a Delaware trust may be useful, with particular emphasis on creditor protection and potential income-tax benefits.
Gain a practical framework for identifying New Jersey clients who may benefit from Delaware trust planning and for evaluating the tax, asset-protection and planning considerations before recommending this approach.
- 11:50 | IRC Section 1202: Unlocking the Potential of Qualified Small Business Stock - Bozena Diaz, Esq.
The potential tax benefits associated with Qualified Small Business Stock can be substantial, but realizing them requires attorneys and advisors to recognize the opportunity and understand the rules early enough to plan effectively. This session will examine IRC Section 1202 planning opportunities, including important considerations under the New Jersey Gross Income Tax.
Improve your ability to identify businesses, founders, investors and transactions that may present Section 1202 opportunities and to recognize planning issues before decisions are made that could affect the availability of valuable tax benefits.
- 12:25 | Closing Remarks
- 12:30 | Adjourn
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