Kevin Matz

Publications, Presentations & Recognitions

Publications

Kevin has authored a number of articles on estate and tax planning and estate administration. He has co-authored two estate planning treatises: Manning on Estate Planning (Practising Law Institute, 2014) and Estate Planning for Professionals – Understanding What is Needed for Estates of Any Size (Cannon Financial Institute, 2009). Select publications include:

• “Bad-Facts Family Limited Partnership Causes Estate Tax Inclusion,” Wealth Management (Oct. 9, 2024)
• “AI in Family Offices: The Risks of Relying on AI for Decision-Making and Client Services,” The National Law Review (Aug. 6,  2024)
• “AI in Family Offices: A Closer Look at Privacy, Confidentiality, and Fiduciary Responsibility,” Wealth Management (Jun. 24,  2024)
• Recent Court Decision Highlights the Split In Authority Concerning the Estate Tax Treatment of Life Insurance Proceeds That Are Used To Fund a Corporate Redemption Obligation Under a Buy-Sell Agreement,” Trusts and Estates Law Section Journal, New York State Bar Association (2023, Vol. 56, No. 4)
• “IRS Issues Proposed Regulations on Estate Administration Expenses and Claims,” Trusts and Estates Law Section Journal, New York State Bar Association (Nov. 2022)
• “IRS Issues Proposed Regulations on Estate Administration Expenses and Claims,” TaxStringer (Sep. 1, 2022)
• “The Deemed Realization Proposal in the Biden Administration’s ‘Green Book’,” TaxStringer (Jul. 1, 2021)
• “Change in Control of Congress May Signal Seismic Shift in Future Estate Planning Opportunities,” (co-author) Stroock Client Alert (Mar. 8, 2021)
• “A New Environment for Estate Planning Takes Shape in 2021,” TaxStringer (Mar. 1, 2021)
• “IRS Extends COVID Relief for Qualified Opportunity Zone Funds and Investors,” (co-author) Stroock Client Alert (Jan. 26, 2021)
• “IRS Issues Final Regulations on Carried Interests,” Wealth Management (Jan. 22, 2021)
• “Final Regs. on Deduction of Administration Expenses of Estates and Non-Grantor Trusts,” TaxStringer (Nov. 1, 2020)
• “IRS Notice 2020-39: Additional Opportunity Zone Relief Due to the COVID-19 Pandemic, ” TaxStringer (Aug. 1, 2020)
• “How Final Regulations on Qualified Opportunity Funds Come Out on Trust and Estate Related Issues,” Estate Planning (July 2020)
• “Protecting Yourself, Your Family, and Your Heirs during the COVID-19 Crisis,” TaxStringer (Jun. 1, 2020)
• “The April IRS Guidance on CARES Act and Other Relief,” Stroock Special Bulletin (Apr. 28, 2020)
• “‘Virtual Witnessing’ of Wills, Lifetime Trusts, Health Care Proxies and Durable Powers of Attorney Is Allowed in New York State Through May 7, 2020,” Stroock Special Bulletin (Apr. 8, 2020)
• “Additional COVID-19 Emergency Tax Relief From the IRS and New York State,” Stroock Special Bulletin (Mar. 30, 2020)
• “How the Final Regulations on Qualified Opportunity Zones Come Out on Trust and Estate Related Issues,” Wealth Strategies Journal (Mar. 27, 2020)
• “COVID-19 Emergency Tax Relief – The IRS Postpones Certain April 15 Income Tax Deadlines to July 15, and New York State Announces That It Will Follow Suit,” Stroock Special Bulletin (Mar. 23, 2020)
• “Governor Cuomo Authorizes ‘Virtual Notarization’ Until April 18,” Stroock Special Bulletin (Mar. 20, 2020)
• “Final Regulations on Qualified Opportunity Funds: Trust and Estate Issues,” TaxStringer (Feb. 1, 2020)
• “Federal Estate, Gift and GST Tax Exemptions Continue Their Upward Surge to $11,580,000,” Stroock Special Bulletin (Jan. 7, 2020)
• “IRS Issues Final Opportunity Zone Regs,” Wealth Management (Jan. 2, 2020)
• “Stroock’s Deep Dive Into the Final QOZ Regulations,” Stroock Special Bulletin (Jan. 2, 2020)
• “SECURE Act Passed in Year – End Spending Package,” Stroock Special Bulletin (Dec. 23, 2019)
• “The Latest Proposals on Qualified Opportunity Zone Businesses,” TaxStringer (Nov. 4, 2019)
• “Opportunity Zones for Operating Businesses,” Stroock Special Bulletin (Aug. 7, 2019)
• “SEC Clarifies: No Special Treatment for Qualified Opportunity Zone Funds,” Stroock Special Bulletin (Jul. 24, 2019)
• “They’re Out! Stroock’s Take on the Second Set of Proposed QOZ Regulations,” Stroock Special Bulletin (Apr. 19, 2019)
• “New York Retroactively Reinstates Its Estate Tax Clawback for Certain Taxable Gifts Made Within 3 Years of Death,” Stroock Special Bulletin (Apr. 15, 2019)
• “Popular Wealth-Transfer Techniques to Leverage Exemptions Remain Viable,” Wealth Management (Mar. 4, 2019)
• “A Seismic Shift in the Estate-Planning Landscape,” Wealth Management (Feb. 12, 2019)
• “Federal Estate, Gift and GST Tax Exemptions Skyrocket to $11,400,000,” Stroock Special Bulletin (Jan. 8, 2019)
• “Qualified Opportunity Zones: More of Your Questions Answered,” Stroock Special Bulletin (Nov. 27, 2018)
• “Six Burning Questions on the New Qualified Opportunity Zone Guidance,” Stroock Special Bulletin (Nov. 6, 2018)
• “After the Lender Case — Securities Law Restrictions That Apply to Family Offices Managing Other People’s Money,” Stroock Special Bulletin (Nov. 6, 2018)
• “Stroock’s Take on the New ‘Qualified Opportunity Zone’ Guidance,” Stroock Special Bulletin (Oct. 19, 2018)
• “When Opportunity Knocks to Defer Tax on Gains: ‘Qualified Opportunity Funds’,” TaxStringer (Aug. 1, 2018)
• “When Opportunity Knocks to Defer Tax on Gains – ‘Qualified Opportunity Funds’,” Stroock Special Bulletin (Jul. 17, 2018)
• “The Lender Case: Potential Avenue for Family Offices to Obtain Trade or Business Expense Deductions for Rendering Investment Management Services,” Stroock Special Bulletin (Jun. 18, 2018)
• “Does Lender Management Provide Family Offices with a Roadmap for Obtaining an IRC section 162 Trade or Business Expense Deduction in Connection with Providing Investment Management Services?” TaxStringer (Jun. 1, 2018)
• “Pass-Through Deduction Primer,” Wealth Management (Mar. 16, 2018)
• “A Major Change in Planning with Limited Entities,” Wealth Management (Mar. 2, 2018)
• “Gifting Opportunities Under the New Tax Law,” Wealth Management (Mar. 2, 2018)
• “Increased Exemption Amounts: Use Them or Lose Them?” Wealth Management (Feb. 26, 2018)
• “How the 2017 Tax Reform Act Affects Estate Planning for High-Net Worth Individuals,” TaxStringer (Feb. 1, 2018)
• “Trump’s Tax Plan Raises Questions for Estate Planners,” Wealth Management (Apr. 29, 2017)
• “Basis Consistency and Reporting for Property Acquired from a Decedent,” Wealth Management (Mar. 2, 2017)
• “QTIP Trusts: Getting in Tune with the Times,” Wealth Management (Feb. 21, 2017)
• “Reimagining Estate Planning in 2017: Part 1,” Wealth Management (Feb. 10, 2017)
• “A View from the Audience at Heckerling 2016: Part 2,” Wealth Management (Feb. 10, 2016)
• “A View from the Audience at Heckerling (2016): Part I,” Wealth Management (Feb. 5, 2016)
• “A View from the Audience at Heckerling: Part V,” Wealth Management (Mar. 18, 2015)
• “A View from the Audience at Heckerling: Part IV,” Wealth Management (Mar. 3, 2015)
• “A View from the Audience at Heckerling: Part III,” Wealth Management (Feb. 26, 2015)
• “A View from the Audience at Heckerling: Part II,” Wealth Management (Feb. 23, 2015)
• “A View from the Audience at Heckerling: Part I,” Wealth Management (Feb. 18, 2015)
• “To Live and Die in New York,” Wealth Management (Apr. 11, 2014)
• “Change on the Horizon for 2015?” Wealth Management (Feb. 14, 2014)
• “The Estate Planning World Has Been Turned Upside Down By ATRA,” Wealth Management (Feb. 12, 2014)
• “The Obama Administration’s Fiscal Year 2014 Tax Proposals That Pertain to Estate Planning,” TaxStringer (May 2013)
• “A View from the Audience at Heckerling (2013),” Wealth Management (Feb. 15, 2013)
• “So What Does It Mean To Have a ‘Permanent’ Estate and Gift Tax System Anyway? – Estate Planning in 2013 and Beyond,” TaxStringer (Feb. 2013)
• “Estate Planning Opportunities During 2012 Before the Clock Strikes 2013 – Use It or Lose It?” TaxStringer (May 2012)
• “A View from the Audience,” Wealth Management (Feb. 3, 2011)
• “Successor Trustee Liability,” Wealth Management (Mar. 1, 2010)
• “Play Ball! Estate Planning for Professional Athletes,” Wealth Management (Aug. 12, 2009)
• “Play Ball!” Wealth Management (Jun. 1, 2009)
• “Practitioners Weigh In On 2 Percent Floor Debate,” Wealth Management (Jul. 1, 2008)
• “Knight’s Decided. Now What?” Wealth Management (Mar. 1, 2008)

Presentations

• “Recent Developments Affecting Estate Planning,” NYSSCPA 2024 Annual Private Wealth Conference, New York (Dec. 12, 2024)
• “Estate Planning for Private Investment Fund Managers,” NYSSCPA 2024 Annual Estate Planning Conference, Webinar (May 23, 2024)
• “Highlights of the 2024 Heckerling Institute on Estate Planning Tech Session Webinar,” NYSSCPA, Webinar (Feb. 16, 2024)
• “Estate Planning and Carried Interest: Estate Tax Reduction Strategies for Private Equity and Hedge Fund Sponsors, Strategies for Wealth Transfer and Asset Protection to Avoid Adverse Tax Consequences,” Strafford, Webinar (Feb. 15, 2024)
• “Highlights of Heckerling,” Wealthmanagement.com, Webinar (Jan. 31, 2024)
• “A Magical Mystery Tour Through the Chapter 14 Labyrinth - Practical Issues and Applications,” 58th Annual Heckerling Institute on Estate Planning, University of Miami School of Law, Conference (Jan. 11, 2024)
• ”The Opportunity Zones Transparency, Extension, and Improvement Act,” The American College of Trust and Estate Counsel Foundation, Podcast (Jan. 2, 2024)
• “Recent IRS Challenges to Grantor Retained Annuity Trusts (GRATs),” Estate Planning Council of Northern New Jersey, Webinar (Oct. 18, 2023)
• “FLPs and FLLCs: Soup to Nuts and the Current State,” American Law Institute Continuing Legal Education, Webinar (Oct. 6, 2023)
• “Recent Developments in Estate Planning,” New York State Society of CPAs, Conference (May 18, 2023)
• “Estate Planning for Private Equity and Hedge Fund Managers,” Foundation for Accounting Education, Webinar (Feb. 2, 2023)
• “Highlights of Heckerling,” Trusts and Estates Magazine/WealthManagement.com, Webinar (Feb. 1, 2023)
• “Estate Planning with Grantor Trusts,”  NYSSCPA 2022 Annual Private Wealth Conference, New York (Dec. 7, 2022)
• “Qualified Opportunity Zone Funds from A to OZ – A Primer on the Tax Rules that apply to QOZ Funds,” Notre Dame® Tax & Estate Institute, Webinar (Nov. 9, 2022)
• “Recent Developments,” NYSSCPA 2022 Annual Estate Planning Conference, Webinar (May 17, 2022)
• “Estate Planning for Qualified Opportunity Zone Fund Investments,” Strafford, Webinar (Apr. 21, 2022)
• “Estate Planning for High Net Worth Individuals in 2022,” Estate Planning Council of Westchester, Webinar (Feb. 23, 2022)
• “Gifting and Planning: Estate Planning for High Net Worth Individuals in 2022,” NYSBA 2022 Annual Conference, Virtual (Jan. 26, 2022)
• “Estate Planning with Specialty Assets: Carried Interests, SPAC, and QOZ Funds,” ACTEC and ALI-CLE, Webinar (Jan. 20, 2022)
• “Qualified Opportunity Zones from A to OZ,” NYSSCPA/FAE Trust and Estate Conference, Webinar (Dec. 8, 2021)
• “Qualified Opportunity Funds and Opportunity Zones,” Federal Tax Day Program, Webinar (Nov. 2, 2021)
• “Recent Developments Panel,” and “Practical Estate Planning Strategies in a Time of Legislative Uncertainty,” NYSSCPA Estate Planning Conference, Webinar (Oct. 28, 2021)
• “Estate Planning and Carried Interest: Estate Tax Reduction Strategies for Private Equity and Hedge Fund Founders,” Strafford, Webinar (Sep. 9, 2021)
• “SPACs and Estate Planning: Transfer Planning for SPAC Assets, Income and Gift Tax Planning, Pitfalls to Avoid,” Strafford Live, Webinar (Aug. 31, 2021)
• “Highlights of 2021 Heckerling Institute on Estate Planning, ” New York State Society of CPAs (May 20, 2021)
• “Change in Control of Congress May Signal Seismic Shift in Future Estate Planning Opportunities,” (moderator) Stroock (Mar. 22, 2021)
• “Qualified Opportunity Funds, Opportunity Zones and ESG Investing Conference,” (panelist) NYSSCPA (Sep. 17, 2020)
• “Estate Planning Considerations in the Current Environment,” NYSSCPA (Apr. 7, 2020)
• “Highlights of 2020 Heckerling Institute on Estate Planning Tech Session,” UJA-Federation of New York (Mar. 12, 2020)
• “Opportunity Is Knocking: Frozen O-Zone Planning with Qualified Opportunity Funds,” 54th Annual Heckerling Institute on Estate Planning, Orlando, Fla. (Jan. 15, 2020)
• Ernst and Young’s Private Client Advisor Roundtable, New York, N.Y. (Dec. 17, 2019)
• “Qualified Opportunity Zones,” Westchester/Rockland Chapters Tax Conference-Part 2, Rye Brook, N.Y. (Dec. 2, 2019)
• “Family Office Structures and Wealth Management and Preservation” and “Tax Issues Affecting Family Offices,” (moderator) Stroock’s Second Annual Family Office Symposium, New York, N.Y. (Nov. 13, 2019)
• “Boundless Impact Investigating,” Webinar (Oct. 8, 2019)
• “Opportunity Zones/Provisions of the Recent Tax Law,” Dallas Estate Planning Council, Dallas, Texas (Oct. 3, 2019)
• “Latest Developments and Planning Ideas in Changing Times,” 2019 Trust Symposium, New York, N.Y. (Sep. 25, 2019)
• “Estate Planning and Carried Interest: Estate Tax Reduction Strategies for Private Equity and Hedge Fund Founders,” Webinar, Strafford (Sep. 4, 2019)
• Summary of the U.S. Department of Treasury’s July 9 Public Hearing, NYSSCPA, New York, N.Y. (Aug. 13, 2019)
• 2019 Opportunity Zone Expo, New York, N.Y. (Aug. 9, 2019)
• “Making Money With Opportunity Zones and Tax the Benefits,” Opal Family Office & Private Wealth Management Forum, Newport, R.I. (Jul. 23, 2019)
• “Qualified Opportunity Funds and Opportunity Zones,” 2019 NYU Summer Tax Institute’s Advanced Trusts and Estates Conference, New York, N.Y. (Jul. 18, 2019)
• 1st Annual Qualified Opportunity Funds and Opportunity Zones Symposium, NYSSCPA, New York, N.Y. (Jun. 19, 2019)
• “Qualified Opportunity Funds and Opportunity Zones: What Estate Planners Need to Know,” American College of Trust and Estate Counsel Webcast (May 30, 2019)
• Annual Estate Planning Conference, NYSSCPA, New York, N.Y. (May 23, 2019)
• The American College of Trust and Estate Counsel’s 2019 Annual Meeting, La Quinta, Calif. (Mar. 20-24, 2019)
• Highlights of 2019 Heckerling Institute on Estate Planning, New York, N.Y. (Mar. 7, 2019)
• “Section 199A: Final Regulations, New Guidance, and Implications for Estate Planners,” Webinar, American College of Trust and Estate Counsel (Feb. 20, 2019)
• Estate Planning Committee Meeting, NYSSCPA, New York, N.Y. (Feb. 13, 2019)
• “Qualified Opportunity Zone Funds,” Partnerships and LLCs Taxation Conference, NYSSCPA, New York, N.Y. (Jan. 23, 2019)
• Trust and Estate Taxation Conference, NYSSCPA, New York, N.Y. (Dec. 4,  2018)
• Queens/Brooklyn Chapter Annual Tax Conference, NYSSCPA, Brooklyn, N.Y. (Dec. 4, 2018)
• “Overview of Opportunity Zones and the Latest Guidance from the Treasury & IRS,” (moderator) The Riverside Experience Opportunity Zone Conference, New York, N.Y. (Nov. 29, 2018)
• “Qualified Opportunity Zones: Pros and Pitfalls,” New York, N.Y. (Nov. 15, 2018)
• “The Future of Estate Planning and the Impact of the Tax Reform,” New York, N.Y. (Nov. 14, 2018)
• “Top Ten Estate Planning Techniques After the 2017 Tax Act,” New York City Bar, New York, N.Y. (Nov. 14, 2018)
• “Qualified Opportunity Funds” (panelist) Stroock Family Office Symposium, New York, N.Y (Nov. 8, 2018)
• Tax Planning for Individuals Conference, Foundation for Accounting Education, New York, N.Y. (Nov. 5, 2018)
• “The Lender Management Case and Qualified Opportunity Funds,” New York Tax Study Group Meeting, New York, N.Y. (Oct. 25, 2018)
• “Tax Planning Under the Tax Cuts and Jobs Act of 2017,” New York City Bar Association, New York, N.Y. (Oct. 18, 2018)
• “The Proposed Section 199A Regulations and Multiple Trust Rules: What Estate Planners Need to Know,” Webinar, The American College of Trust and Estate Counsel (Oct. 17, 2018)
• 2018 Trust Symposium, Wilmington Trust, New York, N.Y. (Oct. 2, 2018)
• “Estate Planning and Carried Interest: Estate Tax Reduction Strategies for Private Equity and Hedge Fund Founders,” Webinar, Strafford (Sep. 5, 2018)
• Trust and Estates Tax Conference, NYU School of Professional Studies, New York, N.Y. (Jul. 19-20, 2018)
• Estate Planning Conference, NYSSCPA, New York, N.Y. (May 24, 2018)
• “Highlights of 2018 Heckerling Institute on Estate Planning,” Foundation for Accounting Education, New York, N.Y. (Mar. 1, 2018)
• “A Brave New World in Estate Planning,” New York State Bar Association, New York, N.Y. (Jan. 24, 2018)
• Trust and Estate Taxation Conference, Foundation for Accounting Education, New York, N.Y. (Dec. 7, 2017)
• “Estate Planning Strategies: The Top Ten List,” Webinar, New York City Bar Association (Nov. 29, 2017)
• Estate Planning Committee Meeting, NYSSCPA, New York, N.Y. (Nov. 16, 2017)
• “A Case Study in Celebrity Estates,” NYSSCPA, New York, N.Y. (Sep. 28, 2017)
• “U.S. Estate and Gift Taxation of Nonresident Aliens,” NYSSCPA, New York, N.Y. (Aug. 22, 2017)
• “Estate Planning and Carried Interest: Estate Tax Reduction Strategies for Private Equity and Hedge Fund Founders,” Webinar, Stafford (Aug. 1, 2017)
• Estate Planning Conference, NYSSCPA, New York, N.Y. (May 25, 2017)
• Yale Club Insurance Group, New York, N.Y. (Apr. 3, 2017)
• 2017 Heckerling Review, NYSSCPA, New York, N.Y. (Feb. 16, 2017)

Recognitions

• The Best Lawyers in America, Best Lawyers (2020-2024)
• Chambers High Net Worth – Private Wealth Law, New York (2020-2024); Private Wealth Law: Eastern Region, USA (2023-2024)
• New York Metro Super Lawyers, Thomson Reuters (2021)
• Top 25 Opportunity Zone Influencers, Opportunity Zone Magazine (2019-2021)

Boards, Memberships & Certifications

• American College of Trust and Estate Counsel (ACTEC), Fellow, Program Committee (2023)
• UJA Federation of New York, Trusts and Estates Lawyers Group, Chair (2019-Present)
• Foundation for Accounting Education (FAE), NYSSCPA, Trustee (2015-Present)
• Foundation for Accounting Education (FAE), NYSSCPA, President of Board of Trustees (2018-2019)
• Foundation for Accounting Education (FAE), NYSSPCA, Curriculum Committee, Chair (2016–Present)
• Certified Public Accountant (CPA)

Previous Work

• Hon. Joanna Seybert, U.S. District Court for the Eastern District of New York, Law Clerk
• Hon. John M. Cannella, U.S. District Court for the Southern District of New York, Law Clerk