USA – CONNECTICUT Trends and Developments
Trends and Developments Contributed by: William Kambas, Lawton Leung and Samantha Kopf Withers
Withers is an international law firm with offices in the US, the UK, Europe, Asia and the Caribbean. It is one of the world’s most sought-after firms for privately held capital, particularly among multi-generational, high net worth and ultra-high net worth individu- als and families, to service their sophisticated legal needs. Withers specialises in tax, trust and estate planning, litigation, employment, family law, corpo- rate transactions and other legal issues for individu- als. It is highly regarded in all aspects of traditional
private wealth law, and especially for its highly quan- titative approach to practising and servicing clients. The innovative lawyers customise, develop and im- plement sophisticated investment tools, planning techniques, financial models and systems that trans- fer content into relatable and easy-to-use ideas. The authors would like to thank attorneys Carly Leifken and Hillary Browning for valuable research and con- tributions to the preparation of this guide.
Authors
William Kambas is a US tax lawyer and partner at Withers. He has extensive experience with US federal, state and international income, estate and trust taxation, including establishing and working with family
Lawton Leung is a partner on the private client and tax team at Withers, focusing on domestic and international tax, trust and estate planning for high net worth individuals and their families. He regularly
offices, private trust companies and family investment partnerships. Bill has participated in numerous speaking engagements, industry memberships and publications, including being a guest lecturer at several prestigious institutions. He is a member of the Advisory Board of The UHNW Institute, a Fellow of the American Bar Foundation and a Fellow of the American College of Tax Counsel.
advises donors on planned giving structures and counsels public charities, private foundations and other tax-exempt organisations on formation, tax and regulatory matters. He has particular experience in advising fiduciaries on the estate administration process, especially on post-mortem estate planning and charitable deduction issues. Lawton earned his LLM degree in taxation from New York University School of Law, his JD degree from Boston College Law School and his AB degree from Dartmouth College.
Samantha Kopf is an attorney in the private client and tax team at Withers, focusing on tax and estate planning for high net worth individuals and their families. She is admitted to the Bars of the State of New York and the
State of Connecticut. She received a JD (summa cum laude) from Pace University School of Law, an Advanced Professional Certificate in Estate Planning from New York University School of Law and a BA from Columbia University, Barnard College, where she studied economics. Prior to joining Withers, Samantha was a law clerk for the US Bankruptcy Court and the State of Connecticut Superior Court.
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