KEVIN MATZ is a Partner with ROY M. ADAMS & ASSOCIATES PLLC, and Of Counsel to CONSTANTINE CANNON LLP, where his practice is principally devoted to domestic and international estate and tax planning. Mr. Matz was previously an associate in the Private Clients Group of White & Case LLP in its New York City office. His practice primarily involves advising high net worth individuals with respect to wealth transfer planning (including for private investment fund managers and real estate entrepreneurs); will and trust drafting; gift, estate, income and generation-skipping transfer tax planning; charitable gift planning; probate proceedings and estate administration; and associated litigation.

Mr. Matz has also advised clients on entity and succession planning, including the use of family limited partnerships ("FLPs"); the use of grantor retained annuity trusts ("GRATs"); transfers to irrevocable trusts involving complex valuation issues ("IDGTs"); qualified personal residence trusts ("QPRTs"); irrevocable life insurance trusts ("ILITs"); and the use of charitable remainder trusts ("CRTs"), charitable lead trusts ("CLTs") and private foundations to further both family planning and philanthropic objectives.

Mr. Matz has written and spoken extensively about the use of family limited partnerships and various gifting techniques, and has been frequently cited in the professional literature (including at the Heckerling Institute on Estate Planning) for his innovative solutions and analysis.

In addition, Mr. Matz has substantial experience as a litigator in fiduciary, commercial and tax-related matters.

In the international arena, Mr. Matz has advised numerous US and foreign individuals on structuring plans to achieve a wide range of international tax and estate planning goals.

Publications
"Practitioners Weigh in on 2 Percent Floor Debate," Trusts and Estates, at 40 (July 2008).

"Resolving the Mismatch of Estate Inclusion Value and Deduction Value," 35 Estate Planning 7, at 14 (July 2008).

"Knight's Decided. Now What?," Trusts and Estates, at 62 (March 2008).

"Estate Planning Strategies for Private Equity Fund Managers," 34 Estate Planning 11, at 18 (Nov. 2007).

"Special Concerns in FLP Planning Where Both Spouses are Living," 34 Estate Planning 1, at 16 (Jan. 2007).

"Practical Strategies for Funding a Child's College Education," 33 Estate Planning 6, at 22 (June 2006).

Principal author of the New York City Bar Association's comments, and supplemental comments, to the Internal Revenue Service concerning the proposed Section 67(e) "2 Percent Floor" regulations, October 2007 & June 2008.

Principal author of the New York City Bar Association's comments, and supplemental comments, to the United States Department of Treasury and the Senate Finance Committee requesting technical corrections to certain provisions of the Pension Protection Act of 2006 relating to charitable gifts of fractional interests in tangible personal property (such as works of art), December 2006 & January 2007.

Principal author of the New York City Bar Association's comments, and supplemental comments, to the United States Department of Treasury concerning the Circular 230 Treasury Regulations, May & June 2005.

Spoke and wrote course materials on "Charitable Giving Provisions of the Pension Protection Act of 2006" for New York City Bar Association continuing legal education program, March 2007.

Spoke and wrote course materials on "Basic Estate Planning and Administration" for New York City Bar Association continuing legal education program, November 2006.

Chairman of New York City Bar Association continuing legal education program on the income taxation of trusts and estates, editor of coursebook, and spoke and wrote course materials on various fiduciary income tax topics, June 2006.

Spoke on "Gifting Techniques and Gifts to Minors" and "The Circular 230 Treasury Regulations" for New York State Bar Association continuing legal education program, October 2005.

Spoke on "Revocable Trusts" and "The Circular 230 Treasury Regulations" for New York State Bar Association continuing legal education program, June 2005.

Spoke on "State Fiduciary Income Taxation" at the Annual Spring Tax Day of the Committee of Banking Institutions on Taxation, April 2005.

"ERISA's Preemption of State Tax Laws," 61 Fordham L. Rev. 401, 1993
Notes and Articles Editor, Fordham Law Review, 1992-1993.

Bars and Courts
New York State Bar, 1994
New Jersey State Bar, 1994

Clerkships
The Honorable John M. Cannella, US District Court for the Southern District of New York
The Honorable Joanna Seybert, US District Court for the Eastern District of New York

Education
LLM, Taxation, New York University School of Law, 1996
JD, Fordham University School of Law, Notes and Articles Editor, Fordham Law Review, 1993
BS, Herbert H. Lehman College, 1986

Professional Associations and Memberships
New York City Bar Association, Estate and Gift Tax Committee and Non-Profit Organizations Committee
Other Professional Licenses
Certified Public Accountant, New York State