Fiduciary Income Tax 101 2026

Mr. Strauss is a partner with the Lehigh Valley law firm Gross McGinley, LLP, with offices in Easton, Allentown, and Stroudsburg, where he focuses his practice on Estate Planning, Estate Administration, and Orphans’ Court litigation. He received his B.A. from Syracuse University in 1987 and his J.D. from the Western New England School of Law in 1989. Mr. Strauss is a member of the Lehigh and Carbon County Bar Associations as well as the Pennsylvania Bar Association (member: PBA Elder Law Section and Real Property, Probate and Trust Law Section: Vice President Probate Trust Division 2012-2014, Section Chair 2014-2015) and Lehigh Valley Estate Planning Council. Eric is an elected fellow of The American College of Trust and Estate Counsel (ACTEC). He has authored numerous articles and frequently lectures to community and professional groups, including the National Business Institute and Pennsylvania Bar Institute, on the topics of estate planning, estate administration, trust administration, fiduciary income tax, Pennsylvania Inheritance Tax, Federal Estate Tax, and related areas. He also devotes time to community organizations including the Allentown YMCA-YWCA, Board of Directors (President 1997-1998), Trustee (1999-present); Lehigh County Senior Center, Board of Directors(2003-2009) and Trout Unlimited.

Jere Doyle is a Senior Director and an estate planning strategist for BNY Wealth. He has been with the firm since 1981. Jere provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. Jere is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. He formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. Jere is the co-author of Income Taxation of Trusts and Estates, a law school casebook published in 2023 by Carolina Academic Press. He is also the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, a contributing author of Drafting Irrevocable Trusts in Massachusetts, all published by Massachusetts Continuing Legal Education, a reviewing editor of the 1041 Deskbook published by Practitioner’s Publishing Company and a contributing columnist for Estate Planning Review – The Journal published by Wolters Kluwer and a member of its Editorial Board. Jere is an adjunct professor of law in the Graduate Tax Program at Boston University School of Law teaching courses in Exempt Organizations, Tax Aspects of Charitable Giving, Income Taxation of Estates and Trusts and the Tax Aspects of Marital Dissolution. Jere received a LL.M. in banking law from Boston University Law School, a LL.M. in taxation from Boston University Law School, a Juris Doctor from Hamline University Law School and a BS in accounting from Providence College. He is a Fellow of the American College of Trust and Estate Counsel (ACTEC). He served as president of the Boston Estate Planning Council and as a member of its Executive Committee and was a 20-year member of the Executive Committee of the Essex County Bar Association. He is also a member of the steering committee for the American Institute of Certified Public Accountants Advanced Estate Planning Program. He was named as the “Estate Planner of the Year” in 2009 by the Boston Estate Planning Council. In 2011 he was elected to the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner® (Distinguished). He has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC, Bloomberg, Yahoo! Finance and CNN.