This program is eligible for 1 hour of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 1.2 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules.
Overview
After the new tax law, income tax planning will often be more important than estate and gift tax planning. This session will consider the requirements of the income tax law and the best strategies to follow for a variety of grantor trusts, including revocable, ILITs, IGTs, SLATs and QPRTs, and trusts that hold S corporation stock, after the grantor dies.
Recorded in February 2026.
Faculty
Michael F. Rogers, Esq.
Mr. Rogers is a graduate of Temple University’s Beasley School of Law. He holds Juris Doctor and Master of Laws (Taxation) degrees. He also holds an M.B.A, degree from Drexel University. He is a Certified Public Account (currently inactive license.) Mr. Rogers practice for approximately 40 years has focused on Estate Planning and Administration, and Business and Tax Planning and Counseling. Michael is a Past President of the 2,000+ member Montgomery Bar Association. He is a Past President of the Montgomery Bar Foundation and is the Treasurer and a Director of the Montgomery Child Advocacy Project (MCAP.) He is a member of the American Bar Association, and for many years was a member of the Pennsylvania Bar Association’s House of Delegates.
Dennis C. Reardon, Esq.
Mr. Reardon is the founder of Reardon & Associates, LLC, a law firm in Wayne. He specializes in tax matters related to estate, business and compensation planning. The firm’s clients generally are family owned businesses, professionals, executives, and fiduciaries or beneficiaries of trusts and estates. Additional areas of specialty include estate administration; representation regarding business transactions, including sales and purchases of businesses; shareholder matters; buy-sell agreements; S Corporation and LLC planning; and life insurance planning. Mr. Reardon has spoken on tax and insurance planning topics at meetings of: The American College of Trust and Estate Counsel (Seminar at Annual Meeting); The American Institute of Certified Public Accountants Employee Benefits Conference; the Million Dollar Round Table; the Association for Advanced Life Underwriting; the Washington State Bar Association and Seattle Planning Council; the New York City Estate Planning Council; CLU Institutes and American College meetings; various PBI meetings, including the Estate Planning Institute since 2006; and other professional groups throughout the United States. Mr. Reardon wrote three colums per year from 2002 through 2023 on “Estate Planning Strategies” for the Journal of Financial Service Professionals. He is the author of S Corporations: Estate, Business and Compensation Planning (1992), and Working with S Corporations (1996, 2001), publications of the National Underwriter Company. His articles have also appeared in the Estates, Gifts and Trusts Journal; Estate and Financial Planners Quarterly; and other professional publications. He also developed the course materials and had been an instructor for many years for the Insurance Concepts course that was part of the Tax Management Seminars offered by KPMG Peat Marwick to its professional staff. Mr. Reardon is a graduate of the University of Connecticut (B.A.); Western New England College, School of Law (J.D.); Temple University (LL.M., Taxation); and has earned the designations of Chartered Life Underwriter (CLU) and Chartered Financial Consultant (ChFC) from the American College. He is a Fellow of the American College of Trust and Estate Counsel and a member of its Business Planning Committee, and is the chairman of its Life Insurance Subcommittee. Mr. Reardon is a member of the Philadelphia, Pennsylvania, and American Bar Associations. He is a past president of the Delaware County Estate Planning Council and the Attorney/CPA Forum of Delaware County, and is also a member of the Philadelphia Estate Planning Council. He has been designated a Pennsylvania Super Lawyer® every year since 2009 and has received an AV® Peer Review Rating by Martindale Hubbell®.

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