Christiana Maria Lazo

Publications

Co-author, “Succeeding at the Pass: Succession Planning Strategies for Family Businesses,” New York Law Journal (September 10, 2023)

Co-author, Senior Powers of Appointment, Trusts & Estates Magazine (August 2020)

Co-author, Celebrity Estate Planning: Misfires of the Rich and Famous II, Probate & Property Magazine, Vol. 33 No. 3 (May/June 2019)

Author, Lessons Learned from the AG's Suit Against the Trump Foundation, The New York Law Journal (September 7, 2018)

Author, Adapt Globally Some Strategies for Domestic Fund Managers, Estate Planning Journal (WG&L) (September 2018)

Author, US Tax Reform Affecting Estate Planning for NRAs Holding US Situs Assets: Loss of the 30-Day Rule for CFCs, IBA Digital Content Taxes Committee Newsletter (August 30, 2018)

Co-author, Celebrity Estate Planning: Misfires of the Rich and Famous, Probate & Property Magazine, Vol. 32 No. 4 (July/August 2018)

Author, Tax Considerations in Estate Planning, contributing attorney to New York Business and Commercial Lexis Practice Advisor® Series

Co-Author, United States Chapter of The Global Guide to Trusts, A Systematic Analysis of the Legal Regime and Tax Treatment of Trusts in 21 Jurisdictions, edited by Jean-Marc Tirard, published by Academy & Finance (May 2017)

Co-Author, Comments submitted to Internal Revenue Service on Proposed Treasury Regulations and Temporary Regulations under IRC Sections 2014 and 6035 Regarding Basis Consistency, American Bar Association Section of Real Property, Trusts & Estate Law (June 23, 2016)

Presentations

Panelist, “Never Mistake Motion for Action: The Planning Considerations That Globally Mobile Clients Should Act Upon,” Private Client Forum Americas, Mexico, February 14, 2023

Speaker, Keep Your Goggles on the Toggle: Structuring and Planning with Non-Grantor Trusts, EPCNYC, March 9, 2022

Speaker, When the Stars do not Align: Estate Planning Mistakes Even Celebrities Make, FSP Institute, February 2, 2022

Panelist, Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through Indirect Skips, Strafford Publications, January 26, 2022

Presenter, Planning with Non-Grantor Trusts, Notre Dame Estate Planning Institute, October 21, 2021

Panelist, Form 3520: Reporting Foreign Trust Activities on U.S. Beneficiaries’ Income Tax Returns, Strafford Publications, October 18, 2021

Facilitator, Advising the Ever-Changing Client Roundtable, IBA Private Client Tax Committee’s 26th International Private Client Conference, March 3, 2021 

Panelist, Solving Modern Problems for Modern Trustees, STEP Cayman Wealth Structuring Week, January 19, 2021 

Panelist, Identifying and Repairing Form 709 Gift Tax and GST Return Reporting Errors, Strafford Publications, January 13, 2021

Panelist, Top 10 Estate Planning Techniques, New York City Bar Association, City Bar Center for CLE, November 17, 2020 

Panelist, Lunch and Learn: Post-Election Estate Planning Outlook for Year End, Estate Planning Council of New York City, Inc., November 10, 2020 

Panelist, Private Equity and Partnerships from the Private Client Perspective, IBA 2020 Virtually Together Conference, November 3, 2020

Speaker, For Better, For Worse, For Richer, For Poorer: Designing Trusts to Sustain the Long Haul, Duke University Estate Planning Conference, October 9, 2020

Panelist, Foreign Trust Challenges for U.S. Tax Professionals, Strafford Publications, August 6, 2020

Panelist, Estate Planning Issues to Consider RIGHT NOW!, Estate Planning Council of NYC, August 4, 2020

Co-panelist, Attorney-Client Privilege/Legal Professional Privilege in Tax Planning - UK and US Perspective, STEP, July 30, 2020

Co-presenter, Estate Planning Strategies in an Era of Low Interest Rates and Volatile Markets, ALI CLE, June 3, 2020

Panelist, “I Love You, You’re Fired: Managing Family Dynamics in Business Succession Planning,” Estate Planning Council of NYC, February 12, 2019.

Panelist, SCOTUS Kaestner Ruling on State Trust Income Taxation: Key Considerations for Trusts and Estates Counsel, Strafford Publications, October 1, 2019

Speaker, A Series of Unfortunate Events, or How to Avoid Them - Ethical Considerations for the Estate Planning Attorney, Wilmington Trust 2019 Trust Symposium, September 25, 2019

Panelist, Form 3520: Reporting Foreign Trust Activities on U.S. Beneficiaries’ Income Tax Returns, Strafford Publications, September 3, 2019

Co-panelist, Even More Estate Planning Misfires of the Rich and Famous, New York City Bar Association, City Bar Center for CLE, August 7, 2019

Co-panelist, Jurisdictional Options and Trends in HNW Movement, Transcontinental Trusts International Forum 2019, Bermuda, June 6, 2019

Presenter, International Tax Planning under the Tax Cuts and Jobs Act, Lawline December 14, 2018

Panelist, Calculating Foreign Trust DNI and UNI: Avoiding Throwback Tax on Undistributed Net Income, Strafford Publications, October 31, 2018

Panelist, Tax Planning under the Tax Cuts and Jobs Act of 2017, New York City Bar Center for CLE Programs, October 18, 2018

Panelist, Estate Planning: Misfires of the Rich and Famous, New York City Bar Association, City Bar Center for CLE, August 8, 2018

Panelist, Wealth Planning in Multi-Jurisdictional and Cross Border Context, 2018 MLWM International Symposium, May 17, 2018

Speaker, International Market Opportunities, Part I: The New Frontier, 2018 AALU Annual Meeting, April 29, 2018

Panelist, Avoiding Crummey Power Mistakes in Drafting Trust Documents, Strafford Publications, January 31, 2018

Panelist, IRC 645 Election: Estate Planning for Qualified Revocable Trusts in Taxable Estates, Strafford Publications, January 16, 2018

Presenter, Estate Basis Consistency Rules & Reporting Requirements: The Basis of (Almost) Consistently Fun Considerations for Fiduciaries, Beneficiaries and Their Advisers, for MyLaw CLE and Wolters, Kluwer, November 6, 2017

Panelist, IRC 2513 Gift-Splitting Rules: Identifying Gifts Requiring Non-Pro Rata Allocations, Strafford Publications, September 13, 2017

Panelist, IRC 645 Elections for Qualified Revocable Trusts: Mastering the DNI Separate Share Calculation Rules, Strafford Publications, June 8, 2017

Panelist, Estate Planning: Misfires of the Rich and Famous, New York City Bar Association, City Bar Center for CLE, July 27, 2017

Panelist, Repairing Gift Tax and GST Return Reporting Mista es, Strafford Publications, May 15, 2017

Panelist, Estate Basis Consistency Rules for Fiduciaries: Navigating Reporting Requirements and Distribution Strategies, Strafford Publications, February 7, 2017

Panelist, Avoiding Crummey Power Mistakes in Drafting Trust Documents, Strafford Publications Inc., October 4, 2016

Presenter, "Charitable Lead Trusts: The 'Other' Hurdles," PPGGNY - Planned Giving Day 2015, May 28, 2015, New York, New York

Shortlisted, Citywealth Powerwomen Awards (USA), 2024

Euromoney, Best of the Best USA Expert Guide 2022, Trusts and Estates

Private Client Global Elite Directory, 2022–2023

Best Lawyers, Trusts and Estates, 2021–2023

Chambers & Partners, High Net Worth, New York: Private Wealth Law, Band 4 2022–2023 and Up and Coming, 2020–2021

Spear's Legal and Tax & Offshore, US East Coast Tax & Trust Lawyers, 2019–2023

Fellow, American College of Trusts and Estate Counsel

STEP Member 

American Bar Association

New York State Bar Association

New York City Bar, Member of Estate and Gift Taxation Committee