Attorneys

Kevin Matz

KEVIN MATZ is the managing attorney of Kevin Matz & Associates PLLC, with offices in Midtown Manhattan and White Plains, New York, where his practice is principally devoted to domestic and international estate and tax planning, estate administration and related litigation. Mr. Matz earned his J.D. from Fordham University School of Law (where he was a Notes & Articles Editor of the Fordham Law Review) and his LL.M. in Taxation from New York University School of Law, and was a senior associate in the private clients group of White & Case LLP and a Partner at a medium-sized law firm in Midtown Manhattan prior to starting his own law firm in 2009.  He is a Fellow of the American College of Trust and Estate Counsel (“ACTEC”), and a member of the New York City Bar Association, the New York State Bar Association and the New York State Society of Certified Public Accountants (the “NYSSCPA”), among other professional organizations, and has helped to draft several of the City Bar’s, the State Bar’s and the NYSSCPA’s comment letters to both the United States Department of Treasury and the New York State legislative and executive branches.

Mr. Matz has written and spoken extensively about the use of family limited partnerships and various other leveraged transfer techniques, as well as estate planning strategies for groups ranging from private equity fund managers to professional athletes, 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 is the co-author of two estate planning treatises, Manning on Estate Planning (Practicing Law Institute 2014), and Estate Planning for Professionals – Understanding What is Needed for Estates of Any Size (Cannon Financial Institute 2009), and is a certified public accountant, in which connection he is currently the Chairman of the Estate Planning Committee of the NYSSCPA, a past Chairman of the NYSSCPA’s Entertainment, Arts and Sports Committee, and currently a member of both the NYSSCPA’s Board of Directors and the Foundation for Accounting Education’s Board of Trustees.  Further, Mr. Matz currently serves as Vice Chair of the UJA-Federation of New York Lawyers Division Trusts & Estates Group and is also a member of its Accountants Executive Committee.

Mr. Matz may be contacted at 914-682-6884 or kmatz@kmatzlaw.com.

 

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

Fellow of the American College of Trust and Estate Counsel (ACTEC)

New York City Bar Association, Member of:

  • The Estate and Gift Tax Committee;
  • Trusts, Estates and Surrogate’s Courts Committee;
  • Non-Profit Organizations Committee

New York State Bar Association

American Bar Association

New York State Society of Certified Public Accountants, Member of:

  • Chair of the Estate Planning Committee;
  • Chairman of the Entertainment and Sports Committee (2011-2013);
  • Family Office Committee;
  • International Taxation Committee;
  • Trust and Estate Administration Committee;
  • Industry Oversight Committee; and
  • Society of Trust and Estate Practitioners (STEP)

Books and Treatises

  • Manning on Estate Planning (Practicing Law Institute 2014)
  • Estate Planning for Professionals – Understanding What is Needed for Estates of Any Size (Cannon Financial Institute 2009)

Articles

  • “Fighting the Good Fight for New York Estate Tax Reform, What Happened (and Did Not Happen) with the New York Estate Tax in the 2015-2016 New York State Fiscal Year Budget, and Next Steps,” April 2015
  • “An Estate Planning World in Which Dispositive Objectives, State Tax Laws and Income Taxes Now Predominate For All But The Top 0.2% -- A View from the Audience At Heckerling (2015),” February 2015
  • “ Introducing the New York Throwback Tax,” December 2014
  • “To Live and Die in New York (the Tax Department’s Sequel): The New York State Tax Department’s Guidance on the 2014 New York State Estate Tax Law Changes,” October 2014
  • “IRS Guidance on the 2-Percent of AGI Floor for Trusts and Estates: The Final Regulations under IRC § 67(e),” September 2014
  • “To Live and Die in New York: A Review of the Recent New York Tax Law Changes Affecting Estate Planning and Trusts,” Trusts & Estates/WealthManagement.com, April 2014
  • “U.S. Estate and Gift Taxation of Nonresident Aliens,” March 2014
  • “Will the New York Estate Tax System Be Turned Upside Down? -- Aspects of Governor Cuomo’s Budget Bill That Affect Estate Planning and Trusts,” Tax Stringer, February 2014
  • “The Estate Planning World Has Been Turned Upside Down By ATRA -- A View from the Audience at Heckerling (2014),” Trusts & Estates/WealthManagement.com, February 2014
  •  “2013 Year-End Tax and Estate Planning Opportunities,” November 2013
  • “The Obama Administration’s Fiscal Year 2014 Tax Proposals That Pertain to Estate Planning,” May 2013
  • “A View from the Audience at Heckerling (2013)”, WealthManagement.com, February 2013
  • “So What Does It Mean To Have a "Permanent" Estate and Gift Tax System Anyway? -- Estate Planning in 2013 and Beyond”, Tax Stringer, February 2013
  • “Estate Planning Opportunities During 2012 Before the Clock Strikes 2013 - Use It or Lose It?”, Tax Stringer, April 2012
  • “U.S. Estate and Gift Taxation of Nonresident Aliens”, CPA Journal, April 2012
  • “What Estate Planners and Their Clients Should Know About The Tax Relief Act of 2010,” Tax Stringer, March 2011
  • “A View from the Audience at Heckerling,” Trusts and Estates (Online Version), February 2011
  • “Buy-Sell Agreements and Their Role in Business Succession Planning,” American Bar Association, 2011
  • “The Top 10 Estate and Tax Planning Ideas Before The End of 2010,” Tax Stringer, December 2010
  • “Death and Taxes: What Might Benjamin Franklin Say About Them Today,” Tax Stringer, October 2010
  • “Successor Trustee Liability: What You Must Know Before Accepting a Fiduciary Appointment,” Trusts & Estates, March 2010
  • “Play Ball! Estate Planning for professional athletes? Here’s your rulebook,” Trusts and Estates, at 21 (June 2009)
  • “Income Taxation of Trusts & Estates,” New York City Bar Association, June 2009 (also chairman and speaker at NYC Bar CLE program on this subject)
  • “Now You See It, Now You Don’t – Resolving the Valuation Whipsaw in Estate Planning with FLPs and LLCs,” The 67th Institute on Federal Taxation Conference of New York University School of Law (Matthew Bender & Co. 2009)
  • “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)
  • "ERISA's Preemption of State Tax Laws," 61 Fordham L. Rev. 401 (1993)

Comments to Internal Revenue Service

  • Principal author of the New York City Bar Association’s comments to the Internal Revenue Service on the IRS’s proposed revenue ruling on private trust companies, November 2008
  • 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

Other Professional Licenses

  • Certified Public Accountant, New York State

Kadeen Wong

KADEEN WONG joined Kevin Matz & Associates PLLC in 2012 after first interning with the firm while in law school. Her practice involves estate planning, trust and estate administration and related tax matters. She earned her BA in Childhood Education from Concordia College in Bronxville, New York where she was a member of the honors program and graduated magna cum laude. She received her Juris Doctor in 2012 from Pace University School of Law. While at Pace, Mrs. Wong received the Julian Hyman Memorial Scholarship for Trusts and Estates, as well as Pace’s Diversity Scholarship. She competed in the 2012 National Student Trial Advocacy Competition, and was an active member of the Unemployment Action Center (UAC) where she has successfully represented indigent clients seeking unemployment benefits. Mrs. Wong also worked with Pace Women’s Justice Center as a student attorney representing victims of domestic violence in legal proceedings and finding safe shelters.

Mrs. Wong’s experiential learning ranges from interning in Busan, South Korea with Sung Jin Geotec Co. to working for New York State Supreme Court, New York State Judicial Institute, New York City Criminal Court, and as a legal intern with Seham, Seham, Meltz & Petersen’s immigration department.

Previously Mrs. Wong worked as a certified teacher for New York State Department of Education and as a New York State licensed real estate agent.

Mrs. Wong can be contacted at 914-287-0700 or kwong@kmatzlaw.com | LinkedIn

Bars and Courts

New York State Bar, 2013
New Jersey State Bar, 2012

Education

JD, Pace University School of Law, 2012
BA, Concordia College, 2007, magna cum laude
Borough of Manhattan Community College, Phi Theta Kappa National Honor Society

Professional Association and Memberships

New Jersey State Bar Association, New York State Bar Association, Westchester County Bar Association, Westchester Women’s Bar Association

Other Professional Licenses

New York State Department of Education initial board certificate in childhood education