Estate Planner’s Day 2026
Jordon Rosen, Belfint, Lyons & Shuman, P.A.
Theresa De Leon, Arden Trust
Panelists: Rachel Sass, Northern Trust; Ana Perez Arrieta, Bogutz and Gordon; Bridget O’Brien Swartz, Mission Management & Trust; Nicole Meade Jensen & Sarah Heisler Singer, Providia Partners
Susan T. Bart, Arentfox Schiff LLP
Estate Planning for the 99% of Us - Jordon Rosen
This course will review the various reasons why the modest estate owner still needs to plan. It will cover various post-mortem administrative and trustee elections including when and how to elect portability. We will also cover the filing of the decedent's final 1040 and the initial fiduciary return for the estate along with related elections as well as elections when the decedent is an S corporation shareholder or partner at the time of death.
The goals of the course are -
- To make the participant aware of the critical need for estate planning for those under $14 million of assets.
- To make the participant aware of the various post-mortem elections available to the estate and trustee during the administration of the estate.
- To make the participant aware of the pros and cons of making the portability election and understanding the mechanics of filing a timely and complete election.To make the participant aware of the various post-mortem elections when filing the decedent's final income tax return, especially when they were an S corporate
Panel Discussion- Fiduciaries: What makes them unique and their stories to learn from - Moderator: Theresa De Leon with panelists: Rachel Sass, Northern Trust; Ana Perez Arrieta, Bogutz and Gordon; Bridget O’Brien Swartz, Mission Management & Trust; Nicole Meade Jensen & Sarah Heisler Singer, Providia Partners
529 Accounts: Not Just for College Anymore - Susan T. Bart
Section 529 was passed 30 years ago and many of your clients have 529 accounts. The statute has been amended numerous times, each time expanding its scope but adding new complexities. Proposed regulations were issued 18 years ago, but we still await final regulations. We will cover the rules for using 529 accounts, the taxation of 529 accounts, and the most frequent mistakes made in using 529 accounts. We will also discuss provisions for 529 accounts that should be included in estate planning documents and how to use 529 accounts inside of trust wrappers. Time permitting, we will also cover additional advanced topics such as creditor rights, divorce and qualification for Medicaid.
About Jordon Rosen
With over 43 years of accounting experience, Jordon N. Rosen, CPA, MST, AEP® (Distinguished) is a former Director and shareholder at the Wilmington, Delaware CPA firm of Belfint, Lyons & Shuman, where he headed the firm’s estate and trust practice and provided estate, trust and income tax consulting and compliance services to the firm’s higher net worth clients and business owners. He also served as Director of Tax Practice Quality Control for the firm, providing oversight of the firm’s adherence to its risk management policies.
Mr. Rosen is a past President of the National Association of Estate Planners and Councils (NAEPC), which in 2020 inducted him into the Estate Planning Hall of Fame. He has also served as president of the Delaware Estate Planning Council and the Chester County, PA Estate Planning Council. Mr. Rosen is the past Chair of the Tax Committee of the Delaware State Chamber of Commerce, is a past member of the AICPA Trust, Estate and Gift Technical Resource Panel and Tax Reform Resource Task Force, as well as a member of the editorial board of Thomson Reuters Focus publication and has served as chairperson of the Nemours Planned Giving Committee. He is the 2025 recipient of the AICPA Sidney Kess Award for significant and outstanding contributions in tax and financial planning.
About the Pannel
Moderator Theresa de León is the EVP, National Director of Sales. She has over 20 years of Management and Sales Leadership, focused on developing strong partnerships and teams, dedicated to providing an exceptional client experience. Theresa joined Arden Trust in 2022.
At Arden, Theresa is driving the strategy for growth by broadening and deepening relationships with Advisors across the country, establishing an exceptional advisor experience and building strong partnerships with RIA and brokerage firms, centers of influence, and Kestra holdings-associated partners.
Previously, Theresa served as the National Director for Personal Wealth Management for Comerica Bank specializing in providing trust, investments, and other solutions for high-net-worth clients. Prior to that she was the Sr. Managing Director/Eastern Region in PNC’s Wealth Management Group.
Theresa received her Juris Doctor from NY Law School, her master’s in accounting from NYU, Stern School of Business Administration, and her Bachelor of Arts in Economics from Yale University.
Theresa and her husband reside in Heath, Texas, where they enjoy playing golf and boating.
About the Panelests
Ana Perez-Arrieta is a Fellow in the American College of Trust and Estate Counsel, a Certified Specialist in Estate & Trust Law by the State Bar of Arizona, and a Certified Elder Law Attorney by the National Elder Law Foundation. She has practiced law for 20 years and has been with Bogutz & Gordon, P.C. since October 2011, after practicing law for six years with Snell & Wilmer in Tucson. Her practice is concentrated in the areas of estate planning, probate, trust administration, and guardianships and conservatorships. Ana earned her B.A. in Psychology & Italian from the University of Virginia in 2000 and her J.D. from the University of Notre Dame Law School in 2005. In 2010, Ana was named one of the Arizona Daily Star’s “40 Under 40.” She served as Chair of the State Bar of Arizona Probate & Trust Section Executive Council during the 2013-2014 term, is a past president of the Southern Arizona Chapter of the Arizona Women Lawyers Association, and a former member of the Estate and Trust Advisory Commission for the State Bar of Arizona, the Morris K. Udall Inn of Court, and the Steering Committee for the Women’s Foundation of Southern Arizona. Currently, Ana is a Board Member of the Southern Arizona Estate Planners Council.
Rachel M. Sass is a Vice President and Relationship Advisor in the Tucson office of Northern Trust. She has spent her entire career advising successful individuals and families on the preservation of wealth. Rachel has extensive experience in estate, tax, and business planning. She is well- versed in developing estate plans in a wide variety of circumstances, from simple plans to complex plans for high-net-worth individuals and families. She understands that the big picture must be looked at for long-term planning—including assisting business owners with developing succession plans, incorporating established charitable giving plans, and creating lasting family structures for generational wealth.
Prior to joining Northern Trust, Rachel was an Associate Attorney at Rimon, P.C. and Snell & Wilmer, L.L.P., where her practice concentrated in estate and tax planning, probate and trust administration, and business law.
Rachel graduated summa cum laude and with honors from the University of Arizona in 2013 with her bachelor’s in political science, and later graduated cum laude from the University of Arizona, James E. Rogers College of Law in 2018.
Rachel is a member of the Southern Arizona Estate Planning Council and State Bar of Arizona. Rachel is a former Miss Arizona United States and enjoys serving her community. She is a graduate of the Greater Tucson Leadership LEAD program, Class of 2021, and serves on the Board of Directors of Southern Arizona Estate Planning Council and Greater Tucson Leadership.
About Susan Bart
Susan T. Bart is a partner in the Private Clients, Trusts & Estates Group of the Chicago office of ArentFox Schiff LLP. She focuses her practice in the areas of estate and gift tax planning, including charitable planning, generational wealth transfer and closely-held business planning; estate and trust administration; and fiduciary counsel.
Susan is recognized in Band 1, Chambers High Net Worth Private Wealth Law Illinois (2024; ranked for 9 years) and Central Region (2024; ranked for 2 years). She is recognized by Illinois Super Lawyers as one of Illinois’ Top 10 Attorneys in all practice areas (2024-2025); Top 50 Women Attorneys (2020-2025 and other years) and one of Illinois’ Top 100 Attorneys (2023-2025). Susan is also named in the Illinois 2021 edition of The Best Lawyers in America as the Lawyer of the Year in Closely Held Companies and Family Businesses Law, and as a Best Lawyer in many years. In 2017, Susan was named a National Law Journal Divorce, Trusts and Estates Trailblazer. Susan was named the Best Lawyers’ 2011 Chicago Trusts and Estates Lawyer of the Year. Susan was the recipient of the 2013 Austin Fleming Award from the Chicago Estate Planning Council; this Award is presented annually to a person highly regarded by practicing estate planners for his or her expertise in the field and who has made a significant contribution to the improvement of estate planning practices.
Susan was co-chair of the drafting subcommittee for the Illinois Trust Code, which become effective January 1, 2020 (Chicago Bar Association, Trust Law Committee). She was the Reporter for the Uniform Law Commission Trust Decanting Act. She is a Fellow of The American College of Trust and Estate Counsel (ACTEC), former Chair of ACTEC’s Estate and Gift Tax Committee, former Regent, former State Chair for Illinois and a former editor of the ACTEC Journal. She is a member and former Chair of the Trusts and Estates Section Council of the Illinois State Bar Association. Susan is also a member and former chair of the Trust Law Committee of the Chicago Bar Association. Susan is a member of the Chicago Estate Planning Council.
She co-authored the book Estate Planning Forms and Commentary: Powers of Attorney, Advance Directives, Premarital Agreements, and Guardianships, which was published by IICLE (2016; 2022). She also authored the book Education Planning and Gifts to Minors (also published by IICLE (2004; revised 2009) and has written numerous articles. Ms. Bart earned a Juris Doctor degree, magna cum laude (Order of the Coif), in 1985 from the University of Michigan Law School where she was Articles Editor of the Michigan Law Review.
SAEPC Member - $285
Non-Member - $385
Thank you to our Estate Planners Day Sponsors
Non-Member + SAEPC Membership Jan 2026 - June 2026 $465
Cancellation policy
Cancellation by 1/2/26 — Refund minus $100
through 1/2/26, a registration may be transferred to another person for $60 plus any applicable difference in fees.
After 1/15/26, no refunds or transfers
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