Business Owners and Estate Planning:
The Role of Trusts


Business Owners and Estate Planning:
The Role of Trusts

Sale of a business is a complicated process.  This presentation provides a high level overview of issues to be addressed to reduce the impact of income, capital gains and estate taxes when selling a business, with a particular focus on what kind of trust structures are available for this purpose.  The presentation also reviews the fiduciary responsibilities of a trustee of a trust utilized as part of a business owner’s sale strategy and reviews considerations in selecting a trustee, including comparing a corporate fiduciary vs. a private fiduciary.


Learning Objectives

  • To understand what steps a business owner may take prior to a sale of a business.
  • To understand planning options available to business owners and timing of events, including the creation and funding of various trust structures.
  • To understand pros and cons of using a corporate trustee.


About the Presenters:

Learn from industry experts, Alla Kutz, Fiduciary Specialist- Senior Wealth Manager, BNY Mellon, and Elizabeth Glasgow, Esq., Partner, McDermott, Will and Emery.

Meet the Presenters


Thank you to our Sponsor:

JCF Logo Colo

This meeting will be held at The Jewish Community Foundation.

Address:  6505 Wilshire Blvd., Los Angeles, CA 90048


The EPI Local Chapter is different than other groups because it brings together a diverse group of professionals from a wide range of specialties that can naturally work collaboratively on exit planning, succession planning, value growth, transaction or any engagement from both sides of the equation. The chapter meets regularly to network, reconnect, grow knowledge, and sharpen their skills with a common goal: Change the outcome for transitioning business owners. Make plans to join us for future events and connect with the local leadership by visiting

About the Presenters

Alla Kutz

Alla Kutz

Fiduciary Specialist- Senior Wealth Manager, BNY Mellon


Elizabeth Glasgow, Esq.

Elizabeth Glasgow, Esq.

Partner, McDermott, Will and Emery



Continuing Education

This meeting qualifies for the following continuing education credits:

One (1) MCLE credit

One (1) CPE hour

One (1) CFP® credit

NOTE: Proper documentation must be collected and submitted to qualify for continuing education. For questions regarding awarded continuing education credits, please contact Josh Koza at