Trust & Taxes (2)

Estate Planning Essentials & the 2025 Exemption Sunset

In Part 1 of our Trusts and Taxes miniseries, led by Leanne Broyles, Esq. and Sean McQuarrie, CPA, and moderated by Rebecca Sheppard, Esq., we explored the basics of Estate Planning and upcoming changes in the Federal Estate Tax Exemption.

Part 2 of this program will take a deeper dive into different types of irrevocable trusts and their uses in estate and tax planning and other ways to plan for the potential sunset of the TCJA.


About the Speakers

Leanne Broyles

Leanne Broyles focuses her practice on estates and trusts for individuals. Leanne works with clients to develop and implement customized estate and asset protection plans. She advises and assists clients serving in fiduciary capacities with navigating the administration of trusts and estates. Leanne is a member of the American Bar Association, the Maryland State Bar Association, the Anne Arundel Bar Association and the Estate and Trust Section Council for the MSBA. She is an affiliate member of the Society of Trust and Estate Practitioners as well as a participant in the Mid-Atlantic Fellows Institute of the American College of Trust and Estate Counsel. Leanne previously served as Co-Program Chair of the Anne Arundel County Estate Planning Council.

Sean McQuarrie

Sean McQuarrie is a Certified Public Accountant specializing in estate and trust taxation as well as planning and compliance for high-net-worth individuals. His range of expertise also includes dealings with private foundations, gift and generation-skipping transfer taxation, charitable giving and other estate planning matters. Sean is known by clients and colleagues alike for his reliability, positive attitude, and calm, approachable demeanor. His goal is to reduce client stress through exceptional service and careful attention to a client's needs.

Rebecca Sheppard

Rebecca Sheppard is a tax attorney and a Partner in the Special Credits practice group at Frost Law. Over the last two years, Rebecca has used her background in government practice to work with business clients across the country in helping them secure government funding from PPP, EIDL, and the Employee Retention Credit (ERC). Unlike many other tax professionals, Rebecca has used her tax and legal background to closely follow the legislative changes and relief programs, giving her a thorough understanding of the complexities of how businesses from all industries can maximize their claims for refundable tax credits. Her efforts have allowed her to recover significant refunds for many small and medium-sized businesses around the country.