Howard-Potter to Speak on Gift Tax Returns at 2026 ABA Tax Meeting
Pryor Cashman Partner Erica Howard-Potter, a member of the Private Client Group and Trusts + Estates Practice, will be speaking at the American Bar Association Section of Taxation 2026 May Tax Meeting.
The program, titled “HEMS: Help Explain My Standard – Interpreting and Applying Ascertainable Distribution Standards,” will explore the health, education, maintenance, and support (“HEMS”) standard commonly used in trust agreements. The session will examine how this standard is interpreted under federal statutes and state law, and how its application can significantly impact both the administration of trusts and the resulting tax consequences. Panelists will also discuss what constitutes an ascertainable standard and provide practical guidance on drafting and implementing HEMS provisions effectively.
Erica will be joined by fellow panelists Allison R. Clapp of Stewart, Plant & Blumenthal, LLC, and Jennifer A. Mendel, a partner at Barnes & Thornburg LLP.
Use the link below to learn more about and register for the event.
