The New Form 1041: A Line-by-Line Walkthrough
(CLE/CPE Qualified Rebroadcast)

Rosemarie C. Steeb
Executive Director, Personal Financial Services
Ernst & Young LLP
will be available for Q&A session

Rosemarie is an Executive Director in Ernst & Young's Personal Financial Services and Exempt Organization practice. She is based in the Buffalo, NY office location. She is the National Compliance Operations Leader for the Trust, Estate & Gift product lines with 22 years of overall experience in tax compliance and planning issues focused primarily on trusts, tax exempt organizations and high wealth family individual tax clients. Rosemarie has been consulted for expert witness testimony on matters related to fiduciary accounting income and distributable net income. Her major clients including bank trust tax departments and liquidating trusts as well as family groups with a multitude of types of fiduciary relationships including grantor retained annuity trusts (GRATs), electing small business trusts (ESBTs) and charitable split interest trusts are located in a variety of geographic locations including New York, Pennsylvania, Illinois, and West Virginia. She is a regular instructor at both firm sponsored and external organization education sessions covering a multitude of tax technical and non-technical topics.

Rosemarie is a CPA and a board member of the Western New York chapter of the New York State Society of CPA’s as well as member of the AICPA. She serves as Treasurer for National Federation of Just Communities of Western New York, Inc.

B.S.B.A., Rockhurst College

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Daniel Cirola
Senior Tax Manager
Eisner LLP
will be available for Q&A session

Daniel Cirola is a senior tax manager with more than 25 years experience and knowledge in fiduciary taxation and administration. He currently manages client engagements and reviews fiduciary accountings, gift tax, estate tax, private foundation and fiduciary income tax returns.
Prior to his employment at Eisner, Dan was a fiduciary accountant at a Big 4 firm. In addition to managing client engagements for individuals, law firms and trust companies, Dan designed professional education courses for fiduciary taxation and fiduciary accounting principals. Dan was an approved reviewer of gift tax returns for the firm’s national practice.
Before going into public accounting, Dan was an officer of a trust company owned and run by a very large family office, where he handled all aspects of trust administration and taxation for a book of business which included family trusts and family private foundations. In both the public and private sectors, Dan has worked closely with trustees, executors, attorneys and investment advisors on his engagements.

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Michael M. Mariani
Managing Director, Deputy General Trust Counsel and Director of Trust and Estate Services
Fiduciary Trust Company International

Michael M. Mariani, Managing Director, Deputy General Trust Counsel and Director of Trust and Estate Services, is responsible for the Trust Administration and Estate Administration departments at Fiduciary Trust. He is an Adjunct Professor at St. John’s University School of Law. A graduate of Wilkes College, Mr. Mariani earned a J.D. from St. John’s University School of Law and an LL.M. from New York University School of Law. Before joining Fiduciary Trust in 1997, he was engaged in private practice for more than 16 years. Prior to that, Mr. Mariani served as confidential law secretary to the Surrogate of Rockland County. Mr. Mariani is a member of the New York State Bar Association, Section on Trusts and Estates, a member of the American Bar Association, Section on Real Property, Probate and Trust Law, a member of the Estate Planning Committee of the New York Bankers Association, Trust and Investment Division, and a member of the Surrogates’ Law Association. His biographical sketch appears in Who’s Who In American Law in the 5th Edition (1987-1988), the 10th Edition (1998-1999), the 12th Edition (2002-2003), the 14th Edition (2005-2006), the 15th Edition (2007-2008) and the 16th Edition (2009-2010). It also appears in Who’s Who In America in the 58th Edition (2004), the 59th Edition (2005), the 60th Edition (2006), the 61st Edition (2007), the 62nd Edition (2008), the 63rd Edition (2009) and the 64th Edition (2010) and in Who’s Who in the World in the 27th Edition (2010). He has an AV Rating in Martindale-Hubbell. Mr. Mariani is a guest lecturer at the National Graduate Trust School sponsored by the American Bankers Association and at the Trust & Estate Administration School sponsored by the New York Bankers Association. He has lectured and written articles on trusts and estates topics that appear in Trusts & Estates magazine, the New York Bar Journal, The Practical Lawyer and the National Law Journal. He is co-author of a three volume practice manual entitled New York Probate, published by Thomson Reuters/West. Mr. Mariani is a member of the American Heart Association Founders Board of Directors, the Professional Advisors Council of Calvary Hospital and the Heart Advisory Council of the American Heart Association. He co-chairs annual estate planning conferences sponsored by these organizations.

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Jacqueline A. Patterson, Esq.
Founding Partner
Haney, Buchanan & Patterson, LLP
will be available for Q&A session

Jacqueline Patterson is a founding partner in the law firm of Haney, Buchanan & Patterson, LLP and specializes in tax, estate and financial transactions. Her emphasis is positioning individuals, businesses, and fiduciary entities for asset protection and succession planning. She advises grantors, fiduciaries and beneficiaries in matters involving the transfer, administration, investment and management of assets and is a consultant to attorneys and CPAs in fiduciary accounting, taxation and litigation. Ms. Patterson graduated from Santa Clara Law, continued her education with a Masters in Business Taxation (MBT) from the University of Southern California in 1986 and is also a Certified Public Accountant.

Ms. Patterson is a nationally recognized speaker and has been a seminar discussion leader and author for over fifteen years, writing and facilitating seminars in corporate taxation, the income taxation of trusts and estates, fiduciary accounting, tax research and planning, trusts, real estate transactions and charitable trusts. She was honored by the California CPA Education Foundation with the 2000 Award for Meritorious Service, the 2002 Award for Outstanding Course Materials and the 2006 Award for Outstanding Conference Speaker. Ms. Patterson has held Adjunct Faculty positions in the graduate tax programs at both USC and Golden Gate University. She served on an AICPA special task force studying fiduciary accounting as well as serving on the AICPA Estate and Gift Technical Resource Panel for several years. She taught for the National Tax Institute, has participated in panel discussions for Continuing Education of the Bar (CEB) and has authored and presented financial seminars to professional groups on a broad range of issues. She has practice experience in public accounting, the financial institution industry, business management, real estate and law.

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The New Form 1041: A Line-by-Line Walkthrough (CLE/CPE Qualified Rebroadcast)
Speaker Firms:



Eisner LLP




Haney, Buchanan & Patterson, LLP