84th Institute on Federal Taxation

Tax attorneys William Sherman and Joshua Odintz and Private Wealth Services attorneys Joshua Husbands and Shaina Kamen will participate in the New York University (NYU) School of Professional Studies' 84th Institute on Federal Taxation. The week-long conference features sessions on all topics of relevance for the tax practitioner: corporate tax, international tax, tax legislation and policy updates, trust and estate taxes, and more. The program will be hosted in New York in October and in San Francisco in November. Mr. Sherman will serve as co-chair of the program, and Holland & Knight attorneys will chair and/or speak in various parts of the event. The firm is also sponsoring the institute.

During the international tax portion of the program, chaired by Mr. Sherman, Mr. Odintz will lead a presentation on the international tax changes enacted through the One Big Beautiful Bill Act (OBBB), including modifications to global intangible low-taxed income (GILTI), foreign-derived intangible income (FDII) and the base erosion and anti-abuse tax (BEAT). He will also talk about notable provisions that did not make it into the final bill, such as Section 899. Mr. Sherman will participate in a panel reviewing provisions in the OBBB that affect cross-border mergers and acquisitions (M&A). He will cover topics including U.S. tax considerations for taxable and tax-free stock acquisitions of foreign companies, planning options for holding companies, the use of hybrid instruments and Organization for Economic Cooperation and Development (OECD) Base Erosion and Profit Shifting (BEPS) issues.

Mr. Husbands and Ms. Kamen will co-chair the trusts and estates section of the program along with lead a session on how the OBBB will affect private clients, family offices and closely held businesses. They will review provisions in the 2017 Tax Cuts and Jobs Act (TCJA) set to expire at the end of 2025, a new, permanent $15 million estate and gift tax exemption, tax planning opportunities and business income provisions for individuals and companies.

Session Times and Topics

Overview of the International Tax Changes in the OBBB
October 20, 2025 | 8:30 a.m. ET
November 17, 2025 | 8:30 a.m. PT
Speaker: Joshua Odintz

International Mergers and Acquisitions: U.S. Tax Considerations and Planning Techniques
October 20, 2025 | 3:00 p.m.
November 17, 2025 | 3:00 p.m. PT
Speaker: William Sherman

Current Developments in Estate Planning and Taxation
October 24, 2025 | 8:30 a.m. ET
November 21, 2025 | 8:30 a.m. PT
Speakers: Joshua Husbands, Shaina Kamen