Outright vs. in trust. Conduit vs. accumulation. Integrated into the estate plan vs. “stand-alone.” These are all choices that must be made by estate planners when their clients have retirement benefits such as pensions, 401(k) plans, and individual retirement accounts (IRAs). Once nearly an afterthought in many estate plans, today it is not uncommon for these assets to make up a significant portion of a client’s wealth, and accordingly form a large piece of the estate planning puzzle.
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Vanessa Kanaga currently serves as InterActive Legal’s Special Advisor on Estate Planning and Legal Strategy. She is the former CEO of InterActive Legal. Vanessa received her J.D. from Cornell Law School and holds a B.A. in Philosophy from Wichita State University, as well as an Advanced Professional Certificate from New York University School of Law. She is licensed in New York, Kansas, and Arizona, and currently lives in Arizona.
Prior to joining InterActive Legal in 2013, Vanessa practiced in New York, at Milbank LLP and Moses & Singer LLP, and in Kansas, at Hinkle Law Firm, LLC. She has experience in a range of estate planning matters, including high net worth tax planning and asset protection planning.
In 2024, Vanessa returned to the practice of law. She is an Associate Attorney at Greengard Law Firm, PLC in Phoenix, Arizona.
Christopher J. Denicolo is a partner in the Clearwater, Florida firm of Gassman, Crotty, and Denicolo, PA. He specializes in estate planning and business planning, and is a contributing author for Leimberg Information Services (LISI). Chris is a frequent writer and speaker on estate planning topics, and recently was a panelist on retirement benefits planning for Leimberg Webinar Services. He has an LLM in estate planning from University of Miami, and received his JD from Stetson University College of Law.
Michael L. Graham is Chairman of InterActive Legal and practices law with the Houser Firm in Dallas, Texas.
Mike has been continuously Board Certified in Estate Planning and Probate by the Texas Board of Legal Specialization for 40 years. He became a full partner at age 30 in one of the largest, most respected law firms in the US, Baker & Botts, and became a Fellow of the American College of Trust and Estate Counsel at age 34. MIke has served as Chair of the Texas Bar Association’s Real Property, Probate and Trust Law Section, the Houston Bar Association’s Probate Section, and the Dallas Bar Association’s Probate Section. Other professional contributions include Supervisory Council Member of the American Bar Association’s Real Property, Probate and Trust Law Section and President of the Texas Academy of Probate and Trust Lawyers.
In his practice at the Houser Law Firm, Mike limits his current focus to matters involving business and estate planning, administration of estates and trusts, and fiduciary based litigation. He has practiced at both large, international firms and small boutique firms over the last 44 years. He received his J.D., cum laude, from Baylor School of Law (1972), and his BBA from Baylor University (1971).
Salvatore J. LaMendola, Esq. has been a member of the Trusts and Estates Practice Group at Giarmarco, Mullins and Horton, P.C. since 1996. Sal received his J.D. from the Notre Dame Law School and holds a B.B.A. from the University of Notre Dame. His main practice areas are general estate planning; amending irrevocable trusts through trust decanting, exercises of power of appointment, and other techniques; pre-death and post-death planning for IRAs and other retirement plans; and charitable planning with charitable remainder trusts, charitable lead trusts, and private foundations. Sal is a member of the Probate & Estate Planning Section of the State Bar of Michigan. He is also a regular continuing education presenter for legal education webinar providers Rossdale of Miami, FL and Strafford of Dallas, TX. He also serves on Strafford's Estate Planning Advisory Board and on the InterActive Legal Practice Advisory Board.
Hal Moorman is a partner in Moorman Tate Haley Upchurch & Yates, LLP, in Brenham, Texas. He counsels numerous clients in estate planning and probate matters, planning for estates ranging in size from modest estates to estates in excess of $100 million. Mr. Moorman has helped clients establish all types of trusts and family business entities, prepares estate and gift tax returns, and represents clients before the Internal Revenue Service. He is board certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization and a frequent continuing legal education speaker. Hal is also an ACTEC Fellow and a member of NAELA. He received his undergraduate degree from MIT, and his law degree from SMU.
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