Thursday, October 19, 2023
In Person ONLY

If you plan on attending this event in person:
Please arrive at Elks Lodge at 11:40am
229 W 20th Ave, San Mateo, CA 94403

Our speaker, IRS Supervisory Estate Tax Attorney Kyle Martin, will address current issues in examinations of Estate and Gift Tax Returns and procedures helpful to all tax professionals. Topics include : Adequate Disclosure on Gift Tax Returns, Recent Revenue Procedure 2022-32 for Portability of the DSUE, Proposed Regulations for IRC § 2053, Closing Letters for Estate Tax Returns, and the Importance of a Good Appraisal.

Speaker: Kyle C. Martin is a Supervisory Estate Tax Attorney with the Internal Revenue Service in Oakland, California. He has been with the Service since 1989 and in his current position since March of 2006. Kyle is a graduate of the University of Kansas with a Bachelor of Arts degree in Psychology. In 1993, Kyle received his Doctor of Jurisprudence degree from San Francisco Law School. He has been a member of the California State Bar since December of 1993. As the Supervisory Attorney, Kyle manages: one Estate Tax Attorney, six Estate Tax Legal Specialists, one Paralegal Specialist and one Legal Assistant. Before obtaining his current position, Kyle was a field Estate Tax Attorney in San Francisco and Oakland from 1994-2006.

Cost: Cost is $50 per person for members of the SMCBA Estate Planning Section for the luncheon and $65 for non-members for the luncheon. Cost includes lunch and 1.0 hour of General Law MCLE.

Registration and Information: Please note that we have four registration options. Luncheon or Webinar, Member or Non-Member. Webinar registrants wishing to change to Luncheon attendance must contact the SMCBA offices at prior to Monday, October 19, 2023.

Monday, October 16 is the deadline for requesting a refund.

For questions about this event, please email


San Mateo Elks Lodge, 229 West 20th Avenue, San Mateo, CA 94403

From Highway 92, Exit El Camino Real South. Turn right (west) at the first traffic light onto 20th Avenue. The Elks Lodge is three blocks west on 20th Avenue on your left.

For in person cancellations, the cancellation must be received ONE WEEK BEFORE the event. If you do not cancel within one week prior to the event or do not show up to the event, you will be charged the full amount.