Taxes, Death and Divorce

Symposium on Artist and Collector Estates

Speakers

Dean Nicyper Withers Bergman	Jessica Kaplan Withers Bergman

Moderator

Honorable Simon J. Frankel Superior Court of California County of San Francisco

Topics

The symposium will feature a moderated panel moderated by Judge Simon Frankel, co-author of "Law, Ethics, and the Visual Arts, sixth edition (2025)." The Panel will deliver an overview of important considerations for artists, collectors, and their advisors, and real-life examples illustrative of topics, including:

• Artist estate planning and administration, inclusive of estate taxes and blockage discounts, executors and trustees, the artist’s intent to transfer, and artists’ foundations
• Collector estate planning and administration, including determining the fair market value of works of art in their estate, fractional gifts for estate planning purposes, the valuation of works of art for estate and gift taxes, and complexities that can result in litigation
• Dividing collectors’ and artists’ art in divorce

Section Chair
Kimberly Pallen, Withers Bergman

Thank You to Our Sponsor 
(As of 04/30/2026)



Interested in sponsorship opportunities? Email events@sfbar.org

Event Code: G262603
For a printable flyer, click here.
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Cost

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Program Access
This is an in-Person program only.  Virtual access will not be available. Program recordings are not guaranteed and/or included with this registration, nor immediately accessible to registrants. Approved recordings of live programs are converted to On-Demand CLE Courses and available for separate purchase through a third-party library 30 business days after the live recording. 

Attending Programs
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MCLE Notice
To receive MCLE credit, you must sign in during the designated MCLE registration period. This activity is approved for Minimum Continuing Legal Education credit by the State Bar of California. BASF is a certified provider: Provider #103

Accessibility
People with disabilities and/or special requests should contact BASF regarding reasonable accommodations.