Carleen L. Schreder, Esq. is a partner in the law firm of Levin Schreder & Carey Ltd, Chicago, Illinois, where she focuses her practice on estate tax and income tax planning, working with both U.S. and international clients. She works extensively with families on multiple strategies for wealth transfer, has experience in the formation of private trust companies to administer trusts, and handles all forms of charitable planning, including private foundations, charitable trusts and donor advised funds. Ms. Schreder has lectured and written on estate planning issues and recently authored œThe IRS Issues Guidance on Private Trust Companies," Estate Planning, January 2009.