Lloyd Leva Plaine is a partner at Sutherland, Asbill & Brennan LLP in Washington, D.C. She is a past Chair of the Council of the Real Property, Probate and Trust Law Section of the ABA; former Chair of the Estate and Gift Taxes Committee of the Section of Taxation of the ABA; and former President of the D.C. Estate Planning Council. She is a frequent author of articles and lecturer on gift, estate, income, and generation-skipping transfer taxes to numerous tax institutes across the country.