The 2026 Summer Clerkship Debrief: Leann Hadeed
Summer 2026 clerkship recipient Leann Hadeed reflects on her summer experience at Kotz Sangster and her advice for future clerkship applicants.
David R. de Reyna, Estate Planning Practice Group Co-Leader at Kotz Sangster, served as a speaker for The Salvation Army’s “Estate Planning Seminar 2016.” The program, which was held on October 27, 2016, in Troy, is provided annually as a service to financial planners and estate planning professionals.
Presenting on “Special Needs Trusts,” David covered issues and addressed questions associated with disabled or mentally ill beneficiaries. He explained that the focus of the Special Needs Trust was to ensure a beneficiary’s specific health and welfare needs, keeping lifestyle and the future in mind.
David has served as an adjunct professor at the University of Detroit Mercy School of Law for the past 20 years, teaching various tax and estate planning courses. He is a member of The Salvation Army Planned Giving Committee.