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Jerome J. Caulfield

Jerome J. Caulfield

Partner
Member, Executive Committee, Associate Development Committee, Diversity Committee, and Pro Bono and Public Service Committee

Wall Street Office
2 Wall Street
New York, NY 10005
caulfield@clm.com
phone: 212-732-3200
fax: 212-732-3232 download v-card

Practice Areas

Tax, Tax Exempt Organizations, Trusts & Estates, Personal Tax Planning for Individuals

Practice Description

Tax, Estate Planning, and Tax Exempt Organizations, including general tax matters, business acquisitions and dispositions, partnerships, family wealth transfer planning, international tax considerations, and charitable organizations/charitable giving as well as state and local taxes and tax controversies.

Education

  • B.S.F.S., 1971 Georgetown University
  • J.D., 1974 American University - The Washington College of Law
  • LL.M., 1977 New York University School of Law (in Taxation)

Admissions

  • 1976 New York
  • 1980 U.S. Tax Court

Affiliations

  • The Association of the Bar of the City of New York
  • New York State Bar Association
  • American Bar Association

Publications Available on this website...

"New IRS Rules Affecting Written Tax Advice," Client Advisory, July 1, 2005; "New Tax Legislation Creates Opportunities for Issuers, Investors," Client Advisory, June 2, 2003

Additional Publications

“Extending Time for Payments on Business Interests,” New York Law Journal, October 6, 2003; "Annual Exclusion Amount Increased to $11,000/New York Changes its Principal and Income Act," Client Advisory, January 14, 2002; "Tax-Advantaged College Savings," Client Advisory, November 28, 2001; "New York Division of Tax Appeals Sides with Taxpayer in Dispute Concerning Use of Delaware Holding Company for Intangibles," Client Advisory, July 9, 2001 (co-authored); "Corporate Tax Shelters on Appeal--Big Taxpayer Win in Eighth Circuit; Mixed Results in Eleventh," Client Advisory, July 5, 2001 (co-authored); "The Economic Growth and Tax Relief Reconciliation Act of 2001," Client Advisory, June 7, 2001; "The Quest for the Zeroed-Out GRAT: Walton Says It Can Be Done," Estate Planning, June 2001; “New Law Affects Tax Treatment of Foreign Trusts,” New York Law Journal, September 9, 1996; “The Mathematics of Partial Interests in Property,” Probate and Property, November/December 1992; Author Factors actuarial calculation software; Editor and Frequent Contributor, Practical Drafting