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Stephen F. Lappert

Partner
Member, Diversity Committee

Wall Street Office
2 Wall Street
New York, NY 10005
lappert@clm.com
phone: 212-238-8717
fax: 212-732-3232 download v-card

Practice Areas

Securities, Trusts & Estates, Personal Tax Planning for Individuals, Corporate Trust

Practice Description

Trusts and Estates, including estate planning, gift and estate taxation, and estate administration. Representation of corporate fiduciaries, including trustees of unit investment trusts.

Education

  •  B.A., 1971 Ohio Wesleyan University
  •  M.A., 1975 University of Pennsylvania
  •  Ph.D., 1975 University of Pennsylvania
  •  J.D., 1985 University of Michigan Law School
  •  LL.M., 1993 New York University School of Law

Admissions

  •  1986 New York

Affiliations

  • The Association of the Bar of the City of New York (Gift & Estate Tax Section)
  • American Bar Association

Publications Available on this website...

"Important Estate Tax Bulletin," Client Advisory, December 29, 2009; "Annual Gift Tax Exclusion Amount to Increase to $13,000 as of January 1, 2009," Client Advisory, October 29, 2008; "IRC Sec. 2702 - GRITs (including Personal Residence Trusts and QPRTs), GRATs and GRUTs (Summary)," GRITs, GRATs, and GRUTs Primer, January 1999

Additional Publications

"Annual Exclusion Amount Increased to $11,000/New York Changes its Principal and Income Act," Client Advisory, January 14, 2002; "The Economic Growth and Tax Relief Reconciliation Act of 2001," Client Advisory, June 7, 2001; "How to Allocate Estate Expenses Under 'Hubert'," New York Law Journal, April 6, 1998 (co-authored); "IRC Sec. 2702--GRITS (Including Personal Residence Trusts and QPRTS), GRATS and GRUTS" in Valuation, Taxation and Other Planning Techniques for Large Estates, Practicing Law Institute, 1997; Comment on proposed IRS Reporting Regulations for Widely Held Grantor Trusts; "Making Charitable Gifts of Interests in Closely Held Corporations," Journal of Taxation of Exempt Organizations, January/February 1996

Presentations

30th and 31st Annual Estate Planning Institutes of the Practicing Law Institute (1999, 2000)

Representative Matters

  • Representation of fiduciaries of substantial estates and trusts, estate, gift, generation-skipping and income tax planning for gifts and trust dispositions
  • Representation of one of the major corporate trustees of unit investment trusts in fiduciary and tax matters relating to unit investment trust administration