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Stephen F. Lappert

Stephen F. Lappert



Publications

Publications Available on this website

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
  • "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

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

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