Bruce D. Steiner

Bruce
D. Steiner
Attorney,
Kleinberg, Kaplan, Wolff & Cohen P.C.

Bruce Steiner has over 35 years of experience in the areas of taxation, estate planning, business succession planning and estate and trust administration. He is a frequent lecturer at continuing education programs for bar associations, CPAs and other professionals. He is a commentator for Leimberg Information Services, Inc., is a member of the editorial advisory board of Trusts & Estates, is a technical advisor for Ed Slott’s IRA Advisor, and has written numerous articles for Estate Planning, BNA Tax Management’s Estates, Gifts & Trusts Journal, Trusts & Estates, the Journal of Taxation, Probate & Property, TAXES, the CPA Journal, the CLU Journal and other professional journals. Bruce has been quoted in various publications including Forbes, The New York Times, Wall Street Journal, Daily Tax Report, Lawyers Weekly, Bloomberg’s Wealth Manager, Financial Planning, Kiplinger’s Retirement Report, Newsday, the New York Post, the Naples Daily News, Individual Investor, TheStreet.com, and Dow Jones (formerly CBS) Market Watch. Bruce has served on the professional advisory boards of several major charitable organizations and was named a New York Super Lawyer in 2010, 2011 and 2012.

Articles
Fiscal Year 2015 Revenue Proposals Affecting Retirement Plans and IRAs
The Administration has released its Revenue Proposals for Fiscal Year 2015. Five of them affect retirement plans and individual retirement accounts.
IRS Rules “No Problem” If IRA Trust Runs Out Of Beneficiaries
Bruce D. Steiner discusses a recent PLR that addresses the question of what will happen if a trust runs out of beneficiaries
Estate Planning in Decoupled States Post-ATRA
Bruce D. Steiner & Martin M. Shenkman discuss how best to advise your clients who reside in decoupled states in the wake of ATRA
Using Portability for Retirement Benefits
Bruce D. Steiner illustrates how IRA owners can take advantage of portability's new permanence
Roth Conversions Are More Attractive Under ATRA 
Bruce D. Steiner discusses how the ATRA has made Roth conversions more attractive
Post-Mortem Action Can Limit Class Of Beneficiaries
In Private Letter Ruling 201203003 (Oct. 11, 2011), the decedent left his retirement plan benefits to a trust for the benefit of his wife. Upon his wife’s death, the balance of the trust was payable to his children, in separate trusts for their benefit. Each child’s trust was divided into an exemption trust that was generation-skipping transfer (GST) tax-exempt and a primary trust that wasn’t GST tax-exempt.
Restorative Payments
In March 2009, Bernard L. Madoff pleaded guilty to federal charges involving a Ponzi scheme.
Review by: Bruce D. Steiner
AUTHOR: Mark R. Siegel, Professor of Law, South Texas College of Law, Houston ARTICLE: “Who Should Bear the Bite of Estate Taxes on Non-Probate Property?” 43 Creighton L. Rev. 747 (2010)Click here to view the article in PDF format. In this article, ...
Using Trusts to Protect Benefits from Beneficiaries' Creditors
As Thomas C. Foster points out in his companion piece to this article (see p. 54), the law governing the protection of inherited individual retirement
Before Setting Up A Trusteed IRA
Internal Revenue Code Section 408(a) defines an IRA as a trust. . . for the exclusive benefit of an individual or his beneficiaries. But Section 408(h)
IRA MARK BLOOM, Unifying the Rules for Wills and Revocable Trusts in the Federal Estate Tax Apportionment Arena: Suggestions for Reform, 62 University of Miami Law Review 767 (April 2008)
Ira Mark Bloom's Unifying the Rules for Wills and Revocable Trusts in the Federal Estate Tax Apportionment Arena: Suggestions for Reform discusses the
Retirement Benefits Planning, What Not to Do
The following is an excerpt from “Ten Common Errors,” part of a special report on retirement benefits that ran in the September issue of Trusts & Estates, a sister publication to Registered Rep. For many clients, retirement benefits are their largest ...
Ten Common Errors
For many clients, retirement benefits are their largest asset. For others, they are important even if not determinative. For all, the rules governing
The Accidentally Perfect Non-grantor Trust
Much has been written about the intentionally defective grantor trust (IDGT). Transfers to an IDGT are completed gifts for gift tax purposes; and the
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