Stephen Putnoki-Higgins

Stephen
Putnoki-Higgins
Associate,
Withers Bergman

Overview
Stephen focuses on tax and estate planning for high-net-worth individuals and their families. He has also been involved in advising
clients on the IRS Voluntary Disclosure programs.

Highlights
CALI Award for Excellence, University of Connecticut School of Law, Tax Clinic.

Publications and speaking engagements

  • Co-author, "Gift Planning With Formula Clauses: From Procter’s Progeny to Wandry World (Part2)," Probate & Property
  • Magazine, Mar/Apr 2014.
  • Co-author, "Gift Planning With Formula Clauses: From Procter’s Progeny to Wandry World (Part1)," Probate & Property
  • Magazine, Jan/Feb 2014.
  • Co-author of "Practical Gift Funding Issues When Planning with Hard-to-Value Assets," Connecticut Bar Association,
  • Estates & Probate Newsletter, May 2013. Please click here to view the newsletter on ctbar.org.

Memberships
Connecticut Bar Association
New York State Bar Association

Articles
Deductibility of Claims Against an Estate
In Riegels v. Commissioner (In re Estate of Saunders),1 the U.S. Court of Appeals for the Ninth Circuit addressed whether it was proper for the Tax Court to disallow a $30 million deduction claimed by the estate of Gertrude Saunders for a lawsuit that was pending at the time of Gertrude’s death.
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