Stephen Putnoki-Higgins

Shutts & Bowens LLP

Stephen J. Putnoki-Higgins is an attorney in the Tampa office of Shutts & Bowen LLP, where he is a member of the Trusts & Estates Practice Group.

Stephen regularly represents individuals and families and helps them manage their wealth in a tax-efficient manner. He advises clients in the areas of estate and tax planning, primarily in income, estate, gift, and generation-skipping transfer taxation.

Stephen assists clients on all aspects of wealth transmission, including lifetime gifting strategies, estate and trust administration, charitable giving, and the management and succession of closely-held businesses. In addition, he advises tax-exempt organizations regarding compliance, structuring, operations and governance.

Stephen is admitted to practice in Florida, Connecticut and New York.

•    New York University School of Law, LL.M. Taxation, 2011
•    University of Connecticut School of Law, J.D., with honors, 2010 
•    Tax Certificate
•    CALI Award for Excellence
•    University of Connecticut, B.A., History and Political Science, 2007

Bar Admissions
•    Florida Bar
•    New York Bar
•    Connecticut Bar

•    Co-author, “Deductibility of Claims Against an Estate: A Recent Ninth Circuit Decision Determines that Post-Death Events are Relevant,”, April 2014.
•    Co-author, “Gift Planning With Formula Clauses: From Procter’s Progeny to Wandry World (Part 2),” Probate & Property Magazine, Mar/Apr 2014.
•    Co-author, “Gift Planning With Formula Clauses: From Procter’s Progeny to Wandry World (Part 1),” Probate & Property Magazine, Jan/Feb 2014.
•    Co-author, “Practical Gift Funding Issues When Planning with Hard-to-Value Assets,” Connecticut Bar Association, Estates & Probate Newsletter, May 2013.

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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