- University of Pennsylvania, BS, 1967
- Boston University School of Law, LLM, 1978
- Suffolk University Law School, JD, 1972, Law Review
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Steven is a member of the firm’s Corporate Department. He practices in the areas of business law, taxation and domestic and international estate planning. Steven is a commentator on tax issues for the Boston Globe, Business Week and other publications.
Estates and Asset Planning
- Creation and administration of various private foundations of up to $10 million.
- Counsel to estate of U.S. citizen and French resident with respect to examination of French inheritance tax.
- Counsel to individuals and families of various levels of wealth up to $80 million assisting them to plan for wealth transfer through QPRT’s, irrevocable insurance trusts, private annuities, limited liability companies, charitable remainder trusts, charitable lead trusts, qualified domestic trusts, and GRAT’s.
- Counsel to closely-held, family businesses advising them in approaches to equitably treat both active and inactive members and general succession issues including the drafting of buy-sell agreements.
- Counsel to individuals in advance of marriage including the drafting of “living together” agreements and prenuptial agreements.
- Counsel to fiduciaries of estates in connection with probate administration of varying sizes.
- Counsel to estates of various sizes to assist in administration with related to assets located in various locations throughout the world.
- Personal representative to various estates holding diverse assets including private equity funds, early stage companies and various real estate interests.
Massachusetts Tax Matters
- Counsel to Illinois corporation with a branch in Massachusetts in the appeals process through the Appellate Tax Board regarding challenges to income tax apportionment.
- Counsel to individual clients involving challenges by the Department of Revenue relating to change in domicile - one matter involving a successful defense of a claim by the DOR that a sale of stock resulting in a $3 million capital gain should be taxable in Massachusetts notwithstanding the client’s position that it was earned subsequent to his change in domicile.
Federal Tax Matters
- Represented a corporation through a trial in the Tax Court to preserve deductions taken related to forbearance fees.
- Represented individual taxpayers leading to settlement a few weeks prior to trial in Tax Court.
- Represented foreign individual taxpayers to effectively plan for their acquisitions of real estate in the U.S.
- Counsel to subcontractor in the sale of his business for $65 million structured as a sale of shares of an S corporation under §338(h)(10) and subsequent defense of the plan during an IRS examination resulting in “no change”.
- Various §1031 exchanges of real estate.
- Represented food distribution corporations on Appeals within the IRS involving $500,000 of tax in dispute.
- Represented various taxpayers to successfully resolve Offers in Compromise in matters exceeding $17 million.
- Represented many taxpayers to compromise criminal tax exposure related to failure to report income from foreign bank accounts and to file foreign bank account reports.
Massachusetts Bar Association
Boston Bar Association
American Bar Association
Commentator on tax issues for the Boston Globe, Business Week and other publications.
Speaker, “Doing Business in the U.S. and Common Tax Traps for Foreign Persons,” Annual Conference of Russell Bedford International (RBI), Boston, Massachusetts, October 17, 2003.
Steve was named a Massachusetts Super Lawyer in 2004, 2006 and 2007.
Newton Commonwealth Foundation, Trustee and Treasurer
Hebrew Senior Life, Trustee