James S. Kaplan

James S. Kaplan is one of New York City’s leading tax and estates lawyers. Mr. Kaplan has practiced law in Manhattan for almost 40 years with a diversified international practice representing individuals, closely-held companies, governments, and not-for-profit entities in tax, estate, and employee benefit matters. In estate matters, he has successfully implemented estate plans for a number of major real estate entrepreneurs using family partnerships, annuity trusts and intentionally defective trusts to save millions of dollars in estate taxes. He also has drafted more than a hundred wills and trusts for both large and small clients.

Mr. Kaplan is a graduate of Yale College and Columbia Law School. He also received an LL.M in Taxation from New York University. Mr. Kaplan is admitted to practice in New York, New Jersey, and Florida.

Experience and Success

• Served as Consulting Special Tax Counsel to the New York City Law Department (1985–1997), in which position he effectively acted as the City’s chief in-house tax counsel on federal matters, advising on more than $20 billion of real estate projects and $30 billion of municipal financings.
• Successfully handled probates of estates involving significant properties in France, England, Germany, and Israel, as well as issues of foreign tax credits in different jurisdictions and significant FBAR penalties related to undisclosed overseas bank accounts.
• Originated and filed claims for refunds of social security taxes that recovered more than $750 million.