Jerome Caulfield's Email & Phone

Practice Areas Tax, Tax-Exempt Organizations, Trusts & Estates, Personal Tax Planning for Individuals Practice Description Tax, Estate Planning, and Tax Exempt Organizations, including general tax matters, business acquisitions and dispositions, partnerships, family wealth transfer planning, international tax considerations, and charitable organizations/charitable giving as well as state and local taxes and tax controversies. Education B.S.F.S., 1971 Georgetown University J.D., 1974 American University - The Washington College of Law LL.M., 1977 New York University School of Law (in Taxation) Admissions 1976 New York 1980 U.S. Tax Court Affiliations The Association of the Bar of the City of New York New York State Bar Association American Bar Association Awards/Honors 2010 SuperLawyers Publications Available on this website... "New Tax Laws," Client Advisory, December 20, 2010; "New Rules for Funds Held by New York Public Charities, Private Foundations and Other Not-For-Profit Organizations," Client Advisory, November 10, 2010; "No Time Like the Present to Consider a Roth IRA," Client Advisory, February 22, 2010; "Important Estate Tax Bulletin," Client Advisory, December 29, 2009; "Final Rules on Electronic Annual Return for Small Tax-Exempt Organizations," Client Advisory, August 14, 2009; "Annual Gift Tax Exclusion Amount to Increase to $13,000 as of January 1, 2009," Client Advisory, October 29, 2008; "New IRS Rules Affecting Written Tax Advice," Client Advisory, July 1, 2005; "New Tax Legislation Creates Opportunities for Issuers, Investors," Client Advisory, June 2, 2003 Additional Publications Extending Time for Payments on Business Interests,? New York Law Journal, October 6, 2003; "Annual Exclusion Amount Increased to $11,000/New York Changes its Principal and Income Act," Client Advisory, January 14, 2002; "Tax-Advantaged College Savings," Client Advisory, November 28, 2001; "New York Division of Tax Appeals Sides with Taxpayer in Dispute Concerning Use of Delaware Holding Company for Intangibles," Client Advisory, July 9, 2001 (co-authored); "Corporate Tax Shelters on Appeal--Big Taxpayer Win in Eighth Circuit; Mixed Results in Eleventh," Client Advisory, July 5, 2001 (co-authored); "The Economic Growth and Tax Relief Reconciliation Act of 2001," Client Advisory, June 7, 2001; "The Quest for the Zeroed-Out GRAT: Walton Says It Can Be Done," Estate Planning, June 2001; New Law Affects Tax Treatment of Foreign Trusts,? New York Law Journal, September 9, 1996; The Mathematics of Partial Interests in Property,? Probate and Property, November/December 1992; Author Factors actuarial calculation software; Editor and Frequent Contributor, Practical Drafting