Beth Shapiro Kaufman is a member in Caplin & Drysdale's Washington, D.C. office. She rejoined the firm's private client group in 2001 after working for over six years in the Treasury Department's Office of Tax Policy. Serving first as Attorney Advisor and then as Associate Tax Legislative Counsel, Ms. Kaufman had principal responsibility for all tax policy matters affecting trusts and estates, including estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates. She has continued her focus in these areas in private practice.
ServicesAt Caplin & Drysdale, Ms. Kaufman assists wealthy individuals with their estate planning. She also advises lawyers and other professionals on complex issues regarding estate, gift, and generation-skipping transfer taxes. She is frequently retained by counsel to assist in estate and gift tax audits, to advocate a taxpayer's position before the Internal Revenue Service, or to seek a private letter ruling.
HighlightsWhile with the government, Ms. Kaufman was the primary Treasury representative involved in the legislative and regulatory developments affecting the taxation of trusts and estates. Legislative projects included the Taxpayer Relief Act of 1997 and the Economic Growth and Tax Relief Reconciliation Act of 2001. Regulatory projects included regulations on qualified domestic trusts, generation-skipping transfer tax, charitable remainder trusts, charitable lead trusts, adequate disclosure for gift tax purposes, separate share, definition of foreign and domestic trusts, and valuation tables.
- Frequent lecturer on topics related to estate planning and has spoken before numerous professional groups, including the University of Miami Heckerling Institute on Estate Planning, ALI-ABA, the ABA Tax and Real Property, Probate and Trust Sections.
- Speaker, "Washington Regulatory and Legislative Update", ACTEC Mid-Atlantic Meeting, October 4, 2013
- Speaker, "Care and Feeding of 2012 Estate Plans", ABA 24th Annual Spring CLE Symposia, May 3, 2013
- Speaker, "Trust & Estate Practice: Planning Ahead", ALAS Webcast, April 4, 2013
- Speaker, "2013 Estate Planning Update", Family Office Exchange Webinar, January 30, 2013
- Speaker, "Recent Developments 2012", 47th Annual Heckerling Institute on Estate Planning, January 14-18, 2013
To view a comprehensive list of Ms. Kaufman's speaking engagements, please visit here.
Awards & Honors
- Listed in The Best Lawyers in America from 2003-2014
- Listed in the 2013 Guide to the World's Leading Women in Business Law
- Ranked as a Top Lawyer in the 2010-2013 editions of Chambers USA in Wealth Management (Eastern Region) - Nationwide
- Listed in Super Lawyers from 2007-2013 as well as Super Lawyers' Top 50 Women Lawyers in Washington
- Washingtonian magazine's Top Lawyers in the 2007, 2009, and 2011-2012 editions; and included in Washingtonian's listing of 160 of the area's best financial planners, wealth managers, accountants, and estate attorneys in 2010
- Recognized as the Top Lawyer of Washington in the Trusts & Estates category by the Washington Business Journal in 2008
- AV Rated by Martindale-Hubbell
Ms. Kaufman is a frequent media commentator on estate planning issues. Her latest mentions include:
- WSJ Quotes Beth Kaufman on Planning for Higher Tax Rates on Top Earners, (September 6, 2013)
- Beth Kaufman Comments on Obama FY 2014 Estate Tax Proposals(July 15, 2013)
- Tax Notes Quotes Beth Kaufman on the Estate Planning Implications of the DOMA Ruling,(June 27, 2013)
- Beth Kaufman Comments on DOMA Ruling and Extension of Benefits to Gay Married Couples, (June 27, 2013)
- Beth Kaufman Comments on Ex-Pistons Owner's $2 Billion Tax Dispute, (June 21, 2013)
- Beth Kaufman Comments on Future of Estate Tax with Daily Tax Report, (March 28, 2013)
- Beth Kaufman Quoted by The Fiscal Times on Little Known Tax Breaks, (February 1, 2013)
To view a comprehensive list of Ms. Kaufman's media mentions, please visit here.
- Allocation of Indexed GST Exemption, LISI Estate Planning Newsletter (September 11, 2013)
- Transfer Tax Certainty is Finally here! What now? Estate Planning (June 2013)
- Demystifying the IRS Guidance Process, Estate Planning (February 2013)
- Federal Tax Rules Should Not Be Used to Limit Trust Duration, Tax Notes (August 13, 2012)
- Primary Concerns: Canvassing Transfer Tax Proposals, Estate Planning (June 2012)
- The Federal Estate and Gift Tax: A Case Study in Uncertainty, National Tax Journal (December 2011)
- Guidance From the IRS: The Logjam Finally Breaks, Estate Planning (December 2011)
- Unreported Gifts of Real Property: Time for a Voluntary Disclosure?,Tax Notes (August 1, 2011)
- Finally Legislation! Congress Kicks the Can Down the Road, Estate Planning (June 2011)
- Happy New Year: Out With the Old, In with the...Older, Estate Planning, (December 2010)
- 2010: The Anatomy of a Train Wreck, Estate Planning (May 2010)
- Estate Tax Expires – For Now, Washington Jewish Week (January 7, 2010)
- Budget and Health Care and Taxes. Oh My!, Estate Planning (December 2009)
- Estate Tax Legislation in 2009: Avoiding the Train Wreck, Estate Planning (July 2009)
To view a comprehensive list of Ms. Kaufman's publications, please visit here.