Income Tax
Trusts and Estates and Wealth Preservation
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Gideon Rothschild
Partner
grothschild@mosessinger.com
T: (212) 554-7806 F: (917) 206-4306 Gideon Rothschild focuses his practice in the areas of domestic and international estate planning and asset protection, including the use of sophisticated estate planning techniques in the representation of high-net-worth individuals. Mr. Rothschild is a nationally-recognized authority on the use of offshore trusts and estate planning strategies for wealth preservation and succession planning. His clients include professionals, real estate developers and owners, closely-held business owners and directors of publicly-held companies. His practice also includes estate administration and the representation of clients in taxpayer disputes at the federal, state and local levels.
Mr. Rothschild distinguishes himself from many of his peers in that his estate planning recommendations are integrated with asset protection objectives. That is, by educating his clients on the non-tax benefits available with trusts and other vehicles and how they can be drafted in a flexible manner, his clients can achieve both tax savings and wealth preservation. Such benefits include protection from divorce, creditors or litigation exposure.
Mr. Rothschild is the recipient of several honors and awards, including:
- Fellow, American College of Trust and Estate Counsel;
- Academician, The International Academy of Estate and Trust Law;
- "America's Leading Lawyers for Wealth Management" by Chambers USA;
- Worth/Robb Report "Top 100 Attorneys" serving private clients;
- Distinguished Accredited Estate Planner awarded by the National Association of Estate Planners & Councils;
- Citywealth Leaders List;
- The Best Lawyers in America®; and
- "New York Super Lawyers."
Mr. Rothschild is also the co-author of BNA's Tax Management portfolio on "Asset Protection Planning" and is a member of the Advisory Boards of BNA's Tax Management and Trusts & Estates.
He is an Adjunct Professor at the University of Miami School of Law and New York Law School Graduate Programs and lectures frequently on asset protection and advanced estate planning strategies to professional groups. Mr. Rothschild is also licensed as a Certified Public Accountant.
EDUCATION
New York Law School, J.D., with honors, 1980
Bernard M. Baruch College of the City University of New York, B.B.A., 1973
ARTICLES
"What Foreign Persons Need to Know Before Buying U.S. Real Estate," Real Estate Weekly, April 2008.
"Wealth Preservation Advisor," Moses & Singer Newsletter, April 2008.
"The United States of Asset Protection," Trusts & Estates, January 2008.
"You Can 'Revoke' an Irrevocable Trust, Here's How...," TAX HOTline, May 2007.
"How Gift Splitting Can Help Married Couples Save Lots on Taxes," TAX HOTline, February 2007.
"Ninth Circuit Treads On an Established Right," Trusts & Estates, November 2006.
"Asset Protection Planning - Current Strategies and Pitfalls," Tax Management Estates Gifts and Trusts Journal, September 2005.
"Wealth Preservation Advisor (2005)," Moses & Singer, LLP Newsletter, June 2005.
"Protect Your Family for Generations with a Dynasty Trust," Tax HOTline, June 2005.
"Did Bankruptcy Reform Act Close the ‘Loophole’ for the Wealthy?," Tax Notes, April 2005.
"Advantages of Limited Liability Companies," Tax HOTline, April 2004.
"More Clients Should Choose Trusts," Trusts & Estates, March 2004.
"Recent Developments Concerning 'Family' Limited Partnerships," Wealth Preservation Advisor, March 2004.
"Shrewd Ways to Protect Your Assets from Creditors," Tax HOTline, February 2004.
"Smart Addition to Your Estate/Gift Strategy (529 College Savings Plan)," Tax HOTline, January 2004.
"Asset-Protection Planning: Ethical? Legal? Obligatory?," Trusts & Estates, September 2003.
"Asset Protection Audit Checklist," Estate Tax Planning Advisor, March 2003.
"Maintaining the Integrity of the FLP," www.offshoreinvestment.com, November 2002.
"Protecting Your Assets From Malpractice Claims," Cataract & Refractive Surgery Today, November 2002.
"Estate Tax Savings with Self-Settled Trusts," Personal Financial Planning Monthly, August 2002.
"Self-Settled Asset Protection Trusts," Estate Tax Planning Advisor, June 2002.
"Planning With Spendthrift Trusts," Estate Tax Planning Advisor, May 2002.
"Intent to Defraud: Does it Apply to Future Creditors?," Offshore Finance Casebook, January 2002.
"Protecting the Estate from In-laws and Other Predators," University of Miami Estate Planning Institute, July 2001.
"Much Ado About Nothing," Estate Planning, December 1999.
"Offshore Trusts-Onshore Litigation," Probate & Property, December 1999.
"Self-Settled Spendthrift Trusts: Should a Few Bad Apples Spoil the Bunch?," Journal of Bankruptcy Law & Practice, December 1999.
"Has Offshore Trust Litigation Spoiled the Fun? Recent Decisions Regarding Offshore Trusts," Offshore Finance - USA, July 1999.
"Creditor Protection for Life Insurance and Annuities," The Journal of Asset Protection, May 1999.
"Family Owned Business-Exclusion or Illusion," RIA Estate Planning Alert, April 1998.
"Coming in from the Cold-Estate Planning Using Alaska Trusts," CCH, August 1997.
"Does the New Alaska Trust Act Provide an Alternative to the Foreign Trust?," Journal of Asset Protection, July 1997.
"Protecting Retirement Plans," Journal of Asset Protection, April 1997.
"Establishing and Drafting Offshore Asset Protection Trusts," Estate Planning, February 1996.
"Asset Protection Trusts," Estate Planning, February 1996.
PROFESSIONAL AFFILIATIONS
Member, The International Academy of Estate and Trust Law Fellow, American College of Trust and Estate Counsel (Member, International Estate Planning and Gift and Estate Tax Committees) Member, American Bar Association, Real Property Trust & Estate Section (Finance Officer) Member, Society of Trusts & Estates Practitioners (STEP) (Chair, New York Branch) Member, Estate Planning Council of New York City Member, New York State Bar Association Advisory Board, Trusts & Estates Advisory Board, BNA Tax Management, Estates, Gifts and Trusts
BAR/COURT ADMISSIONS
U.S. District Court, Southern District of New York, 1991
New York, 1981
U.S. Tax Court, 1981
PRESENTATIONS
Christiana Bank & Trust Roundtable, 2007 ALI-ABA CLE Video (Chair) 1998, 2002, 2005-2006 American Bankers Association, 2004 American Bar Association, 1995, 1997-2006 American College of Trust and Estate Counsel, 2006, 2007 American Institute of Certified Public Accountants, 1995, 1998, 2001-2007 Attorneys for Family Held Enterprises Annual Conference, 2002, 2004 Estate Planning Councils (various chapters), 1995-2007 Foundation for Accounting Education, 1995-1998, 2001-2003 Georgia Society of CPAs, 2006 Institute for Continuing Legal Education, 1994-1996, 2001, 2005 Institute for International Research, 1999-2002, 2005-2006 Massachusetts CLE, 2001-2003 National Association of Personal Financial Advisors, 2004 National Conference National Association of Estate Planning Councils, 2006 National Law Foundation, 1999-2003 New York City Archdiocese, 2002, 2004 New York City Bar Association, 1997-2000, 2005 New York County Lawyers' Association, 1997-1999, 2002 New York State Bar Association, 1997, 2003, 2005, 2007 New York University Summer Institute of Federal Taxation, 1994-1995, 1999-2007 Pennsylvania Bar Association, 2001-2003, 2006 Pennsylvania Institute of CPAs, 2004 Pennsylvania Financial Planning Association, 2007 Practising Law Institute, 1997, 2000-2005 Southern Federal Tax Institute, 2000 Tiger 21, 2004-2008 UJA Federation Estate Planning Conference, 1997-2007 University of Miami, Philip Heckerling Estate Planning Institute, 2001-2002, 2006-2008 Virginia CLE Seminar, 2004, 2006
PUBLICATIONS
The PPLI Solution. Delivering Wealth Accumulation, Tax Efficiency, and Asset Protection Through Private Placement Life Insurance, Contributing Author, Bloomberg Press, January 2005.
Asset Protection Strategies, Contributing Author, American Bar Association, January 2005.
Trusts in Prime Jurisdictions, Contributing Author, Kluwer International Law Publishing, November 2002.
BNA Tax Management, Contributing Author, The Bureau of National Affairs, Inc., January 2002.
General Practice in New York, Contributing Author, West Publishing Co., January 1998.
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