Practice Areas
|
Daniel S. Rubin
Partner
drubin@mosessinger.com
T: (212) 554-7899 F: (917) 206-4399
Daniel S. Rubin is a partner in Moses & Singer’s Trusts and Estates and Asset Protection practices. Daniel concentrates on domestic and international estate and asset protection planning for high-net-worth individuals and their families. Additionally, he counsels clients on estate administrations and tax controversies, among many other matters.
Daniel has been named by Worth magazine as one of the "Top 100 Attorneys" in the nation for private clients, by Law & Politics as a "New York Super Lawyer"® in 2007, 2008, 2009, 2010 and 2011 and as one of The Best Lawyers in America® for Trusts and Estates in 2009, 2010, 2011 and 2012 by U.S. News-Best Lawyers. Daniel is also rated AV Preeminent™ by Martindale-Hubbell and identifies him as part of a select group of lawyers recognized for their legal abilities and professional ethical standards.
Daniel frequently lectures to professional groups, and has written numerous articles on estate and asset protection planning matters for various scholarly publications. In addition to his work at Moses & Singer, Daniel serves as the chair of the International Estate Planning Committee of the Trusts and Estates Law Section of the New York State Bar Association, is a member of the American College of Trust and Estate Counsel and is an adjunct professor for the LL.M. program in Estate Planning at the University of Miami School of Law.
Daniel is also the co-author of BNA Tax Management Portfolio on "Asset Protection Planning."
EDUCATION
- New York University School of Law, LL.M., Taxation
- Brooklyn Law School, cum laude, J.D.
- George Washington University, B.A.
ARTICLES
- "Estate Planning Checklist," Moses & Singer Update, April 2012.
- "The Future of the Domestic ‘Asset Protection’ Trust After Mortensen," AICPA Planner, January 2012.
- "Achieving Grantor Trust Status Through Code Section 679," NYSBA Trusts and Estates Law Section Newsletter, December 2011.
- "Mortensen: Alaska Domestic Asset Protection Trust Flops," commentator, LISI Asset Protection Planning Newsletter, November 2011.
- "Seven Good Reasons Credit Shelter Trusts Remain Relevant," Journal of Accountancy, June 2011.
- "Best Planning Ideas," AICPA Planner, April 2011.
- "Using Trusts for Asset Protection," AICPA Wealth Management Insider, March 2011.
- "Why You Need to Review Your Estate Plan Now," Moses & Singer Client Alert, February 2011.
- "In This Ever-Changing World, What Are the New Topics to Talk with Clients About?," quote, Inside Information, February 2011.
- "Act Before December 31 to Save Future Generation-Skipping Transfer Taxes," Moses & Singer Client Alert, December 2010.
- "2010 Developments in Asset Protection Planning," BNA Tax Management Estates, Gifts and Trusts Journal, November 2010.
- "2010 Year-End Estate Planning Opportunities," Moses & Singer Client Alert, November 2010.
- "Wealth Preservation Advisor: An Estate Planning Update," Moses & Singer Newsletter, October 2010.
- "Don’t Count on Hawaii’s New Trust Law to Attract the Super-Rich," quote, TheTrustAdvisor.com, August 2010.
- "Hawaii's Permitted Transfers in Trust Act," commentator, LISI Asset Protection Planning Newsletter, July 2010.
- "Whatever Happened to Death and Taxes?," quote, Newsweek, June 2010.
- "Wealth Preservation Advisor: An Estate Planning Update," Moses & Singer Newsletter, April 2010.
- "Issues and Opportunities Caused by the Repeal of the Estate Tax," Journal of Financial Planning, February 2010.
- "In the Twilight of the EGTRRA," Journal of Accountancy, January 2010.
- "Federal Estate Tax Repealed," Moses & Singer Client Alert, January 2010.
- "Year in Review: 10 Steps to Financial Recovery," quote, Worth Magazine, December 2009.
- "Wealth Preservation Advisor, An Estate Planning Update," Moses & Singer Newsletter, June 2009.
- "Irrevocable Trusts Under Attack: The Domestic Relations Angle," ALI-ABA Estate Planning Course Materials Journal, April 2009.
- "When You're Counseling Clients, Don't Forget About Asset Protection Strategies," AICPA Planner, December 2008.
- "Wealth Preservation Advisor: An Estate Planning Update," Moses & Singer Newsletter, December 2008.
- "All Your Financial Worries Solved: Will My Kids Blow Their Inheritance? Here's our 16-step guide to slaying your financial demons," BestLife, October 2008.
- "Wealth Preservation Advisor: An Estate Planning Update," Moses & Singer Newsletter, April 2008.
- "Ninth Circuit Treads On an Established Right," Trusts & Estates, November 2006.
- "Asset Protection: Consider the Implications," Trusts & Estates, November 2005.
- "The 10 Biggest Legal Mistakes Physicians Make Involving Asset Protection," The Biggest Legal Mistakes Physicians Make and How to Avoid Them, January 2005.
- "Recent Developments Concerning 'Family' Limited Partnerships," Wealth Preservation Advisor, March 2004.
- "Asset-Protection Planning: Ethical? Legal? Obligatory?," Trusts & Estates, September 2003.
- "Lifetime Transfers to Nonresident Alien or Noncitizen Spouses: A Practical Solution to an Income and Gift Tax Problem," Estate Planning, April 2003.
- "Asset Protection Audit Checklist," Estate Tax Planning Advisor, March 2003.
- "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.
- "When Your Child's Marriage Goes Bad, So Might Your Child's Trust: Spousal and Child Support Exceptions to Spendthrift Trust Protections," Asset Protection Journal, June 2002.
- "Self-Settled Asset Protection Trusts," Estate Tax Planning Advisor, June 2002.
- "Planning With Spendthrift Trusts," Estate Tax Planning Advisor, May 2002.
- "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.
PUBLICATIONS
- Inside the Minds: Best Practices for Structuring Trusts and Estates, Adapting Estate Planning Strategies to Meet Client Needs and a Changing Legal and Political Landscape, Contributing Author, Aspatore Books (Thomson Reuters), December 2011.
- The PPLI Solution. Delivering Wealth Accumulation, Tax Efficiency, and Asset Protection Through Private Placement Life Insurance, Contributing Author, Bloomberg Press, January 2005.
- The Biggest Legal Mistakes Physicians Make and How to Avoid Them, Contributing Author, Seak, Inc., January 2005.
- Asset Protection Strategies, Contributing Author, American Bar Association, January 2005.
PRESENTATIONS
- AICPA Advanced Personal Financial Planning Conference, Asset Protection, 2012
- AICPA Advanced Personal Financial Planning Conference, Best Planning Ideas Panel, 2012
- AICPA Advanced Personal Financial Planning Conference, A Layperson's Guide to Understanding Will and Trust Drafting, 2012
- Moses & Singer LLP Webinar, Buying U.S. Real Estate: What Foreign Buyers Need to Know Before Buying U.S. Real Estate, 2011
- Moses & Singer LLP Webinar, 2010 Year-End Estate Planning Opportunities, 2010
- Moses & Singer LLP Webinar, Current Developments in Asset Protection Planning, 2010
- Moses & Singer LLP Webinar, New Developments in Foreign Trusts and Foreign Account Reporting, 2010
- Lawline CLE, New York Prenuptial and Estate Planning for Same Sex Marriage, 2011
- Moses & Singer LLP Program, Marriage Equality: Understanding the Legal and Financial Considerations of Marriage, 2011
- American Law Institute - American Bar Association (ALI-ABA), Teleseminar, Protecting Assets Without a Pre-Nup: Using Self-Settled Trust Strategies, 2011
- BNA Tax & Accounting Webinar, Current Developments in Asset Protection, 2011
- Financial Planning Association of NY, 2011
- 7th Annual STEP/NYSBA International Estate Planning Institute, 2011
- Technology and Practice Management Committee of the Nassau County Bar Association, 2011
- American Law Institute - American Bar Association (ALI-ABA), Teleseminar, Irrevocable Life Insurance Trusts: It's Crummey Being a Trustee, 2011
- ElderLawAnswers, 2011
- National Conference of CPA Practitioners (NCCPAP) Chapter Meeting, Asset Protect Planning, 2010
- Suffolk County Bar Association and Suffolk Academy of Law, Protecting Assets Without a Pre-Nup: Delaware Trusts & Other Strategies for Divorce & Estates Practitioners, 2010
- Institute for International Research’s (IIR) 8th Annual Alternative Investing Through Private Placement Life Insurance (PPLI) & Annuities, How PPLI Can Assist in Planning for Gift, Estate and Generational Taxes, 2010
- Estate Planning Council of New York City, Inc., Review of Materials from the 44th Annual Heckerling Institute on Estate Planning, 2010
- French-American Chamber of Commerce and HSBC Bank USA, Personal Wealth Management Update for the International Professional, 2009
- New York State Society of CPAs (NYSSCPA) Estate Planning Committee, 2009
- Family Office Association: FOA Monthly Breakfast Presentation, Wealth Under Attack: How Asset Protection Strategies Can Safeguard Your Assets, 2009
- Ninth Annual New York State Society of CPA's Westchester Tax, Estate and Financial Planning Conference for Accountants and Financial Planners, Irrevocable Trusts Under Attack: The Domestic Relations Angle, 2009
- American Law Institute - American Bar Association (ALI-ABA), Live Webcast, Irrevocable Trusts Under Attack: The Domestic Relations Angle, 2009
- ALI-ABA, 23rd Annual Advanced ALI-ABA Course of Study, Sophisticated Estate Planning Techniques, 2008
- CIR/SEIU Seminar, 2008
- Moses & Singer LLP Breakfast Program, Foreign Buyers of U.S. Real Estate: What You Need to Know Before Buying U.S. Real Estate, 2008
- American Institute of Certified Public Accountants, 2008, 2011
- South Carolina Bar, Continuing Legal Education, Wealth Preservation Planning, Part 1, 2008
- Berdon LLP, Asset Protection Seminar, 2007
- Foundation For Accounting Education, 2006
- Lorman Education Services, The 8 Greatest Estate Planning Techniques, 2006
- Practising Law Institute, 2005, 2007, 2008
- WebCredenza Web Seminar, 2005
- Rochdale Offshore Investment Management, 2005
- Westchester County Accountants Association, 2005
- Mercer County Estate Planning Council, 2005, 2011
- New York State Bar Association-Trusts and Estates Law Section, 2005
- The Financial Planning Association of New Jersey, 2005
- National Business Institute, 2005
- VT Bar Association, 2004
- Thrice Yearly Meeting of the Medical Staff of Huntington Hospital, 2004
- National Business Institute, 2004
- Suffolk Academy of Law, Continuing Legal Education Faculty, 2003-2004
- Rockland County Estate Planning Council, 2002
- American Academy of Implant Dentistry, 2001
- Lorman Education Services, Asset Protection Planning in New York, 2000, 2005
- DFK International/USA, Inc., 2000
PROFESSIONAL AFFILIATIONS
- Fellow, The American College of Trust and Estate Counsel (ACTEC)
- Member, Estate Planning Council of New York City, Inc.
- New York State Bar Association, Trusts & Estates Law Section (Chair - International Estate Planning Committee)
- Member, New York State Bar Association, International Law Section
- Society of Trusts & Estates Practitioners (STEP)
BAR/COURT ADMISSIONS
- New York
- U.S. District Court, Southern District of New York
- U.S. District Court, District of New Jersey
|