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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. Gideon 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.
Gideon 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.
The recipient of several honors and awards, Gideon has been listed in Law & Politics’ New York Super Lawyers® since 2006. The 2010 ranking also lists Gideon as one of the “Top 100 New York Super Lawyers”, one of only two Trusts and Estates lawyers, who received the highest point totals in the New York Metro nomination. Since 2006, Gideon has been honored with a listing in Chambers USA in the field of Wealth Management. The 2011 edition of Chambers USA states, “in addition to his extensive experience in domestic and international estate planning, [Gideon] is regarded by peers as ‘a leading authority on asset protection’." Gideon’s other notable honors and awards include:
- “World’s Leading Trust & Estate Practitioners,” Euromoney’s Expert Guides
- “Top 40 Tax Advisors,” CPA Magazine
- “Top 100 Attorneys” serving private clients, Worth/Robb Report
- “Distinguished Accredited Estate Planner” award, National Association of Estate Planners & Councils
- Citywealth Leaders List
- Best Lawyers in America®, American Lawyer
- Best Lawyers in New York®, American Lawyer
- 2008 Honoree, UJA-Federation of New York, Trusts & Estates Group of The Lawyers Division
- Who's Who in American Law
- AV® Preeminent™, Martindale-Hubbell.
Gideon is also the co-author of BNA Tax Management Portfolio on “Asset Protection Planning” and is a member of the Advisory Boards of BNA Tax Management and Trusts & Estates magazine.
He is an Adjunct Professor at the University of Miami School of Law Graduate Program and lectures frequently on asset protection and advanced estate planning strategies to professional groups. Gideon is active in numerous charitable organizations including the Anti-Defamation League where he serves as National Planned Giving Chair and is a member of the National Executive Committee. He also serves on the professional advisory committees of the Jewish National Fund and Museum of Art and Design. Gideon is also licensed as a Certified Public Accountant.
EDUCATION
- New York Law School, J.D., with honors
- Bernard M. Baruch College of the City University of New York, B.B.A.
ARTICLES
- "Estate Planning Checklist," Moses & Singer Update, April 2012.
- "Deadline Approaching for Estate Tax Savings," Moses & Singer Wealth Preservation Advisor, March 2012.
- "Tax Hunt Pushes Global Wealthy Into OffshoreTrusts for Children in U.S.," quote, Bloomberg.com, March 2012.
- "Why You May Need A Trust Protector," quote, Barrons.com, March 2012.
- "IRS Announces Third Offshore Voluntary Disclosure Initiative," Moses & Singer Client Alert, January 2012.
- "A Widening Net," Trusts & Estates
, January 2012
- "New Laws Offer Greater Asset Protection for Clients," quote, InsuranceNewsNet.com, December 2011.
- "Getting Personal: Hawaii's 'Aloha' To Special Trusts," quote, The Wall Street Journal
, August 2011
- "Wedded Bliss," quote, Financial Planning Magazine, May 2011.
- "Why You Need to Review Your Estate Plan Now," Moses & Singer Client Alert, February 2011.
- "Deadline for Taxpayers with Foreign Accounts," Moses & Singer Client Alert, February 2011.
- "How Families Avoid Scandal, When Any Slip Can Go Viral," quote, The New York Times, February 2011.
- "Getting Personal: Asset Protection Booms Amid Economic Woes," quote, Dow Jones, February 2011.
- "Tax-Free Life Insurance: An Untapped Investment for the Affluent," quote, The New York Times, February 2011.
- "Efforts to Avoid Probate Can Carry Their Own Risks," quote, The New York Times, February 2011.
- "Staying Out of Reach," Trusts & Estates, January 2011.
- "What a Tax Deal: Family Loans, GRATs, Trust Payouts, Gifts To Grandkids," quote, Forbes.com, December 2010.
- "Act Before December 31 to Save Future Generation-Skipping Transfer Taxes," Moses & Singer Client Alert, December 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.
- "You Don't Have To Move Your Money Offshore To Get Asset Protection," quote, Forbes.com, July 2010.
- "New Gift Tax Legislation Pending - Immediate Action Required," Moses & Singer Client Alert, June 2010.
- "June 30 Deadline for Foreign Bank and Financial Accounts Reporting," Moses & Singer Client Alert, June 2010.
- "Is the Holiday Over for Estate Planning?," quote, Merrill Lynch Wealth Management Viewpoint, April 2010.
- "Wealth Preservation Advisor: An Estate Planning Update," Moses & Singer Newsletter, April 2010.
- "Keeping it All in the Family," IFC Review, March 2010.
- "Federal Estate Tax Repealed," Moses & Singer Client Alert, January 2010.
- "IRS Rules Self-Settled Alaska Trust Will Not Be in Grantor’s Estate," Estate Planning, January 2010.
- "Keeping Wealth In The Family," Private Wealth, November 2009.
- "Wealth Preservation Advisor, An Estate Planning Update," Moses & Singer Newsletter, June 2009.
- "Asset Protection Planning (With Audit Checklist)," ALI-ABA Estate Planning Course Materials Journal, April 2009.
- "New Voulntary Disclosure Procedure For Offshore Accounts," RPTE eReport, American Bar Association, April 2009.
- "United States: Federal and New York State Q&A," PLC Cross-Border Private Client Handbook, December 2008.
- "Wealth Preservation Advisor: An Estate Planning Update," Moses & Singer Newsletter, December 2008.
- "The Accountant and Asset Protection Planning," video by American Institute of Certified Public Accountants (AICPA), November 2008.
- "Wealth Preservation Advisor: An Estate Planning Update," Moses & Singer Newsletter, September 2008.
- "Coming to America: Gideon Rothschild and Ira Zlotnick Consider the Benefits of U.S. Situs Trusts for Non-U.S. Persons," STEP Journal, August 2008.
- "What Foreign Persons Need to Know Before Buying U.S. Real Estate," Real Estate Weekly, April 2008.
- "Wealth Preservation Advisor: An Estate Planning Update," 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.
- "Issue of Issue," University of Miami, Heckerling Institute, January 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
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.
PRESENTATIONS
- 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
- Trusts and Estates Video, Industry Insights with Gideon Rothschild, 2011
- Advisor Products Inc., 2009-2010
- ALI-ABA CLE Video (Chair), 1998, 2002, 2005-2006, 2008-2010
- ALI-ABA, 2011-2012
- American Bankers Association, 2004
- American Bankruptcy Institute, 2008
- American Bar Association, 1995, 1997-2007, 2009, 2012
- American College of Trust and Estate Counsel, 2006-2008, 2010
- American Foreign Law Association (AFLA), 2009
- American Institute of Certified Public Accountants, 1995, 1998, 2001-2008
- Anti-Defamation League, 2007-2008, 2010
- Attorneys for Family Held Enterprises Annual Conference, 2002, 2004
- BNA Tax & Accounting, 2011
- Catholic Archdiocese of Chicago, 2010
- Christiana Bank & Trust Roundtable, 2007
- Connecticut Bar Association, 2008
- Estate Law Institute, 2008
- Estate Planning Councils (various chapters), 1995-2012
- Financial Planning Association of New Jersey, 2008
- Foundation for Accounting Education, 1995-1998, 2001-2003
- Foundation for Accounting Practitioners, Inc., 2007
- Georgia Society of CPAs, 2006
- Hofstra Law School, 2011
- HSBC Seminar, 2010
- Institute for Continuing Legal Education, 1994-1996, 2001, 2005
- Institute for International Research, 1999-2002, 2005-2006
- InterActive Legal Systems, 2009
- Jewish National Fund, 2009
- Lawline.com, 2008
- Lighthouse International, 2007, 2009, 2011
- Maryland Financial Planning Association, 2009
- Massachusetts CLE, 2001-2003
- National Association of Personal Financial Advisors, 2004 National Conference
- National Association of Estate Planning Councils, 2006, 2009
- National Law Foundation, 1999-2003, 2008
- New Jersey Federal Tax Day Symposium, 2010
- New York City Archdiocese, 2002, 2004
- New York City Bar Association, 1997-2000, 2005, 2011
- New York County Lawyers’ Association, 1997-1999, 2002
- New York Law School Dean's Council Dinner, 2010
- New York State Bar Association, 1997, 2003, 2005, 2007-2009, 2011
- New York State Society of CPAs Westchester Tax, 2011, 2012
- New York University Summer Institute of Federal Taxation, 1994-1995, 1999-2011
- NMS Management, Inc., 2012
- Notre Dame Tax and Estate Planning Institute, 2010
- Opal Financial Group, 2011
- Pennsylvania Bar Association, 2001-2003, 2006, 2008
- Pennsylvania Bar Institute (PBI), 2008
- Pennsylvania Institute of CPAs, 2004
- Pennsylvania Financial Planning Association, 2007
- Practising Law Institute, 1997, 2000-2005, 2011
- Smith Barney, 2007, 2009
- Society of Trusts and Estates Practitioners, 2008 - 2011
- Southern Federal Tax Institute, 2000
- Tel Aviv University, 2010
- Tiger 21, 2004-2008
- The ABA Center for Continuing Legal Education, 2007
- UJA Federation Estate Planning Conference, 1997-2008, 2010, 2011
- University of Miami Law School, Philip Heckerling Estate Planning Institute, 2001-2002, 2006-2012
- Virginia CLE Seminar, 2004, 2006
- Wells Fargo Private Bank, 2011
- Young Presidents' Organization, 2008
PROFESSIONAL AFFILIATIONS
- Fellow, American College of Trust and Estate Counsel (Member, International Estate Planning and Asset Protection Committees)
- Academician, The International Academy of Estate and Trust Law
- Vice-Chair, American Bar Association, Real Property Trust & Estate Section
- Member, Society of Trusts & Estates Practitioners (New York Chapter) , Chair (2007- 2010)
- Member, New York State Bar Association
- Member, Advisory Board, Trusts & Estates magazine
- Member, Advisory Board, BNA Tax Management, Estates, Gifts and Trusts
BAR/COURT ADMISSIONS
- U.S. District Court, Southern District of New York
- New York
- U.S. Tax Court
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