Marc S. Bekerman

Marc S. Bekerman is a partner in Kurzman Eisenberg Corbin & Lever, LLP’s Trusts and Estates Department. Mr. Bekerman has vast experience in many areas of trusts and estates, including planning, administration and litigation, with a special emphasis on high-net-worth clients. Mr. Bekerman is a Distinguished Adjunct Professor at New York Law School and has also been an Adjunct Professor at St. John’s University School of Law.

An active practitioner for more than 30 years, Marc practices in the areas of estate and gift planning, estate administration, trust administration, and related private client services.  Marc has been appointed by various Surrogate’s Courts to serve as a Guardian ad Litem for persons under disability and is a member of the Suffolk County Surrogate’s Court panel of certified mediators.

Marc has also been certified as an expert in New York Guardianship law by a Court in England.

Education

  • New York University (LLM in Taxation, 1995).
  • Fordham University School of Law (J.D., 1992).
  • State University of New York at Binghamton (B.A., 1989).

Admissions

  • New York
  • New Jersey
  • California
  • United States Tax Court.

Memberships

Professional

  • American Bar Association, Real Property, Trust and Estate Law Section 

    • Current Vice Chair of Committee on Legal Education

    • Former Member of the Council, former Chair of the Section’s Skills Training for the Estate Planners Advisory Committee, and former Chair of the Section’s Standing Committee on Community Outreach

  • New York State Bar Association

    • Member of the Trusts and Estates Section

    • Former Member of the Standing Committee on Legal Education and Admission to the Bar

  • Suffolk County Bar Association

    • Member of the Surrogate’s Court Committee

  • Member of the Bloomberg Tax and Accounting Estates, Gifts and Trusts Advisory Board

Philanthropic

  • Fellow of the American Bar Foundation

  • Fellow of the New York State Bar Foundation

Publications

  • BNA Tax Management Portfolio 804-1st T.M., Probate and Administration of Decedent’s Estates (Published in September 2012; Updated annually since 2019)

  • A Casebook of Mental Capacity in US Legislation:  Assessment and Legal Commentary, Contributing Commentator, Published by Routledge in June 2022

  • BNA Tax Management Portfolio 832-2nd T.M., Estate Tax Payments and Liabilities (Published in February 2012; Updated in 2022), 

  • “Bloomberg Tax Special Report – 2019 Tax Developments for Estates, Gifts, and Trusts”, Contributing Author, Published by Bloomberg Tax in January 2020

  • “Post Mortem Estate Planning – an Update After the 2017 Tax Act”, Published by Tax Management Estates, Gifts and Trusts Journal in March/April 2019

  • “Bloomberg Tax Special Report – 2018 Tax Developments for Estates, Gifts, and Trusts”, Contributing Author, Published by Bloomberg Tax in January 2019

  • “Estate Tax Planning in an Income Tax World”, Published by Tax Management Estates, Gifts and Trusts Journal in March/April 2015

  • “The 2012-2013 Trusts and Estates Stability Act”, Published by Tax Management Estates, Gifts and Trusts Journal in September - October 2013

  • “Navigating a Non-Tax Estate Planning Minefield with Some Tax Considerations”, Published by the American Bar Association in Probate & Property in May/June 2013

  • “Back to the Future – Welcome to 2013”, Published by Tax Management Estates, Gifts and Trusts Journal in November 2012

  • “Portability”, Contributing author to the American Bar Association’s “A Practical Guide to Estate Planning”, Edited by Professor Jay A. Soled, Published by the American Bar Association in September 2011

  • “Flipping Out – A Review of Some Changes Created by the Reduction in the Highest Estate Tax Rate Below the Highest Income Tax Rate by the 2010 Tax Act” (Bulletin Published by Tax Management Estates, Gifts and Trusts Journal in March 2011; Article Published by Tax Management Estates, Gifts and Trusts Journal in September 2011)

  • “Portability of Estate and Gift Tax Exemptions Under the TRA 2010”, Published by Tax Management Estates, Gifts and Trusts Journal in May 2011

  • “Credit Shelter Trusts and Portability – Does One Exclude The Other?”, Published by the American Bar Association in Probate & Property in May/June 2011 - Winner of Best Trust & Estate Cutting Edge Article of 2011 from Editors of Probate & Property Magazine 

  • “Is There Terror In In Terrorem Clauses - And For Whom?”, Published by Tax Management Estates, Gifts and Trusts Journal in March 2010

  • “What Portability Means to Estate Planners”, Published by the American Bar Association in Probate & Property in September/October 2009

  • “The Intersection of Income in Respect of a Decedent, the Separate Share Rule and Making Charitable Bequests – Be Sure to Look All Ways Before Crossing”, Published by Tax Management Estates, Gifts and Trusts Journal in May 2009 

  • “Was the Supreme Court Really Wearing Shining Armor – A Hard Day’s Knight for Trusts and Estates”, Published by the American Bar Association in Probate & Property in September/October 2008

  •  “Obtaining a Full Step Up in Basis for Jointly Held Property Between Spouses”, Published by the American Bar Association in Probate & Property in January/February 2008

  • “Essential Steps To Take After “Finishing” The Estate Plan – Pre-Mortem Planning” - Part 1, Published by the American Bar Association in Probate & Property in March/April 2007; Part 2, Published by the American Bar Association in Probate & Property in May/June 2007 - Winner of Best Trust & Estate Practical Use Article of 2007 from Editors of Probate & Property Magazine 

  •  “Carryover Basis – Have We Learned from History”, Published by the American Bar Association in Probate & Property in November/December 2005

  •  “Administering Closely Held Businesses in Estate Accounts”, Published by Estate Planning in November 2001

  • “Planning and Drafting from the Fiduciary’s Perspective”, Published by the American Bar Association in Probate & Property in March/April 2001; Republished by the American Bar Association in GPSolo in September 2001 as part of “Best of ABA Sections”

  • "Estate Practice Into the Next Millennium", Published by the American Bar Association in Probate & Property in January/February 1999

  • "Practice Considerations in Estate Planning and Disability Planning", Published by the American Bar Association in Probate & Property in May/June 1998

  • "Points To Ponder for that 'Simple Will'", Published by The Practical Lawyer in March 1998

  •  “The Role of the Public Administrator in Estate Administration”, Published by the Young Lawyers Division of the American Bar Association in October 1995