Fred Bruckner is a principal with Baker Tilly US, LLP. Fred specializes in estate and gift tax planning including the transfer of property (e.g., real estate, closely held business interests, etc.) to younger family members. He advises clients on a wide variety of estate planning techniques ranging from sales to intentionally defective grantor trusts, family LLCs, dynasty trusts, grantor retained annuity trusts, qualified personal residence trusts, Walton GRATs, etc.
Fred advises clients with respect to issues that arise concerning life insurance including whether ownership of existing life insurance policies should be transferred to a new owner (quite often a new or existing trust) to substantially optimize the after-tax return to the ultimate beneficiaries.
- Involved in other planning areas regarding the transfer of policies; from ensuring that the transfer does not run afoul of any hidden income tax traps (e.g., how best to avoid the “transfer for value” trap) to recommending the most appropriate type of trust and ensuring that the most efficient tax clauses are included in the related trust agreements
- Experienced in the technique of having a profit-sharing plan own a second to die life insurance policy
- Involved with several closely held business restructuring transactions including mergers and recapitalizations, and advised clients regarding the consequences
Location
Uniondale, NY
Education
Juris Doctor
St. John’s University (Queens, New York)
Masters of Laws, tax
New York University Graduate School of Law (New York City)
Bachelor of Arts
Queens College (Queens, New York)