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Updated: October 14th, 2021 | Greenwich | Lawyer List J | Withers Bergman LLP |
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Address: 1700 East Putnam Avenue, Suite 400, greenwich, CT, 06870
Law Firm: Withers Bergman LLP
Phone: 203 974 0333
Fax:
Email:
Website: http://www.withersworldwide.com/
| Title | Partner |
| First Year of Call | |
| Areas of Practice | |
| Description | James is a partner in the private client and tax team.He assists executors and beneficiaries alike through all aspects of the estate administration process including probate, contested estates, contentious trust litigation, tax, and post-mortem estate planning issues. His practice also includes working with affluent individuals in the development and implementation of sophisticated planning techniques to help them accumulate, preserve, and transfer their wealth.In addition to helping clients navigate through complex estate matters and identifying planning opportunities, James is a frequent author and speaker, nationally and internationally, on estate, trust, tax, and probate matters.His efforts and contributions to the field have been recognized as he was named as Trusts & Estates fellow for the Real Property, Trust & Estate Law Section of the American Bar Association for 2016-2018, a Young Leader for the American College of Trust and Estate Counsel for 2018-2020 and a finalist for the Society of Trust and Estate Practitioners ( STEP ) Young Practitioner of the Year Award.DatesJoined2012Partner2018Publication˜IRS Opines on the State Estate Tax Deduction Mismatch under Connecticut’s Regime,’ Connecticut Bar Association, Estates & Probate Newsletter – December 2020, co-author˜New Final Regs Issued on Trust/Estate Administrative Expenses, ‘ WealthManagement.com – September 30, 2020, co-author˜Final Regs on Estate and Trust Fee Deductibility Cement Relief, ‘ Tax Notes – September 22, 2020, quoted˜Charting an estate planning course in uncertain political waters,’ Family Business Magazine – September 22, 2020, co-author˜ IRS Makes Few Changes in Final Trust, Estate Deduction Rules, ‘ Bloomberg Tax – September 21, 2020, quoted˜Moore IRC Section 2043 Issues for FLP Planning,’ Trusts and Estates Magazine – August 4, 2020, co-author˜Need Help With Your Estate Plan? Go With the Flow, Advisers Say, ‘ The New York Times – July 24, 2020, quoted˜Tips from the Pros: We Didn’t Start the Fire – Turning New Laws into New Opportunities,’ Trusts and Estates Magazine – April 2020, author˜The Art Market Adjusts: Alternate valuation dates for estates, ‘ Withers Insight – April 1, 2020, co-author˜Tips from the Pros: Focus on ˜Fair’ Value, Discard ˜Discounts’ from the Planner’s Dictionary,’ Trusts and Estates Magazine – February 2020, author ˜Connecticut Revamps Trust Laws, Opening Door To Tax Savings And More, ‘ Forbes – January 10, 2020, quoted ˜Tax Court Accepts Tax-affecting, Taxpayer Prevails in Jones,’ Bloomberg BNA Estates, Gifts & Trusts Journal – January 2020, co-author ˜8 things you need to know about Connecticut’s new trust legislation, ‘ Withers article – December 2019 co-author ˜LexisNexis Practice Guide: Connecticut Probate and Estate Administration,’ 2019 Edition˜SALT Deduction Cap Lives On,’ The Estate Planner – October 2, 2019, quoted˜Income Taxation of Trusts in the US: Stay Tuned for Controversy,’ Trust Quarterly Review ( STEP ) – September 2019, co-author ˜How Wealth Accumulators Can Use Trusts To Avoid State Income Tax,’ __ Forbes – July 22, 2019, quoted ˜The Latest Development in Business Valuation: Burdens of Proof, Tax Affecting S Corporations, and Chapter 14 in Kress,’ Bloomberg BNA Estates, Gifts, & Trusts Journal – July 2019, co-author ˜Connecticut Overhauls Its Trust Laws,’ WealthManagement.com – June 12, 2019, co-author˜States of Play: Connecticut Turning the Lights Up on Investment Duties and Fees,’ STEP Journal – May 2019, author ˜Trump’s Impact on Transfer Tax Regulations,’ WealthManagement.com – April 2, 2019, co-author ˜Turn(er)ing back to basics with FLP s: Tax court decision highlights the importance of estate tax apportionment,’ Trusts and Estates Magazine – March 2019, co-author ˜Update on Connecticut estate and gift tax exemptions for 2019,’ Withers article – February 15, 2019˜Third Installment of the Turner Trilogy’ WealthManagement.com – December 5, 2018 ˜Marvel’s Stan Lee Dead at 95. Is it Clobberin’ Time?’ __ WealthManagement.com – November 12, 2018˜Financial Concerns When The Wealthy Will Regularly Be Living Past 100,’ Forbes – November 8, 2018, quoted ˜Why You Might Need To Fix Your Family Trusts,’ Forbes – October 17, 2018, quoted˜LexisNexis Practice Guide: Connecticut Probate and Estate Administration,’ 2018 Edition˜The Practitioner’s Comprehensive Guide to Estate Planning After Comprehensive Federal and Connecticut Tax Reform,’ Connecticut Bar Association, Estates & Probate Newsletter – August 2018, co-author˜IRS Announces Forthcoming Section 67(g) Clarifications: IRS Notice 2018-61 Deductibility of Section 67(e) expenses confirmed,’ Estate Planner, Wealthmanagement.com – July 2018, co-author ˜U.S. Supreme Court Upholds Revocation-On-Divorce Provision for Testamentary Substitute,’ The Estate Planner, Wealthmanagement.com – July 2018, co-author˜Et Tu (A)(2)? Blattmachr & Gans Dismantle Tax Court’s Powell Analysis,’ ACTEC Law Journal – March 2018, co-author ˜How to Maximize the Increased Transfer Tax Exemptions,’ Withers article – February 21, 2018, co-author ˜Regulatory Outlook After Trump’s Tax Reform: IRS releases revised priority guidance plan and proposed amendments,’ Trusts & Estates, Wealthmanagement.com – February 2018, co-author ˜How the New Federal and Connecticut Estate and Gift Tax Exemption Could Affect Your Estate Plan,’ Withers article – January 2018, co-author ˜How the New Federal and New York Estate Tax Exemption Could Affect Your Estate Plan,’ Withers article – January 2018, co-author˜Connecticut Improves its Transfer Tax System,’ Wealthmanagement.com – November 07, 2017, co-author˜Connecticut Legislature passes Budget Bill (Senate Bill 1502)’, Withersworldwide.com – October 30, 2017, co-author˜Federal Estate Tax Closing Letters: What They Are, What They Aren’t, And How to Get Them or a ˜Functioning Equivalent’˜, Connecticut Bar Association, Estates & Probate Newsletter – October 2017, author˜LexisNexis Practice Guide: Connecticut Probate and Estate Administration’ – 2017 Edition, co-author˜Estate of Powell: Stranger Than Strangi and Partially Fiction,’ Trusts and Estates Magazine – September 2017, co-author˜Estate of Powell: Stranger Than Strangi and Partially Fiction,’ Trusts & Estates, Wealthmanagement.com – May 2017, co-author˜Estate Tax Deduction for Losses Caused by Bernie Madoff Ponzi Scheme: The Tax Court’s decision in Heller provides rare jurisprudence on IRC Section 2054,’ Trusts & Estates, Wealthmanagement.com, October 2016, co-author˜New Cross-Border Planning Issues: New York Estate Taxation for the Connecticut Resident’, Connecticut Bar Association, Estates & Probate Newsletter – June 2016, co-author˜LexisNexis Practice Guide: Connecticut Probate and Estate Administration’ – 2016 Edition, co-author˜Treasury Releases Proposed Regulations on Basis Consistency: IRS provides guidance on Form 8971 and Schedule A’, Trusts & Estates, Wealthmanagement.com – March 2016, co-author˜Treasury Releases 2017 Greenbook’, Trusts & Estates, Wealthmanagement.com – February 2016, co-author˜Best Practices Related to IRC Section 2036, Annual Exclusion Transfers and Graegin Loans’, Trusts & Estates, Wealthmanagement.com – January 2016, co-author˜Todd Angkatavanich & James I. Dougherty on the Davidson $320 Million Settlement: Finding Opportunity in Light of the Taxpayer Victory in the Davidson $320 Million Settlement While Being Mindful of the Uncertainty from CCA 201330033′, Leimberg Information Services, Inc. Estate Planning Newsletter #2322 – July 2015, co-author˜New Estate Tax Closing Letter Procedure Issued: IRS adds additional burden on estates by no longer automatically issuing closing letter’, Wealthmanagement.com – June 2015, co-author˜Allowing a Double Bite but No Double Deduction: Estate Loses Res Judicata Argument and Income Tax Credit for Taxes Paid by Decedent Under Claim of Right’, Trusts & Estates, Wealthmanagement.com – June 2015, co-author˜2015 Changes to Connecticut Estate Taxes’, Connecticut Bar Association, Estates & Probate Newsletter – June 2015, co-author˜Prevent Conflicts While Keeping a Present Interest: Addressing the IRS ‘ attacks against religious (and other) arbitration and in terrorem clauses in trusts with withdrawal rights’, Trusts & Estates, Wealthmanagement.com – April 2015˜President Obama ˜Steps Up’ Attack On Estate Planning Techniques: Thoughts on the 2016 Greenbook’, Wealthmanagement.com – February 2015, co-author˜Gain From the Value of a Good Valuation’, Probate & Property Magazine – September/October 2014, co-author˜To Boldly Go Where No Man (or Woman) Has Gone Before: Some Random Thoughts on Estate Planning Past, Present and (More Important) Future’, Trusts and Estates Magazine – September 2014, co-author˜A New Tool in Cross-Atlantic Estate Planning: Implementing EU Regulation 650/2012′, Trusts and Estates Magazine – April 2014, co-author˜Seven Old Ideas, a New Idea and a Crummey Idea: A Review of the 2015 Greenbook’s Estate and Gift Tax Provisions’, Wealthmanagement.com – March 2014, co-author˜Unwrapping the Net, Net Gift’, Trusts and Estates Magazine – February 2014, co-author˜Intra-Family Loans to Provide Liquidity for Estates 25 Years After Graegin’, Connecticut Bar Association, Estates & Probate Newsletter – January 2014, co-author˜Implementing Early Inheritances: The why and how of giving sooner while living longer’, Trusts and Estates Magazine – December 2013, co-author˜IRS SCIN s a Cat: CCA 201330033 Limits Use of Mortality Tables’, Wealthmanagement.com – August 2013, co-author__Talks˜A Practical Explanation of Estate Tax Return Preparation,’ California Lawyers Association – October 28, 2020, presenter˜Checklist 2020: Planning for any outcome, ‘ Withersworldwide webinar – October 6, 2020, co-presenter˜Valuable Valuation Developments for Closely Held Businesses’, ABA Section of Taxation Fall Tax Meeting – September 29, 2020, presenter˜Tax Considerations in Drafting Trust Issues’, ABA RPTE Skills Training Program – August 7,202, co-presenter˜Looking Ahead: Reducing tax burdens with Intentionally Defective Grantor Trusts ( IDGT s), ‘ Withersworldwide webinar – July 20, 2020, co-presenter˜Valuable Valuation Developments for Closely Held Businesses,’ American Bar Association’s Real Property Trust & Estate Law 2020 National CLE Conference – May 14, 2020, speaker˜Probate Strategies When Non-Resident/Non-Citizen Decedents Own US Assets: Legal, Tax, and Practical Issues,’ Strafford Webinar – April 28, 2020˜Recent Federal and Connecticut Tax Developments That Impact Connecticut Estate Planners,’ Estate and Probate Section of the Connecticut Bar Association, Orange, CT – March 2020, speaker˜Current Developments in Tax Law,’ CBA Estates & Probate Section, Greenwich, CT – March 3, 2020, co-presenter˜Recent Valuation Cases for Estate Planning with Closely Held Businesses,’ Business Planning Group of the ABA Section of Real Property, Trust & Estate Law – February 2020˜T&E presentation,’ RPTE Business Planning Group – February 19, 2020, presenter˜Connecticut’s New ˜Uniform’ Trust Code,’ Fairfield County Bar Association, Fairfield, CT – February 19, 2020, co-presenter˜CT Trust Law Roundtable Luncheon for in-house wealth advisors,’ Withers office event, Greenwich, CT – January 7, 2020, co-presenter˜Roundtable Lunch with NYC based wealth advisors (Brown Brothers Harriman, HSBC, J.P. Morgan, and Bernstein),’ Withers office event, New York, NY – January 7, 2020, co-presenter˜Breakfast Series: Connecticut’s New Trust Legislation,’ Withers office event – October 29, 2019, co-presenter˜The Kaestner Case and Surveying Recent Developments in Income Tax Jurisprudence,’ Wilmington Tax Group, Wilmington, Delaware – September 2019˜Avoiding Fiduciary Litigation in the Age of Technological and Digital Transformation,’ Robins Kaplan LLP Wealth Planning, Administration, and Disputes Group, The Future of the Fiduciary – September 12, 2019, panelist˜Post-Mortem Estate Planning Techniques: Income Tax Planning and Estate Tax Considerations,’ Strafford Publications Webinar – July 2019˜Drafting Considerations for Estate and Trust Planning’, ABA RPTE Skills Training Program, Columbia, South Carolina, July 2019 ˜Dead Celebrity Podcast: The Bizarre Story of Casey Kasem,’ __ WealthManagement.com – June 24, 2019˜The Latest Development in Business Valuation: Burdens of Proof, Tax Affecting S Corporations, and Chapter 14,’ The New York State Society of CPA s, Estate Planning Committee – June 2019˜Death and Taxes – Estate Tax Return Preparation,’ ABA Section of Real Property, Trust & Estate Law eCLE Webinar – April 2019˜Carefully Threading the Needle with (Section 2036) String and Knowing How to Cut It,’ Estate and Probate Section of the Connecticut Bar Association, New Haven, CT – March 2019˜Estate Planning for Resident and Non-Resident Aliens – Navigating Estate, Gift and GST Tax Rules; Leveraging Estate and Lifetime Gifting Opportunities’ Strafford Publications Webinar – January 2019˜Tax Apportionment in Wills and Estate Documents: Allocating Wealth Transfer Taxes Among Beneficiaries,’ Strafford Publications Webinar – December 2018˜Business Succession and Valuation in Decedents’ Estates,’ Connecticut Probate Assembly Meeting: Continuing Education Program – November 2018˜Can the IRS Have Their Cahill and Eat Yours Two,’ ABA Section of Taxation, 2018 Fall Tax Meeting, Atlanta, GA – October 2018˜The Fundamentals of Fiduciary Litigation,’ ABA Section of Real Property, Trust & Estate Law eCLE Webinar – July 2018˜Powell Proof Your Partnership,’ American Bar Association’s Real Property Trust & Estate Law 2018 Spring Symposia, Orlando, FL – May 2018˜Probate Strategies When Non-Resident/Non-Citizen Descendants Own U.S. Assets: Legal, Tax and Practical Issues,’ Strafford Publications Webinar – April 2018˜Probate Boot Camp,’ National Business Institute ( NBI ) Seminar – December 2017˜Challenges to Wills/Trusts and Lifetime Disputes,’ ABA Section of Real Property, Trust & Estate Law Paralegal eCLE Webinar – October 2017˜All-Star Tax Series: How to Settle an Estate When a Client Dies,’ Edward Jones/Surgent McCoy, St. Louis, MO – July 2017˜Federal Issues in Estate Administration,’ the American Bar Association’s Real Property Trust & Estate Law (Non-Tax Estate Planning Considerations Group) – June 2017˜Federal Post-Mortem Estate Planning Issues and 2016/2017 Developments,’ Estates and Probate Section of the Connecticut Bar Association, New Haven, CT – May 2017˜High Stakes Litigation: When to Bring in the Expert to Win Your Case,’ American Bar Association’s Real Property Trust & Estate Law 2017 Spring Symposia, Denver, CO – April 2017˜Turns out ˜Fiduciary’ Means You Have to Give it Back: An Introduction to Estate and Trust Litigation,’ American Bar Association’s Real Property Trust & Estate Law 2017 Spring Symposia, Denver, CO – April 2017˜Post-Mortem Trust Planning, Modifications and Allocations: Tax Elections Available to the Executor, Modifying Trusts Post-Mortem to Minimize Income Tax, Utilize Deferral Opportunities, and Optimize Basis Adjustments,’ Strafford Publications Webinar – April 2017Trusts and Estates Course at the University of Connecticut School of Law, Fall 2016, guest lecturer˜Estate Tax Return (Form 706) Preparation’, ABA Section of Real Property, Trust & Estate Law Paralegal eLearning Program – August 2016˜Tax Consequences of Trusts’, National Business Institute ( NBI ) – July 2016˜All-Star Tax Series: How to Settle an Estate from A to Z’, Edward Jones/Surgent McCoy, St. Louis, MO – June 2016˜The New EU Regulation (Brussels IV): Understanding the Impact on Cross-Border Estate Planning and Administration’, American Bar Association’s Section of International Law 2016 Europe Forum, Rome, Italy – May 2016˜Revolutionary or Revolting: Potential Section 2704 Regulations, Basis Consistency Reporting, and Developments in Adequate Disclosure’, American Bar Association’s Real Property Trust & Estate Law 2016 Spring Symposia, Boston – May 2016˜Tax Consequences of Trusts’, National Business Institute ( NBI ) – April 2016.˜The estate of Barbara M. Purdue’, Podcast for Leimberg Information Services and the American Institute of CPA s ( AICPA ) – January 2016˜The Probate Process From Start to Finish’, National Business Institute ( NBI ) Seminar – October 2015˜Estate Tax Preparation and Audit Mitigation Strategies’, ABA Section of Taxation and Section of Real Property, Trust and Estate Law, Trust and Estate Division, 2015 Joint Fall CLE Meeting, Chicago – September 2015.˜Implementation and Administration of Self-Cancelling Installment Notes, ABA Section of Taxation and Section of Real Property, Trust and Estate Law, Trust and Estate Division, 2015 Joint Fall CLE Meeting, Chicago – September 2015˜Introduction to Estate Tax Returns, Estate Expenses and Deductions’, ABA Section of Real Property, Trust & Estate Law Paralegal eLearning Program – June 2015˜Trusts 101′, National Business Institute ( NBI ) Seminar – June 2015˜Tax Consequences of Trusts’, National Business Institute ( NBI ) – May 2015˜New Frontiers for 2015 in International Trusts, Estates, Tax and Immigration’, New York State Bar Association, Global Law Week – May 2015˜The Probate Process From Start to Finish’, IPE Seminar – May 2015˜Looking to the Future: The Modern Practice’, at the American Bar Association’s Real Property Trust & Estate Law 2015 Spring Symposia, Washington DC – April 2015˜Wealth Planning, US Transfer Taxes and the Taxation of Trusts’, Charles F. Dolan School of Business, Fairfield University – April 2015, guest lecturer˜The Probate Process From Start to Finish’, National Business Institute ( NBI ) Seminar – December 2014˜Advanced Estate and Trust Administration’, National Business Institute ( NBI ) Seminar – June 2014˜Preparing the Decedent’s Final 1040 Return–Key Election and Compliance Issues’, Surgent McCoy Webinar – June 2014˜Chapter 14 in 2014: IRS Continues its Attack under Chapter 14 Valuation Rules’, for the ABA Section of Real Property, Trust & Estate Law – March 2014˜Trusts 101′, National Business Institute ( NBI ) Seminar – October 2013˜The Probate Process From Start to Finish’, IPE Seminar – April 2013Me in a minuteTo me there is no greater professional satisfaction than building a deep connection with a familyI have had a lifelong involvement and passion for probate, tax, trust, and estate issues. I am a fourth generation attorney and have the privilege of carrying on a family tradition of building relationships and representing families which began in my hometown of Greenwich, Connecticut in 1930. What I learned growing up around the law is that while a good reputation and comprehensive skill set takes years to develop, it is only developed by giving everything you have each day. To me there is no greater professional satisfaction than building a deep connection with a family where I am there to help them plan for the future and be there to provide comfort, support, and confidence during difficult times. |
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