(212) 655-3500
(212) 655-3500

Marc S. Bekerman

E: msb@mss-pllc.com

P: (516) 858-1793

Practice Area: Taxation & Estates
Education
  • New York University School of Law, L.L.M. in Taxation,
  • Fordham University School of Law, J.D.,
  • State University of New York at Binghamton, B.A.,
Admissions
  • New York
  • New Jersey
  • California

Overview

Overview

Mr. Bekerman’s practice sees him assist clients in all aspects of trusts and estates, including planning, administration and litigation, with a special emphasis on high net worth clients.  Marc is a frequent author and lecturer on both tax and non-tax issues relating trusts and estates.  Mr. Bekerman has been appointed by various Courts to represent the interests of persons under a disability and was recognized as an expert in New York Guardianships by a Court in London, England.  Marc is a Distinguished Adjunct Professor Law at New York Law School and was formerly an Adjunct Professor of Law at St. John’s University School of Law where he has taught a variety of classes in all areas of Trusts and Estates.

Education & Admissions

EDUCATION

  • New York University School of Law, L.L.M. in Taxation,
  • Fordham University School of Law, J.D.,
  • State University of New York at Binghamton, B.A.,

ADMISSIONS

  • New York
  • New Jersey
  • California

Honors & Involvement

HONORS

  • Winner of Best Trust & Estate Practical Use Article of 2007 from Editors of Probate & Property Magazine
  • Winner of Best Trust & Estate Cutting Edge Article of 2011 from Editors of Probate & Property Magazine
  • Rated AV by Martindale-Hubbell
  • Recipient, Medal of Distinguished Service, Binghamton University Alumni Association

INVOLVEMENT

  • American Bar Association
    • Member of Real Property, Trust and Estate Law Section
      • Former member of council
      • Former chair of section’s Skills Training for Estate Planners Advisory Committee
  • Former Member of Bloomberg Tax and Accounting Estates, Gifts and Trusts Advisory Board
  • Former Member of Estate Planning Council of Nassau County
  • Former Member of Society of Trust and Estate Practitioners
  • Suffolk County Bar Association
    • Member of Surrogate’s Court Committee
  • New York State Bar Association
    • Member of Trusts and Estates Section
    • Former Member of Standing Committee on Legal Education and Admission to the Bar
  • Certified for Appointment as Guardian ad Litem Pursuant to Part 36 of the Rules of the Chief Judge
  • Certified for Appointment as Supplemental Needs Trustee Pursuant to Part 36 of the Rules of the Chief Judge
  • Certified for Appointment as a Mediator Pursuant to Part 146 of the Rules of the Chief Judge with advanced training in Surrogate’s Court Mediation
  • Member of Mediator Panel for Suffolk County Surrogate’s Court
  • Fellow of the American Bar Foundation
  • Fellow of the New York State Bar Foundation
  • Former Secretary and Member of Binghamton University Alumni Association Board of Directors
  • Former Member of Binghamton University Parents Leadership Council

SPEAKING ENGAGEMENTS

  • Kinship Proceedings (to be presented in October 2026 for Suffolk County Bar Association)
  • Estate and Gift Taxes
    • Presented in August 2025 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2024 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2023 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2022 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2021 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2020 for American Bar Association Skills Training for Estate Planners
  • The Ethical Representation of a Family from Cradle to Grave
    • Presented in May 2025 for Suffolk County Bar Association Surrogate’s Court Committee
  • Guardian ad Litem Series – Probate Proceedings
    • Presented in December 2024 for Suffolk County Bar Association
  • Representing Families
    • Presented in April 2023 for New York Law School Tax Lawyering Workshop
  • A Brief Overview of Estate Planning
    • Presented in February 2023 for Binghamton University Alumni Association
  • Absentees
    • Presented in October 2022 for Suffolk County Bar Association Surrogate’s Court Committee
    • Presented in March 2020 for Suffolk County Bar Association Surrogate’s Court Committee
  • Malpractice and Best Practice in Estate Planning – the Current Landscape
    • Presented in April 2022 for New York Law School Tax Lawyering Workshop
  • Psychological and Legal Considerations in Determining Capacity Remotely: When Your Client Interactions Are Limited To Videoconference
    • Presented in May 2021 for New York State Bar Association
  • What You Need to Know as a Guardian ad Litem
    • Presented in March 2020 New York State Bar Association – Program Chair and Moderator
  • An Overview of Income and Transfer Taxes for Estate Planners
    • Presented in July 2019 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2017 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2015 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2012 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2011 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2010 for American Bar Association Skills Training for Estate Planners
    • Presented in May 2010 for American Bar Association Young Lawyer’s Institute
    • Presented in July 2009 for American Bar Association Skills Training for Estate Planners
  • Anatomy of a Trust – Grantor Trusts and Life Insurance Trusts
    • Presented in May 2019 for the New York State Bar Association
  • Form 706: Estate Tax Return Fundamentals
    • Presented in May 2019 for Lorman Education Services
    • Presented in May 2018 for Lorman Education Services
  • Fine Tuning an Estate Plan After Death
    • Presented as a two part podcast for Bloomberg BNA Tax Management – January 2019
  • Post-Mortem Planning – An Update After the 2017 Tax Act
    • Presented in November 2018 for Suffolk County Bar Association Academy of Law
    • Presented in September 2018 for Suffolk County Bar Association Surrogate’s Court Committee
  • Estate Planning Under the 2017 Tax Act
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
  • Selected Basis & Related Income Tax Issues in Estate Planning
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
  • Drafting Considerations for Estate Planners
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2017 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2015 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
  • Post-Mortem Planning – Is It Still Necessary and How Is It Useful – An Update
    • Presented in May 2018 for Estate Planning Council of Nassau County
  • Legal Considerations in Capacity
    • Presented in October 2017 for American Bar Association
    • Presented in April 2017 for American Bar Association
    • Presented in April 2017 for Nassau County Bar Association
    • Presented in April 2016 for NuHealth (Nassau University Medical Center)
    • Presented in February 2016 for Suffolk County Bar Association
    • Presented in August 2015 for American Psychological Association Annual Meeting
  • Skills Training for Estate Planners – Review of Course
    • Presented in July 2017 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2015 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
  • 17-A Guardianships
    • Presented in January 2017 for Suffolk County Bar Association
  • Fiduciary Accounts and Preparing and Filing Fiduciary Income Tax Returns
    • Presented in November 2016 for American Bar Association eTraining Program
  • The Use of Fiscal Years in Post-Mortem Income Tax Planning
    • Presented in October 2016 for Estate Planning Council of Nassau County
  • Guardianships in the Surrogate’s Court and the Supreme Court
    • Presented in May 2016 for Suffolk County Bar Association
  • What You Need to Know as a Guardian ad Litem
    • Presented in May 2016 for New York State Bar Association
  • Post-Mortem Planning – Is It Still Necessary and How Is It Useful
    • Presented in April 2016 for Estate Planning Council of Nassau County
    • Presented in February 2010 for Suffolk County Bar Association
  • Non-Probate Administrative Issues
    • Presented in March 2015 for American Bar Association Paralegal eLearning Program
  • Income Tax Considerations for Taxable Estates
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
  • Back to the Future – Welcome to 2013
    • Presented in March 2013 for BNA Tax Management Advisory Board Meeting
  • Estate Administration II
    • Presented in March 2013 for American Bar Association Paralegal eLearning Program
  • Non-Tax Considerations in Estate Planning and Will Drafting
    • Presented in September 2012 for the Thirty-Eighth Annual Notre Dame Tax & Estate Planning Institute
  • Bridge The Gap – An Introduction to Trusts and Estates
    • Presented in December 2011 for Marino Legal CLE
  • Portability Of The Estate And Gift Tax Exemptions: The 2010 Legislation, Drafting Considerations, Unresolved Issues And Planning
    • Presented in September 2011 for the Thirty-Seventh Annual Notre Dame Tax & Estate Planning Institute
  • Portability of Estate and Gift Tax Exemptions Under the TRA 2010
    • Presented in March 2011 for BNA Tax Management Advisory Board Meeting
  • Portability Under the 2010 Tax Act
    • Presented in March 2011 for The Graduate Tax Program at New York Law School’s Estate Tax Update for 2011- 2012: Opportunities and Challenges
  • An Introduction to Estate Administration
    • Presented in Fall 2010 for American Bar Association Community Outreach Committee – Program Coordinator and Speaker
    • Presented in Fall 2005 for American Bar Association Community Outreach Committee – Program Coordinator and Speaker
  • Effect of Separate Share Rule on Charitable Bequests: A Case Study
    • Presented in September 2010 for American Bar Association Joint Fall CLE Meeting
    • Presented in September 2008 for BNA Tax Management Advisory Board Meeting
  • Ethics in Fiduciary Issues
    • Presented in July 2010 for American Bar Association Skills Training for Estate Planners
  • An Introduction to Estate Planning
    • Presented in Spring 2010 for American Bar Association Community Outreach Committee – Program Chair and Speaker
    • Presented in Fall 2004 for American Bar Association Community Outreach Committee – Program Chair and Speaker
  • Ethical Issues – Use of Escrow Accounts and Income Tax Ramifications
    • Presented in October 2009 at Appellate Division – First Department for American Bar Association Community Outreach Committee
    • Presented in December 2007 at Appellate Division – First Department for American Bar Association Community Outreach Committee
  • Is There Terror In In Terrorem Clauses – And For Whom?
    • Presented in September 2009 for BNA Tax Management Advisory Board Meeting
  • Post-Mortem Planning
    • Presented in July 2009 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2008 for American Bar Association Skills Training for Estate Planners
  • Ethics and Non-Tax Issues in Estate Planning and Estate Administration
    • Presented in May 2009 for New York Law School and DC 37 – Lecturer
  • Understanding Estate, Gift & Fiduciary Income Tax Returns: Strategies for Maximum Advantage with the “706”, “709” & “1041”
    • Presented in December 2008 for Practising Law Institute
    • Presented in December 2007 for Practising Law Institute
    • Presented in December 2006 for Practising Law Institute
    • Presented in December 2005 for Practising Law Institute
    • Presented in December 2004 for Practising Law Institute
    • Presented in December 2003 for Practising Law Institute
    • Presented in November 2002 for Practising Law Institute
  • Probate and the Administration of Estates
    • Presented in October 2008 for New York State Bar Association
  • The Uncertainties of Death and Taxes: Preparing and Defending Estate Tax Returns
    • Presented in October 2008 for American Bar Association
    • Presented in May 2008 for American Bar Association Spring CLE Meeting 2nd Annual Young Lawyers Institute
  • Ethical Issues in Trusts and Estates
    • Presented in April 2008 for American Bar Association Young Lawyer’s Institute
  • Estate Administration – Ethical Issues for Lawyers
    • Presented in April 2008 for The Graduate Tax Program at New York Law School Annual Tax Lawyering Workshop
  • Was the Supreme Court Really Wearing Shining Armor – The Implications of Knight for the Prudent Investor Rule and Use of Corporate Fiduciaries
    • Presented in April 2008 for New York Law School Faculty Presentation Day
  • The Six Greatest Estate Planning Techniques
    • Presented in February 2008 for Lorman Education Services
  • An Introduction to Elder Law and Guardianship Under Article 81 of the Mental Hygiene Law
    • Presented in Fall 2007 for American Bar Association Community Outreach Committee – Co-Program Chair and Speaker
  • Advising Couples and Families – Practical and Ethical Issues
    • Presented in May 2007 for The Graduate Tax Program at New York Law School Annual Tax Lawyering Workshop
  • An Introduction to Trusts and Estates
    • Presented in April 2007 for American Bar Association Spring CLE Meeting – Chairperson and Speaker
    • Presented in September 2005 for American Bar Association Fall Joint CLE Meeting – Chairperson and Speaker
    • Presented in April 2005 for American Bar Association Spring CLE Meeting – Chairperson and Speaker
    • Presented in October 2004 for American Bar Association Fall Joint CLE Meeting – Chairperson and Speaker
  • What You Need to Know to Qualify as a Guardian Ad-Litem in the Surrogate’s Court
    • Presented in Fall 2006 for American Bar Association Community Outreach Committee – Program Co-Chair and Speaker
  • A Review of Issues Facing Fiduciaries in Making Estate Distributions
    • Lecture delivered to Estate Administration and Trust Settlement Area of US Trust Company in September 2005
  • Estate Planning for the Middle Class Client
    • Presented in June 2003 for New York State Bar Association
  • Fundamentals of Will Drafting and Estate Planning
    • Presented in October 2001 for New York County Lawyers Association – Chairperson and Panelist
  • Post Mortem Planning Issues and Opportunities
    • Presented at 2001 New York County Lawyers Association’s Seminar on Advanced Estate Planning and Administration –
  • Basic Planning and Administration of Trusts and Estates
    • 2001 New York County Lawyers Association’s Bridging The Gap Program
    • 2000 New York County Lawyers Association’s Bridging The Gap Program
    • 1999 New York County Lawyers Association’s Bridging The Gap Program
  • A Roundtable Discussion on the Impact of the 2001 Tax Act on Fiduciary Administration
    • 2001 Annual Meeting of the American Bar Association
  • Family Limited Partnerships – Administration Issues
    • 2001 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Co-chairperson and Panelist
  • What Every Estate Administrator Wants Every Estate Planner to Know
    • 2000 Annual Meeting of the American Bar Association – Chairperson and Panelist
  • His, Hers, Theirs and Its – A Practical Guide to Marital Planning
    • 2000 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Panelist
  • What Dow 12,000 Means to Estate Planners
    • 1999 New York County Lawyers Association’s Seminar on Advanced Estate Planning and Administration
  • Tune Up Your Trusts – A Plan for Drafting and Administering Trusts to Achieve Better Results for Your Clients
    • 1999 Annual Meeting of the American Bar Association – Chairperson and Panelist
  • Drafting for Divorce – A Primer of Representing the Client with Marital Difficulties
    • 1999 Annual Meeting of the American Bar Association
  • A Practical Look at Preparing for and Dealing with Client Incapacity
    • 1999 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Panelist
  • Estate Practice Into The Next Millennium, or Servicing the Trusts and Estates Needs of George & Jane Jetson
    • 1998 Annual Meeting of the American Bar Association – Chairperson and Panelist
  • Counseling, Advising and Acting as Fiduciary for Mentally Challenged Clients or Beneficiaries and Their Families
    • 1998 Annual Meeting of American Bar Association – Co-Chairperson and Panelist
  • The Negative TAMs and a Cold Schauerhamer: An Advanced Discussion of Dealing with the IRS Position on Family Limited Partnerships and LLCs
    • 1998 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Co-Chairperson and Panelist
  • A Guide to the Planning and Administration of Trusts and Estates
    • 1998 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Co-Chairperson and Speaker
    • 1997 Annual Meeting of American Bar Association – Chairperson and Speaker
    • 1997 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Speaker
    • 1996 Annual Meeting of American Bar Association – Chairperson and Speaker
  • Ethics and Non-Tax Issues in Planning and Administration
    • 1997 Annual Meeting of American Bar Association – Chairperson and Panelist
    • 1997 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Panelist
  • Valuation Problems in Estate Planning and Estate Administration
    • 1995 Annual Meeting of American Bar Association

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
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

125 Park Avenue, 7th Floor
New York, NY 10017

P: (212) 655-3500

F: (212) 655-3535

© 2024 Meister Seelig & Fein

Marc S. Bekerman

Marc S. Bekerman

Practice Area: Taxation & Estates

E: msb@mss-pllc.com

P: (516) 858-1793

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Marc S. Bekerman

Practice Area: Taxation & Estates

E: msb@mss-pllc.com

P: (516) 858-1793

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Overview

Mr. Bekerman’s practice sees him assist clients in all aspects of trusts and estates, including planning, administration and litigation, with a special emphasis on high net worth clients.  Marc is a frequent author and lecturer on both tax and non-tax issues relating trusts and estates.  Mr. Bekerman has been appointed by various Courts to represent the interests of persons under a disability and was recognized as an expert in New York Guardianships by a Court in London, England.  Marc is a Distinguished Adjunct Professor Law at New York Law School and was formerly an Adjunct Professor of Law at St. John’s University School of Law where he has taught a variety of classes in all areas of Trusts and Estates.

Education & Admissions

EDUCATION

  • New York University School of Law, L.L.M. in Taxation,
  • Fordham University School of Law, J.D.,
  • State University of New York at Binghamton, B.A.,

ADMISSIONS

  • New York
  • New Jersey
  • California

Honors & Involvement

HONORS

  • Winner of Best Trust & Estate Practical Use Article of 2007 from Editors of Probate & Property Magazine
  • Winner of Best Trust & Estate Cutting Edge Article of 2011 from Editors of Probate & Property Magazine
  • Rated AV by Martindale-Hubbell
  • Recipient, Medal of Distinguished Service, Binghamton University Alumni Association

INVOLVEMENT

  • American Bar Association
    • Member of Real Property, Trust and Estate Law Section
      • Former member of council
      • Former chair of section’s Skills Training for Estate Planners Advisory Committee
  • Former Member of Bloomberg Tax and Accounting Estates, Gifts and Trusts Advisory Board
  • Former Member of Estate Planning Council of Nassau County
  • Former Member of Society of Trust and Estate Practitioners
  • Suffolk County Bar Association
    • Member of Surrogate’s Court Committee
  • New York State Bar Association
    • Member of Trusts and Estates Section
    • Former Member of Standing Committee on Legal Education and Admission to the Bar
  • Certified for Appointment as Guardian ad Litem Pursuant to Part 36 of the Rules of the Chief Judge
  • Certified for Appointment as Supplemental Needs Trustee Pursuant to Part 36 of the Rules of the Chief Judge
  • Certified for Appointment as a Mediator Pursuant to Part 146 of the Rules of the Chief Judge with advanced training in Surrogate’s Court Mediation
  • Member of Mediator Panel for Suffolk County Surrogate’s Court
  • Fellow of the American Bar Foundation
  • Fellow of the New York State Bar Foundation
  • Former Secretary and Member of Binghamton University Alumni Association Board of Directors
  • Former Member of Binghamton University Parents Leadership Council

SPEAKING ENGAGEMENTS

  • Kinship Proceedings (to be presented in October 2026 for Suffolk County Bar Association)
  • Estate and Gift Taxes
    • Presented in August 2025 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2024 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2023 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2022 for American Bar Association Skills Training for Estate Planners
    • Presented in August 2021 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2020 for American Bar Association Skills Training for Estate Planners
  • The Ethical Representation of a Family from Cradle to Grave
    • Presented in May 2025 for Suffolk County Bar Association Surrogate’s Court Committee
  • Guardian ad Litem Series – Probate Proceedings
    • Presented in December 2024 for Suffolk County Bar Association
  • Representing Families
    • Presented in April 2023 for New York Law School Tax Lawyering Workshop
  • A Brief Overview of Estate Planning
    • Presented in February 2023 for Binghamton University Alumni Association
  • Absentees
    • Presented in October 2022 for Suffolk County Bar Association Surrogate’s Court Committee
    • Presented in March 2020 for Suffolk County Bar Association Surrogate’s Court Committee
  • Malpractice and Best Practice in Estate Planning – the Current Landscape
    • Presented in April 2022 for New York Law School Tax Lawyering Workshop
  • Psychological and Legal Considerations in Determining Capacity Remotely: When Your Client Interactions Are Limited To Videoconference
    • Presented in May 2021 for New York State Bar Association
  • What You Need to Know as a Guardian ad Litem
    • Presented in March 2020 New York State Bar Association – Program Chair and Moderator
  • An Overview of Income and Transfer Taxes for Estate Planners
    • Presented in July 2019 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2017 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2015 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2012 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2011 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2010 for American Bar Association Skills Training for Estate Planners
    • Presented in May 2010 for American Bar Association Young Lawyer’s Institute
    • Presented in July 2009 for American Bar Association Skills Training for Estate Planners
  • Anatomy of a Trust – Grantor Trusts and Life Insurance Trusts
    • Presented in May 2019 for the New York State Bar Association
  • Form 706: Estate Tax Return Fundamentals
    • Presented in May 2019 for Lorman Education Services
    • Presented in May 2018 for Lorman Education Services
  • Fine Tuning an Estate Plan After Death
    • Presented as a two part podcast for Bloomberg BNA Tax Management – January 2019
  • Post-Mortem Planning – An Update After the 2017 Tax Act
    • Presented in November 2018 for Suffolk County Bar Association Academy of Law
    • Presented in September 2018 for Suffolk County Bar Association Surrogate’s Court Committee
  • Estate Planning Under the 2017 Tax Act
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
  • Selected Basis & Related Income Tax Issues in Estate Planning
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
  • Drafting Considerations for Estate Planners
    • Presented in July 2018 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2017 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2015 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
  • Post-Mortem Planning – Is It Still Necessary and How Is It Useful – An Update
    • Presented in May 2018 for Estate Planning Council of Nassau County
  • Legal Considerations in Capacity
    • Presented in October 2017 for American Bar Association
    • Presented in April 2017 for American Bar Association
    • Presented in April 2017 for Nassau County Bar Association
    • Presented in April 2016 for NuHealth (Nassau University Medical Center)
    • Presented in February 2016 for Suffolk County Bar Association
    • Presented in August 2015 for American Psychological Association Annual Meeting
  • Skills Training for Estate Planners – Review of Course
    • Presented in July 2017 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2016 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2015 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
  • 17-A Guardianships
    • Presented in January 2017 for Suffolk County Bar Association
  • Fiduciary Accounts and Preparing and Filing Fiduciary Income Tax Returns
    • Presented in November 2016 for American Bar Association eTraining Program
  • The Use of Fiscal Years in Post-Mortem Income Tax Planning
    • Presented in October 2016 for Estate Planning Council of Nassau County
  • Guardianships in the Surrogate’s Court and the Supreme Court
    • Presented in May 2016 for Suffolk County Bar Association
  • What You Need to Know as a Guardian ad Litem
    • Presented in May 2016 for New York State Bar Association
  • Post-Mortem Planning – Is It Still Necessary and How Is It Useful
    • Presented in April 2016 for Estate Planning Council of Nassau County
    • Presented in February 2010 for Suffolk County Bar Association
  • Non-Probate Administrative Issues
    • Presented in March 2015 for American Bar Association Paralegal eLearning Program
  • Income Tax Considerations for Taxable Estates
    • Presented in July 2014 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2013 for American Bar Association Skills Training for Estate Planners
  • Back to the Future – Welcome to 2013
    • Presented in March 2013 for BNA Tax Management Advisory Board Meeting
  • Estate Administration II
    • Presented in March 2013 for American Bar Association Paralegal eLearning Program
  • Non-Tax Considerations in Estate Planning and Will Drafting
    • Presented in September 2012 for the Thirty-Eighth Annual Notre Dame Tax & Estate Planning Institute
  • Bridge The Gap – An Introduction to Trusts and Estates
    • Presented in December 2011 for Marino Legal CLE
  • Portability Of The Estate And Gift Tax Exemptions: The 2010 Legislation, Drafting Considerations, Unresolved Issues And Planning
    • Presented in September 2011 for the Thirty-Seventh Annual Notre Dame Tax & Estate Planning Institute
  • Portability of Estate and Gift Tax Exemptions Under the TRA 2010
    • Presented in March 2011 for BNA Tax Management Advisory Board Meeting
  • Portability Under the 2010 Tax Act
    • Presented in March 2011 for The Graduate Tax Program at New York Law School’s Estate Tax Update for 2011- 2012: Opportunities and Challenges
  • An Introduction to Estate Administration
    • Presented in Fall 2010 for American Bar Association Community Outreach Committee – Program Coordinator and Speaker
    • Presented in Fall 2005 for American Bar Association Community Outreach Committee – Program Coordinator and Speaker
  • Effect of Separate Share Rule on Charitable Bequests: A Case Study
    • Presented in September 2010 for American Bar Association Joint Fall CLE Meeting
    • Presented in September 2008 for BNA Tax Management Advisory Board Meeting
  • Ethics in Fiduciary Issues
    • Presented in July 2010 for American Bar Association Skills Training for Estate Planners
  • An Introduction to Estate Planning
    • Presented in Spring 2010 for American Bar Association Community Outreach Committee – Program Chair and Speaker
    • Presented in Fall 2004 for American Bar Association Community Outreach Committee – Program Chair and Speaker
  • Ethical Issues – Use of Escrow Accounts and Income Tax Ramifications
    • Presented in October 2009 at Appellate Division – First Department for American Bar Association Community Outreach Committee
    • Presented in December 2007 at Appellate Division – First Department for American Bar Association Community Outreach Committee
  • Is There Terror In In Terrorem Clauses – And For Whom?
    • Presented in September 2009 for BNA Tax Management Advisory Board Meeting
  • Post-Mortem Planning
    • Presented in July 2009 for American Bar Association Skills Training for Estate Planners
    • Presented in July 2008 for American Bar Association Skills Training for Estate Planners
  • Ethics and Non-Tax Issues in Estate Planning and Estate Administration
    • Presented in May 2009 for New York Law School and DC 37 – Lecturer
  • Understanding Estate, Gift & Fiduciary Income Tax Returns: Strategies for Maximum Advantage with the “706”, “709” & “1041”
    • Presented in December 2008 for Practising Law Institute
    • Presented in December 2007 for Practising Law Institute
    • Presented in December 2006 for Practising Law Institute
    • Presented in December 2005 for Practising Law Institute
    • Presented in December 2004 for Practising Law Institute
    • Presented in December 2003 for Practising Law Institute
    • Presented in November 2002 for Practising Law Institute
  • Probate and the Administration of Estates
    • Presented in October 2008 for New York State Bar Association
  • The Uncertainties of Death and Taxes: Preparing and Defending Estate Tax Returns
    • Presented in October 2008 for American Bar Association
    • Presented in May 2008 for American Bar Association Spring CLE Meeting 2nd Annual Young Lawyers Institute
  • Ethical Issues in Trusts and Estates
    • Presented in April 2008 for American Bar Association Young Lawyer’s Institute
  • Estate Administration – Ethical Issues for Lawyers
    • Presented in April 2008 for The Graduate Tax Program at New York Law School Annual Tax Lawyering Workshop
  • Was the Supreme Court Really Wearing Shining Armor – The Implications of Knight for the Prudent Investor Rule and Use of Corporate Fiduciaries
    • Presented in April 2008 for New York Law School Faculty Presentation Day
  • The Six Greatest Estate Planning Techniques
    • Presented in February 2008 for Lorman Education Services
  • An Introduction to Elder Law and Guardianship Under Article 81 of the Mental Hygiene Law
    • Presented in Fall 2007 for American Bar Association Community Outreach Committee – Co-Program Chair and Speaker
  • Advising Couples and Families – Practical and Ethical Issues
    • Presented in May 2007 for The Graduate Tax Program at New York Law School Annual Tax Lawyering Workshop
  • An Introduction to Trusts and Estates
    • Presented in April 2007 for American Bar Association Spring CLE Meeting – Chairperson and Speaker
    • Presented in September 2005 for American Bar Association Fall Joint CLE Meeting – Chairperson and Speaker
    • Presented in April 2005 for American Bar Association Spring CLE Meeting – Chairperson and Speaker
    • Presented in October 2004 for American Bar Association Fall Joint CLE Meeting – Chairperson and Speaker
  • What You Need to Know to Qualify as a Guardian Ad-Litem in the Surrogate’s Court
    • Presented in Fall 2006 for American Bar Association Community Outreach Committee – Program Co-Chair and Speaker
  • A Review of Issues Facing Fiduciaries in Making Estate Distributions
    • Lecture delivered to Estate Administration and Trust Settlement Area of US Trust Company in September 2005
  • Estate Planning for the Middle Class Client
    • Presented in June 2003 for New York State Bar Association
  • Fundamentals of Will Drafting and Estate Planning
    • Presented in October 2001 for New York County Lawyers Association – Chairperson and Panelist
  • Post Mortem Planning Issues and Opportunities
    • Presented at 2001 New York County Lawyers Association’s Seminar on Advanced Estate Planning and Administration –
  • Basic Planning and Administration of Trusts and Estates
    • 2001 New York County Lawyers Association’s Bridging The Gap Program
    • 2000 New York County Lawyers Association’s Bridging The Gap Program
    • 1999 New York County Lawyers Association’s Bridging The Gap Program
  • A Roundtable Discussion on the Impact of the 2001 Tax Act on Fiduciary Administration
    • 2001 Annual Meeting of the American Bar Association
  • Family Limited Partnerships – Administration Issues
    • 2001 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Co-chairperson and Panelist
  • What Every Estate Administrator Wants Every Estate Planner to Know
    • 2000 Annual Meeting of the American Bar Association – Chairperson and Panelist
  • His, Hers, Theirs and Its – A Practical Guide to Marital Planning
    • 2000 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Panelist
  • What Dow 12,000 Means to Estate Planners
    • 1999 New York County Lawyers Association’s Seminar on Advanced Estate Planning and Administration
  • Tune Up Your Trusts – A Plan for Drafting and Administering Trusts to Achieve Better Results for Your Clients
    • 1999 Annual Meeting of the American Bar Association – Chairperson and Panelist
  • Drafting for Divorce – A Primer of Representing the Client with Marital Difficulties
    • 1999 Annual Meeting of the American Bar Association
  • A Practical Look at Preparing for and Dealing with Client Incapacity
    • 1999 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Panelist
  • Estate Practice Into The Next Millennium, or Servicing the Trusts and Estates Needs of George & Jane Jetson
    • 1998 Annual Meeting of the American Bar Association – Chairperson and Panelist
  • Counseling, Advising and Acting as Fiduciary for Mentally Challenged Clients or Beneficiaries and Their Families
    • 1998 Annual Meeting of American Bar Association – Co-Chairperson and Panelist
  • The Negative TAMs and a Cold Schauerhamer: An Advanced Discussion of Dealing with the IRS Position on Family Limited Partnerships and LLCs
    • 1998 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Co-Chairperson and Panelist
  • A Guide to the Planning and Administration of Trusts and Estates
    • 1998 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Co-Chairperson and Speaker
    • 1997 Annual Meeting of American Bar Association – Chairperson and Speaker
    • 1997 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Speaker
    • 1996 Annual Meeting of American Bar Association – Chairperson and Speaker
  • Ethics and Non-Tax Issues in Planning and Administration
    • 1997 Annual Meeting of American Bar Association – Chairperson and Panelist
    • 1997 Spring Meeting of Real Property, Probate and Trust Law Section of the American Bar Association – Chairperson and Panelist
  • Valuation Problems in Estate Planning and Estate Administration
    • 1995 Annual Meeting of American Bar Association

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
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