Beth Shapiro Kaufman

Beth Shapiro Kaufman Member

bkaufman@capdale.com

P: (202) 862-5062

F: (202) 429-3301

Washington, D.C. Office

Overview

Beth Shapiro Kaufman is a Member in Caplin & Drysdale's Washington, D.C., office. She was President of the Firm from 2015 to 2018 and continues as an active member of the firm’s Board of Directors.

Ms. Kaufman rejoined the firm's Private Client Group in 2001 after working for over six years in the Treasury Department's Office of Tax Policy. Serving first as Attorney Advisor and then as Associate Tax Legislative Counsel, Ms. Kaufman had principal responsibility for all tax policy matters affecting trusts and estates, including estate, gift, and generation-skipping transfer taxes, as well as income taxation of trusts and estates. She has continued her focus in these areas in private practice.

Services

At Caplin & Drysdale, Ms. Kaufman assists wealthy individuals with their estate planning. She also advises lawyers and other professionals on complex issues regarding estate, gift, and generation-skipping transfer taxes. She is frequently retained by counsel to assist in estate and gift tax audits, to advocate a taxpayer's position before the Internal Revenue Service, or to seek a private letter ruling.

Highlights

While with the government, Ms. Kaufman was the primary Treasury representative involved in the legislative and regulatory developments affecting the taxation of trusts and estates. Legislative projects included the Taxpayer Relief Act of 1997 and the Economic Growth and Tax Relief Reconciliation Act of 2001. Regulatory projects included regulations on qualified domestic trusts, generation-skipping transfer tax, charitable remainder trusts, charitable lead trusts, adequate disclosure for gift tax purposes, separate share, definition of foreign and domestic trusts, and valuation tables.

Ms. Kaufman is a member of the Adjunct Faculty for the University of Miami School of Law, Heckerling Graduate Program in Estate Planning. During a concentrated week-long class each winter, Ms. Kaufman teaches law students the ins and outs of the “Generation-Skipping Transfer Tax”.

Practice Area(s)

Awards & Rankings

Chambers High Net Worth Guide, Private Wealth Law, D.C. and USA: Eastern Region, 2016-Present
Chambers USA, 2010-2016
Best Lawyers in America, Women in the Law, 2016; D.C. Trusts and Estates Lawyer of the Year, 2016 and 2018; Listed 2003-Present
Expert Guides' World's Leading Women in Business Law, Leading Practitioner, 2014; Listed, 2013-Present
The Legal 500, Recommended, 2014, 2015, 2020
Super Lawyers, Washington, D.C., 2008-Present
Northern Virginia Magazine, Top Lawyer, 2016
Fortune Magazine, Women Leaders in the Law, 2014
The Washingtonian, Top Money Advisers, 2014; Top Wealth Advisers, 2016; Best Financial Advisers, 2019; Top Lawyers, 2007-Present
The Washington Post, Among the Top Attorneys in D.C., 2014
Martindale-Hubbell® AV® Preeminent™

Speaking Engagements

Ms. Kaufman is a frequent lecturer on topics related to estate planning and has spoken before numerous professional groups, including the University of Miami Heckerling Institute on Estate Planning, ALI-ABA, the ABA Tax and Real Property, Trust and Estate Law Sections. Below is a list of recent speaking engagements.

Panelist, The Senate Went Blue, What Should Estate Planners Do?, ACTEC, February 4, 2021
Panelist, What Estate Planning Professionals Should Expect After the Inauguration, Washington, D.C. Estate Planning Council, January 21, 2021
Panelist, Individual Taxation: Charitable Giving and Estate Planning, D.C. Bar 2021 Tax Legislative and Regulatory Update Conference, January 13, 2021
Speaker, The Impact of the 2020 Election on Estate Planning, New Jersey ACTEC Meeting, December 1, 2020
Speaker, The Impact of the 2020 Election on Estate Planning, ABA Section of Real Property, Trust & Estate Law, November 17, 2020
Speaker, Recent Developments in Federal Estate and Gift Tax Law, Maryland Advance Tax Institute, November 10, 2020
Speaker, Making Progress(ivity): Tax Proposals from the Campaign Trail, 42nd Annual Duke University Estate Planning Conference, October 7, 2020
Speaker, Don't Undermine Your 709, Peak Trust Company, September 24, 2020
Speaker, Settlement of Estate and Gift Tax Cases, EPC of Montgomery Country Maryland, March 12, 2020
Taxation, Conference on Poverty and Inequality 2020, February 29, 2020
Panelist, Charitable Giving and Estate Planning, 2020 Tax Legislative and Regulatory Update Conference and Reception, January 23, 2020
Panelist, Capital and Wealth Taxation, National Tax Association, 112th Annual Conference on Taxation, November 21, 2019
Panelist, Estate Planning/Recent Tax Developments, Maryland Advanced Tax Institute, November 12, 2019
Speaker, Estate Planning: Value(s) Added, MSBA Estate & Trust Law Section Study Group, October 17, 2019
Panelist, Taxing Wealth, Tax Policy Center, September 24, 2019
Panelist, The Taxman Cometh: Settling Tax Controversies and Using Taxes to Settle Other Disputes, ACTEC Mid-Atlantic Regional Meeting, September 15, 2019
Panelist, Confronting the Challenges of Tax Reform, AiP Conference on Philanthropy 2019: Responsive Philanthropy, May 23, 2019
Speaker, Value(s) Added, Estate Planners Day, Queens University of Charlotte, May 16, 2019
Faculty, Program 5: Generation-Skipping Transfer Tax, Florida Fellows Institute of the American College of Trust and Estate Counsel, April 11, 2019
Speaker, Recent Federal Tax Developments for Estate Planners, The Maryland Association of CPAs 2018 Advanced Tax Institute Conference, November 13, 2018
Speaker, Late Elections Under Section 9100: How Does the IRS Spell Relief?, 55th Annual NAEPC Advanced Estate Planning Strategies Conference, November 8, 2018
Moderator, Washington Insiders: How the Sausage is Made, ACTEC 2018 Fall Meeting, October 26, 2018
Speaker, Estate Planning Recent Developments: Planning Ideas to Die For (Preferably Before 2026), 40th Annual Duke University Estate Planning Conference, October 11, 2018
Speaker, Estate Planning Recent Developments: The Good, the Bad, and the Ugly, 40th Annual Duke University Estate Planning Conference, October 11, 2018
Speaker, Advising Clients After the 2017 Tax Act: Estate Planning Ideas to Die For, ALI CLE Estate Planning in Depth 2018 Conference, June 25, 2018
Speaker, Hot Tax Topics, Texas Bar 24th Annual Course: Advanced Estate Planning Strategies, April 12, 2018
Speaker, 9100 Relief - Jumping Through the Hoops When You Learn You Have an "Oops!", The American College of Trust and Estate Counsel Annual Meeting, March 9, 2018
Presenter, Estate Planning Under H.R. 1, the Tax Cuts and Jobs Act, STEP Mid Atlantic, January 31, 2018
Speaker, Confronting the Challenges of Tax Reform: What Happened to the Certainty of Death and Taxes?, The American College of Trust and Estate Counsel, January 11, 2018
Panelist, Estate Planning Issues, 2017 Advanced Tax Institute (ATI), November 14, 2017
Speaker, Advanced Topics in Generation-Skipping Transfer Tax, 52nd Annual Southern Federal Tax Institute, October 27, 2017
Speaker, Internal Affairs: Ethical Challenges in a Trusts and Estates Practice, 39th Annual Duke University Estate Planning Conference, October 13, 2017
Speaker, Advanced GST Issues, Bloomberg BNA/Buchanan Ingersoll & Rooney, May 3, 2017
Speaker, Recent Developments in Federal Estate and Gift Tax, Estate Planning Council of Portland, INC., January 20, 2017
Speaker, Recent Developments in Federal Estate and Gift Tax, The Maryland Association of CPAs, November 15, 2016
Speaker, "Changes" - Recent Developments in Federal Case Law, Regulations, and Delaware Trust Law, Delaware Bankers Association and the Delaware Financial Education Alliance, October 25, 2016
Speaker, Internal Affairs: Practical and Ethical Challenges in a Trusts and Estates Practice, American College of Trust and Estate Counsel's Mid-Atlantic Meeting, October 22, 2016
Speaker, Part 2 of 8 Estate Planning Tax Series: Common GST Problems: How to Avoid Them and How to Fix Them, District of Columbia Bar Association, October 18, 2016
Strategies for Charitable Giving Lunch, American Jewish Committee, October 6, 2016
Speaker, Common GST Problems: How to Avoid Them and How to Fix Them, Denver Estate Planning Council Meeting, September 29, 2016
Speaker, Professional Program: Common GST Reporting Problems, ACTEC, September 18, 2016
Faculty, 100th Anniversary of the Federal Estate Tax, American Law Institute, Current Issues in Estate Planning, May 11, 2016
Speaker, Estate Planning Ideas for 2016, Investment Management Consultants Association, February 1, 2016
Panelist, Recent Developments In Federal Case Law, Legislation, and Regulations, Maryland State Bar Association, November 3, 2015
Panelist, Recent Developments: Questions and Answers, Delaware Bankers Association Financial Education Alliance, 10th Annual Delaware Trust Conference, October 26, 2015
Speaker, Recent Developments in Federal Case Law, Regulations, and Delaware Trust Law, Delaware Bankers Association Financial Education Alliance, 10th Annual Delaware Trust Conference, October 26, 2015
Panelist, The Future of Estate Planning: Planning In A Digital Age, B'nai B'rith Foundation, October 21, 2015
Speaker, A Look Inside the National Office, Baker Tilly, Trust and Estate Conference, June 24, 2015
Speaker, Hot Topics, ACTEC 2015 Annual Meeting, March 8, 2015
Keynote Speaker, A Washington Update on Legislation and Regulations, Pennsylvania Bar Institute, 21st Annual Estate Law Institute, November 20, 2014
Panelist, Creative Estate Planning Strategies for Using Lifetime QTIPS, American Law Institute (ALI) CLE, October 22, 2014
Speaker, D.C. Tax Update, Washington, D.C., Estate Planning Council, Breakfast Roundtable, October 21, 2014
Speaker, And Now a Word From Our Sponsor: QTIPS, The American College of Trust and Estate Counsel (ACTEC), Mid-Atlantic Fall Meeting, September 14, 2014
Speaker, Tax Policy for Estate Planners: A View from Washington, D.C.", San Francisco Estate Planning Council, March 19, 2014
Speaker, Allocation of Indexed GST Exemption, American Bar Association, November 21, 2013
Speaker, Recent Developments in Estate and Gift Tax, Maryland Association of CPAs, November 19, 2013
Speaker, Washington Regulatory and Legislative Update, American College of Trust and Estate Counsel's Mid-Atlantic Meeting, October 4, 2013
Speaker, Care and Feeding of 2012 Estate Plans, American Bar Association, May 3, 2013
Speaker, Estate Planning After the American Taxpayer Relief Act : Tools for 2013, National Constitution Center, April 11, 2013
Speaker, Trust & Estate Practice: Planning Ahead, Attorneys' Liability Assurance Society, Inc., April 4, 2013
Speaker, 2013 Estate Planning Update, Family Office Exchange, January 30, 2013
Speaker, Estate Planning After the American Taxpayer Relief Act of 2012, ALI-CLE, January 25, 2013
Speaker, Question and Answer Panel, 47th Annual Heckerling Institute on Estate Planning, January 16, 2013
Speaker, Recent Developments 2012, 47th Annual Heckerling Institute on Estate Planning, January 14, 2013
Speaker, Hurry Up or Wait? Year-End and 2013 Estate Planning Ideas, American College of Trust and Estate Counsel (ACTEC), December 13, 2012
Presenter, Planning in the Year of the Dragon: How Long Can This Drag On, The Associated: Jewish Community Federation of Baltimore, Planned Giving Roundtable, December 12, 2012
Panelist, Recent Estate Planning Developments, District of Columbia Bar Association, November 20, 2012
Speaker, Dealing with the Continued Uncertainty of the Tax Law, American College of Trust and Estate Counsel (ACTEC), October 19, 2012
Speaker, Washington Outlook – Planning for Uncertainty, 2012 Delaware Trust Conference, October 2, 2012
Speaker, Estate & Gift Taxes: Planning for Uncertainty in the Year of the Dragon, Society of Trust and Estate Practitioners (STEP), September 27, 2012
Speaker, Our Uncertain Future: Washington Tax Update and Planning Implications, 17th Annual Solomon & Sylvia Bronstein Seminar for Professionals, September 6, 2012
Speaker, Estate and Tax Planning for Wealthy Widows and Widowers, Winter Educational Symposium, Financial Planning Association National Capital Area: Wealth Management for Affluent Seniors, January 27, 2012
Speaker, GST Tax: Pitfalls, Pratfalls and Practical Pointers, Heckerling Institute on Estate Planning, January 12, 2012
Speaker, Gift Tax Audits: A Tale of Two Initiatives, Heckerling Institute on Estate Planning, January 11, 2012
Speaker, Estate Planning 101, AICPA National Tax Conference, American Institute of CPAs, November 7, 2011
Speaker, Tax Reporting for 2010 Decedents, District of Columbia Bar Association, September 21, 2011
Speaker, Using Federal and State Estate Tax Exemptions in 2011-2012: 15 Months and Counting, Estate Planning Council, September 20, 2011
Speaker, Nuts and Bolts Philanthropic Planning, Philanthropic Planning Group of Greater New York, May 26, 2011
Speaker, Estate Planning, National Tax Association and the American Tax Policy Institute, May 19, 2011
Panelist, Income and Transfer Tax Planning Group (Part 1): You Can't Always Get What You Want, American Bar Association, 22nd Annual Spring Symposia, April 28, 2011
Panelist, 2010 Tax Act Impact on Estate Planning: Successfully Navigating Uncharted Waters, ALI-ABA and American College of Trust and Estate Counsel (ACTEC), January 28, 2011
Speaker, 2010 Tax Act Impact on Estate Planning: Successfully Navigating Uncharted Waters, DC Estate Planning Council, January 25, 2011
Speaker, Recent Developments in Estate Planning, Heckerling Institute on Estate Planning, January 10, 2011
Panelist, The New Estate Tax Regime: Making Sense out of Chaos, ALI-ABA and American College of Trust and Estate Counsel (ACTEC), December 22, 2010
Speaker, Hot Topics: This Time a Study in Certainties, American College of Trust and Estate Counsel (ACTEC), October 15, 2010
Speaker, 2010 Estate Planning Opportunities, District of Columbia Bar Association, September 29, 2010
Panelist, Estate Tax Legislative Update, American Bar Association, May 6, 2010
Speaker, Upcoming Estate Tax Legislation: What You Need to Know in 2010, The Knowledge Congress, February 22, 2010
Speaker, Tax Planning Proposals for a New Era, District of Columbia Bar Association, January 14, 2010
Panelist, Planned Giving Roundtable, Jewish Community Federation of Baltimore, Inc., December 8, 2009
Speaker, Failure to Allocate GST Exemption: How Does the IRS Spell Relief?, 31st Annual Duke University Estate Planning Conference - Duke University School of Law, October 15, 2009

Click here for a full list of speaking engagements.

Recent Publications

"2021 Ushers in Decreased D.C. Estate Tax Exemption, Potential Additional Probate and Estate Tax Legislation," with Anne J. O'Brien, Megan E. Wernke, and Sarah J. Racicot, Caplin & Drysdale Client Alert, January 5, 2021
"GST Exemption Allocation for 2019, Better Late than Timely," with Megan E. Wernke, Steve Leimberg's Estate Planning Email Newsletter, May 20, 2020
"Timely Estate Planning Techniques, Including "May Day" GRATs," with Anne J. O'Brien, Megan E. Wernke, and Sarah J. Racicot, Caplin & Drysdale Client Alert, April 30, 2020
""May Day" GRATs: An Excellent Estate Planning Opportunity," with Anne J. O'Brien, Megan E. Wernke, and Sarah J. Racicot, Caplin & Drysdale Client Alert, April 30, 2020
"UPDATE: Gift Tax Return Due Date Now July 15, 2020," with Megan E. Wernke, Sarah J. Racicot, and Anne J. O'Brien, Caplin & Drysdale Client Alert, March 27, 2020
"Estate and Gift Tax Return Due Dates Not Postponed," with Megan E. Wernke, Sarah J. Racicot, and Anne J. O'Brien, Caplin & Drysdale Client Alert, March 27, 2020
"Congress Takes the Stretch Out of IRAs (and Other Retirement Assets)," with Anne J. O'Brien, Megan E. Wernke, and Sarah J. Racicot, Caplin & Drysdale Client Alert, January 6, 2020
"Supreme Court Rules Against North Carolina in Kaestner On State Income Taxation of Trusts: What Does This Mean for the District of Columbia, Virginia, and Maryland?," with Megan E. Wernke, Caplin & Drysdale Client Alert, June 26, 2019
"UPDATED: Year-End Charitable Giving Ideas: IRA Rollovers and "Bunching" Charitable Deductions," with Anne J. O'Brien, William D. Fournier, and Megan E. Wernke, Caplin & Drysdale Client Alert, November 28, 2018
"2018 Ushers In New Estate Planning Opportunities and Pitfalls," with Anne J. O'Brien and Megan E. Wernke, Caplin & Drysdale Client Alert, January 18, 2018
"Tax Reform May Make Payment of Nonbusiness Tax Advice Fees Non-Deductible," with James E. Salles and Amanda M. Leon, Caplin & Drysdale Client Alert, December 12, 2017
"Beth Shapiro Kaufman Comments on Extension of Time to Make Portability Election: Additional Remedies," Courtesy: Leimberg Information Services, Inc. (LISI) at LeimbergServices.com, April 18, 2017
"Possible Repeal of the Estate Tax in 2017," with Anne J. O'Brien, Megan E. Wernke, and William D. Fournier, Caplin & Drysdale Client Alert, December 5, 2016
"Tax Plans Compared (December 2016) Individual Income Tax," with Jonathan S. Brenner and Anne J. O'Brien, Caplin & Drysdale Client Alert, December 5, 2016
"On the Centennial Anniversary of the Estate Tax," Estate Planning Magazine, September 23, 2016
"Wealth Inequality, Tax Policy, and the 2016 Elections," Estate Planning, June 1, 2016
"2016 Federal Tax Benefits for Hiring Qualified Veterans, National Guard Members and Reservists" (Book), with Elizabeth J. Stevens, Caplin & Drysdale, Chartered, March 1, 2016
"2016 Tax Planning Ideas for People 50+," Next Avenue, February 26, 2016
"Allocating Generation-Skipping Transfer Tax Exemption," with Megan E. Wernke, California Trusts and Estates Quarterly, December 30, 2015
"2016 Federal and State Estate Gift Tax Exemptions for D.C., Maryland, and Virginia," with Anne J. O'Brien, Megan E. Wernke, and William D. Fournier, Caplin & Drysdale Client Alert, December 28, 2015
"Charitable IRA Rollovers Made Permanent In Recent Extenders Bill," with William D. Fournier, Caplin & Drysdale Client Alert, December 21, 2015
"Steps Foreign Persons Can Take to Avoid Unnecessary U.S. Estate Tax," with Kirsten Burmester and Dianne C. Mehany, Caplin & Drysdale Client Alert, November 9, 2015
"Maryland Taxpayers Win Income Tax Case in Supreme Court," with William D. Fournier, Caplin & Drysdale Client Alert, May 20, 2015
"Inherited IRAs in the Crosshairs," Estate Planning Magazine, December 30, 2014
"Visions of Tax Reform Without Estate Tax Changes," Estate Planning Magazine, June 2, 2014
"Maryland Estate Tax Exemption Set to Rise," with William D. Fournier, Anne J. O'Brien, and Megan E. Wernke, Caplin & Drysdale Client Alert, May 16, 2014
"2014 Estate Planning: Should I Take Advantage of Portability?," with Anne J. O'Brien, Caplin & Drysdale Client Alert, December 23, 2013
"A Rant About the Implications of an IRS Scandal," Estate Planning Magazine, December 2, 2013
"Allocation of Indexed GST Exemption," Courtesy: Leimberg Information Services, Inc. (LISI) at LeimbergServices.com, September 11, 2013
"D.C. Repeals Tax on Municipal Bond Interest Income for Individuals," Caplin & Drysdale Client Alert, August 15, 2013
"DOMA's Demise Opens Door for Tax Refunds for Some Same-Sex Couples," Caplin & Drysdale Client Alert, June 26, 2013
"2013 Federal Tax Benefits for Hiring Qualified Veterans, National Guard Members and Reservists" (Book), with James E. Salles, Caplin & Drysdale, Chartered, June 3, 2013
"Transfer Tax Certainty is Finally Here! What Now?," Estate Planning Magazine, June 1, 2013
"District of Columbia Alters Treatment of Municipal Bond Interest," Caplin & Drysdale Client Alert, March 26, 2013
"Demystifying the IRS Guidance Process," Estate Planning Magazine, February 1, 2013
"The Impact of the Fiscal Cliff Legislation: A Brief Window for Charitable IRA Rollovers," Caplin & Drysdale Client Alert, January 11, 2013
"Fiscal Cliff Averted: Tax Consequences for High-Net-Worth Individuals," with James E. Salles and Kirsten Burmester, Caplin & Drysdale Client Alert, January 7, 2013
"Federal Tax Rules Should Not Be Used to Limit Trust Duration," Tax Notes, August 13, 2012
"Primary Concerns: Canvassing Transfer Tax Proposals," Estate Planning Magazine, June 1, 2012
"Federal Judge Grants IRS "John Doe" Summons Seeking California Gift Tax Records," with Scott D. Michel, Caplin & Drysdale Client Alert, December 22, 2011
"Guidance From the IRS: The Logjam Finally Breaks," Estate Planning Magazine, December 1, 2011
"The Federal Estate and Gift Tax: A Case Study in Uncertainty," National Tax Journal, December 1, 2011
"Unreported Gifts of Real Property: Time for a Voluntary Disclosure?," with Scott D. Michel, Tax Notes, August 1, 2011
"The Gift Tax and Contributions to Section 501(c)(4) Organizations," with Matthew T. Sanderson, Douglas N. Varley, and Trevor Potter, Caplin & Drysdale Client Alert, July 11, 2011
"The Gift Tax and Contributions to Section 501(c)(4) Organizations: Less than Meets the Eye?," with Matthew T. Sanderson, Douglas N. Varley, and Trevor Potter, Caplin & Drysdale Client Alert, June 14, 2011
"Finally Legislation! Congress Kicks the Can Down the Road," Estate Planning Magazine, May 31, 2011
"President Obama Signs Bill on Tax Cut Extensions," Caplin & Drysdale Client Alert, December 17, 2010
"Happy New Year: Out with the Old, and in with the...Older!," Estate Planning Magazine, December 1, 2010
"2010: The Anatomy of a Train Wreck," Estate Planning Magazine, May 1, 2010
"Estate Tax Expires - for Now," Washington Jewish Week, January 7, 2010
"Budget and Health Care and Taxes. Oh My!," Estate Planning Magazine, December 1, 2009
"Estate Tax Legislation in 2009: Avoiding the Train Wreck," Estate Planning Magazine, July 1, 2009
"Checking in with the Guidance Department," Estate Planning Magazine, December 1, 2008
"Hearing It Out," Estate Planning, June 1, 2008
"Gazing Into the Crystal Ball: A Prediction of Post-Election Action," Estate Planning Magazine, December 1, 2007
"Legislative Paralysis," June 1, 2007
"Estate, Gift, and Generation-Skipping Taxes: The Implications of the Economic Growth and Tax Relief Reconciliation Act of 2001," Caplin & Drysdale, July 11, 2001
"Income Tax Changes, Estate Tax Changes And Implications for Charitable Giving Of the Economic Growth and Tax Relief Reconciliation Act of 2001," Caplin & Drysdale, July 1, 2001

Click here for a full list of publications.

Education

J.D., Harvard Law School, 1984, Notes Editor, Harvard Law Review
B.A., Pomona College, 1981, cum laude

Bar and Court Admissions

District of Columbia
Maryland
New York
Virginia
U.S. Supreme Court
U.S. Tax Court
U.S. Court of Appeals, District of Columbia Circuit
U.S. Court of Federal Claims
District of Columbia Court of Appeals
Maryland Court of Appeals
Massachusetts Supreme Judicial Court (inactive)

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