Stephen J. Putnoki-Higgins is a senior associate in the Tampa office of Shutts & Bowen LLP, where he is a member of the Private Client Services Practice Group.
Stephen regularly represents individuals and families and helps them manage their wealth in a tax-efficient manner. He advises clients in the areas of estate and tax planning, primarily in income, estate, gift, and generation-skipping transfer taxation.
Stephen assists clients on all aspects of wealth transmission, including lifetime gifting strategies, estate and trust administration, charitable giving, and the management and succession of closely-held businesses. In addition, he advises tax-exempt organizations regarding compliance, structuring, operations and governance.
Stephen is admitted to practice in Florida, Connecticut and New York.
- New York University School of Law, LL.M. Taxation, 2011
- University of Connecticut School of Law, J.D., with honors, 2010
- Tax Certificate
- CALI Award for Excellence
- University of Connecticut, B.A., History and Political Science, 2007
- New York
Professional and Civic
- The Connecticut Bar Association
- Estates and Probate Section
- Tax Section
- The Florida Bar Association
- Tax Section
- Real Property, Probate & Trust Law Section
- The New York Bar Association
- Trusts & Estates Law Section
- American Bar Association
- Real Property, Trust & Estate Law Section
- Tax Section
- Hillsborough County Bar Association
- Volunteer, Wills for Heroes pro bono project
- Tax Law Section
- Real Property, Probate & Trust Section
News & Insights
- Presenter, “2016 Ullman Year in Review: Estate & Gift Tax Update,” Florida Bar Tax Section Annual Meeting, Amelia Island, Florida, 2016
- Author, Trustee-to-Trustee Transfer Didn’t Disqualify IRA: PLR Clarifies Rules Concerning IRAs When Nonindividual Beneficiaries Are Involved, Wealthmanagement.com (Nov. 4, 2019), available at https://www.wealthmanagement.com/estate-planning/trustee-trustee-transfer-didn-t-disqualify-ira
- Author, CRUT Doesn’t Qualify as Tax-Exempt Under IRC Section 501(c)(3): Organizational and Operational Tests Deemed Unmet, Wealthmanagement.com (Sept. 12, 2019), available at https://www.wealthmanagement.com/estate-planning/crut-doesnt-qualify-tax-exempt-under-irc-section-501c3
- Author, "Proceeds of ILIT Policy Not Included in Trustee-Beneficiary’s Estate: No Incidents of Ownership Retained Post-Modification", Wealthmanagement.com, May 22, 2019
- Author, "Estate's Heirs Liable for Unpaid Federal Estate Taxes," Wealthmanagement.com, April 9, 2019
- Author, "Marital Trust Division a Non-Recognition Event, says IRS, but Transfer Tax Implications Abound," Wealthmanagement.com, September 12, 2018
- Author, "No Attorney’s Fees After Estate Successfully Avoids Penalties," Wealthmanagement.com, May 8, 2017.
- Author, "Trust Didn’t Qualify as a CRT, says IRS," Wealthmanagement.com, April 17, 2017.
- Co-author, "Deductibility of Claims Against an Estate: A Recent Ninth Circuit Decision Determines that Post-Death Events are Relevant," Wealthmanagement.com, April 2014.
- Co-author, "Gift Planning With Formula Clauses: From Procter’s Progeny to Wandry World (Part 2)," Probate & Property Magazine, Mar/Apr 2014.
- Co-author, "Gift Planning With Formula Clauses: From Procter’s Progeny to Wandry World (Part 1)," Probate & Property Magazine, Jan/Feb 2014.
- Co-author, "Practical Gift Funding Issues When Planning with Hard-to-Value Assets," Connecticut Bar Association, Estates & Probate Newsletter, May 2013.
News & Speaking Engagements