Glenn Fox is a member of the Wealth Planning & Exempt Organizations Group. He represents domestic and foreign clients with worldwide assets in estate, trust, tax and tax exempt matters.
Mr. Fox’s estate planning practice focuses on the use of sophisticated wills, trusts and closely held entities to enable clients to bequeath and gift assets with the imposition of the least amount of transfer taxes. He has particular expertise in dealing with closely held business interests, retirement assets, foreign assets and foreign trusts.
Mr. Fox is a member of the American College of Trust and Estate Counsel and of the Society of Trust and Estate Practitioners and has been recognized for four years as a “New York Super Lawyer” in the New York Times. He is chair-elect of the International Section of the New York State Bar Association (NYSBA), and serves on the NYSBA Trusts and Estates Section; the New York City Bar Committee on Trusts, Estates, and Surrogate’s Courts; and the UJA-Federation of New York Trusts and Estates Committee, where he is the 2012 event chair.
- Counsel to a university involved in a large estate litigation.
- Counsel to a family with significant New York real estate holdings.
- Counsel to heirs of a pharmaceutical manufacturing company in a significant family trust litigation and settlement.
- Counsel to a royal family from Europe with respect to the restructuring of various U.S. trusts that date back to the 1920s in order to avoid foreign gift taxes.
- Counsel to a family owning a very successful, closely held business with respect to a business succession planning and possible sale of the company.
- Counsel to a public environmental charity.
- Counsel to various charitable foundations with international ties for the purpose of establishing public charity branches in the United States.
- Counsel to families with significant wealth for purposes of establishing private charitable foundations.
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September 12, 2011
In The Press
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August 30, 2010
In The Press
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June 2, 2010
In The Press
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7 December 2007
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23 September 2007
In The Press
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1 October 2006
In The Press
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Chapter entitled “International Transfer Taxes,” in A Practical Guide to Estate Planning, edited by Rutgers University School of Law Professor Jay A. Soled and published by the American Bar Association, 2011.
2011
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Chapter entitled “The Multifaceted Practice of Trust and Estate Law in New York,” published in Inside the Minds: Strategies for Trusts and Estates in New York, 2011 ed., November 2010.
November 2010
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“The HEART of the Matter Revisited: Clarification of the Expatriation Tax Rules of the HEART Act by Notice 2009-85,” BNA Estate, Gifts and Trusts Journal, July 8, 2010.
July 8, 2010
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Contributor to “Structured Solutions: What Family Offices Need to Know,” published by the Family Office Association, Spring 2010.
Spring 2010
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Chapter entitled “US Expatriation Tax Rules: The HEART Act and the International Executive,” The Law of Transnational Business Transactions, July 2009.
July 2009
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“The HEART of the Matter: Revised Expatriation Tax Rules Under the HEART Act,” BNA Estate, Gifts and Trusts Journal, March 12, 2009.
March 12, 2009
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"U.S. Estate and Tax Planning Aspects of Life Insurance and Annuities," Swiss Annuities & Life Insurance, John Wiley & Sons, 2008.
2008
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April 2007
Publications
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"U.S. Green Card Holders," Private Wealth, March 2007.
March 2007
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“Estate and Income Tax Planning for Transatlantic Family,” International Law Practicum, Fall 2006.
Fall 2006
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“Inurement and Excess Benefit on Form 1023,” Taxation of Exempts, May/June 2006.
June 2006
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“FLPs and FLLCs: Are They Still Viable Estate Planning Tools?” Estate Planning, February 2005.
February 2005
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“Family Limited Partnerships in New York,” National Business Institute, May 2003.
May 2003
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“Interplay of Estate and Gift Tax Provisions of the 2001 Tax Act and the Protocol to the US-German Estate and Gift Tax Treaty,” Practical US/International Tax Strategies, May 15, 2002.
May 2002
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“Executor’s Estate Tax Elections Can Help Preserve an Estate,” Estate Planning, February 2002.
February 2002
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“Revocable Trusts Offer Flexibility in Planning,” New York Law Journal, April 1, 2002.
April 2002
Past Events
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September 13, 2011
Seminar
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October 26-30, 2010
Seminar
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August 30, 2010
Seminar
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October 26-29, 2009
Seminar
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October 14, 2009
Seminar
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January 13, 2009
Seminar
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October 21, 2008
Seminar
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September 17-20, 2008
Seminar
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September 24-26, 2007
Seminar
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May 23, 2007
Seminar