Seth R. Kaplan is a shareholder in Gunster’s Private Wealth Services group. He concentrates his practice in the areas of planned giving, charitable trusts, personal income taxation and estate planning for high net worth individuals. His clients include fund managers, executives in public companies and top management at high net worth private companies.

Seth has been involved in planning and coordinating major gifts to national universities and other charitable organizations, including significant impact gifts to Drexel University, the University of Miami, the University of Florida, United Way of Miami-Dade County and the Greater Miami Jewish Federation. Seth works with a number of family businesses, assisting them as a trusted advisor and dealing with issues including family succession planning and post-mortem planning, as well as securities issues as they relate to estate planning. He also has been involved in the development of sophisticated business succession plans utilizing techniques such as intra-family carried interests, series LLCs and non-equity control entities to achieve a myriad of client goals.

Seth has lectured extensively on topics that focus on philanthropy and high impact charitable planning, both locally and nationally, including the NYU Institute on Federal Taxation. He received his LL.M. in Estate Planning and J.D. at the University of Miami School of Law, and his B.A. from Northwestern University.

  • Florida Super Lawyers, 2013-16
  • Leave a Legacy, Miami-Dade County "Donor Next Door," honoree, 2015
  • South Florida Legal Guide
    • “Top Lawyers,” 2011-2015
    • “Top Up & Comers,” 2005-2010
  • "Trends & Opportunities in Philanthropy for 2017 and Beyond," speaker, Planned Giving Council of Palm Beach County, March 14, 2017
  • "A Financial Analysis of the Income Tax and Transfer Tax Treatment of Charitable Lead Trusts and Charitable Remainder Trusts," speaker, Florence Fuller Child Development Center, January 31, 2017
  • "It's My NIMCRUT Money and I Want It Now!", speaker, American Bar Association, Tax Section, January 21, 2017
  • "A Financial Analysis of the Income Tax and Transfer Tax Treatment of Charitable Lead Trusts and Charitable Remainder Trusts," speaker, NYU Institute on Federal Taxation, October 28, 2016
  • "Family Limited Partnerships and Other Closely-Held Entities: The Continuing Saga," panelist, NYU Institute on Federal Taxation, October 28, 2016
  • Quoted in New York Times, "Treasury Wants to End Tax Deal for Some Family-Owned Businesses," August 20, 2016
  • "Communicating Charitable Planning Techniques In An Understandable Manner," Speaker, Boys & Girls Clubs of Palm Beach County Charitable Planning Seminar, May 23, 2016
  • "My View: Charitable Giving in Perspective," Miami Herald, December 27, 2015
  • "Crafting the Right Charitable Plan for Your Client," AccountingWeb, November 23, 2015
  • "Early Termination of Charitable Remainder Trusts: Tax Consequences and Planning Opportunities," Strafford Webinar, Speaker, November 23, 2015
  • "How to Have the Charitable Conversation," United Way of Miami-Dade, Moderator, November 6, 2015
  • "Top Estate Planning Issues Generation X Needs to Consider," Financial Advisor Magazine, April 21, 2015
  • Quoted in USA Today, "Donor-advised funds on the rise with tech elite," February 21, 2015
  • "Why Income Tax Planning Has Now Become a Key Part of Estate Planning," AccountingWeb, January 27, 2015
  • "Approaching the Fiscal Cliff," Daily Business Review’s Wealth Management Roundtable, Panelist, October 2012
  • "Wealth Transfer Tax Policy's Expiration Leaves Many Guessing," Daily Business Review, September 21, 2012
  • "Estate Planning: No Exemption Left Behind," NAPFA Advisor, September 1, 2012
  • “TRA 2010 and its Aftermath,” Speaker, Estate Planning Update, Ullman Year in Review, The Florida Bar Tax Section 2011-2012 Organizational Meeting, July 2011
  • “Pre-sale Plan Panel,” Panelist, UBS Private Wealth Management Pre-Sale Planning Symposium, February 2011
  • “A Planned Giving Seminar: Don't Get Caught Without an Estate Plan," Speaker, The Florida Grand Opera, April 2011
  • “Rolling with the 2010 GRAT Legislation,” NAPFA Advisor, October 2010
  • “The Plight of Single Member LLCs in Florida and Alternatives to Consider,” The Florida Bar – Tax Section Bulletin, Fall 2010
  • "Estate Planning: The Great GRAT Debate," Forbes, August 18, 2010
  • “Year-End Tax and Estate Planning Tips for 2010,” South Florida Business Journal, August 2010
  • "Administration's Attack Likely Means End of Rolling Trusts," Daily Business Review, July 26, 2010
  • “Estate Planning for the International Family,” Terralex Newsletter, February 2010
  • "My Kid Went to the U.S. and All I Got Was This Lousy Tax Bill — Estate Planning for the International Family," speaker, Jewish Community Foundation of the Jewish Federation of Broward County, PAC Lunch and Learn, January 2010
  • "Cross-Border, Cross-Generation: Estate Planning for the International Family," Journal of International Taxation, October 2009
  • "New Tax Provisions Make Expatriation More Costly," Daily Business Review, July 2009
  • "Charitable Planning and Putting Your Trust in Partnerships," Speaker, Boca Raton Tax Institute, November 2008
  • “The Limits of the Assignment of Income Doctrine on Transfers of Partnership Interests,” Business Entities, January 2008
  • "A Holistic Approach to Charitable and Estate Planning," Panelist, The United Way Endowment Professional Advisor Series, June 2007
  • "Holistic Planning in Charitable Giving," Speaker, Greater Miami Tax Institute, June 2006
  • “Charitable Planning: Putting Your Trust in Trusts,” Speaker, Uptown Roundtable, Foundation of Jewish Philanthropies, Professional Advisory Committee, September 2005
  • “A Holistic Approach to Charitable Planning,” Speaker, Aventura Roundtable Luncheon Professional Series, July 2005
  • “Charitable Giving is Often a Matter of Trust,” Panelist, University of Miami Advancement Division, Office of Estate and Gift Planning Luncheon Series, January 2005
  • "Post-Death Income Taxes," 143 Trusts and Estates 34, September 2004
  • “Holistic Planning,” Committee Report: Charitable Giving, 142 Trusts and Estates 64, October 2003
  • “Raising Capital for the Emerging Business Enterprise – Estate Planning for the Corporate Executive in Connection with IPOs: Selected Valuation Issues and Techniques,” Outline for The Florida Bar Continuing Legal Education Committee and The Tax Section Lecture Program, January 1998
  • “Purchasing the Remainder Interest in a QTIP Trust by the Income Beneficiary,” 22 Tax Management Estates, Gifts and Trusts Journal, 139, May-June 1997
  • “Purchasing the Remainder Interest in a QTIP Trust – An Analysis of Olsten v. Commissioner,” 21 Tax Management Estates, Gifts and Trusts Journal 122, May-June 1996
  • “Qualified Retirement Plans, Trusts and Life Insurance: The Formula for Creative Estate Planning,” The Florida Bar Journal, March 1995
  • The Florida Bar, Tax Section and Real Property, Probate and Trust Law Section
  • New York State Bar Association, Tax Section and Trusts and Estates Law Section
  • New York City Bar Association
  • North Carolina State Bar
  • United Way of Miami-Dade
    • Organizing Committee of Endowment
    • Professional Advisory Committee, Chair
    • Tocqueville Society
  • Northwestern University Club of South Florida

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