Seth Kaplan is a shareholder in Gunster’s Private Wealth Services group. He began his career at major national and international law firms. He has over 25 years of experience and is admitted to the New York Bar, North Carolina Bar and Florida Bar. Seth has been recognized by his peers in the South Florida Legal Guide, Super Lawyers, and Florida Trend’s Legal Elite. He also holds the Accredited Estate Planner® (AEP®) designation. He concentrates his practice in the areas of tax and estate planning for high net worth individuals both domestic and international, wealth protection, planning for startups and tech businesses, and planned giving. His clients range from Gen X and Millennial entrepreneurs to private equity fund managers and public company executives to high net worth investors and retirees.

In addition to assisting individuals and families reduce their tax exposure and organize their affairs, Seth has been involved in planning and coordinating major gifts to national universities and other charitable organizations. Some of the organizations include the University of Miami, Cornell University, Drexel University, the University of Florida and Dartmouth College, as well as the United Way of Miami-Dade and the Greater Miami Jewish Federation. Seth works with a number of families, some for over 20 years, assisting them as a trusted advisor and dealing with issues including business succession planning and post-mortem tax planning, as well as real estate and corporate issues as they relate to tax planning. He also has been involved in the development of sophisticated business succession plans utilizing techniques such as intra-family carried interests and series LLCs, as well as the “Hub and Spoke approach” to combine estate planning and planned giving goals, based on the original Delta Airlines and FedEx models.

Seth has lectured extensively on topics that focus on personal tax planning, taxation of trusts, international planning, and high impact charitable giving. He has spoken at the NYU Institute on Federal Taxation, the American Bar Association, Section of Taxation and for several professional advisor groups. He received his B.A. from Northwestern University, and LL.M. in Estate Planning and J.D. from the University of Miami School of Law.

  • Florida Super Lawyers, 2013-20
  • Florida Trend, “Legal Elite,” 2018
  • Palm Beach Illustrated, “Top Lawyers,” Trusts and Estates, 2018
  • Leave a Legacy, Miami-Dade County “Donor Next Door,” honoree, 2015
  • South Florida Legal Guide
    • “Top Lawyers,” 2011-18
    • “Top Up & Comers,” 2005-10
  • “Philanthropy and Family Offices & How To Have The Charitable Conversation,” panelist, Estate Planning Council of Greater Miami, June 24, 2020 (Webinar)
  • “Having Your Cake And Eating It Too—Self-Settled Trusts,” Financial Advisor Magazine, May 4, 2020
  • “Using the J.E.D.I. Partnership for Charitable Giving,” speaker, Palm Beach Atlantic University, Continuing Education Forum for Attorneys and CPAs, November 15, 2019 (West Palm Beach) and January 21, 2020 (Naples)
  • “Hindsight is 2020: Why Gen X’ers Need to Consider Charitable Tax Planning in 2019,” The Florida Bar – RPPTL Section, ActionLine, Summer 2019.
  • “Charitable giving and the S.E.T.H. hub and spoke approach,” speaker, Florida Bar 37th Annual Attorney Trust Officer Liaison Conference, August 24, 2018
  • “Counseling Gen X Clients,”, June 19, 2017
  • “Changing the Income Tax Status of a Trust: Consequences, Complications and Considerations,” panelist, American Bar Association, Section of Taxation, 2017 May Meeting, Washington, DC, May 13, 2017
  • Using your Estate Planning Family Limited Partnership for Income Tax Planning, Palm Beach Bar Video CLE Broadcast
  • “It’s My NIMCRUT Money and I Want It Now!”, speaker, American Bar Association, Section of Taxation, 2017 Midyear Meeting, Orlando, FL, 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
  • “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
  • “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
  • The Florida Bar, Real Property, Probate and Trust Law Section
    • Charitable planning and exempt organizations committee, chair, 2019-present
  • New York State Bar Association, Tax Section and Trusts and Estates Law Section
  • New York City Bar Association
  • North Carolina State Bar
  • Greater Boca Raton Estate Planning Council
  • Planned Giving Council of Broward
  • United Way of Miami-Dade County
    • Board of directors, 2019-present
    • Professional advisory committee, chair
    • Tocqueville Society
  • Northwestern University Club of South Florida
  • Jewish Federation of South Palm Beach County, professional advisory committee, education division

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