Washington University School of Law,
J.D., 1986
Associate Editor, Journal of Urban and Contemporary Law
Washington University in St. Louis,
B.A., 1983
Illinois
Missouri
American Bar Association: Real Property, Trust & Estate Law Section
Council, 2007-2013
Member, Committee on Governmental Submissions, 2007-Present
Vice Chair, Committee on Governmental Submissions, 2013-Present
Business Planning Group, 2001-Present
Chair, Business Planning Group, 2004-2007
American College of Trust and Estate Counsel
Fellow, 2004-Present
Board of Regents, 2017-Present
Business Planning Committee, 2005-Present
Chair, Subcommittee on Pass-Through Entities, 2013-2016
Employee Benefits in Estate Planning Committee, 2007-Present
Program Committee, 2006-2008, 2013-2015
Society of Trust and Estate Practitioners (STEP)
Bar Association of Metropolitan St. Louis
American Bar Association
Taxation and Business Law Sections
St. Louis Estate Planning Council
American Institute of CPAs
Missouri Society of CPAs
Tax Management Estates, Gifts & Trusts Journal, 2009-2010
American Academy of Attorney-CPAs
LISI electronic newsletter
Technical Editor, 2006-Present
Named Lawyer of the Year in The Best Lawyers in America, (by BL Rankings) 2018-2019; 2021-2023
Listed in The Best Lawyers in America, (by BL Rankings) 2008-2023; current listings:
Business Organizations (including LLCs, and Partnerships) (2018 and 2022 Lawyer of the Year)
Closely Held Companies and Family Business Law (2023 Lawyer of the Year)
Tax Law (2019 and 2021 Lawyer of the Year)
Trusts and Estates
Inaugural Distinguished Estate Planner, Estate Planning Council of St. Louis, 2021
Named to Estate Planning Hall of Fame, National Association of Estate Planners and Councils, 2020
Bloomberg BNA Estates, Gifts and Trusts Advisory Board, 2017-2020
Listed in Missouri & Kansas Super Lawyers, (by Thomson Reuters) 2005-2021
Selected as Fellow in American College of Trust and Estate Counsel
Listed in Chambers USA for Wealth Management, 2022 (by Chambers & Partners)
Thompson Coburn LLP,
Partner, 2000-Present;
Associate, 1995-1999
Suelthaus & Walsh, P.C.,
Associate (now part of Polsinelli), 1994-1995
Baron Salsman & Company, CPAs (now part of Brown Smith Wallace LLC),
Partner, 1990-1994;
Staff Accountant, 1988-1989
Arthur Andersen,
Tax Accountant, 1986-1988
Covenant Place
Board Member, 2009-2013
President, 2011-2013
Executive Committee, 2010-Present
Jewish Family and Children’s Service
Board Member, 2000-2006
Congregation Shaare Emeth
Board Member, 2000-2003
Steve is a practitioner in the areas of estate planning and the structuring of privately held businesses. Lawyers, accountants and business owners regularly look to Steve for fresh, highly knowledgeable insights into the best possible tax and estate planning approaches to their transactions.
Steve crafts estate plans for individuals, keeping in mind their financial security and desire to save income and estate tax. In his work for businesses, Steve helps owners plan for the eventual sale (to co-owners, employees, or third parties) or transfer (to family members), and provides a legal framework for an orderly transition while strategically saving income, transfer, and FICA taxes.
Drawing on his background as an accountant — and his still-current CPA license and Chartered Global Management Accountant credential — Steve structures businesses to achieve business objectives and save income or estate tax. He has helped fledgling businesses organize, thriving businesses restructure to save hundreds of thousands of dollars of income tax when planning a transition to the next ownership group, and mature multi-million or billion-dollar businesses plan tax-saving transfers to the next generation.
Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, "Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.
Steve is a highly visible member of the ABA's Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve's quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.
Among private letter rulings Steve has obtained from the IRS' national office:
Obtained ruling regarding cleanup of qualified subchapter S trust drafted by another attorney to facilitate a sale to a strategic buyer for a couple hundred million dollars. (Steve later reviewed drafts of trust income returns prepared by the client's CPA and, in only a few hours of review and analysis, saved the trusts tens of thousands of dollars of income tax from the sale.)
Obtained Private Letter Ruling 200747002 from the Internal Revenue Service for using a limited liability company to hold life insurance used to fund a cross-purchase buy-sell agreement.
Regarding changes to IRA minimum distribution rules, Steve was the task force chair for the American College of Trust and Estate Counsel (ACTEC) comments submitted November 22, 2017
As to how the 2018 partnership audit rules should apply to trusts, Steve was the task force chair for the ACTEC comments submitted December 13, 2016 and August 14, 2017.
As to how the Code Section 469 passive loss rules should apply to trusts and estates, Steve was the task force chair for ACTEC (comments submitted 9/24/2015) and a task force member for the Section of Taxation of the American Bar Association (ABA) (comments submitted 1/20/2015).
In regard to Proposed Regulation Section 1.1411-7, relating to the impact of the 3.8% tax on net investment income as it applies to Qualified Subchapter S Trusts, Steve submitted comments on behalf of the ABA Real Property, Trust & Estate Law Section (2/25/2014) and ACTEC (2/26/2014).
Testified on an estate planner's perspective on retirement plan beneficiary designations (8/9/2012).
Worked with drafting committee doing a complete overhaul of the Uniform Principal and Income Act (2017-2018); co-panelist on "Getting Money Out of Trusts: Drafting and Trust Administration under UFIPA," ACTEC/ALI-CLE (September 26, 2018)
Worked with the Uniform Law Commission and related stakeholders in putting together (a) changes to trust rules to enable trustees to better handle a disconnect between taxable income (and a trust's related tax liabilities) and income distributable to beneficiaries (disconnect can arise when a mandatory income trust owns part of a partnership or S corporation), and (b) rules when a marital deduction trust owns an IRA or other retirement plan.
Submitted comments (October 2005) on behalf of a task force of the Business Planning Group of the Real Property, Probate and Trust Section of the ABA on S Corporation Family Attribution Rules. The comments to the U.S. Senate Finance Committee were reflected in the Gulf Opportunity Zone Act of 2005.
Chaired July 2005 task force of the Business Planning Group of the Real Property, Probate and Trust Section of the ABA on Code Section 6166, which allows estate taxes on qualified closely held business to be paid in installments. These comments were published in Vol. 41, No. 1 Spring 2006 of the Real Property, Probate and Trust Journal, pages 73-121.
Fiduciary Income Tax Refresher and Update 2023
Preserving Income Tax Benefits from Estate Tax Audits; S Corporation Sales; Partnership Redemptions
Loan Guarantees; Debt in Capital Structure; Ordinary Income on Sale of Business
State Tax in Estate Planning; Employment Tax; Blockers; S Corporation Single Class of Stock
Fiduciary Income Tax Refresher and Update 2022
IRS Procedural Update; Buy-Sell Development; Loan Guarantees
Note Modifications; Reorganizing Private Business; Trust Sale of Business Interests
Business Opportunities; TP Asserts Substance over Form; Unincorp. Entity as S Corp
Fiduciary Income Tax Refresher and Update 2021
Sales Between Trusts; Writing Off Business Interests; Partnership Audit Rule Update
When a Gift Is Subject to Income Tax; Beneficiary Deemed-Owned Trusts; Making Large Taxable Gifts
Pass-Through Entities Held by Trusts; Formula Transfers in Estate Planning; Business Gifts
Overview of Loss Limitations; Family Office Partnership; Sale to Spousal Grantor Trust
Fiduciary Income Tax Refresher and Update 2020
Sale of Interest in Trust; Negative Capital Accounts; Final Regs on Transfer for Value
State Fiduciary Income Tax (Kaestner); S Corp. Ownership; Basis Step-Up Strategies
Fiduciary Income Tax Refresher and Update 2019
Effective Business Income Tax Rates in Light of 2017 Tax Law Changes
Planning Using the Proposed Regulations under IRC §§ 199A and 643(f)
Cahill 2036, 2038, 2703; Mazzei Disregards Corporate Arrangements; Investment Partnership Traps
Partnership Audit Rules; Effects of Tax Reform; Using a Business Entity to Help Defray Fees
Fiduciary Income Tax Refresher and Update 2018
Strategic Planning for Business Entities after 2017 Tax Reform
Defined Value Clauses; S Corp. Distribution of Property; Traps Donating a Business to Charity
Leveraging to Attain Basis Step-Up; Income Tax Benefits of Losing an FLP Case
Landmark SE Tax Case; Post-Mortem Planning; Grantor Trust Reimbursement
Fiduciary Income Tax Refresher and Update
Self-Employment Tax and LLCs; New Partnership Audit Rules; Selected Issues from Heckerling
Business Planning in Light of Proposed Regulations under Code § 2704
Life Insurance to Fund Buyouts or Loss of a Key Person
CARES Act implications for charitable giving during COVID-19
The 2020 repeal of stretch IRAs: How will it affect estate planning?
Sweeping tax reform necessitates review and analysis of form of entity
Proposed changes to Section 2704 could spur tax increase for owners of closely held businesses
The Latest Beneficiary Grantor Trust — PLR 201039010
Life insurance death benefit may be subject to income tax
Basis step-up: Planning for married couples
Highlights from the Simply Tax podcast: How to choose an entity for a family business
Unpacking the new qualified business income deduction for real estate rentals
Converting from an S corporation to a C corporation – Don’t do it the simple but wrong way
New partnership audit rules can apply to partnerships, LLCs with only a few partners, members
Developments in FICA and self-employment tax affect partners and S corporations
IRS gets upper hand in S corporation compensation audits
Tax court finds self-employment tax for active LLC member
Using an S corporation to avoid self-employment tax
A full list of Steve's publications is available at
thompsoncoburn.com/stevegorinresume.
"Taxing a Trust's Income: When Distributions Are Surprisingly Not the Key,"
Tax Management Estates, Gifts, and Trusts Journal, Vol. 46, November 9, 2017
Co-author with H. Zaritsky, “Tax Court Approves Some Key Issues with Intergenerational Split-Dollar Arrangements,” 28
Probate Practice Reporter 1, June 2016
“Business Entity Structuring After the 2015 Path Act: Built-in Gains Recognition and Sale of C Corporation Stock (Parts One and Two)";
Koren, Estate, Tax and Personal Financial Planning, June and July 2016
Co-Author, "Trustee Material Participation in Businesses: A Surprising Way to Overcome TAM 201317010 and Avoid the NII Tax"; with Richard E. Barnes,
Probate & Property, March/April 2015
Co-Author, "Exit Planning for Professionals"; with Daniel H. McCarthy and William P. Prescott,
Probate and Property, January/February 2014
"A Balanced Solution: Meet Your Clients' Needs for a Comfortable Retirement Cushion Through a Sale to a Beneficiary Grantor Trust and Reduce Assets Enough to Avoid Taxes";
Trust & Estates, May 2011
"S Corporations: Tax Planning for Transitions"; co-authored with Daniel H. McCarthy and William I. Sanderson,
Probate & Property, July 2012
"Using Partnerships to Distribute Corporate Assets";
Journal of Real Estate Taxation, September 2010
"Transfer of Family Business Interests: Finding the Sweet Spot Between General Income Tax, Chapter 14, and I.R.C. Section 409A";
Estate and Personal Financial Planning, Part I, Sept. 2006; Part II, Oct. 2006
Co-Author, "Checklists for Determining Whether a Trust is a Valid S Shareholder";
The Tax Advisor, March 2006; pp. 152-157
"The Brass Tacks of Corporate Buy-Sell Agreements"; co-authored with Denise Brunson Schuh (feature article),
Probate & Property, (Vol. 18, No. 1, January-February 2004, pp. 8
A full list of Steve's speaking engagements is available at thompsoncoburn.com/stevegorinresume.
"Best Estate Planning Ideas for 2018";
Estate Planning Council of St. Louis, and Society of Financial Services Professionals of St. Louis February 2018
Co-chair, “Estate Planning for the Family Business Owner,”;
American Law Institute, 2016 - present (annual); Panelist on “Income Tax Issues and Planning Strategies for Business Entities,” “Buy-Sell Agreements,” and other topics
“Issues with S Corporations Or Look At that S Car Go”;
American College of Trust and Estate Counsel Annual Meeting March 2017
"New Partnership Audit Rules";
American College of Trust and Estate Counsel, March 2018
"Income Tax Exit Strategies from Businesses" and "Use and Drafting of Buy-Sell Agreements";
ABA Real Property, Trust & Estate Law Section, Advanced Skills Training for Estate Planners, July 2013 - present (annual)
Panelist, "Yes, I'll Order That Trust Fully Loaded";
University of Miami School of Law Heckerling Institute of Estate Planning, 2017
"Formation of an Entity";
American College of Trust and Estate Counsel, Summer Meeting 2018
"Choice of Entity in Light of 2017 Tax Law Changes" and "Section 199A - Planning to Maximize the Deduction";
ABA Real Property, Trust & Real Estate Law Section eCLE, March and April 2018
Chair and Panelist, "For Estate Planners: Business Income Tax Issues 101";
American College of Trust and Estate Counsel telephone CLE, February 2014
Steve Gorin receives Distinguished Estate Planner Award from Estate Planning Council of St. Louis
Congratulations to our 2021 Best Lawyers ‘Lawyers of the Year’ and ‘Ones to Watch’
Congratulations to our 14 ‘Lawyers of the Year’ for 2019
Steve Gorin honored as ‘Unsung Hero’ by St. Louis Jewish Light
Bloomberg publishes Steve Gorin article on taxing trust income
Congratulations to our 14 'Lawyers of the Year' for 2018
More than 50 attorneys named to 2012 Missouri Bar Pro Bono Hall of Fame
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