Single Clients: Planning Considerations

Too often planning articles and conferences use a “Cleaver family” as the touchstone for planning. The reality is that intact married family units constitute a small percentage of the population. Further, a tremendous percentage of the population is single and the proportion of the population that is single has grown substantially over the decades and that trend may continue. Over 50% of the population, about 125 million adults are single. That has increased dramatically from 1950 when the percentage was less than half that amount, 22%.

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Mr. Blattmachr is a Principal in ILS Management, LLC and a retired member of Milbank Tweed Hadley & McCloy LLP in New York, NY and of the Alaska, California and New York Bars. He is recognized as one of the most creative trusts and estates lawyers in the country and is listed in The Best Lawyers in America. He has written and lectured extensively on estate and trust taxation and charitable giving.
Robert S. Keebler, CPA, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. Robert has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration.
Rebecca Provder
Rebecca A. Provder is a partner in Moses & Singer’s Matrimonial and Family Law practice. Rebecca represents individuals in matrimonial and family law matters, such as divorce, equitable distribution, custody, parenting time, child support, spousal support, relocation, separation agreements, issues relating to same-sex couples, prenuptial agreements, postnuptial agreements, cohabitation agreements, appeals, and post-judgment cases. She also is a certified mediator and collaborative law attorney. Rebecca is recognized as a Super Lawyer in the 2017 to 2020 New York Metro Super Lawyers®. She was recognized as a Rising Star in the 2013 to 2016 New York Metro Super Lawyers®. Rebecca was also selected by The Best Lawyers in America (2021 Edition) for her work in Family Law.
Martin Shenkman
Martin M. Shenkman is an attorney in private practice in Fort Lee, NJ, and New York City.  His practice concentrates on estate and tax planning, planning for closely held business, and estate administration.  Mr. Shenkman is an author of over 42 books and more than 1,000 articles.  He is an editorial board member of Trusts & Estates Magazine and the Matrimonial Strategist, and an advisor for InterActive Legal.  He is the recipient of many awards including being a 2013 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels.  Mr. Shenkman was named Financial Planning Magazine 2012 Pro-Bono Financial Planner of the Year for his efforts on behalf of those living with chronic illness and disability.  Investment Adviser Magazine featured him on the cover of its April 2013 issue naming as the lead of their “all-star lineup of tax experts.”
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