Daniel B. Axman, page 1

Daniel B. Axman

Daniel B. Axman


711 Third Avenue New York, NY 10017

Practice Areas

Tax | Trusts & Estates

Daniel Axman is a trusts and estates and tax attorney. He concentrates his practice
on advising individuals and families on tax planning, business succession, estate
and trust administration, probate, federal and state tax disputes and audits, and
charitable planning.

As part of his practice, Mr. Axman has advised families, corporate executives, real
estate owners, attorneys, doctors, entrepreneurs, hedge fund and private equity
principals, chefs, artists, actors, public charities, private foundations, family-owned
businesses, trustees, executors/estates, and many other professionals and

Representative Engagements

  • Implementing creative income, gift, generation-skipping transfer and estate tax transfer solutions through trust planning, loans and other wealth transfer vehicles
  • Advising family members and the executors/trustees of deceased clients’ estates on estate and trust administration issues
  • Advising organizations and individuals on the formation of charitable corporations and trusts and the ongoing compliance issues
  • Advising clients on the U.S. tax compliance relating to gifts from non-U.S. persons and distributions from foreign trusts
  • Advising clients on valuations of family-owned businesses and real estate.
  • Advising family-owned businesses on succession issues
  • Advising clients on marital agreements; in particular, reviewing prenuptial
  • agreements
  • Advising banks and individual clients on lending transactions involving trusts
  • Requesting private letter rulings from the IRS for clients’ complex tax issues
  • Advising clients on placing cooperative apartments, condos, Florida homesteads and other real estate in trusts and LLCs
  • Advising clients on tax-free exchanges of real estate
  • Advising clients on the tax treatment of retirement accounts


  • “New York Extends Three Year Add Back Rule Penalizing So-Called Death Bed Gifts,” Client Alert, April 29, 2019
  • New IRS Discharge of Estate Tax Lien Procedure,” com, December 14, 2016
  • Proposed Rules May Drastically Restrict Valuation Discounts For Gifts And Bequests Of Interests In Family Controlled Entities,” Client Alert, August 25, 2016
  • “Moved to Florida, but still can’t let go of New York – Will your estate be subject to New York estate tax?” Lexology, April 11, 2016
  • “IRS Eases Administrative Oversight of ABLE Accounts,” Lexology, December 3, 2015
  • “Receiving a deduction for your charitable contribution on giving Tuesday,” Lexology, December 1, 2015
  • “Florida Becomes the 36th State to Allow Same-Sex Marriage,” CS Blog, January 7, 2015
  • “ABLE Accounts for Disabled Individuals – Senate is now ABLE to Act,” CS Blog, December 8, 2014



  • “2015 Estate, Gift and Tax Updates,” WestLegaled, speaker, December 2015
  • “Cutting Edge Topics in Estate Planning,” Brooklyn Bar Association, speaker, January 2015
  • Same Sex Marriage: Changing Tides in the U.S., and the Impact on Estate Planning,” WestLegaled, speaker, October 2014

Professional Activities

  • HIAS, Volunteer Attorney, Representation of refugees
  • Fresh Art, Inc., Board Member, Fresh Art, Inc. is a nonprofit that creates artistic and personal development opportunities for disadvantaged and underserved adults in NYC.

Education & Honors

  • L.L.M. in Taxation, Washington University School of Law
  • J.D., Washington University School of Law, Dean’s List
  • B.S. in Accounting, magna cum laude, Binghamton University School of Management

Prior Work Experience

  • Cole Schotz, P.C.
  • PwC

Bar Admissions

  • State of New York
  • State of New Jersey
  • State of Florida
  • State of North Carolina
711 Third Avenue New York, NY 10017 | golenbock.com