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Paul E. Van Horn is a partner in the firm’s Tax and Wealth Management Department. A Fellow of the American College of Trust & Estate Counsel (ACTEC), he focuses his practice on estate planning and administration, charitable giving, trust and estate litigation, business succession planning and taxation.

Mr. Van Horn advises individuals of all wealth levels regarding estate planning and charitable organizations on planned giving issues. His work includes preparing estate planning instruments such as Wills, trust agreements, partnership agreements, LLC operating agreements, and private foundations. He prepares federal and state estate and gift tax returns, and reviews fiduciary income tax returns. He advises fiduciaries on the administration of trusts and estates, including fiduciary duties and responsibilities, and the exercise of elections.

Mr. Van Horn also represents clients before the IRS and New York State Department of Taxation and Finance in connection with the audit of gift and estate tax returns. In addition, he represents clients in Surrogate’s Court regarding trust and estate matters, including accountings.

Mr. Van Horn is adjunct professor at New York University School of Law where he taught “Income Taxation of Trusts and Estates” to LL.M. students in the graduate tax program for several years. He is a past Chair of the Estate & Gift Tax Committee and the Tax Practice Management Committee of the ABA Tax Section. He frequently lectures on a variety of tax and estate planning topics.

Education

  • New York University School of Law, LL.M. in Taxation, 2000
  • Columbia University School of Law, J.D., 1994
  • Yale University, B.A. in English, cum laude, 1989

Bar Admissions

  • New York

Clerkships

  • Hon. David R. Thompson, U.S. Court of Appeals for the Ninth Circuit, 1995 – 1996
  • Hon. Rudi M. Brewster, U.S. District Court for the Southern District of California, 1994 – 1995

Professional Affiliations

  • American College of Trust & Estate Counsel, Fellow, past member of Fiduciary Income Tax Committee
  • American Bar Association, Tax Section and Real Property, Probate and Trust Law Section, Member. Committee on Estate and Gift Taxation (Vice-Chair, 2006-10; Chair, 2010-12); Committee on Tax Practice Management (Vice-Chair, 2002-04; Chair 2004-06)
  • Association of the Bar of the City of New York, Member. Committee on Estate and Gift Taxation (Secretary, 2001-04; Adjunct Member, 2005; Member, 2006-09); Trusts, Estates and Surrogate’s Court Committee (Member, 2015-18)
  • New York State Bar Association, Trusts & Estates Law Section, Member

 

Other Distinctions

  • New York University School of Law Adjunct Professor
  • As Chair of the Estate & Gift Tax Committee of the ABA Tax Section (2010-2012), led the process of creating a white paper on tax reform and simplification and presented it before U.S. Congress committee staff members.
  • New York University Edward Rudman Scholar for 1999 – 2000
  • New York University Tax Law Review, student editor
  • Columbia University School of Law, Harlan Fiske Stone Scholar
  • Columbia Journal of Law and Social Problems