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JEFFREY S. BORTNICK

PARTNER

ADDRESS

551 Fifth Avenue, 18th Floor
New York, NY 10176

DIRECT DIAL

212.880.9810

EMAIL

jbortnick@kkwc.com

Jeff Bortnick has advised clients on federal, state, local and international tax and estate planning issues for over 30 years. Jeff frequently advises hedge funds and investment managers on the tax issues related to fund formation, operations and investments. He has also written articles and lectured on related topics.

EDUCATION

New York University (LL.M. in Taxation, 1986; J.D., cum laude, 1982)
Adelphi University (B.B.A., summa cum laude, 1979)

BAR ADMISSION

1983, New York
1988, U.S. Tax Court and U.S. Claims Court
1992, U.S. Court of Appeals, Federal Circuit

HONORS AND AWARDS

Order of the Coif
Delta Mu Delta
Eta Chi Alpha
Delta Tau Alpha
American Jurisprudence Award in Estate Planning

PUBLICATIONS

Hedge Funds - Tax Issues and Planning to Consider Before Year-End
Bloomberg BNA Daily Tax Report, December 2016

Tax Court Decision Upholding “Investor Control” Doctrine May Nullify Tax Benefits for Some Policyholders Investing in Hedge Funds through Private Placement Life Insurance
The Hedge Fund Law Report, July 2015

Recent Developments Could Increase the Attractiveness of Hedge Fund Life Insurance And Annuities
Marcum & Kliegman LLP's Private Investment Forum, Fourth Quarter 2006

PPLI Invested In Hedge Funds
Trusts & Estates, May 2006

Tax Management-Building Wealth, Reducing Taxes
The PPLI Solution: Delivering Wealth Accumulation, Tax Efficiency, and Asset Protection Through Private Placement Life Insurance, February 2005

Is Increasing Hedge Fund After-Tax Returns Using Private Placement Life Insurance and Annuities Still Viable?
The Journal of Wealth Management, Fall 2004

Tax-Efficient Investing Using Private Placement Variable Life Insurance and Annuities
The Journal of Private Portfolio Management, Winter 1999

Domestic Private Placement Life Insurance and Annuities Can Substantially Increase Hedge Fund After-Tax Returns
Bear Stearns Hedge Views, Winter 1998

Increasing Hedge Fund Returns Using Insurance and Estate Planning
Private Wealth Management, 1997/1998

Life Insurance for Your Hedge Funds
ReLATIVELY Speaking, ReGENERATION Partners, June 1997

Tax Advantages of the Section 83(b) Election Can Be Significant
The Journal of Taxation, January 1997

Increasing Hedge Fund After-Tax Returns Through Private Placement Life Insurance
Lookout Mountain, Volume 3, No. 4, Fourth Quarter 1996

The Section 83(b) Election — Is Alive and Well And Sometimes Indispensable
The Tax Magazine, September 1988

MEMBER

New York City Bar Association

PRACTICE AREAS


ARTICLES, LINKS AND PUBLICATIONS

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