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Carole M. Bass is a partner in Moses & Singer's Trusts and Estates and Matrimonial and Family Law practice groups. Carole has over 20 years of experience helping individuals and families with their estate planning needs. In addition, she works closely with clients on estate administration and represents individual and corporate fiduciaries and estate beneficiaries in Surrogate's Court proceedings.
Carole's experience also includes preparing and negotiating prenuptial and postnuptial agreements, representing blended families with estate related issues and assisting clients in estate matters relating to divorce. In addition, Carole is nationally known for advising clients on cutting-edge estate planning and estate administration issues involving the use of assisted reproductive technology (ART).
Carole is a peer-elected Fellow of the American College of Trust and Estate Counsel (ACTEC) and frequently lectures on topics relating to estate planning and divorce, premarital agreements and assisted reproductive technology. She has presented to national and local professional organizations, including the Heckerling Institute on Estate Planning, the American Bar Association (Real Property Trusts and Estates Section and Family Law Section), the American Academy of Assisted Reproductive Technology Attorneys (AAARTA), the New York State Society of CPAs, and the New York City Estate Planning Council. Carole's articles have appeared in publications such as Trusts & Estates Magazine, Estate Planning Magazine and the New York Law Journal and she has been quoted in national publications, including the Wall Street Journal and Forbes.
Carole currently serves as Vice-Chair of the ABA RPTE Section's Continuing Legal Education (CLE) standing committee and as a Co-Chair of the RPTE Non-Tax Issues Affecting the Planning and Administration of Estates group.
Carole represents clients in a wide range of industries and professions and has a particular interest in working with professional athletes. Her article "Don't Drop The Ball - Estate Planning for Professional Athletes" appeared in the Summer 2017 edition of the ABA Entertainment and Sports Law Journal.
Rated AV Preeminent® in her field by Martindale-Hubbell®, Carole is part of a select group of attorneys recognized for their legal abilities and professional ethical standards. She was named as a New York Metro Super Lawyer in 2013, 2014, 2015, 2016, 2017 and 2018.
- "Welcome to the Jungle: Re-Defining Family Amid Advances in Reproductive Science," The 53rd Annual Heckerling Institute on Estate Planning, January 2019,
- "The Many Faces of the Prenuptial Agreement: Legal & Psychological Aspects and How to Avoid Pitfalls," Family & Divorce Mediation Council of Greater New York, June 2018.
- "Estate Planning for Reproductive Material," American Bar Association on Real Property, Trust & Estates Section e-CLE, May 2018.
- "It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad," American Bar Association Real Property, Trusts & Estates Section, Non-Tax Issues Group group call, February 2018.
- "It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad," Estate Planning Council of NYC, November 2017.
- "Can You Put Your Biological Clock on Hold? Egg Freezing: What You Need to Know," May 2017.
- "What Happens Next? How to Plan After the Loss of a Spouse," New York Historical Society's Planned Giving Advisory Council, April 2017.
- "Estate Planning for Egg Freezing: Legal Questions Every Woman Needs to Consider Before Freezing," interview, Eggsurance.com, May 2016.
- "Till Death Do Us Part: Marriage, Divorce, Prenups & Estate Administration," New York State Society of CPAs Trust & Estate Taxation Conference, December 2015
- "'Til Death of Divorce Do Us Part," Citrin Cooperman, December 2015
- "'Til Death or Divorce Do Us Part," Oppenheimer & Co. Inc., November 2015.
- “What Planners Need to Know About Prenuptial Agreements,” 46th Annual Sidney Kess UJA-Federation of New York Estate, Tax & Financial Planning Conference, September 2015.
- "The Birds and the Bees for the 21st Century - Eggs, Sperm, Surrogacy and What You Need to Know About the Law and Medicine when Making Babies," Women in Insurance and Financial Services, May 2015.
- "Looking to the Future: The Modern Practice," American Bar Association Real Property, Trusts & Estates Section Spring Symposia, April 2015.
- "Love, Death and Divorce: Integrating Trusts & Estates, Matrimonial Law and Financial Planning," Estate Planning Council of New York City, Estate Planners' Day, April 2015.
- “Love, Death and Divorce: Integrating Trusts & Estates, Matrimonial Law and Financial Planning," February 2015.
- "Love, Death and Divorce: Integrating Trusts & Estates, Matrimonial Law and Financial Planning," November 2014.
- “The Intersection of Assisted Reproductive Technology Law with Family Law & Estate Planning,” American Bar Association Family Law Section e-CLE, July 2014.
- “Nickels, Dimes or Quarters? Choice of Law Post-Windsor - When All That Glitters is Not Gold,” American Bar Association Real Property, Trusts & Estates Section Spring Symposia, May 2014.
- “Are You My Mother? The Issue of Issue in Estate Administration,” New York State Society of CPAs Trust and Estate Administration Committee, April 2014.
- “Key Provisions in Wills and Revocable Trusts, Part I: Tangible Personal Property, Real Estate and Specific Devises and Bequests,” American Bar Association Real Property, Trusts & Estates Section 2014 Paralegal eLearning Series, February 2014.
- “Life, Death & Assisted Reproductive Technology,” American Academy of Adoption Attorneys and American Academy of Assisted Reproductive Technology Attorneys Mid-Year Conference, November 2013.
- “Are You My Mommy? How Reproductive Technology Affects Estate Planning for Traditional and Non-Traditional Families,” American Bar Association Teleconference, July 2013.
- “What You Need to Know About the Taxpayer Relief Act of 2012 (ATRA),” Moses & Singer CLE, March 2013.
- “What Every ART Lawyer Should Know About Estate Planning,” American Bar Association Family Law Section Fall CLE Conference, October 2012.
- “Marital Deduction Planning in the Age of Portability,” PLI 43rd Annual Estate Planning Institute, September 2012.
- “Astrue v. Capato: Its Implications for Estate Planners,” American Bar Association Real Property Trusts & Estates Section, Professor’s Corner, September 2012.
- “What Every Trusts and Estates Lawyer Should Know About Assisted Reproductive Technology (ART),” Thomson Reuters Webinar, February 2012.
- “New Decanting Opportunities in New York: A Discussion of the Recently Revised EPTL §10-6.6,” U.S. Trust Company, February 2012.
- “Planning for Your Child’s Future: Answers to the Questions You’ve Been Meaning to Ask,” SNR Denton US LLP and Merrill Lynch, January 2012.
- “How Assisted Reproductive Technology Impacts Estate Planning and Administration,” Rocklyn County Estate Planning Council, February 2010.
- “Practical Skills – Introduction to Estate Planning,” New York State Bar Association, October 2009.
- “Extend Fertility and Sonnenschein Nath & Rosenthal LLP, Fertility and the Law: A Panel Discussion,” New York Women's Bar Association, 2007.
- Immediate Past President, Board of Directors, Gilda’s Club Westchester
- Real Property, Trusts & Estates Section, American Bar Association (Vice-Chair, Spring Symposia, Continuing Legal Education Standing Committee; Co-Chair, Committee on Non-Tax Issues Affecting the Planning and Administration of Estates and Trusts; Past Co-Chair, Bioethics Committee)
- Member, Law Practice Management Division, American Bar Association (Board Member, Women Rainmakers Committee)
- Member, American Bar Association Forum on the Entertainment and Sports Industry
- Association of the Bar of the City of New York (Trusts, Estates and Surrogate's Courts Committee, 2006-2009; Estate and Gift Tax Committee, Secretary 2010-2013, Member 2013 - 2015)
Related Events 
- Carole M. Bass to Speak at Citi Private Bank's Foundations in Finance Conference April 25, 2019
- Welcome to the Jungle: Re-Defining Family Amid Advances in Reproductive Science January 16, 2019
- The Many Faces of the Prenuptial Agreement: Legal & Psychological Aspects and How to Avoid Pitfalls June 6, 2018
- Estate Planning for Reproductive Material May 1, 2018
- It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad February 1, 2018
- It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad November 28, 2017
- Building Your Practice Through Blogging and Podcasting June 21, 2017
- Can You Put Your Biological Clock On Hold? Egg Freezing: What You Need to Know May 2, 2017
- What Happens Next? How to Plan After the Loss of a Spouse April 3, 2017
- Until Death or Divorce Do We Part June 16, 2016
Related Articles
- Reviewing Your Estate Plan is Essential After a Divorce October 9, 2018
- 2017 Tax Act—Estate Planning Issues For Connecticut Residents October 9, 2018
- Carole Bass & Cara Koss Revisit Perez v. Commissioner - Woman Donates Frozen Embryos to Infertile Couples Who Lost Stored Reproductive Material, Transfer Tax Issues Remain Unaddressed April 2, 2018
- Surrogate Court Deems Attempted Lifetime Transfer a Fraudulent Conveyance January 26, 2018
- The Surrogate’s Court Corner January 22, 2018
- Right to Privacy Vs. Right to Access Digital Records October 6, 2017
- The Surrogate’s Court Corner October 5, 2017
- Wealth Advisory October 2017 October 5, 2017
- Don't Drop the Ball: Estate Planning for Professional Athletes August 11, 2017
- N.Y. Court Rules Objectants in Recent Will Contest Failed to Raise Issue of Fact May 19, 2017
Click here to view my video on "Blended Family Estate Planning"
Carole M. Bass is a partner in Moses & Singer's Trusts and Estates and Matrimonial and Family Law practice groups. Carole has over 20 years of experience helping individuals and families with their estate planning needs. In addition, she works closely with clients on estate administration and represents individual and corporate fiduciaries and estate beneficiaries in Surrogate's Court proceedings.
Carole's experience also includes preparing and negotiating prenuptial and postnuptial agreements, representing blended families with estate related issues and assisting clients in estate matters relating to divorce. In addition, Carole is nationally known for advising clients on cutting-edge estate planning and estate administration issues involving the use of assisted reproductive technology (ART).
Carole is a peer-elected Fellow of the American College of Trust and Estate Counsel (ACTEC) and frequently lectures on topics relating to estate planning and divorce, premarital agreements and assisted reproductive technology. She has presented to national and local professional organizations, including the Heckerling Institute on Estate Planning, the American Bar Association (Real Property Trusts and Estates Section and Family Law Section), the American Academy of Assisted Reproductive Technology Attorneys (AAARTA), the New York State Society of CPAs, and the New York City Estate Planning Council. Carole's articles have appeared in publications such as Trusts & Estates Magazine, Estate Planning Magazine and the New York Law Journal and she has been quoted in national publications, including the Wall Street Journal and Forbes.
Carole currently serves as Vice-Chair of the ABA RPTE Section's Continuing Legal Education (CLE) standing committee and as a Co-Chair of the RPTE Non-Tax Issues Affecting the Planning and Administration of Estates group.
Carole represents clients in a wide range of industries and professions and has a particular interest in working with professional athletes. Her article "Don't Drop The Ball - Estate Planning for Professional Athletes" appeared in the Summer 2017 edition of the ABA Entertainment and Sports Law Journal.
Rated AV Preeminent® in her field by Martindale-Hubbell®, Carole is part of a select group of attorneys recognized for their legal abilities and professional ethical standards. She was named as a New York Metro Super Lawyer in 2013, 2014, 2015, 2016, 2017 and 2018.
- "Welcome to the Jungle: Re-Defining Family Amid Advances in Reproductive Science," The 53rd Annual Heckerling Institute on Estate Planning, January 2019,
- "The Many Faces of the Prenuptial Agreement: Legal & Psychological Aspects and How to Avoid Pitfalls," Family & Divorce Mediation Council of Greater New York, June 2018.
- "Estate Planning for Reproductive Material," American Bar Association on Real Property, Trust & Estates Section e-CLE, May 2018.
- "It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad," American Bar Association Real Property, Trusts & Estates Section, Non-Tax Issues Group group call, February 2018.
- "It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad," Estate Planning Council of NYC, November 2017.
- "Can You Put Your Biological Clock on Hold? Egg Freezing: What You Need to Know," May 2017.
- "What Happens Next? How to Plan After the Loss of a Spouse," New York Historical Society's Planned Giving Advisory Council, April 2017.
- "Estate Planning for Egg Freezing: Legal Questions Every Woman Needs to Consider Before Freezing," interview, Eggsurance.com, May 2016.
- "Till Death Do Us Part: Marriage, Divorce, Prenups & Estate Administration," New York State Society of CPAs Trust & Estate Taxation Conference, December 2015
- "'Til Death of Divorce Do Us Part," Citrin Cooperman, December 2015
- "'Til Death or Divorce Do Us Part," Oppenheimer & Co. Inc., November 2015.
- “What Planners Need to Know About Prenuptial Agreements,” 46th Annual Sidney Kess UJA-Federation of New York Estate, Tax & Financial Planning Conference, September 2015.
- "The Birds and the Bees for the 21st Century - Eggs, Sperm, Surrogacy and What You Need to Know About the Law and Medicine when Making Babies," Women in Insurance and Financial Services, May 2015.
- "Looking to the Future: The Modern Practice," American Bar Association Real Property, Trusts & Estates Section Spring Symposia, April 2015.
- "Love, Death and Divorce: Integrating Trusts & Estates, Matrimonial Law and Financial Planning," Estate Planning Council of New York City, Estate Planners' Day, April 2015.
- “Love, Death and Divorce: Integrating Trusts & Estates, Matrimonial Law and Financial Planning," February 2015.
- "Love, Death and Divorce: Integrating Trusts & Estates, Matrimonial Law and Financial Planning," November 2014.
- “The Intersection of Assisted Reproductive Technology Law with Family Law & Estate Planning,” American Bar Association Family Law Section e-CLE, July 2014.
- “Nickels, Dimes or Quarters? Choice of Law Post-Windsor - When All That Glitters is Not Gold,” American Bar Association Real Property, Trusts & Estates Section Spring Symposia, May 2014.
- “Are You My Mother? The Issue of Issue in Estate Administration,” New York State Society of CPAs Trust and Estate Administration Committee, April 2014.
- “Key Provisions in Wills and Revocable Trusts, Part I: Tangible Personal Property, Real Estate and Specific Devises and Bequests,” American Bar Association Real Property, Trusts & Estates Section 2014 Paralegal eLearning Series, February 2014.
- “Life, Death & Assisted Reproductive Technology,” American Academy of Adoption Attorneys and American Academy of Assisted Reproductive Technology Attorneys Mid-Year Conference, November 2013.
- “Are You My Mommy? How Reproductive Technology Affects Estate Planning for Traditional and Non-Traditional Families,” American Bar Association Teleconference, July 2013.
- “What You Need to Know About the Taxpayer Relief Act of 2012 (ATRA),” Moses & Singer CLE, March 2013.
- “What Every ART Lawyer Should Know About Estate Planning,” American Bar Association Family Law Section Fall CLE Conference, October 2012.
- “Marital Deduction Planning in the Age of Portability,” PLI 43rd Annual Estate Planning Institute, September 2012.
- “Astrue v. Capato: Its Implications for Estate Planners,” American Bar Association Real Property Trusts & Estates Section, Professor’s Corner, September 2012.
- “What Every Trusts and Estates Lawyer Should Know About Assisted Reproductive Technology (ART),” Thomson Reuters Webinar, February 2012.
- “New Decanting Opportunities in New York: A Discussion of the Recently Revised EPTL §10-6.6,” U.S. Trust Company, February 2012.
- “Planning for Your Child’s Future: Answers to the Questions You’ve Been Meaning to Ask,” SNR Denton US LLP and Merrill Lynch, January 2012.
- “How Assisted Reproductive Technology Impacts Estate Planning and Administration,” Rocklyn County Estate Planning Council, February 2010.
- “Practical Skills – Introduction to Estate Planning,” New York State Bar Association, October 2009.
- “Extend Fertility and Sonnenschein Nath & Rosenthal LLP, Fertility and the Law: A Panel Discussion,” New York Women's Bar Association, 2007.
- Immediate Past President, Board of Directors, Gilda’s Club Westchester
- Real Property, Trusts & Estates Section, American Bar Association (Vice-Chair, Spring Symposia, Continuing Legal Education Standing Committee; Co-Chair, Committee on Non-Tax Issues Affecting the Planning and Administration of Estates and Trusts; Past Co-Chair, Bioethics Committee)
- Member, Law Practice Management Division, American Bar Association (Board Member, Women Rainmakers Committee)
- Member, American Bar Association Forum on the Entertainment and Sports Industry
- Association of the Bar of the City of New York (Trusts, Estates and Surrogate's Courts Committee, 2006-2009; Estate and Gift Tax Committee, Secretary 2010-2013, Member 2013 - 2015)
- Cornell University Law School (J.D.)
- S.I. Newhouse School of Public Communications, Syracuse University (M.S.)
- State University of New York at Binghamton (B.A.)
- New York
- Connecticut
- U.S. Tax Court
- Carole M. Bass Elected as ACTEC Fellow
- Moses & Singer Attorneys Achieve Top Women Super Lawyers Status
- Estate Planning for Egg Freezing: Legal Questions Every Woman Needs to Consider Before Freezing
- Moses & Singer Awarded Asset Protection Law Firm of the Year by Finance Monthly Magazine
- Super Lawyers Honors 36 Moses & Singer Attorneys in 2014 New York Metro Edition
- Moses & Singer Women Attorneys Featured in New York Times Magazine
- Carole Bass Explains How Assisted Reproductive Technology Impacts Estate Planning
- Martindale-Hubbell Announces List of Top Rated Lawyers In New York
- Super Lawyers Announces List of Winning Moses & Singer Attorneys
- Moses & Singer Welcomes Carole Bass, New Trusts & Estates Partner
- Carole M. Bass to Speak at Citi Private Bank's Foundations in Finance Conference
- Welcome to the Jungle: Re-Defining Family Amid Advances in Reproductive Science
- The Many Faces of the Prenuptial Agreement: Legal & Psychological Aspects and How to Avoid Pitfalls
- Estate Planning for Reproductive Material
- It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad
- It's Not All About Taxes: How Family Dynamics Can Make a Good Estate Plan Go Bad
- Building Your Practice Through Blogging and Podcasting
- Can You Put Your Biological Clock On Hold? Egg Freezing: What You Need to Know
- What Happens Next? How to Plan After the Loss of a Spouse
- Until Death or Divorce Do We Part
- How Implicit Bias May Impact Your Career
- Empowerment:Taking control of your life
- Till Death Do Us Part: Marriage, Divorce, Prenups and Estate Administration
- 'Til Death or Divorce Do Us Part
- What Planners Need to Know About Prenuptial Agreements
- The Birds and The Bees for the 21st Century
- Love, Death and Divorce - Integrating Marital Law with Estate and Financial Planning
- Looking to the Future: The Modern Practice
- Keeping it "Brady" - Tips for a Successful Blended Family
- Love, Death and Divorce
- Love, Death and Divorce
- Empowering Children for Financial Stewardship
- ART Law: The Intersection of Assisted Reproductive Technology Law with Family Law & Estate Planning
- ABA RPTE Spring Symposia
- New York State Society of CPAs, Trust and Estate Administration Committee
- Life, Death & ART (Assisted Reproductive Technology)
- Are You My Mommy? How Reproductive Technology Affects Estate Planning for Traditional and Non-Traditional Families
- Reviewing Your Estate Plan is Essential After a Divorce
- 2017 Tax Act—Estate Planning Issues For Connecticut Residents
- Carole Bass & Cara Koss Revisit Perez v. Commissioner - Woman Donates Frozen Embryos to Infertile Couples Who Lost Stored Reproductive Material, Transfer Tax Issues Remain Unaddressed
- Surrogate Court Deems Attempted Lifetime Transfer a Fraudulent Conveyance
- The Surrogate’s Court Corner
- Right to Privacy Vs. Right to Access Digital Records
- The Surrogate’s Court Corner
- Wealth Advisory October 2017
- Don't Drop the Ball: Estate Planning for Professional Athletes
- Reforming a Will for Tax Savings
- N.Y. Court Rules Objectants in Recent Will Contest Failed to Raise Issue of Fact
- The Surrogate’s Court Corner
- Wealth Advisory
- Wealth Advisory
- Coming to America - Love, Marriage and Immigration
- 'Til Death or Divorce Do Us Part
- Keeping it "Brady"
- Last Chance to Make Gifts Using Discounted Valuations?
- Ten Tips for Estate Planners Who Draft Prenuptial Agreements
- Carole Bass & Cara Koss on Perez v. Commissioner: Compensation Received in Connection with Consensual Performance of Services under an Egg Donation Contract Includable in Gross Income, but Transfer Tax Issues Left Unaddressed
- Wealth Preservation Advisor
- To Boldly Go Where No Man (or Woman) Has Gone Before
- Advancements in Reproductive Technology Raise Estate Planning Issues
- Matrimonial & Family Law Practice Group Newsletter
- Changes to the Taxation of New York Estates and Trusts
- Wealth Preservation Advisor
- A Financial Plan for Egg Freezing
- Planning Update for Married Same-Sex Couples
- Understanding Portability is Crucial for Prenup Drafting
- 2014 Fiscal Year Budget Proposals
- Wealth Preservation Alert Spring 2013
- Estate Planning for Frozen Eggs
- Supreme Court Decides on Benefits for Posthumously Conceived Children
- Three Questions to Ask Your Lawyer When Using Assisted Reproductive Technology
- Supreme Court to Decide on Social Security Survivor Benefits of Posthumously Conceived Children
- What Are The Inheritance Rights of Children Conceived Posthumously?
- Nice Girls Talk About Estate Planning
- When Estate Plans Fail
- Reproductive Technology an Important Consideration in Estate Planning
- Planning for Children Conceived After Parent's Death
- What If You Die, And Then Have Children?
I would like to thank you for your prompt and splendid services and your unfailing courtesy at all times.
Excerpt from a client’s email to Carole Bass
Both [of us] would like to thank you for your expert and timely assistance and also leading us through the legal maze.
Excerpt from a client’s letter to Carole Bass
Hurrah and many thanks! I cannot thank you enough. This [dispute] has been a nightmare, but thanks to your diligence and perseverance, it was short.
Excerpt from a client’s email to Carole Bass
I very much enjoyed your article on portability and the DSUE amount. As always, it was very well written and hugely informative. I am dealing with exactly this situation in a prenup now and thankfully your article clarified all sorts of things for me.
E-mail response to "Understanding Portability is Crucial for Prenup Drafting"
Prior results do not gurantee a similar outcome.