Steven M. Carr is a partner at Pabian & Russell, LLC, concentrating in the areas of estate planning, the administration of estates and trusts, and business succession planning for more than 20 years. He co-manages the firm’s Estate Planning and Administration Department, working primarily with families, high-net worth individuals, and privately held businesses. Highly experienced with the technical, sophisticated aspects of estate and tax planning, Steve is also skilled at guiding clients through the personal and family dynamics that can influence planning. As a trusted advisor, Steve works to educate his clients on all their options, translating the complicated lexicon of estate planning into language they can understand. He prides himself on being accessible to clients.
Steve holds the designation of Accredited Estate Planner (AEP), awarded by the National Association of Estate Planners and Councils. This designation recognizes a graduate level specialization in estate planning. It is awarded to a select group of estate planning professionals who meet stringent requirements of experience, knowledge, education, professional reputation, and character.
Steve is currently serving as President-Elect of the Boston Estate Planning Council, one of the oldest and largest interdisciplinary estate planning councils in the United States. In prior years, he has served the organization as Treasurer, member of the Board of Directors, Senior Chair for Educational Programming, Chair of the Membership Committee and Chair of the Roundtables Committee, as well as member of many committees including Nominations, Member Involvement, Membership and Networking.
In every year from 2008-2020, Steve has been named to the Massachusetts Super Lawyers and Rising Stars lists appearing in Boston Magazine. Inclusion on the Rising Stars List is a distinction awarded to only the top 2.5% of up-and-coming attorneys in Massachusetts. The Super Lawyers list includes only the top 5% of attorneys in Massachusetts. Steve was also included on the 2011-2018 Boston Five Star Wealth Managers lists in Boston Magazine, an honor awarded to less than three percent of the wealth managers (including estate planning attorneys) in the Greater Boston area.
He is a frequent speaker and author on topics related to estate planning, probate administration and business succession planning, including serving as a lecturer for Northeastern University, the Boston Tax Institute, Massachusetts Continuing Legal Education, the Boston Foundation and the Boston Estate Planning Council. He has also authored articles and chapters in books for various organizations, including Massachusetts Lawyers Weekly, Massachusetts Continuing Legal Education, and the Boston Foundation.
Before joining Pabian & Russell, Steve was a Senior Attorney with the Internal Revenue Service Office of Chief Counsel. While at the IRS, he litigated numerous United States Tax Court cases, including the published opinions Mourad v. Commissioner, 121 T.C. No. 1 (July 2003), and Simanonok v. Commissioner, T.C. Memo 2002-66 (March 2002). In addition, Steve served as a Special Assistant United States Attorney, representing the IRS in matters before the United States Bankruptcy Court. He also advised and trained Revenue Agents and Revenue Officers with respect to issues of tax laws and IRS procedure.
Prior to his service at the Internal Revenue Service, Steve was a Senior Tax Consultant in the Boston office of Deloitte, where he advised clients with respect to issues of income and estate taxation. He also co-authored “The Federal Tax Implications of Choice of Entity”, a chapter in the Massachusetts Continuing Legal Education publication entitled Starting Up and Advising an Emerging Massachusetts Business.
Steve is admitted to practice before the bars of the Commonwealth of Massachusetts, the United States Federal District Court of Massachusetts, and the United States Tax Court.
He is a member of Temple Sinai in Sharon. He enjoys watching his children participate in soccer and softball, as well as skiing, cooking, and following Boston sports teams. At almost any other time, you will find Steve playing fetch with his dog, Lincoln, who would play forever if he could.