Steven Kaplan was born in Gary, Indiana, in 1952. He is a graduate of Washington University (A.B., cum laude, 1974; J.D., 1977) and was admitted to the New York bar in 1978. He is also admitted to practice in the U.S. District Court for the Southern and Eastern Districts of New York. His practice is in the fields of real estate and corporate law.

In his real estate practice he has represented a variety of individuals and businesses, and he has also represented a large not-for-profit institution in a number of municipal bond financings.