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Jonathan G. Blattmachr Esq. 243 posts 0 comments

Mr. Blattmachr is a Principal in ILS Management, LLC and a retired member of Milbank Tweed Hadley & McCloy LLP in New York, NY and of the Alaska, California and New York Bars. He is recognized as one of the most creative trusts and estates lawyers in the country and is listed in The Best Lawyers in America. He has written and lectured extensively on estate and trust taxation and charitable giving.

Mr. Blattmachr graduated from Columbia University School of Law cum laude, where he was recognized as a Harlan Fiske Stone Scholar, and received his A.B. degree from Bucknell University, majoring in mathematics. He has served as a lecturer-in-law of the Columbia University School of Law and is an Adjunct Professor of Law at New York University Law School in its Masters in Tax Program (LLM). He is a former chairperson of the Trusts & Estates Law Section of the New York State Bar Association and of several committees of the American Bar Association. Mr. Blattmachr is a Fellow and a former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax Committee. He is author or co-author of eight books and more than 500 articles on estate planning and tax topics.

Among professional activities, which are too numerous to list, Mr. Blattmachr has served as an Advisor on The American Law Institute, Restatement of the Law, Trusts 3rd; and as a Fellow of The New York Bar Foundation and a member of the American Bar Foundation.

Hot Topics

Administration of Irrevocable Trusts: Practical Tips for Practitioners

Jonathan G. Blattmachr Esq. Mar 9, 2022
How can practitioners (CPAs, wealth advisers, attorneys, and insurance consultants) assist clients in the operation and administration of irrevocable trusts?  What preliminary steps might be helpful to take to guide clients on proper trust…
Hot Topics

Understanding Life Insurance: And No, It is Not Boring: Practical Discussion of Insurance…

Jonathan G. Blattmachr Esq. Feb 23, 2022
Life Insurance is a ubiquitous asset that has unique features and is uniquely (and favorable) treated under many legal systems, including for bankruptcy and for tax purposes. It is also one of the least understood properties with which…
All Access Pass

Flex Your Beneficiaries: How to Reduce Trust Income Taxes and Maintain Creditor Protection

Jonathan G. Blattmachr Esq. Feb 10, 2022
InterActive Legal, Peak Trust Company, and Shenkman Law invite you to a complimentary webinar on “Flexible Beneficiary Trusts” – a trust design strategy for keeping assets protected from creditors and potential spendthrift beneficiaries…
Hot Topics

GRAT and Valuation Planning After CCA 202152018: What Practitioners Need to Know

Jonathan G. Blattmachr Esq. Jan 27, 2022
Chief Counsel Advice 202152018 (“the CCA”), released on December 30, 2021, has a critical impact on grantor retained annuity trusts (GRATs). The CCA addresses a common valuation challenge: what consideration should be given to a potential…
Blog

Flex Your Beneficiaries: How to Reduce Income Taxes and Maintain Creditor Protection

Jonathan G. Blattmachr Esq. Jan 19, 2022
We hesitate to publish this, because as soon as we do, Congress will do a roundoff back handspring with a twist and things will change.  However, as of this writing, the versions of the Build Back Better Act passed by the House and…
Hot Topics

Smaldino: Recent Tax Court Case Has Important Lessons on How to do Estate Planning Right!

Jonathan G. Blattmachr Esq. Dec 1, 2021
In a recent Tax Court Case, Smaldino V. Commissioner Of Internal Revenue, T.C. Memo. 2021-127, November 10, 2021, has lots of important lessons on how to do an estate plan properly. These lessons are particularly important for those that…
Blog

Grantor and Non-Grantor Trusts: Some Thoughts About Turning Off Grantor Trust Status

Jonathan G. Blattmachr Esq. Oct 21, 2021
Since at least 1986, when tax brackets for almost all Americans were compressed, and as a result of Rev. Rul. 85-13, which held that grantor trusts effectively did not exist for income tax purposes, grantor trusts have been one of the most…
Blog

The Waiting Game

Jonathan G. Blattmachr Esq. Oct 5, 2021
None of us can predict what will happen in D.C., but estate planners can take steps now to prepare clients for changes coming in the near future.
Hot Topics

House Estate Tax Proposal Requires Immediate Action

Jonathan G. Blattmachr Esq. Sep 30, 2021
Democrats have proposed tax increases to fund a large portion of that plan. The House Ways and Means Committee just issued statutory language for the tax increase proposal, including dramatic changes to the transfer tax system.
Hot Topics

Estate and Related Planning Today: A Tasting Menu of the Upcoming 47th Annual Notre Dame Tax &…

Jonathan G. Blattmachr Esq. Aug 31, 2021
The Notre Dame Tax & Estate Planning Institute will be broadcast virtually in October. This webinar will give practitioners a preview of some of the many topics to be addressed at this year’s Institute.
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Welcome back, Letha Sgritta McDowell CELA

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