Background
Blattmachr, Jonathan George was born on April 7, 1945 in Warner Robins, Georgia, United States. Son of George Gustav and Janet Elizabeth (Tice) Blattmachr.
( PLI’s Blattmachr on Income Taxation of Estates and Trus...)
PLI’s Blattmachr on Income Taxation of Estates and Trusts offers today’s most comprehensive treatment of how the I.R.C. taxes estates and trusts in light of recent legislative, regulatory, and judicial developments. You’ll find vital information on how income in respect of a decedent is taxed; a decedent’s final return; the taxation of foreign trusts, simple and complex trusts, and charitable lead trusts; income tax issues that must be addressed when using revocable trusts as an estate planning vehicle; and the taxation of estates and trusts as S corporation shareholders. Written by authorities with more than 70 years of combined experience in the field, Blattmachr on Income Taxation of Estates and Trusts shows you how to qualify for income tax deductions for federal estate taxes attributable to the right to the IRD; tax depreciation and depletion deductions for property held by an estate or trust; income tax deductions for net operating losses for estates and trusts; and income tax deductions related to qualified production activities income. Updated annually or as needed, Blattmachr on Income Taxation of Estates and Trusts is an indispensable resource for estate and tax planners, accountants, and general practitioners involved in estate and tax planning.
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(Income Taxation of Estates and Trusts cuts an intimidatin...)
Income Taxation of Estates and Trusts cuts an intimidating mountain of federal regulations down to size, helping you to see clearly what is essential to the wealth of your clients and the health of your practice. Take advantage of all tax-saving opportunities. Income Taxation of Estates and Trusts shows you why: - The major planning benefit of a charitable remainder trust is its tax exemption. - Distributions of corpus are exempt from taxability and not subject to the Code's two-tier system of priority of taxability. - A trust whose distributions are discretionary or irregular can minimize beneficiaries' taxes--even if the income was distributed frequently. - Some trust distributions are exempt from accumulation distribution--and hence from the throwback rule's effects. - Multiple trusts can be used to reduce taxes upon accumulated trust income. - Closely defined real estate investment trusts can be free of the double tax on a corporation's distributed profits. - Income of a qualified domestic small business corporation is attributed to shareholders and is not taxed to the corporation. - Postmortem tax effects are more favorable when property passes by will than by revocable trust.
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Blattmachr, Jonathan George was born on April 7, 1945 in Warner Robins, Georgia, United States. Son of George Gustav and Janet Elizabeth (Tice) Blattmachr.
AB, Bucknell U., 1967; Juris Doctor cum laude, Columbia University, 1970.
Associate, Simpson Thacher & Bartlett, New York City, 1970-1977;
partner, Milbank, Tweed, Hadley & McCloy, New York City, since 1977. Lecturer law Columbia University School Law, 1979-1990. Adjunct Professor law New York University School Law, 1983, 87-.
Former member of advisory board New York University Institute on Federal Taxation. Former regent, fellow, former chairperson estate & gift tax committee American College Trusts & Estates Counsel. Member Long Island Tax and Estate Planning Council.
Member finance and estate planning board Commerce Clearing House Inc.
(Income Taxation of Estates and Trusts cuts an intimidatin...)
( PLI’s Blattmachr on Income Taxation of Estates and Trus...)
Chair New York Iola Fund. Captain United States Army Reserve, 1970-1972. Member American Bar Association (former chairperson commission on marital deduction-estate planning real property probate and trust law section, former chairperson commission on generation-skipping transfer taxation, real property, probate & trust law section), New York State Bar Association (former chairperson trusts & estates law section, chairperson interest on lawyer account advising committee, former chairperson surrogate's courts committee trusts & estates law section), Association of Bar of City of New York.
Married Betsy Eloise Masters, August 15, 1970. Children: Jonathan, Jeffrey.