A Disruption in Trust Taxation—Kaestner & Paula Cases Reviewed

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.

Mark was raised in New Mexico. He attended undergraduate school in Tulsa, Oklahoma and law school in San Francisco, California. Mark has four boys and lives in Temecula, California.  Mark has been licensed to practice law in California for over 28 years. Mark is a founding partner and the Managing Partner of Lobb & Plewe.  Mark is licensed to practice law in both state and federal courts in California. Mark is also admitted to the United States Tax Court. Mark is a member of the California and Riverside County Bar Associations.  Mark is the head of the Private Clients Group at Lobb & Plewe, which provides legal services for high-net-worth entrepreneurs, their businesses and their families. Mark is currently a board member and head of the Finance and Audit Committee for Hospice of the Valleys.  Mark is a founder and current board member for the Temecula Mountain Lion Rugby Club and on occasion still plays in an Old Boys match. Mark is also a member of the Federalist Society. Mark lectures on estate planning, asset protection, taxation and succession planning to professional and CEO groups.

Aaron’s primary focus is on tax and estate planning, business migration and business planning, and asset protection planning. Aaron is the head of the captive insurance practice for the firm in Nevada. He finds genuine joy in finding the simplest solutions to complex problems. He loves working with business owners to help maximize the value of their hard work and revenue.  Prior to joining Lobb & Plewe, Aaron worked as associate general counsel for one of the largest trust companies in Nevada, represented major lenders in real estate matters, worked for one of the oldest and most respected estate planning firms in Las Vegas, and one of the largest regional firms in the state. He was voted by his peers as one of Nevada’s Legal Elite, published in Nevada Business Magazine, for years 2016 and 2017.  Aaron was raised in Portland, Oregon, where he grew a love for the outdoors. In 2006 he and his wife settled in Las Vegas, Nevada and started a family that consists of four small children. A non-biological, essential element of Aaron’s family is his truck, which he uses to carry the family on as many adventures as weather and work permit.