Section 199A Proposed Regulations: A First Look

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.

Alan S. Gassman is the founder of the Clearwater, Florida law firm of Gassman, Crotty and Denicolo, P.A., which focuses on the representation of high net worth families, physicians and business owners, and their companies in estate planning, taxation, and business and personal asset structuring. Mr. Gassman is the lead author on Bloomberg BNA’s Estate Tax Planning in 2011 and 2012, Gassman and Markham on Florida and Federal Asset Protection Law, Florida Law for Tax, Business & Financial Planning Advisors, Eight Steps to a Proper Florida Trust and Estate Plan, A Practical Guide to Kickback & Self-Referral Laws for Florida Physicians, The Florida Power of Attorney & Incapacity Planning Guide, The Florida Advisor’s Guide To Counseling Same Sex Couples, and a co-author of the recently published Legal Guide To NFA Firearms and Gun Trusts, among others. Mr. Gassman is a frequent speaker for continuing education programs, and has published well over 200 peer reviewed articles with publications such as Bloomberg BNA Tax & Accounting, Trusts and Estates Magazine, Estate Planning Magazine, The Florida Bar Journal, and Leimberg Estate Planning Network (LISI).  He is also a past President of the Pinellas County Estate Planning Council and has co-chaired two annual Florida Bar programs for over fifteen years: Wealth Protection and Representing the Physician. Mr. Gassman holds a law degree and a Masters of Law degree (LL.M.) in Taxation from the University of Florida, and a business degree from Rollins College.  Mr. Gassman is board certified by the Florida Bar Association in Estate Planning and Trust Law, has the Accredited Estate Planner designation from the National Association of Estate Planners & Council, has maintained an AV rating from the Martindale-Hubbell for over 20 years and is listed in both Best Lawyers in America and Florida Super Lawyers.

Martin M. Shenkman is an attorney in private practice in Fort Lee, NJ, and New York City.  His practice concentrates on estate and tax planning, planning for closely held business, and estate administration.  Mr. Shenkman is an author of over 42 books and more than 1,000 articles.  He is an editorial board member of Trusts & Estates Magazine and the Matrimonial Strategist, and an advisor for InterActive Legal.  He is the recipient of many awards including being a 2013 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels.  Mr. Shenkman was named Financial Planning Magazine 2012 Pro-Bono Financial Planner of the Year for his efforts on behalf of those living with chronic illness and disability.  Investment Adviser Magazine featured him on the cover of its April 2013 issue naming as the lead of their “all-star lineup of tax experts.”