Jonathan G. Blattmachr

G. Blattmachr
ILS Management, LLC


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 five books and more than 400 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.

Treasury Proposes New Regulations to Restrict Valuation Discount Planning 
Howard M. Zaritsky, Jonathan G. Blattmachr and Mitchell Gans suggest some actions to take now in preparation for the dramatic change in scope of IRC Section 2704.
estate tax form
Estate Tax Debate: Should it Stay or Go?
Two industry experts share their thoughts about the advantages and disadvantages of the estate tax
Should It Stay or Should It Go? 
Jonathan G. Blattmachr and Turney P. Berry, two of our esteemed board members, weigh in on this 100-year-old debate in a lively back-and-forth discussion.
Treasury department
Treasury Issues Broad Proposed Section 2704 Regulations
Taxpayers may want to consider taking action before year-end if they hold interests in entities which essentially are closely held by the family.
Powers of Attorney for Our Aging Client Base 
Martin M. Shenkman and Jonathan G. Blattmachr provide guidance on creating an effective POA
Anticipating New Regulations under IRC Section 2704
To combat end runs around IRC Section 2704(b), legislation has been proposed that would create an additional category of restrictions (disregarded restrictions) that would be ignored in valuing an interest in a family-controlled entity transferred to a member of the family if, after the transfer, the restriction will lapse or may be removed by the transferor and/or the transferor’s family.
To Boldly Go Where No Man (or Woman) Has Gone Before 
Our authors have some fun and discuss the (far) future of estate planning
Avoiding the Adverse Effects of Huber 
Jonathan D. Blattmachr, Matthew D. Blattmachr & Jonathan G. Blattmachr discuss the asset protection implications of this recent decision
Buying Life Insurance to Fund Estate Taxes 
Jonathan G. Blattmachr & Marc A. Pasquale discuss the planning steps that should be considered when using life insurance as a tool to pay estate taxes
The Medicaid Trust 
The cost of long-term health care continues to spiral and insurance companies continue to cover fewer and fewer long-term needs. As a result, it's important
No Gain at Death 
In a 2002 article,1 we examined at length the income-tax effects of the termination of a grantor trust by reason of the death of the grantor in the context
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