Jonathan G. Blattmachr

Milbank LLP

Retired Partner

55 Hudson Yards

New York, NY 10001-2163

United States

SCHOLARLY PAPERS

32

DOWNLOADS
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15,571

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CROSSREF CITATIONS

1

Scholarly Papers (32)

1.

Estate Planning for Persons with Less than $5 Million

Estate Planning, March 2007
Number of pages: 18 Posted: 26 Oct 2006
Jonathan G. Blattmachr, Georgiana J. Slade and Bridget J. Crawford
Milbank LLP, Milbank, Tweed, Hadley, & McCloy, LLP and Pace University School of Law
Downloads 2,566 (10,105)

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estate tax, gift tax, estate planning, life insurance, qualified personal residence trust, asset protection, charitable remainder trust, limited liability companies, IRD

2.

Grantor Trusts and Income Tax Reporting Requirements: A Primer

Probate Practice Reporter, Vol. 13, No. 1, 2001
Number of pages: 9 Posted: 14 Jul 2006
Jonathan G. Blattmachr and Bridget J. Crawford
Milbank LLP and Pace University School of Law
Downloads 1,926 (15,933)

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income taxation, grantor trusts, trust, income, tax procedure, treasury regulations

3.

A Beneficiary as Trust Owner: Decoding Section 678

ACTEC Journal, Vol. 35, No. 2, p. 35, Fall 2009, Hofstra Univ. Legal Studies Research Paper No. 10-06
Number of pages: 17 Posted: 25 Nov 2009 Last Revised: 28 Mar 2010
Jonathan G. Blattmachr, Mitchell M. Gans and Alvina H. Lo
Milbank LLP, Hofstra University - School of Law and Credit Suisse Private Banking
Downloads 1,477 (24,073)

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grantor trust, income tax, trust, ascertainable standard, right of withdrawal, lapse, 687

4.

Using 'Delaware Tax Trap' to Avoid Generation-Skipping Taxes

Journal of Taxation, Vol. 68, pp. 242-248, 1988
Number of pages: 7 Posted: 21 Mar 2012 Last Revised: 06 Jun 2012
Jeffrey N. Pennell and Jonathan G. Blattmachr
affiliation not provided to SSRN and Milbank LLP
Downloads 1,280 (29,723)

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5.

Family Limited Partnerships and Section 2036: Not Such a Good Fit

ACTEC Journal, Volume 42, No. 3, Forthcoming, Hofstra Univ. Legal Studies Research Paper No. 2017-10
Number of pages: 23 Posted: 23 Jun 2017 Last Revised: 08 Jul 2017
Mitchell M. Gans and Jonathan G. Blattmachr
Hofstra University - School of Law and Milbank LLP
Downloads 1,189 (33,098)

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Estate Tax, Family Limited Partnership, Byrum, Powell, Section 2036, Bona Fide Exception, 2043 Adequate Consideration

6.

Family Limited Partnership Formation: Dueling Dicta

Capital University Law Review, Forthcoming, Hofstra Univ. Legal Studies Research Paper No. 06-20
Number of pages: 17 Posted: 02 Aug 2006
Mitchell M. Gans and Jonathan G. Blattmachr
Hofstra University - School of Law and Milbank LLP
Downloads 912 (48,106)

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family, limited, partnership, discount, gift on formation, indirect gift, step transaction doctrine, capital account, Jones, Shepherd, Senda

7.

How Low Can You Go? Some Consequences of Substituting a Lower AFR Note for a Higher AFR Note

Journal of Taxation, Vol. 109, No. 1, p. 22, 2008
Number of pages: 11 Posted: 19 Jul 2008
Jonathan G. Blattmachr, Bridget J. Crawford and Elisabeth O. Madden
Milbank LLP, Pace University School of Law and affiliation not provided to SSRN
Downloads 873 (51,168)

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loans, gift loan, family loan, interest rate, applicable federal rate, promissory note, substitution

8.

Estate Taxation of Nonresident Noncitizens: A Primer

Tax Notes, Vol. 132, p. 759, August 2011
Number of pages: 6 Posted: 19 Aug 2011
Bridget J. Crawford, Troy Lipp and Jonathan G. Blattmachr
Pace University School of Law, Pace University - School of Law and Milbank LLP
Downloads 842 (53,741)

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estate tax, nonresident, noncitizen, foreigner, gross estate, foreign, resident, citizen

9.

Evaluating the Potential Success of a Grat Against Competing Strategies to Transfer Wealth

Tax Management Memo, Vol. 47, p. 19, January 23, 2006
Number of pages: 36 Posted: 03 Apr 2006
Jonathan G. Blattmachr and Diana S.C. Zeydel
Milbank LLP and Greenberg Traurig, LLP
Downloads 718 (66,512)

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10.

Gift Tax Effects of Substituting a Lower AFR Note for a Higher AFR Note

Number of pages: 6 Posted: 01 Jun 2008 Last Revised: 05 Jun 2008
Jonathan G. Blattmachr, Bridget J. Crawford and Elisabeth O. Madden
Milbank LLP, Pace University School of Law and affiliation not provided to SSRN
Downloads 557 (91,639)

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gift tax, promissory note, promissory, notes, substitute, substitution, applicable federal rate, AFR, family, loan, intrafamily loan

11.

Celebrity, Death, and Taxes: Michael Jackson's Estate

Tax Notes, Vol. 125, No. 3, 2009, SMU Dedman School of Law Legal Studies Research Paper No. 48, Hofstra Univ. Legal Studies Research Paper No. 10-04
Number of pages: 8 Posted: 19 Oct 2009 Last Revised: 30 Mar 2011
Bridget J. Crawford, Joshua C. Tate, Mitchell M. Gans and Jonathan G. Blattmachr
Pace University School of Law, Southern Methodist University - Dedman School of Law, Hofstra University - School of Law and Milbank LLP
Downloads 324 (171,720)

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estate tax, intellectual property, publicity rights, estate planning, valuation, celebrity, celebrities, Michael Jackson

12.

Selected Estate Planning Strategies for Persons with Less than $3 Million

Estate Planning, July 1999
Number of pages: 8 Posted: 22 Aug 2006
Jonathan G. Blattmachr, Georgiana J. Slade and Bridget J. Crawford
Milbank LLP, Milbank, Tweed, Hadley, & McCloy, LLP and Pace University School of Law
Downloads 306 (182,325)

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estate planning, moderately wealthy, moderate wealth, life insurance, Alaska trusts, life insurance, charitable remainder trusts, annual exclusion, gift tax exemption, GST exemption

13.

Basis and Bargain Sales: Income Tax and Other Concerns

74 Tax Lawyer 801 (2020)
Number of pages: 22 Posted: 26 Feb 2020 Last Revised: 21 Jul 2020
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank LLP
Downloads 305 (182,972)

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income tax, basis, estate planning, bargain sale, part sale, part gift

14.

ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law

53 Real Property, Trust and Estate Law Journal, Fall 2018/Winter 2019 , University of Utah College of Law Research Paper No. 313
Number of pages: 128 Posted: 31 May 2019 Last Revised: 28 Jun 2019
Indiana University Maurer School of Law, Wyatt Tarrant & Combs LLP, Milbank LLP, Holland & Knight LLP, University of Utah S.J. Quinney College of Law, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 233 (239,998)

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conservation easements, in perpetuity, perpetuity, federal tax incentives, 170(h), federal deduction for easement donations, amendments, discretionary consents, valuation

15.

Alternate Valuation - Now, Perhaps, More Important than Ever

Journal of Taxation, Vol. 111, p. 90, 2009
Number of pages: 43 Posted: 25 Aug 2009
Jonathan G. Blattmachr and Alvina H. Lo
Milbank LLP and Credit Suisse Private Banking
Downloads 230 (242,967)

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16.

Postmortem Rights of Publicity: The Federal Estate Tax Consequences of New State-Law Property Rights

Number of pages: 8 Posted: 05 Apr 2008
Mitchell M. Gans, Bridget J. Crawford and Jonathan G. Blattmachr
Hofstra University - School of Law, Pace University School of Law and Milbank LLP
Downloads 227 (246,055)

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estate, estate tax, tax, postmortem, publicity, celebrity, Monroe

17.

Gift Tax Consequences of Luxury Hospitality: An Introduction

115 Tax Notes 1157 (2023)
Number of pages: 7 Posted: 20 Jun 2023
Bridget J. Crawford, Victoria J. Haneman and Jonathan G. Blattmachr
Pace University School of Law, Creighton University - School of Law and Milbank LLP
Downloads 200 (276,673)

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gift tax, luxury travel, hospitality, private jet

18.

Estate Tax on Gift Tax: The Liability Conundrum

Tax Notes, pp. 1264-1268, June 8, 2009
Number of pages: 4 Posted: 08 Jun 2009 Last Revised: 12 Jun 2009
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank LLP
Downloads 197 (280,566)

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estate tax, gift tax, wills, tax apportionment, apportionment clause, Uniform Estate Tax Apportionment Act

19.

Creating Intentional Grantor Trusts

44 Real Prop., Tr. & Estate L.J. 207 (Summer 2009)
Number of pages: 72 Posted: 04 Aug 2020
Jonathan G. Blattmachr and Lad Boyle
Milbank LLP and University of South Carolina - Joseph F. Rice School of Law
Downloads 189 (291,341)

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tax, tax structure, intentional grantor trust, tax incentive

20.

Estate Planning for Cannabis Business Owners: An Introduction

41 ACTEC Law Journal 11 (2021)
Number of pages: 11 Posted: 04 Aug 2021 Last Revised: 22 Jan 2022
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank LLP
Downloads 179 (305,679)

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cannabis, tax, estate plan, deduction, gift, estate, 280E

21.

Wilderness No More: Alaska as the New 'Offshore' Trust Jurisdiction

Amicus Curiae, Vol. 22, No. 30, 1999
Number of pages: 3 Posted: 14 Jul 2006
Jonathan G. Blattmachr and Bridget J. Crawford
Milbank LLP and Pace University School of Law
Downloads 173 (314,991)

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Alaska, asset protection, spendthrift, trust, offshore, rule against perpetuities, creditors' rights

22.

Bill Would Have Far Reaching Effect on Gift and Estate Tax Valuation

Number of pages: 2 Posted: 24 Aug 2009
Jonathan G. Blattmachr and Scott A. Nammacher
Milbank LLP and affiliation not provided to SSRN
Downloads 156 (344,080)

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estate tax, gift tax, valuation, real estate

23.

Estate and Gift Tax Valuation of Cannabis Business Interests

2022 Trusts & Estates 22
Number of pages: 11 Posted: 06 Jan 2022
Jonathan G. Blattmachr, Bridget J. Crawford and Mitchell M. Gans
Milbank LLP, Pace University School of Law and Hofstra University - School of Law
Downloads 125 (410,059)

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cannabis, marijuana, gift, estate, tax, valuation

24.

The Estate Tax Fundamentals of Celebrity and Control

Yale Law Journal Pocket Part, Vol. 118, p. 50, 2008, Hofstra Univ. Legal Studies Research Paper No. 09-15
Number of pages: 6 Posted: 02 Oct 2008
Mitchell M. Gans, Bridget J. Crawford and Jonathan G. Blattmachr
Hofstra University - School of Law, Pace University School of Law and Milbank LLP
Downloads 107 (460,142)

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estate, estate tax, tax, postmortem, publicity, celebrity, Monroe

25.

Planning with Portability Do-Overs (But Only for a Limited Time)

Tax Notes, Vol. 143, No. 1, 2104
Number of pages: 5 Posted: 15 Apr 2014 Last Revised: 22 Apr 2014
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank LLP
Downloads 101 (479,338)

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estate tax, portability, election, tax, Revenue Procedure

26.

The Tax Man Wins the Nobel Prize

Tax Notes, Vol. 133, p. 1421, 2011
Number of pages: 5 Posted: 16 Jan 2012 Last Revised: 23 Feb 2012
Bridget J. Crawford and Jonathan G. Blattmachr
Pace University School of Law and Milbank LLP
Downloads 94 (502,440)

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prize, award, income, Nobel, IRD, income in respect of a decedent, estate income, income taxation of estate, tax, Steinman, medicine, voluntary payment, Internal Revenue Service, IRS

27.

IRD and Charities: The Separate Share Regulations and the Economic Effect Requirement

52 Real Prop., Tr. & Estate L.J. 369 (Winter 2018)
Number of pages: 47 Posted: 04 Aug 2020
Lad Boyle and Jonathan G. Blattmachr
University of South Carolina - Joseph F. Rice School of Law and Milbank LLP
Downloads 85 (534,996)

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Tax, Income in Respect of a Decedent, IRD, Charitable Deduction

28.

The World's Greatest Gift Tax Mystery Solved

Tax Notes, Vol. 115, No. 3, April 16, 2007
Posted: 13 Apr 2007
Jonathan G. Blattmachr, Diana S.C. Zeydel and Mitchell M. Gans
Milbank LLP, Greenberg Traurig, LLP and Hofstra University - School of Law

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29.

Strangi: A Critical Analysis and Planning Suggestions

Posted: 06 Sep 2005
Mitchell M. Gans and Jonathan G. Blattmachr
Hofstra University - School of Law and Milbank LLP

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30.

Circular 230 Redux: Questions of Validity and Compliance Strategies

Posted: 17 Jun 2005
Jonathan G. Blattmachr, Mitchell M. Gans, Diana S.C. Zeydel and Tracy L. Bentley
Milbank LLP, Hofstra University - School of Law, Greenberg Traurig, LLP and Milbank, Tweed, Hadley & McCloy LLP

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31.

The Application of Circular 230 in Estate Planning (this Article May Not Be Relied on for Penalty Protection)

Posted: 02 Apr 2005
Jonathan G. Blattmachr, Mitchell M. Gans and Tracy L. Bentley
Milbank LLP, Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP

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32.

The Final Income Regulations: Their Meaning and Importance

Posted: 14 May 2004
Jonathan G. Blattmachr and Mitchell M. Gans
Milbank LLP and Hofstra University - School of Law

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