Jonathan G. Blattmachr

Milbank LLP

Retired Partner

55 Hudson Yards

New York, NY 10001-2163

United States

SCHOLARLY PAPERS

31

DOWNLOADS
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Top 4,168

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14,415

SSRN CITATIONS

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CROSSREF CITATIONS

1

Scholarly Papers (31)

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 2,468 (8,694)

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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 1,894 (13,365)

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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 1,273 (24,472)

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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 1,201 (26,656)

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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 1,148 (28,479)

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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 901 (40,142)

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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 829 (44,953)

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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 828 (45,046)

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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 680 (58,603)

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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 517 (82,966)

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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 312 (147,650)

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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 291 (158,799)

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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 271 (170,925)

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

14.

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 213 (215,929)

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15.

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 207 (221,782)

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

16.

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 206 (222,712)

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

17.

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 189 (240,575)

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

18.

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 161 (276,224)

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

19.

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 142 (305,960)

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estate tax, gift tax, valuation, real estate

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 140 (309,446)

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

21.

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 - School of Law
Downloads 111 (367,165)

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tax, tax structure, intentional grantor trust, tax incentive

22.

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 100 (394,292)

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

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 95 (407,717)

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cannabis, marijuana, gift, estate, tax, valuation

24.

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 93 (413,435)

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estate tax, portability, election, tax, Revenue Procedure

25.

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 86 (434,047)

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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

26.

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 - School of Law and Milbank LLP
Downloads 59 (532,028)

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

27.

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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28.

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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29.

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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30.

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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31.

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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