Jonathan G. Blattmachr

Milbank, Tweed, Hadley & McCloy LLP

Partner

1 Chase Manhattan Plaza

New York, NY 10005

United States

SCHOLARLY PAPERS

26

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12,101

CITATIONS

1

Scholarly Papers (26)

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, Tweed, Hadley & McCloy LLP, Milbank, Tweed, Hadley, & McCloy, LLP and Pace University School of Law
Downloads 2,228 (5,898)

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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, Tweed, Hadley & McCloy LLP and Pace University School of Law
Downloads 1,703 (9,297)

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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, Tweed, Hadley & McCloy LLP, Hofstra University - School of Law and Credit Suisse Private Banking
Downloads 1,123 (17,919)
Citation 1

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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, Tweed, Hadley & McCloy LLP
Downloads 1,054 (19,694)

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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, Tweed, Hadley & McCloy LLP
Downloads 1,035 (20,206)

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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, Tweed, Hadley & McCloy LLP
Downloads 882 (25,601)

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

7.

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, Tweed, Hadley & McCloy LLP
Downloads 785 (30,128)

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

8.

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, Tweed, Hadley & McCloy LLP and Greenberg Traurig, LLP
Downloads 641 (39,628)

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9.

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, Tweed, Hadley & McCloy LLP, Pace University School of Law and affiliation not provided to SSRN
Downloads 580 (45,282)

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

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, Tweed, Hadley & McCloy LLP, Pace University School of Law and affiliation not provided to SSRN
Downloads 418 (68,092)

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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, Tweed, Hadley & McCloy LLP
Downloads 275 (109,306)

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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, Tweed, Hadley & McCloy LLP, Milbank, Tweed, Hadley, & McCloy, LLP and Pace University School of Law
Downloads 272 (110,587)

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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.

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, Tweed, Hadley & McCloy LLP
Downloads 184 (161,837)

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

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, Tweed, Hadley & McCloy LLP and Credit Suisse Private Banking
Downloads 177 (167,576)

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15.

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, Tweed, Hadley & McCloy LLP
Downloads 171 (172,766)

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

16.

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, Tweed, Hadley & McCloy LLP and Pace University School of Law
Downloads 145 (198,530)

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

17.

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, Tweed, Hadley & McCloy LLP and affiliation not provided to SSRN
Downloads 133 (212,762)

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estate tax, gift tax, valuation, real estate

18.

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, Tweed, Hadley & McCloy LLP
Downloads 87 (286,339)

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

19.

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, Tweed, Hadley & McCloy LLP
Downloads 83 (294,739)

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estate tax, portability, election, tax, Revenue Procedure

20.

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, Tweed, Hadley & McCloy LLP
Downloads 72 (320,221)

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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

21.

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, Tweed, Hadley & McCloy 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 53 (373,603)

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

22.

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, Tweed, Hadley & McCloy LLP, Greenberg Traurig, LLP and Hofstra University - School of Law

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23.

Strangi: A Critical Analysis and Planning Suggestions

Tax Notes, Vol. 100, No. 9, September 1, 2003
Posted: 06 Sep 2005
Mitchell M. Gans and Jonathan G. Blattmachr
Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP

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24.

Circular 230 Redux: Questions of Validity and Compliance Strategies

Tax Notes, Vol. 107, No. 12, June 20, 2005
Posted: 17 Jun 2005
Jonathan G. Blattmachr, Mitchell M. Gans, Diana S.C. Zeydel and Tracy L. Bentley
Milbank, Tweed, Hadley & McCloy LLP, Hofstra University - School of Law, Greenberg Traurig, LLP and Milbank, Tweed, Hadley & McCloy LLP

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25.

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

Tax Notes, Vol. 107, No. 1, April 4, 2005
Posted: 02 Apr 2005
Jonathan G. Blattmachr, Mitchell M. Gans and Tracy L. Bentley
Milbank, Tweed, Hadley & McCloy LLP, Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP

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26.

The Final Income Regulations: Their Meaning and Importance

Tax Notes, Vol. 103, No. 7, May 17, 2004
Posted: 14 May 2004
Jonathan G. Blattmachr and Mitchell M. Gans
Milbank, Tweed, Hadley & McCloy LLP and Hofstra University - School of Law

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