Aryeh Guttenberg

American College of Trust and Estate Counsel. Adjunct Professor, Estate and Gift Taxation, University of Maryland School of Law, 2005-. Listed in "Maryland SuperLawyers" for Estate Planning/Probate, 2010, 2011, 2012. Co-editor, Estate and Trust Law Newsletter, Maryland State Bar (2005-2010). Member, Baltimore Estate Planning Council (Executive Committee 2001-2004). Author: "Maryland Estate Planning, Wills and Trusts Library: Forms and Practice Manual," Data Trace Publishing Co. 1998, 3 Volumes (supplemented annually); "Continuity of Investment is Key to Using 1031 in Combination with a Corporate Transaction," 60 Journal of Taxation 280, May, 1984; "The Tax Reform Act of 1984: An Analysis of Significant Provisions Affecting Individuals," 9 Review of Taxation of Individuals 3, Winter, 1985; "Acquisitions of S Corporations," 63 Taxes 802, November, 1985; "Carryover and Allocation of Tax Attributes in Corporate Acquisitions," Bender's Federal Tax Service, Chapter I:13 (Matthew Bender & Company, Inc., 1989). Contributing Author: "Income Taxation of Maryland Corporations," National Business Institute, 1989. Presenter: "Practical Estate Planning in a Period of Unprecedented Legislative Unpredictability," Frederick County Bar Association Annual Luncheon, February 2010; "Estate Planning Trends: 2009 and Onward," Montgomery County Bar Association, November, 2009; "Successful Transfer Tax Planning in a Time of Legislative Change," AIPAC Policy Conference, June 2008; "Integrating the Four Exemptions for Optimum Strategic Estate Planning for Maryland Taxpayers," Maryland Institute for Continuing Professional Education of Lawyers, September, 2006. "Charitable Giving Strategies, University of Maryland Medical System Foundation," February 2005; "Flexible Estate Planning for Married Couples in a Period of Legislative Flux," Lorman Educational Services, September 2005; "Estate Planning Strategies for 2000 and Beyond," Maryland Estate Planner's Seminar, 2000; "Implementing the Estate Planning Engagement-Effectively and Efficiently," Maryland Estate Planner's Seminar, 1999. Attorney-Adviser to the Honorable Richard C. Wilbur, U.S. Tax Court, 1981-1983. Member, 1977-1978 and Editor, 1978-1979, Cardozo Law Review. Fellow: American College of Trust and Estate Counsel.