Rebecca S. Manicone concentrates her practice on creating and implementing tax efficient, values based legacy plans for high net worth families and business owners and assisting clients' families upon the passing of loved ones. She works with a diverse group of clients, including corporate executives, entrepreneurs, families with complex dynamics (including special needs children), and nontraditional couples. Becky also serves as counsel to a multi-family office.
In designing and implementing estate and business succession plans, Becky focuses on her clients' goals and strives for practical solutions to the tax and non-tax problems associated with the transmission of wealth. She employs a wide variety of planning techniques, from traditional estate planning tools such as wills, revocable trusts, grantor retained annuity trusts, and irrevocable life insurance trusts, to more complex planning techniques, including sales to intentionally defective grantor trusts structured as dynasty trusts for the benefit of future generations, family limited partnerships, buy-sell arrangements and private family foundations.
Becky encourages clients to uncover the deeper motivations that initially led them to engage in the legacy planning process. She transforms intricate tasks into efficient processes and provides clarity to complex planning techniques to create practical tax efficient solutions that convey family values, incentivize junior family members, and preserves family harmony. She also guides clients through the estate administration process and federal and state tax filings with an appreciation for the emotional issues involved upon the loss of a loved one. Her clients describe her as responsive, trustworthy, thorough and customer-centric.
•Multi-generational estate planning
•Business succession planning
•Nontraditional couples and families
•Trust and estate administration
•Federal and state gift and estate tax reporting
Awards & Recognition
•Rated, AV Preeminent 4.9 out of 5
AV , AV Preeminent , Martindale-Hubbell Distinguishedand Martindale-Hubbell Notable are certification marks used under license in accordance with the Martindale-Hubbell certification procedures, standards and policies.
Articles, Publications, & Lectures
•Co-author, The Private Trust Company - A Fiduciary Services and Asset Management Alternative for High Net-Worth Individuals
•Author, Making a Code 645 Election, Probate & Property (ABA), 1999
•Co-author, Flip Unitrusts: A Target of the Proposed Section 664 Regulations, Estates, Gifts & Trusts Journal (BNA), 1997
•Co-author, Estate Planning for the High-Tech Executive presentation for the National IAFP Success Forum 1999
•Contributed to articles in the Suburban Maryland Life Underwriters Association's Monthly Newsletter, Lifenotes.
•Speaker, “WRMarketplace Live!,” AALU, May 2, 2016
•Speaker, “WRMarketplace Live!,” AALU, May 4, 2015
•Speaker, Business Succession Planning, The Feinman Group, June 2014
•Speaker, Year-End Tax Planning Opportunities, AALU, September 2012
•Speaker, Planning Opportunities under the New Tax Act, Capital Fiduciary, April 2011?
Associated News & Events
01.07.08 Greenberg Traurig, LLP Names New Shareholders: Class of 2008 is More than 50 Percent Minorities/Women
05.23.00 Greenberg Traurig Adds Estate Tax Department to its Northern Virginia Office and Expands its Corporate Department
12.01.06 Death of Private Annuities? The IRS and Treasury Department Issue Proposed Regulations on the Taxation of Certain Private Annuity Transactions
12.01.06 The Pension Protection Act of 2006 - New EOLI Legislation Potentially Taxes Typical Insurance Arrangements
03.01.06 The Private Trust Company - A Fiduciary Services and Asset Management Alternative for High Net-Worth Families
10.01.05 Final Regulations Issued Regarding Distribution of Life Insurance from Qualified Plans
10.01.05 Restricted Management Accounts: An Alternative to the Family Limited Partnershi