Robert S Balter

Robert S Balter

Attorney at Law
Location:
Jenkintown, Pennsylvania
Phone:
215-941-5713
Fax:
215-887-0290
Email:

With more than 30 years of legal experience focused on estate planning and tax law, I have the breadth and depth of experience you need to achieve your goals. I am AV Preeminent* peer-review rated through Martindale-Hubbell, its highest rating.

I offer a free initial consultation and a satisfaction guarantee with respect to my advisory practice. This guarantee cannot however be extended to adversary matters due to Pennsylvania State Supreme Court ethics rules.

I earned my law degree from the University of Pittsburgh School of Law in 1972 and my undergraduate degree from the University of Pennsylvania in 1985. I earned an L.L.M. (Master of Laws) degree in tax from the Temple University Beasley School of Law. I had already achieved a Master of Laws degree from the University of Texas School of Law in 1974 studying under Charles Alan Wright and Joseph Witherspoon.

Prior to opening my own law firm in 1988, I served as a tax law specialist in the IRS Chief Counsel's Office in Washington, D.C., where I wrote private letter rulings and technical advice memoranda on estate and gift tax issues. As a tax attorney, I gained substantial knowledge about federal tax law and how these laws apply to individuals and business over the 30 plus years of my practice in this area.

I focus some of my practice on helping high net worth individuals and families to achieve their estate planning goals. In this field, I have particular experience with life insurance planning and fiduciary income taxes, having represented Northwestern Mutual and AXA's Karr Barth Agency in such planning matters.

I also represent clients in tax reporting and compliance matters. These areas of law frequently intersect. As a result, I am equipped to develop effective strategies that achieve clients' immediate and long-term interests as well as defending them if challenged.

I am an active member of the legal profession and am a member of many bar committees and organizations. Furthermore, I have written about a dozen peer-reviewed articles on estate planning issues for national law journals and have taught about a half dozen continuing legal education programs for lawyers.

*AV Preeminent is a certification mark of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards and policies. Martindale-Hubbell is the facilitator of peer review rating process. Ratings reflect the confidential opinions of members of the Bar and the judiciary. Martindale-Hubbell ratings fall into two categories- legal ability and general ethical standards.

 

Areas of Practice

  • 30% Income Tax Compliance
  • 40% Estate Administration
  • 30% Estate planning

Bar Admissions

  • U.S. Supreme Court, 1979
  • U.S. Court of Appeals 3rd Circuit, 1976
  • U.S. District Court Eastern District of Pennsylvania, 1976
  • Supreme Court of Colorado, 1973
  • Supreme Court of Pennsylvania, 1972
  • U.S. Tax Court, 1986

Education

  • Temple University School of Law, Philadelphia, Pennsylvania
    • LL.M., Master of Law(s) - 1985
    • Major: Tax
  • The University of Texas School of Law, Austin, Texas
    • LL.M., Master of Law(s) - 1974
  • University of Pittsburgh School of Law, Pittsburgh, Pennsylvania
    • J.D., Doctor of Jurisprudence - 1972
  • University of Pennsylvania, Philadelphia, Pennsylvania
    • B.A. - 1969
    • Major: Political Science

Published Works

  • Knight v. Comr: The Two Percent Floor and a Fiduciary's Investment Advisory Fees (with Jonathan Blattmachr), 49 BNA Tax Mgmt Memo, April 20, 2008, page 155, 33 BNA Tax Mgmt Estates Gifts and Trusts Journal 123
  • Second Circuit Holds Trust's Investment Advisory Fees Are Subject To 2% Floor, 32 BNA EGT 136 (03/07) quoted in Petition for Certiorari
  • Enabling The Triumph of Hope Over Experience
  • PROPOSED PREPARER PENALTY REGULATIONS: A BRIEF AND BASIC INTRODUCTION, ABA RPTE, eReport.
  • TRAPS AND TRADEOFFS IN DRAFTING LIFETIME TRUSTS, PBI 10th Ann. Pennsylvania Estate Law Institute, No . 2003- 3168, v. 3, pp. 487-539 (11-03)
  • USING TRUSTS As BUYERS IN BUY-SELL AGREEMENTS, 27 BNA EGT Journal 219 (10-02).
  • USING LIFE INSURANCE TO FUND BUY-SELL AGREEMENTS FOR LLCS, 29 Estate Planning 460 (09-02).
  • DRAFTING SUGGESTIONS FOR IRREVOCABLE LIFE INSURANCE TRUSTS, 55 J. Fin'!Service Profl's 76 (#3, 05-01) and 55 THE TAX LAWYER 185 (2002, reprinted); and in USING LIFE INSURANCE IN ESTATE PLANN IN G, Ch 3, PBI #2848 (05-01).
  • DRAFTING SUGGESTIONS FOR CODE SEC 2503(C) TRUSTS, 24 RIA Estate Planner's Alert #10(1999).

Classes/Seminars

  • Federal Gift Taxes, Foxmoor, December 13, 2013 - Present
  • Ethical Challenges in Estate Planning - Gratz College, December 14, 2009 - Present
  • Enabling Triumph of Hope Over Experience & Tax Planning for Subsequent Marriages - PA Bar Inst, 11th Ann PA Estate

Honors and Awards

  • Martindale-Hubbell AV rated 4.8

Professional Associations and Memberships

  • American Bar Association, Member, 1972 - Present
  • Pennsylvania Bar Association, Member, 1973 - Present
  • Philadelphia Bar Association, Member, 1980 - Present
  • Philadelphia Estate Planning Council, Member, 1985 - Present
  • Society of Trust and Estate Practitioners, TEP, 2013 - 2015

Past Employment Positions

  • Guggenheim Family Office, Sr. Tax Counsel, 2005 - 2008
  • AXA, Sr. Tax Counsel , 2001 - 2005
  • Northwestern Mutual, Sr. Tax Counsel, 1998 - 2001

Ancillary Businesses

  • Tax Preparation

Languages

  • English