Albertina D. Lombardi is an attorney in the Firm’s Corporate, Business & Banking and Estate Planning & Trusts Groups. In Ms. Lombardi’s business and estate planning practice, she represents small first-time entrepreneurs, high net-worth clients, and sophisticated business owners in the coordination of their business and estate planning goals, including business succession planning, buy-sell agreements, and deferred compensation plans. She also provides estate planning services related to Pennsylvania oil and gas law. Ms. Lombardi assists commercial, corporate and general business clients with entity selection and the establishment of business entities, financing, private equity transactions, mergers and acquisitions, executive compensation structures, taxation, and nonprofit organizations. Ms. Lombardi frequently delivers lectures on issues related to special needs planning, tax and estate planning, entrepreneurial development, and business planning.
Recently , the IRS published proposed regulations concerning the valuation of certain interests transferred to family members for tax purposes.
The Achieving a Better Life Experience (ABLE) Act, enabling the creation of tax-advantaged savings accounts for individuals with qualifying disabilities, was enacted in law on December 9, 2014. It amends Section 529 of the Internal Revenue Code of 1986. Individuals with disabilities and their families often receive public benefits for income, health care, food and housing […]
With the Supreme Court’s strike down of the Defense of Marriage Act in United States v. Windsor, it is now left to individual states to decide whether same-sex couples can be legally married. Although same sex couples living in states which recognize such unions as “marriages” will generally gain access to benefits available to recognized […]