Albertina D. Lombardi

Albertina D. Lombardi

Of Counsel

Business and Estate Planning • Business Succession Planning • Commercial, Corporate and General Business • Mergers & Acquisitions • Project Development & Finance • Private Equity Transactions • Taxation • Oil and Gas Law • Nonprofit Organizations • Special Needs Trust Planning

Albertina D. Lombardi
Aug. 5, 2016

IRS Issues Regulations That Challenge Valuation Discounts

Recently , the IRS published proposed regulations concerning the valuation of certain interests transferred to family members for tax purposes.

Albertina D. Lombardi
Feb. 16, 2015

ABLE Act Assists Individuals with Disabilities and Their Families

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 […]