Al Montgomery

Practice Emphasis and Experience:

Estate Planning

Al Montgomery is the third generation of his family to practice law in the firm. He practices almost exclusively in estate planning. His thirty plus years of experience provides a thorough, comprehensive foundation for trust and estate planning, wealth transfer planning, business continuation planning and trust and estate administration. His clients include business owners and executives, professional persons, and real estate investors. His wealth transfer practice includes an emphasis on death tax exemption and exclusion planning, family partnerships, family limited liability companies, irrevocable lifetime gift trusts, life insurance planning, multiple generation planning and retirement account beneficiary planning.

Education

Professional and Community Activities

Publications and Presentations

  • 1996-1999 Editorial Board of Real Property, Probate and Trust Newsletter.
  • Author, “Formula Marital Deduction Gift Clauses and the IRC Sec. 2032 Election,” Fall 1998 Real Property, Probate and Trust Section Newsletter.
  • Author, “Underfunded Testamentary Trusts and IRAs: Are Non-Pro Rata Distributions An Answer?,” Fall 1997 Real Property, Probate and Trust Section Newsletter.
  • Author of “Safe Marital Deduction Gift and Related Clauses for The Washington Lawyer,” Winter 1995 Tax Section Newsletter.
  • Presenter, “Non-Pro Rata Funding of Pecuniary and Fractional Formula Gifts” at the Real Property, Probate and Trust Section Mid-Year Meeting, 1995.
  • Frequent speaker to professional groups on estate and trust planning and administration.