Aryeh Guttenberg


Aryeh Guttenberg is a practicing attorney in the States of Maryland and New York, and since his admission to the Bar in 1979, he has devoted his law practice to the following principal areas: Estate and Trust Planning and Taxation, Estate and Trust Administration, Strategic Planning for Family Wealth Transfers and Preservation, Charitable Gift Planning, Business Planning for Closely-held Businesses and Professional Practices, Corporate Acquisitions, and Gift and Estate Controversies.

Aryeh brings a unique approach to estate and trust planning. He is a recognized authority on estate planning in the State of Maryland and his 2-volume treatise on estate planning, Maryland Estate Planning, Wills and Trusts Library (Data Trace Publishing Co. 1998), is used by hundreds of attorneys, accountants, trust officers and financial advisors. Aryeh's treatise is now the model/template for state specific treatises in estate planning already published in California, New York, North Carolina, Ohio, Connecticut, Pennsylvania, Kentucky and Minnesota. He is an Adjunct Professor at the University of Maryland School of Law where he teaches the course in Estate and Gift Taxation. Aryeh is a fellow of the American College of Trust and Estate Counsel (ACTEC), and is frequently called upon to lecture on cutting edge developments before bar associations and at trust and estate conferences. He has been selected as a "Super Lawyer" by the Baltimore Business Journal the field of estate planning and probate for 2010 and 2011. With his level of expertise and three decades of experience, he provides a high level of creativity and sophistication to solving and implementing the client's estate planning and administration matters in a streamlined, personalized and efficient manner.


  • New York University School of Law, LL.M. in Taxation, 1981
  • Benjamin N. Cardozo School of Law, J.D., cum laude, 1979
    • Law Review Member, 1977-1978 and Editor, 1978-1979
  • Yeshiva University, B.A. in Political Science, cum laude, 1976


  • Fellow, American College of Trust and Estate Counsel (ACTEC)
  • Martindale Hubbell AV rating (highest attorney rating)
  • Listed in Maryland SuperLawyers (Estate Planning/Probate) 2010, 2011


  • "Maryland Estate Planning, Wills and Trusts Library" (Data Trace Publishing Co. 1998, 2-volumes, supplemented annually)
  • "Allocation of Tax Attributes in Corporate Acquisitions," Bender's Federal Tax Service, Chapter I:13, CCH Federal Tax Service, Matthew Bender & Company, Inc., 1989
  • "Income Taxation of Maryland Corporations: Chapters on Repeal of 'General Utilities' Doctrine and Related Topics and Limitation on Use of Net Operating Losses (National Business Institute, Inc. 1989)
  • "Acquisitions of S Corporations," 63 Taxes 802, November 1985
  • "The Tax Reform Act of 1984; An Analysis of Significant Provisions Affecting Individuals," 9 Review of Taxation of Individuals 3, Winter 1985
  • "Continuity of Investment is Key to Using 1031 in Combination with a Corporate Transaction," 60 Journal of Taxation 280, May 1984


  • "Practical Estate Planning in a Period of Unprecedented Legislative Unpredictability" (Frederick County Bar Association Annual Dinner, February 22, 2010)
  • "Estate Planning Trends: 2009 and Onward" (Estates & Trusts Section of the Montgomery County Bar Association, November 9, 2009)
  • "Wealth Preservation for These Uncertain Seasons" (Citi/Smith Barney Client Presentation, June 2, 2009)
  • "Successful Transfer Tax Planning in a Time of Legislative Change," ( AIPAC policy conference, June 1, 2008 on behalf of the American Israel Education Foundation)
  • "Integrating the Four Exemptions for Optimum Strategic Estate Planning for Maryland Taxpayers" (MICPEL, September 8,2006)
  • "Flexible Estate Planning for Married Couples in a Period of Legislative Flux"(Lorman Education Services, September 15, 2005)
  • Charitable Giving Strategies, UMMS Foundation, February 15, 2005
  • "Implementing an Estate Planning Engagement: Effectively and Efficiently" (Data Trace Publishing Co. 1999, 2000)

Professional Background

  • Adjunct Professor (Estate and Gift Taxation), University of Maryland School of Law, (2005-present)
  • Founder, Law Offices of Aryeh Guttenberg (1992-2010)
  • Partner, Abramoff, Neuberger and Linder (1988-1992)
  • Attorney, Frank, Bernstein, Conaway and Goldman (1983-1987)
  • Attorney-Advisor to United States Tax Court (1981-1983)

Bar and Professional Membership/Activities

  • Member, Maryland and New York Bars
  • Admitted before United States Supreme Court and United States Tax Court
  • Co-Editor, Estates and Trusts Newsletter of Maryland Bar (2005-2010)
  • Member, Estates and Trusts Section Council Maryland Bar (2005-2010)
  • Member, New York State Bar Association, Trusts and Estates Law Section
  • Member, Baltimore Estate Planning Council (Executive Committee 2001-2004)
  • Member, Tax Advisory Board, University of Maryland Medical System Foundation
  • Member, Asset Protection Committee of American College of Trust and Estate Council (2008 to present)

Community Service

  • Member, Executive Board, ACHARAI/Shoshana Cardin Leadership Institute, Baltimore, Maryland (2011-current)
  • Member, National Board of American Committee for Shaare Zedek Medical Center (2006-2010)
  • Chairman, Shaare Zedek Hospital Benefit Concert, Baltimore, Maryland (2003 and 2007)
  • President, Congregation Shomrei Emunah (1989-1991)
  • Vice-President of Development, Talmudical Academy of Baltimore (1991-1994)
  • Submitted Five Successful Foundation Grants for Community Programming


Aryeh has been married to Sandy for over 32 years and they are the proud parents of four dear children, Gary, Shaye, Shani and Rikki, two lovely daughters-in-law, Leba and Dina, two wonderful sons-in-law, Chaim Ambinder and Yishai Seidman, and eight precious grandchildren, Yakira, Mordechai, Menashe, Elyon, Avi, Shua, Esther and Shalva.

Contact Aryeh at

Recent News

Amanda Hunt Franklin admitted as member; firm changes name to Guttenberg & Franklin, LLC

New Estate and Gift Tax Changes for 2011 and 2012; A 2-Year Window of Opportunity

New Maryland Financial Power of Attorney Effective October 1, 2010: Action Required!

Our NYC Satellite Office

Aryeh selected as SuperLawyer for 2011

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