GuttenbergLaw.com

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 Tax 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, Supplemented Annually), 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 and Pennsylvania. 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 a member of the Estates and Trusts Council for the Maryland Bar. With his level of expertise and almost 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.


EDUCATION AND ACHIEVEMENTS

• New York University School of Law, LL.M. in Taxation, 1981
• Benjamin N.Cardozo School of Law, J.D., with honors, 1979
• Law Review Member, 1977-1978 and Editor, 1978-1979
• Yeshiva University, B.A. in Political Science, cum laude, 1976
• Attorney-Advisor to Judge Richard C. Wilbur, United States Tax Court, 1981-1983
• Martindale Hubbell AV rating, (highest attorney rating)
• Adjunct Professor (Estate and Gift Taxation), University of Maryland School of Law, (2005-present) 
• Fellow, American College of Trust and Estate Counsel (ACTEC)
• Author, Maryland Estate Planning, Wills and Trusts Library (Data Trace Publishing Co. 1998, 2-volumes, supplemented annually); Implementing an Estate Planning Engagement: Effectively and Efficiently (Data Trace Publishing Co. 1999, 2000); Allocation of Tax Attributes in Corporate Acquisitions, Bender's Federal Tax Service, Chapter I:13, CCH Federal Tax Service, Matthew Bender & Company, Inc., 1989; Continuity of Investment is Key to Using 1031 in Combination with a Corporate Transaction, 60 Journal of Taxation 280, May 1984; The Tax Reform Act of 1984; An Analysis of Significant Provisions Affecting Individuals, 9 Review of Taxation of Individuals 3, Winter 1985; Acquisitions of S Corporations, 63 Taxes 802, November 1985; 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)
• Presenter, Integrating the Four Exemptions for Optimum Strategic Estate Planning for Maryland Taxpayers (MICPEL, September 8, 2006)
• Lecture, Flexible Estate Planning for Married Couples in a Period of Legislative Flux (Lorman Education Services, September 15, 2005)
• Co-Editor, Estates and Trusts Newsletter of Maryland Bar (2005-present)
• Member, Estates and Trusts Section Council Maryland Bar (2005-present)
• 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, National Board of American Committee for Shaare Zedek Medical Center (2006-present)
• 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
• Member, Maryland and New York Bars

Aryeh has been married to Sandy for over 30 years and they are the proud parents of four dear children, Gary, Shaye, Shani and Rikki, two lovely daughters-in-law, Leba and Dina, a wonderful son-in-law, Chaim Ambinder, and six precious grandchildren, Yakira, Mordechai, Menashe, Elyon, Avi and Shua.

Contact Aryeh at aryeh@guttenberglaw.com