Frank S. Baldino
Principal

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Birth Information:  Hackensack, New Jersey Past Employment Positions:  Thompson Hine LLP, Washington D.C., 1995 - 2003  Brach Eichler, Roseland, New Jersey, 1993 - 1995  United States Tax Court, Washington, D.C., 1991 - 1992 Honors and Awards Washingtonian Magazine, Selected as One of the Top Estate Planning Lawyers, Washington, D.C. Metropolitan Area Publications: Co-columnist of the monthly Current Tax Developments column of Estate Planning magazine. Editorial Board Member, Estate Planning magazine   New York University School of Law, New York, New York, 1990  LL.M Tax, Master of Laws in Taxation  Seton Hall University School of Law, Newark, New Jersey, 1987  J.D. Doctor of Jurisprudence  Muhlenberg College, Allentown, Pennsylvania, 1984  B.A., Bachelor of Arts  Honors: With Honors Bar Admissions: Maryland  District of Columbia New Jersey  New York U.S. Tax Court Bar Associations Maryland State Bar Member:  Section Council--Estates and Trusts Section, Elder Law Section, Taxation Section Chairman: Continuing Legal Education Committee of the Estates and Trusts Section District of Columbia Bar Member: Tax Section, Estates, Trusts and Probate Law Section and Estate Planning Committee Montgomery County, Maryland, Bar Association Member:  Estates and Trusts Section and Taxation Section Professional Organizations Washington, D.C. Estate Planning Council

Mr. Baldino practices in the areas of estate planning and probate administration and co-chairs the firm's Estate Planning and Probate Group. Born on April 5, 1962 in Hackensack, New Jersey, Mr. Baldino received his B.A. with honors from Muhlenberg College in 1984. He received his J.D. from the Seton Hall University School of Law in 1987, and his L.L.M. in Taxation from the New York University School of Law in 1990. Mr. Baldino is a member of the Washington, D.C. Estate Planning Council and is a co-columnist of the Current Tax Development articles for the monthly publication "Estate Planning". He is a member of the U.S. Tax Court, and is admitted to practice in Maryland, the District of Columbia, New Jersey and New York.  In 2007, Mr. Baldino was elected to the Section Council of the Estates and Trusts Law Section of the Maryland State Bar Association.

Mr. Baldino has extensive experience in the areas of estate planning, charitable giving, estate planning for non-U.S. citizens, tax planning with respect to retirement plans and stock options, asset protection planning, business succession planning and estate and trust administration.

Frank Baldino's recent articles:

Assets Owned by Non-Resident Alien Decedent Taxable in Estate.
By Frank S. Baldino
Estate Planning Journal
January 2010

IRS Guidance Regarding Elections Made by an Estate Pursuant to Section 6166 to Defer the Payment of Estate Taxes and Instead to Pay Those Estate Taxes in Installments.
By Frank S. Baldino
Estate Planning Journal
November 2009

IRS Guidance for Investors in Life Insurance Contracts
By Frank S. Baldino
Estate Planning Journal
September 2009

Nonqualified Disclaimers of IRA Also Did Not Qualify for Marital Deduction
By Frank S. Baldino
Estate Planning Journal
July 2009

CA-6 Values Lottery Payments Using IRS Annuity Tables
By Frank S. Baldino
Estate Planning Journal
May 2009

Certain Sales of Interests in CRTs Are Reportable Transactions
By Frank S. Baldino
Estate Planning Journal
March 2009

Apportionment of GST Taxes Determined In re Estate of Denman
By Frank S. Baldino
Estate Planning Journal
January 2009

Value of Stock Donated to Charitable Organization Was Overstated
By Frank S. Baldino
Estate Planning Journal
November 2008

Tiered Discount Allowed in Real Estate FLP Gift Tax Case
By Frank S. Baldino
Estate Planning Journal
September 2008

Tax Court Upholds Taxpayer's Use of Family LLC
By Frank S. Baldino
Estate Planning Journal
July 2008

Estate Tax Deduction for Qualified Family-Owned Business Interest Denied
By Frank S. Baldino
Estate Planning Journal
May 2008


CA-11 Allows Discounts to Corporation's Stock for Entire Built-In Captial Gains Tax
By Frank S. Baldino
Estate Planning Journal
March 2008


Property Transferred to FLP Is Included in Estate
By Frank S. Baldino
Estate Planning Journal
January 2008

Estate of Special Needs Child Can Deduct Loan From Parent
By Frank S. Baldino
Estate Planning Journal
November 2007

Age Limitation of Kiddie Tax Is Increased
By Frank S. Baldino
Estate Planning Journal
September 2007

Remittance Was Deposit and Was Refunded to Taxpayer
By Frank S. Baldino
Estate Planning Journal
July 2007

Qualified Conservation Easements
By Frank S. Baldino
Estate Planning Journal
May 2007

Transfers via Power of Appointment Were Subject to GST Tax
By Frank S. Baldino
Estate Planning Journal
March 2007

Value of S Stock and SCINs for Gift Tax Purposes
By Frank S. Baldino
Estate Planning Journal
January 2007

IRS Provides Guidance Regarding Real Estate and Active Business Requirement of Section 6166
By Frank S. Baldino
Estate Planning Journal
November 2006

IRA Payable to QTIP Trust: Marital Deduction Requirements
By Frank S. Baldino
Estate Planning Journal
September 2006

Spousal Interests in GRATs Were Not Qualified Interests
By Frank S. Baldino
Estate Planning Journal
July 2006

Deduction Okayed on Termination of Non-Qualifying CRT
By Frank S. Baldino
Estate Planning Journal
May 2006

Discount for FLP Funded with Cash and CDs
By Frank S. Baldino
Estate Planning Journal
March 2006

Separate Account Rules Don't Apply When a Trust Is IRA Beneficiary
By Frank S. Baldino
Estate Planning Journal
January 2006

Residence That Was Transferred to Children Was Includable in the Taxable Estate
By Frank S. Baldino
Estate Planning Journal
November 2005

Tax Court Affirms Application of Section 2036(A) to Family Limited Partnerships
By Frank S. Baldino
Estate Planning Journal
September 2005

Supreme Court:  IRAs May Be Excluded From Bankruptcy
By Frank S. Baldino
Estate Planning Journal
July 2005

"Recent Case Illustrates the Benefits of Borrowing to Pay Estate Taxes"
By Frank S. Baldino
Estate Planning Journal
May 2005

"Formula Price of Family Buy-Sell Agreement Did Not Control for Estate Tax Valuation"
By Frank S. Baldino
Estate Planning Journal
March 2005

"Right of First Refusal in partnership Agreement Subject to Section 2703"
By Frank S. Baldino
Estate Planning Journal
January 2005