Jeffrey S. Glaser

Jeffrey S. Glaser focuses his practice on estate planning, business succession planning, charitable gift planning, income, gift, estate and generation-skipping transfer tax planning, and trust and estate administration. Through the use of many tools and techniques, Jeff helps clients and their families identify planning objectives, minimize taxes and other financial burdens, avoid family disputes, protect and preserve wealth, implement the transfer of business ownership, and accomplish other goals.

Results achieved by proper planning are difficult to measure but are nevertheless significant, such as the client’s peace of mind, the dispute that never materializes, the tax that is never paid, and other similar benefits. That said, Jeff has recently helped clients accomplish the following:

• Recovered nearly $400,000 of an inheritance that the client’s step-parent, through actions as a trustee and beneficiary of a trust, had fraudulently masked through transactions over a multi-year period; 
• Secured a favorable estate tax savings of nearly $300,000 after the death of the family patriarch by using a rarely used post mortem planning technique to take advantage of an oft-ignored tax credit;
• Brokered an agreement between siblings and distribution of an inheritance that preserved family relations;
• Uncovered an error committed by other lawyers that amounted to nearly $300,000 in overpaid taxes being recovered through closely examining a group of related trusts and wills, estate and fiduciary income tax returns, and probate administration files;
• Located a trust administration error committed by another lawyer in connection with a trust having assets with an estimated value of $4 billion. The correction to the error, through the use of special trustee powers and elections, will allow the client to achieve greater tax efficiency.

Jeff frequently speaks to professional organizations, charities and business institutes. Since 2007, Jeff has been a faculty member of the Maryland State Bar Association’s Continuing Education Program, where he has been a contributing author and lecturer for “Basic Estate Tax Planning” and “Using and Drafting Trusts in Estate Planning,” both of which are full day continuing education courses for lawyers. Jeff has written materials and given presentations for continuing education credits to other professionals, such as the Maryland Association of CPA’s, the National Business Institute, First Financial Group, and the Society of Financial Service Professionals.

Within the business and professional community, Jeff is a member of the Board of Directors of the Baltimore Estate Planning Council, where he chairs its ethics committee. Jeff also serves on the Board of Directors of the Community Health Charities of Maryland, Inc., a federation of more than 50 national, regional, and local health charities, where he is also a member of its executive committee.