Lionel Etra, for more than 35 years, has devoted the major portion of his practice to the field of trusts, estates and personal tax planning. Concentrating in estate and gift planning (both pre- and post-mortem) and problems of trust and estate administration, he is often involved in a multi-state or international context. His expertise covers both tax and other aspects of personal planning, including probate law, changing the situs of trusts and conservatorship problems. He has often been called upon to consult on unusual Surrogate's Court problems and to resolve audit questions with the IRS and local tax authorities.

He received a B.A. magna cum laude from Columbia, where he was elected to Phi Beta Kappa, his J.D. from Harvard and an LL.M. (Taxation) from New York University.

Market Interest Rate Loans: A Simple and Effective Potential Estate Planning Technique

by Lionel Etra, Jay Soled, Simon Levin
Published: Taxes, June 15, 1999