Jonathan G. Blattmachr is a member of the bars of Alaska, California, and New York. He is a partner in the law firm of Milbank, Tweed, Hadley & McCloy, LLP, a former lecturer-in-law at the Columbia University School of Law, and a former adjunct professor of law of the New York University Law School. He is a former chairperson of the Trusts & Estates Law Section of the New York State Bar Association and of committees of the Real Property, Probate and Trust Law Section of the American Bar Association. He is the author of the book Wealth Preservation and Protection for Owners of Closely Held Businesses (and Others) (1993, 1999), coauthor of the book Carryover Basis Under the 1976 Tax Reform Act (1977), and former editor of The Chase Review, and has written for professional journals. Mr. Blattmachr is a fellow of the American College of Trust and Estate Counsel and a member of other professional organizations.