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Thomas B. LemannOf Counsel, New Orleans
(504) 581-7979fax (504) 556-4108
 tblemann@liskow.com


Mr. Lemann's law practice focuses on estate planning and administration areas, as well as the accompanying tax matters.

A recognized authority in succession matters, Mr. Lemann has testified in court as an expert witness in that area.  He has more than forty years of experience litigating cases involving gift, estate, and private foundation tax issues in the federal trial and appellate courts and the Tax Court.

His experience encompasses the full range of probate and estate planning instruments.  These include dynasty trusts, insurance trusts, charitable remainder trusts, Qualified Terminable Interest Property (QTIPs), Qualified Personal Residence Trust (QPRTs), Grantor Retained Annuity Trust (GRATs), Intentionally Defective Grantor Trust (IDGTs) and Family Limited Partnership (FLPs).

Other forms he has used are Limited Liability Company (LLCs), Charitable Remainder Unitrust (CRUTs),  Charitable Lead Annuity Trusts (CLATs), remainder sales, fractional interest discounts, and similar planning techniques.

Mr. Lemann has been lecturing and presenting programs on estate planning and related tax issues since the 1960s and is the author of numerous articles on the subject.  He joined Liskow & Lewis in 1998 from Monroe & Lemann.

A well known patron of New Orleans’ arts community, Mr. Lemann has served on the board of directors of leading civic organizations, including the New Orleans Museum of Art and New Orleans Philharmonic Symphony Society.

Included in the listings of The Best Lawyers in America, Mr. Lemann is a Fellow of the American College of Trust and Estate Counsel and a Council member and secretary of the Trust Advisory Committee of the Louisiana State Law Institute.

Honors & Affiliations:

  • American College of Trust and Estate Counsel - Fellow
  • Louisiana State Law Institute - Council Member and Trust Advisory Committee Secretary
  • The Best Lawyers in America, Selected for inclusion every year since its origin
  • Who’s Who in America
  • New Orleans, Louisiana State, and American Bar Associations - Member
  • American Law Institute - Member
  • Zemurray Foundation - Board Member
  • Hever Foundation - Board Member
  • Parkside Foundation - Board Member
  • Azby Fund - Board Member
  • Azby Art Fund - Board Member
  • Greater New Orleans Foundation - Past Board Member
  • Arts Council of New Orleans - Board Member
  • Louisiana Civil Service League - Board Member
  • Musica da Camera - Board Member
  • New Orleans Museum of Art - Past Board Member
  • New Orleans Philharmonic Symphony Society - Past Board Member
  • Metairie Park Country Day School - Past Board Member
  • Flint-Goodridge Hospital - Past Board Member

Presentations:

  • "Incorporating Practical Philanthropy into the Estate Plan," Tulane Estate Planning Institute, November 2009
  • "State Law Issues in Louisiana Philanthropy," LSU Estate Planning Seminar, Oct. 8, 2009
  • "Charitable Giving in Louisiana," Loyola Estate Planning Conference, November 2006
  • “Charitable Giving in Louisiana,” Tulane Estate Planning Institute, November 2004
  • “Valuing Strange, Unusual, or Unique Properties,” Tulane Estate Planning Seminar, November 1996
  • “QTIP Bequest: Trust vs. Usufruct,” New Orleans Estate Planning Council, March 1995
  • “Estate Planning for Louisiana Spouses, Planning for Probate Assets,” Tulane Law School Seminar, December 1994
  • “Planning the Surviving Spouse’s Estate,” Tulane Seminar on “Emerging Issues and New Insights in Estate Planning,” December 1991
  • “Trust: A Common-Law Institution in a Civilian Context,” Canadian Institute for Advanced Legal Studies, November 1991
  • “Enforcement of the Legitime,” New Orleans Estate Planning Council, November 1988
  • “Estate and Gift Tax,” Louisiana Advanced Tax Workshop, January 1987
  • “Estate Planning for the Elderly,” New Orleans Estate Planning Council, December 1985
  • LSU Law School Seminar on “Formation and Use of Trusts in Louisiana for Estate and Business Planning,” February 1984; repeated Baton Rouge Sept. 1984 – Vesting Requirements of Louisiana Trust Law, February 1984
  • Tulane Law School Seminar on “Using Trusts in Louisiana Estate Planning,” September 1982 – Usufruct as QTIP
  • Tulane Law School Seminar on Life Insurance in Louisiana Estate Planning, May 1981 – Trusts and Life Insurance in Louisiana
  • N.O. Estate Planning Council, January 1980 – Use of Disclaimers in Louisiana
  • LSU Seminar on Estate Planning, Baton Rouge, September 1976 – Forced Heirship
  • LSU Seminar on Estate Planning, Baton Rouge, October 1975 (videotape) – The Use of the Trust Device in Estate and Tax Planning
  • Practising Law Institute, New York and New Orleans, February-March 1975 – Estate Planning for the Large Estate
  • La. Tax Conference, New Orleans, November 1974 – Spreading Income Amongst the Family Group
  • Tulane Tax Institute, New Orleans, October 1974 – Planning for Armslength Family Transactions
  • LSU Seminar on Estate Planning, Baton Rouge, September 1974 – New Trust Legislation and the Class Trust
  • N. O. Estate Planning Council, March 1974 – Income and Principal Interests in Trusts
  • La Tax Conference, New Orleans, December 1972 – Taxation of Usufruct
  • LSU Seminar on Estate Planning, Baton Rouge, September 1972 – Louisiana Trust Law
  • LA State Bar Assn., Biloxi, April 1971 – Trusts
  • La. Tax Conference, New Orleans, December 1970 – Split-Interest Trusts
  • La. Tax Conference, New Orleans, December 1969 – Gifts to Minors in Louisiana
  • Loyola Estate Planning Seminar, New Orleans, April 1969 – The Use of Trusts in Estate Planning
  • N.O. Bar Association, March 1969 – Drafting of Wills
  • La. Tax Conference, New Orleans, December 1968 – Insurance and Estate Planning
  • N.O. Estate Planning Council, October 1965 – Insurance, Trusts, Usufruct
  • Tulane Tax Institute, New Orleans, September 1965 – The Marital Deduction
  • Society of La. CPAs, New Orleans Chapter, July 1965 – The New Louisiana Trust Code
  • La. State Law Institute, New Orleans, March 1965 – How Practitioners Can Use the New Trust Code
  • La. State Bar Assn., Biloxi, April 1964 – New Trust Code

Publications:

  • “Enforceability of Charitable Pledges,” 2 Civil Law Commentaries 1 (2009)
  • "Tear it Down," Article disputing the 5% exhaustion test for charitable remainder annuity trusts, 144 Trusts & Estates 30 (March 2005)
  • "Valuing Strange, Unusual, or Unique Properties," 44 La. B.J. 530 (1997)
  • "Trust: A Common-Law Institution in a Civilian Context," 8 Tul. Eur. and Civ. L.F. 53 (1993)
  • "Planning the Surviving Spouse’s Estate," 39 La. B.J. 561 (1992)
  • "Enforcement of the Legitime and Federal Tax Law," 36 La. B.J. 256 (1988)
  • "Estate Planning for the Elderly," 33 La. B.J. 328 (1986)
  • "Government Use of Jury Trials in Tax Cases," 55 Taxes 680 (1977)
  • "In Defense of Forced Heirship," 52 Tul. L. Rev. 20 (1977)
  • "Conditional Substitutions in Trust," 50 Tul. L. Rev. 346 (1976)
  • "Planning for Armslength Family Transactions,” 35 La. L. Rev. 69 (1974), also published in 24 Tul. Tax Inst. 185 (1975)
  • “The Doctor Trust,” 2 Estate Planning 2 (1974)
  • “Income and Principal Interests in Trust,” 22 La. B. J. 35 (1974)
  • “Charitable Split-Interest Trusts in Estate Planning,” 18 La. B. J. 259 (1971)
  • “Invasion of Principal in Louisiana Trusts,” 42 Tul. L. Rev. 829 (1968)
  • “Practical Uses of Inter Vivos Trusts,” 16 La. B. J. 219 (1968)
  • “The Marital Deduction: A Louisiana View,” 40 Tul. L. Rev. 555 (1966), also published in 15 Tul. Tax Inst. 504 (1965)
  • “How Practitioners Can Use the New Trust Code,” 13 La. B. J. 131 (1965)
  • “Some Aspects of Simulation in France and Louisiana,” 29 Tul. L. Rev. 22 (1954)


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Practice Areas:

Bar Admissions:
  • Louisiana, 1953


Education:
    Harvard University, LL.B., 1952
    Tulane University , M.C.L., 1953
    Harvard University, A.B., summa cum laude, 1949
  • Phi Beta Kappa
 
 

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