Thomas B. Lemann Of Counsel, New Orleans
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
- “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)