Lowell G. Herman

Lowell G. Herman


 

 

 

 

 

Lowell has more than 37 years of experience representing clients concerning their estate planning and trusts and estates/probate administration matters. These matters often involve complex tax planning and personal/family issues. Lowell is a good listener and truly enjoys helping people deal with such matters.

In addition to using traditional tax planning vehicles such as bypass trusts and marital trusts, Lowell provides analysis concerning and establishes structures such as irrevocable life insurance trusts, dynasty trusts, family limited partnerships, charitable remainder and lead trusts, private foundations, personal residence trusts, trusts designed to receive retirement benefits, and grantor retained annuity trusts (GRATs).  He provides counsel for succession planning for family businesses and facilitates the use of family offices. He has experience in advising clients facing challenging personal and family situations. His “typical” client is the owner of a closely-held business or professional practitioner. These clients have included real estate developers, executives of publicly traded companies, owners of automobile dealerships, operators of fast food restaurants, owners of mercantile businesses, insurance executives, physicians, engineers, inventors, artists, art collectors, and athletes.

Lowell regularly handles the administration of numerous trusts and estates, including the related probate process. This entails the preparation of federal and state estate tax and fiduciary income tax returns, as well as representation of estates before the Internal Revenue Service in the audit of federal estate tax returns. To accommodate clients’ wishes, he often serves as a fiduciary with respect to trusts and estates, and as a “quarterback” in coordinating the efforts of clients’ various advisors.

Lowell has been very active in various charitable and community endeavors throughout his career and is currently serving as the President of Beth Tfiloh Congregation, located in Baltimore County, Maryland.  He is a Past President of the Board of Trustees of the Beth Tfiloh Dahan Community School. Lowell also is a past President of Comprehensive Housing Assistance, Inc. (CHAI), an agency of The Associated: Jewish Community Federation of Baltimore, Inc.

Contact

lherman@hsdlawoffices.com
Phone: 410.774.4474 x103
Fax: 443.332.6759

Honors

  • AV Rating in Martindale-Hubbell
  • Named to the Best Lawyers in America 2010 – 2015 lists for Trusts and Estates
  • Selected to the 2010 – 2015 Maryland Super Lawyers lists for Estate Planning and Probate

Professional and Civic Involvement

  • Member, American Bar Association, Sections on Real Property, Probate and Trust Law; Taxation
  • Member, Maryland State Bar Association, Estate and Trust Law Section
  • First Vice-President, Beth Tfiloh Congregation, Baltimore, County, MD
  • Past President, the Board of Trustees of Beth Tfiloh Dahan Community School; Past Vice President and Treasurer
  • Past President, Comprehensive Housing Assistance, Inc. (CHAI), an agency of The Associated.

FOCUS OF PRACTICE

Tusts and Estates
Probate
Tax Planning

EDUCATION

J.D., cum laude, University of Maryland School of Law, 1977

B.S., summa cum laude, University of Maryland, College Park, 1974

BAR ADMISSIONS

Maryland, 1977

COURT ADMISSIONS

U.S. District Court for the District of Maryland, 1979

U.S. Tax Court, 1987