Thomas & Libowitz

Matthew F. Penater

Email: mpenater@tandllaw.com

Areas of Specialty
• Estate Planning
• Succession Planning
• Trusts
• Wills
• Tax Law and Planning

University of Baltimore (LL.M. in Taxation, 2006)
University of Baltimore (J.D., cum laude, 2005)
University of Scranton (B.S., 1998)
Staff Editor & Assistant Recent Developments Editor, University of Baltimore Law Forum
Maryland Bar Association
Baltimore County Bar Association
Admitted to United States Tax Court (2008)

Matthew Penater practices primarily in the areas of Estates & Trusts, Business Law, and Tax Law. In his Estates & Trusts practice, Matthew assists clients from a broad spectrum of net worth in customizing estate plans that meet their specific family needs while limiting their exposure to estate tax and gift tax when necessary. Matthew also represents clients in matters of probate, estate administration, and trust administration. He has substantial experience administering large estates subject to both federal and Maryland estate tax.

In his Business & Tax Law practice, Matthew assists clients in structuring business transactions from both a tax-related and business organization standpoint, including the formation of: corporations (including s-corporations), partnerships, and LLC's. Matthew also assists clients in their personal tax planning needs and represents clients in resolving their tax disputes before the I.R.S. and U.S. Tax Court.

Matthew joined the law firm of Friedman & Friedman, LLP in Towson, Maryland as an associate following his admission to the Maryland Bar. While at Friedman & Friedman, LLP, Matthew worked extensively in the areas of probate, estate administration, and trust administration, administering several estates with values in excess of $2 million. Matthew also committed a large portion of his practice at Friedman & Friedman, LLP to Tax Law and tax return preparation for trusts and individuals.

Matthew F. Penater, born in Allentown, Pennsylvania, July 17, 1976; admitted to the Bar in Maryland, 2005.

Thomas & Libowitz, P.A.

100 Light Street, Suite 1100, Baltimore, Maryland 21202
P: (410) 752-2468 F: (410) 752-2046

10480 Little Patuxent Parkway, Suite 400, Columbia, Maryland 21044
P: (410) 740-8751

info@TandLLaw.com

www.TandLLaw.com