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Leech Tishman: Legal Services
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  • Why LT
    • About Us
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    • Life at LT
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  • Capabilities
    • Practice Groups
      • Business Restructuring & Insolvency
        • Business Restructuring & Insolvency Overview
        • Bankruptcy Chapters 7 and 13 Debtor
        • Bankruptcy Chapter 11 Debtor
        • Bankruptcy Chapter 11 Subchapter V Debtor
        • Business Wind Down and Liquidation
        • Court Appointed Trustees and Receivers
        • Creditors’ Rights
        • Official Committee of Unsecured Creditors in Chapter 11 Bankruptcy Proceedings
        • Prosecution and Defense of Avoidance Actions in Bankruptcy
        • Real Estate-Related Insolvency
      • Construction
      • Corporate
        • Corporate Overview
        • Asset Protection
        • Business Succession
        • Capital Markets
        • Commercial Contracts
        • Construction
        • Corporate Compliance & Ethics Program
        • Corporate Governance
        • Data Privacy & Cybersecurity
        • General Counsel
        • Government Relations
        • Investment Advisory
        • Lending
        • Mergers & Acquisitions
        • Nonprofits & Tax-Exempt Organizations
        • Secured Transactions
        • Securities
        • Software Development and Licensing
        • Start-Up Services
        • Tax
        • Women/Minority-Owned Businesses
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        • Healthcare Overview
        • Healthcare Litigation
        • Healthcare Regulatory Compliance
        • Healthcare Corporate Transactions
        • Healthcare Government Investigations
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        • Intellectual Property Overview
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        • Litigation – Copyright
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        • Traditional Labor Law
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        • Litigation Overview
        • ADA Title III Defense Litigation
        • Alternative Dispute Resolution
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        • E-Discovery
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        • Family Law and Matrimonial Law
        • Government & Internal Investigations
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        • Trusts & Estates Litigation
        • Product Liability Defense
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        • Shareholder / Equity Disputes
        • White Collar Defense
      • Real Estate
        • Real Estate Overview
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        • Development
        • Environmental
        • Franchise Development & Leasing
        • Landlord/Tenant Law
        • Leasing
        • New York Co-Ops and Condominiums (Closing Capabilities)
        • Oil & Gas
        • Permitting and Zoning
        • Real Estate Litigation
        • Real Estate-Related Insolvency
        • Transactional Commercial
        • Transactional Residential
        • Leech Tishman Closings
      • Tax
      • Trusts & Estates
        • Trusts & Estates Overview
        • Asset Protection
        • Basic & Complex Estate Planning
        • Charitable Planning & Giving
        • Federal Estate, Gift, and Fiduciary Taxation and Compliance
        • Florida Homestead Exemption
        • Guardianships
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        • Private Foundations
        • Probate and Orphans’ Court Practice
        • Special Needs Planning
        • State Estate, Inheritance, and Fiduciary Taxation and Compliance
        • Tax
        • Trust & Estate Administration
        • Trusts & Estates Litigation
        • Trust Creation, Modification, and Termination
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Ted Tishman

Ted Tishman

Partner

  • Email: ttishman@leechtishman.com
  • Phone: 412.261.1600
  • Offices: Lakewood Ranch, Pittsburgh
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Practice Groups

  • Trusts & Estates

Practice Areas

  • Basic & Complex Estate Planning
  • Trust & Estate Administration
  • Federal Estate, Gift, and Fiduciary Taxation and Compliance
  • Florida Homestead Exemption
  • Special Needs Planning
  • State Estate, Inheritance, and Fiduciary Taxation and Compliance
  • Trust Creation, Modification, and Termination
  • Business Succession

Resources

  • Representative Transactions

Awards

  • Martindale AV Badge

Ted Tishman applies his cross-disciplinary experience to business and estates and trusts matters. He is one of the firm’s original founders and a former Management Committee member. Ted formerly served as Co-Chair of the Trusts & Estates Practice Group.

For over 40 years, Ted has specialized in advising high net-worth individuals, families, and business owners in intergenerational wealth transfers, business succession planning matters, and all facets of trusts and estates administration and reformation. Ted has a wealth of experience in sophisticated estate planning issues, including the preparation of simple and complex trusts, wills, healthcare durable powers of attorney/living wills and durable powers of attorney, trust planning and administration, charitable gift planning, and assisting fiduciaries with the administration of complex trusts and estates.

Ted regularly advises clients on business success planning matters, including the development of limited liability companies, leveraging tax exemptions and valuation discounting. He is highly skilled in seamlessly integrating advice from financial advisors, CPAs, and others involved in the business succession and estate planning process.

Ted is a regular speaker on federal estate and gift taxes and estate planning issues, and has presented to various civil organizations and continuing professional education groups.

Trust & Estate Planning

  • Counseled, drafted, and executed Florida estate planning documents for an unmarried, high-net-worth client which included provisions for the client’s domestic partner, children, and grandchildren.
  • Transferred situs of South Carolina trust to Florida and executed a non-judicial settlement agreement to modify distribution provisions for the surviving spouse.
  • Set up and funded lifetime Generation-Skipping Trusts for the adult children of high-net-worth, married clients.
  • Counseled clients regarding the establishment of charitable remainder unitrusts with low basis securities.
  • Advised clients regarding establishment, funding, and termination of Grantor Retain Annuity Trusts (GRATs.)
  • Advised clients regarding establishment, funding, and termination of Qualified Personal Residence Trusts (QPRT.)
  • Generated, funded, modified, and terminated Spousal Lifetime Access Trusts (SLATs.)
  • Generated, funded, modified, and terminated Irrevocable Life Insurance Trusts (ILITs.)

Trust & Estate Administration

  • Represented the beneficiary and corporate trustees of several family trusts worth approximately $20M, obtaining substantial increases in monthly distributions.
  • Represented one of the beneficiaries of a trust, who was involved in a dispute with another beneficiary over the management of a trust-owned Florida strip center.
  • Negotiated and resolved a dispute between siblings over the management and provisions of multiple family trusts.
  • Represented clients in the administration of a large taxable Florida estate with 4 lifetime trusts.
  • Represented the surviving spouse of the $14M estate of a deceased real estate executive and negotiated an $8 million buy-out of the Estate’s interests in a real estate development company, as well as oversaw the administration and transfer of 20 general and limited partnership interests.
  • Represented the surviving spouse of the $40M estate of a deceased real estate developer and coordinated the transfer of interest in five companies and multiple assets to the surviving spouse before selling interests in three of the companies to a newly formed intentionally defective grantor trust.
  • Represented the surviving spouse of the $15M estate of a deceased real estate developer and coordinated the valuation of 40 limited and general partnership interests and negotiated the buy-out and transfers to the surviving business partner.
  • Represented the Executor of a $65M taxable estate with 45 different LLC and partnership interests.

Special Needs Planning

  • Established a Special Needs Trust (SNT) for a disabled adult who was severely injured in a work-related accident.
  • Counseled, drafted, and executed Florida estate planning documents for a blended family which included provisions for a special needs adult child.
  • Counseled, drafted, and executed estate planning documents and tax strategies for a client whose family member was battling Huntington’s disease.

Business Succession Planning

  • Counseled, drafted, and executed succession planning documents for the owner of a manufacturer who employed one of their three children.

Pennsylvania
Florida
U.S. Tax Court
U.S. District Court, Western District of Pennsylvania

J.D., Thomas R. Kline School of Law of Duquesne University
B.A. in Finance, Duquesne University

American Bar Association
Pennsylvania Bar Association
Florida Bar Association
American Institute of Certified Public Accountants
Lakewood Ranch Small Business Alliance

Martindale-Hubbell
Martindale-Hubbell AV Preeminent Peer Review Rated Attorney

Super Lawyers
Pennsylvania Super Lawyer, Pennsylvania Super Lawyers Magazine (2007-2011)

Insights

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June 21, 2021

12 Steps to Establishing a Florida Domicile

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Ted Tishman

August 31, 2018 | Client Alerts

Estate Planning Considerations Involving Florida Domicile

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Leech Tishman BBBS Team 2018

April 18, 2018 | Firm News

Leech Tishman Raises more than $10,000 in Support of Big Brothers Big Sisters of Greater Pittsburgh

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January 3, 2018 | Firm News

Leech Tishman Elects New Partner

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March 22, 2017 | Press

Leech Tishman’s Sarasota Office featured in East County Observer

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March 15, 2017 | Firm News

Leech Tishman Opens New Office in Lakewood Ranch, Florida

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