Michael A. Breslow

Michael Breslow focuses his practice on estate planning, trust and estate administration, and estate and gift taxation.

Michael was named a Rising Star Super Lawyer by Thomson Reuters in trust and estate law 2019 – 2021. He was also named a Best Lawyer in Trusts and Estates in 2022 and 2023.

Prior to joining Heckscher, Teillon, Terrill & Sager, Michael was an associate in a small business, tax and estate planning firm. He also clerked for the Honorable Mala Sundar, J.T.C., in the Tax Court of New Jersey, in Newark, New Jersey.

• Pennsylvania Bar Association
  • Real Property, Probate and Trust Law Section
• New Jersey Bar Association
• Philadelphia Bar Association
  • Probate and Trust Law Section
• Philadelphia Estate Planning Council
• Montgomery Bar Association

• Fellow, American College of Trust and Estate Counsel, Elected 2024
• Pennsylvania Super Lawyer Rising Star (2019, 2020, 2021)
• Best Lawyer (2022, 2023)

A description of the selection methodology for the above awards can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey.

• 2024 Author/Speaker, “Corporate Transparency Act,” Pennsylvania Bar Institute, 31st Annual Estate Law Institute, Philadelphia, Pennsylvania.
• 2024 Co-Author, “International Perspectives on AML regulatory environment in trusts and estates legal practices – a new era in the United States, ” with John A. Terrill, II, Dr. Christian von Oertzen, John Riches, Eleanor Riches-Lenaghan and Lyat Eyal, International Family Offices Journal – Sept 2024 Issue – Int’l Perspectives on AML Article.
• 2024 Speaker, “Corporate Transparency Act,” ACTEC Heart of America Fellows Institute, St. Louis, Missouri.
• 2023 Author/Speaker, “Corporate Transparency Act and New York LLC Transparency Act,” Federal Tax Institute of New England, Portland, Connecticut.
• 2023 Author/Speaker, “The Corporate Transparency Act,” Pennsylvania Bar Institute, 30th Annual Estate Law Institute, Philadelphia, Pennsylvania.
• 2023 Author/Speaker, “Corporate Transparency Act, Probate Section Tax Committee, Philadelphia Bar Association, Philadelphia, Pennsylvania.
• 2023 Author, “An Introduction to the Corporate Transparency Act and Final Disclosure Regulations,” Philadelphia Bar Association, Probate Section Newsletter (March 2023).
• 2022 Fox, Glenn G., Malviya, Raj A., Breslow, Michael A. and Shepherd, Kevin L. Joining the Global Community in the Fight Against Financial Secrecy: Congress Enacts the Corporate Transparency Act to Mandate Beneficial Ownership Reporting in the United States. 48 ACTEC L. J. 49 (Fall 2022).
• 2022 Speaker, “Hide and Seek with the Corporate Transparency Act – What Could Possibly Go Wrong?” ABA Real Property, Trust and Estate Law, Webinar (with Glenn Fox, Kevin Shepherd and Raj Malviya).
• 2021 Breslow, Michael A. Congress Passes Corporate Transparency Act to Combat the Abuse of Anonymous Shell Companies. Philadelphia Bar Association, Probate Section Newsletter (August 2021).
• 2021 John A. Terrill, II and Michael A. Breslow, Co-Authors, “Congress Passes Corporate Transparency Act to Require Disclosure of Beneficial Owners of Entities and the Creation of a National Registry of Entities,” Steve Leimberg’s Business Entities Newsletter – Archive Message #218, January 21, 2021
• 2021 MCPEC Meeting, Speaker, “The 2021 Tax Proposals: A roundtable discussion of what to know and what to do before 12/31/21,” November 17, 2021.
• 2020 John A. Terrill, II and Michael A. Breslow, Co-Authors, “ABA Standing Committee on Ethics and Professional Responsibility Issues Formal Opinion 491 – Obligations Under Rule 1.2(d) to Avoid Counseling or Assisting in a Crime or Fraud in Non-Litigation Settings.” Steve Leimberg’s Asset Protection Planning Newsletter – Archive Message #406, June 3, 2020.

• 2020 John A. Terrill, II, John Riches, and Michael A. Breslow, Co-Authors, Chapter 14: The War on Money Laundering: Making Lawyers and Accountants Part of Law Enforcement, 53 U. Miami Law Center on Est. Planning 1401 (2019).
• 2019 Michael A. Breslow and Patrick A. Russo, Co-Authors, “The New §199A Deduction for Qualified Business Income and its Application to Trusts and Estates,” PBA Real Property, Probate and Trust Law Section Newsletter, Winter/Spring 2019, Pennsylvania Bar Association, Issue No. 84.
• 2018 Michael A. Breslow, Co-Author, and Bradley D. Terebelo, Co-Speaker, “Powers of Appointment: A Useful Estate Planning Tool,” with Robert M. Maxwell, Glenmede Trust Company, N.A., and Lisa A. Shearman, Semanoff, Ormsby, Greenberg & Torchia, LLC, Pennsylvania Bar Institute, Philadelphia, Pennsylvania.
• 2018 Michael A. Breslow, Speaker, “The Delaware Tax Trap,” Philadelphia Bar Probate Section Tax Committee, September 25, 2018, Philadelphia, Pennsylvania. Podcast available at Here
• 2018 John A. Terrill, II and Michael A. Breslow, Co-Authors, “FinCEN Issues Frequently Asked Question Guidance on Final Customer Due Diligence Regulations Requiring Financial Institutions to Gather Beneficial Ownership Information on Entity Bank Accounts,” Steve Leimberg’s Estate Planning Email Newsletter – Archive Message #2667, September 25, 2018.
• 2017 Michael A. Breslow, Author, “FATF United States Mutual Evaluation Report December 2016,” The International Academy of Estate and Trust Law, May 2017.
• 2017 Michael A. Breslow, Co-Speaker, “Irrevocable Trusts: Drafting with the Right Ingredients,” Pennsylvania Bar Institute, with David Brown, Esquire, Duane Morris LLP, and Edward L. Perkins, Esquire, Gibson & Perkins, P.C., Philadelphia, Pennsylvania.
• 2017 Michael A. Breslow, Co-Speaker, “Irrevocable Trusts: Drafting with the Right Ingredients,” Pennsylvania Bar Institute, with Julieanne Steinbacher, Esquire, Steinbacher, Goodall & Yurchak, and Andy Sykes, Esquire, Sykes Elder Law, Mechanicsburg, Pennsylvania.
• 2016 Michael A. Breslow, Author, “Deliberately Violating the Delaware Tax Trap to Achieve a Step-Up in Income Tax Basis,” Pennsylvania Bar Association, Summer/Fall 2016 Real Property, Trust and Probate Section Newsletter, Issue 79.
• 2016 Michael A. Breslow, Author, “Deliberately Violating the Delaware Tax Trap to Achieve a Step-Up in Income Tax Basis,” Philadelphia Estate Planning Council Newsletter, Vol. XXV, No. 3 (Spring 2016).