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Biography

Ms. Ellen B. Hennessey received a Bachelor of Arts degree in Political Science from Washington College, a Juris Doctor degree from the University of Baltimore and a Master of Laws in Taxation from the University of Baltimore. Ms. Hennessey has more than 16 years of experience practicing in the areas of estate planning and estate and trust administration. In addition, Ms. Hennessey is experienced with estate, gift and income tax preparation and audits. Prior to joining Kallina & Associates, Ms. Hennessey was the Chair of the Estate and Trust Administration Department of Hodes, Pessin & Katz in Towson. She will focus her practice on estate and charitable planning for high net worth individuals.

Commentary

Charitable Pledges: Are They Deductible? Are They Enforceable?

Wednesday, September 22, 2010

Certain charitable pledges are enforceable by the charity.

Planning for the Home: What to Do With the Old One

Wednesday, March 7, 2007
Topical

In this article, derived from his speech to the Planned Giving Round Table at THE ASSOCIATED on March 7, 2007, Mr. Kallina addresses what to do with the family home as parents begin to age. The subject matter briefly covers (1) Qualified Personal Residence Trusts; (2) the use of revocable trusts; (3) gifting remainder interests to charity and retaining a life estate; (4) the basics of reverse mortgages; and (5) the problems of real estate in probate.