Jennifer A. Pratt

Partner
Pratt Jennifer

Jennifer Pratt is a tax attorney who focuses on developing practical strategies for estate planning, charitable giving, and business succession. She supports trustees, personal representatives, and beneficiaries in trust and estate administration matters, and represents clients in related disputes. Jennifer works with clients to ensure that their estate and business succession planning goals are met, while minimizing estate, gift, and generation-skipping transfer tax exposure. 

Jennifer works with closely held business interests, S-corporations, family limited partnerships, and limited liability companies on split-interest trusts, life insurance planning, and estate freeze transactions. She also works with clients to prepare estate and gift tax returns, and draft and negotiate pre- and post-marital agreements. 

Beyond her drafting and counseling work, Jennifer represents clients in the administration of trusts and estates, including the litigation and settlement of disputes between trustees and beneficiaries, and representing the fiduciaries before the Internal Revenue Service (IRS) in the audit process regarding valuation discounts and other estate and gift tax issues.

Insights

Credentials
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Education

  • LL.M. Taxation summa cum laude University of Baltimore 2006
  • J.D. Estate Planning and Business Law magna cum laude University of Baltimore School of Law 2000
  • Member, Heuisler Honor Society
  • B.A. summa cum laude University of Baltimore 1996
  • Dean’s List

    National Dean’s List

    University of Baltimore’s President’s Award for Academic Excellence and Outstanding Contributions

    Student Senator of the Year

Bar Admissions

  • Maryland

Professional Memberships and Activities

  • Member, American Bar Association
  • Member, ABA Section of Taxation
  • Member, Maryland State Bar Association
  • Former chair, MSBA Taxation Section
  • Member, Baltimore Estate Planning Council

Recognition
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  • Listed in Best Lawyers Business Edition, Women in Law, Tax Law, 2017 - 2019
  • Listed in The Best Lawyers in America, 2013 - 2019
  • Included in Maryland Super Lawyers, 2016 - 2018
  • Selected by the Daily Record as one of the 2011 Leading Women
  • Included in Maryland Super Lawyers Rising Star Edition, 2011 - 2014