Jeffrey Glogower’s prior work experience as a trust officer for a national trust company proves to be a unique asset and value to clients. He concentrates his practice in the areas of estate planning, succession planning, trust and estate administration, wealth management, and transfer taxation.
Jeffrey has experience assisting clients in all areas of estate and wealth planning, including:
- Drafting of wills, trusts, durable powers of attorney and health care directives
- Sophisticated estate and gift tax planning techniques such as irrevocable life insurance trusts, intentionally defective grantor trusts and spousal lifetime access trusts
- Preparation of gift and estate tax returns
- Post-death estate and trust administration matters
Jeffrey actively donates his time and resources to several charitable organizations in the St. Louis, Mo., community, and he has assisted nonprofits in creating governing documents, startup administration matters, and filing applications for tax-exempt status.
Education
- Washington University in St. Louis School of Law (LL.M., 2012)
- CALI Excellent Achievement Award in Family Wealth Management
- Wayne State University Law School (J.D., 2006)
- Wayne State Law School Bronze Key Certificate for Academic Excellence, 2004-2005
- University of Michigan (B.F.A., cum laude, 2002)
Bar Admission
- Missouri, 2006
Court Admissions
- U.S. Tax Court, 2022
Professional Affiliations
- The Missouri Bar
- Bar Association of Metropolitan St. Louis
- American Bar Association
- Estate Planning Council of St. Louis
- ACTEC Heart of America Fellows Institute, 2019
- Philanthropic Institute for Professional Advisors, 2019
Recognition
- Selected for inclusion in Best Lawyers in America® for:
- Litigation - Trusts and Estates, 2026
- Tax Law, 2025-2026
- Trusts and Estates, 2025-2026
- Named one of Best Lawyers: Ones to Watch® in America in Trusts and Estates, 2021-2024
Publications
Supreme Court Holds Life Insurance Proceeds Paid to Closely-Held Corporation to Fund Buy-Sell Agreement Increases Estate Tax on Deceased Shareholder’s Estate
In Connelly v. U.S., 144 S.Ct. 1406 (June 6, 2024), the United States Supreme Court upheld an estate tax deficiency of $889,914 in a decision that will impact many families and closely-held businesses. A Buy-Sell Agreement is often used to ensure that a closely-held company will remain within the family after the deaths of its owners or otherwise ensure the continuity of the business after an owner’s death. Many Buy-Sell Agreements, such as the one in Connelly, provide that upon the death of an owner, the surviving owner has the option to purchase the deceased owner’s interest in the company, and if the surviving owner declines, the company must redeem the deceased owner’s interest. To ensure that the company will
Read MoreNew Government Reporting Requirements That May Apply To You
If you or your trust owns an interest in a corporation, limited liability company, partnership, or other type of entity, subject to limited exceptions, you are likely required to provide certain information to the FinCEN (Financial Crimes Enforcement Network). A newly effective federal law, known as the “Corporate Transparency Act” or "CTA," requires many entities to report beneficial ownership and control information. The deadlines for filing depend on the date on which the entities are formed:
Prior to 2024, no later than January 1, 2025;
In the 2024 calendar, within 90 days of formation; and
After December 31, 2024, within 30 days of formation.
For example, your entity may have been created to own a vacation home with another family member or because you
Read More