Bohm Law Firm NYC / Probate and Estate Planning

Pinni Bohm is a probate, estate administration, and estate planning attorney. He assists with wills, trusts, and estates. Law Firm is in Brooklyn & Manhattan.

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

The IRS annual gift tax exclusion is rising $1,000 to $20,000/recipient ($40k for married couples splitting) under IRC § 2503(b) and Rev. Proc. 2026-35.
Key context: Federal lifetime exemption: $15M/individual ($30M married)• NYS gift tax: $0 (no state gift tax), but NY’s estate tax threshold is $7.35M. Beware the 3-year gift "clawback" rule for taxable gifts!

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

@natlawyerchic Congrats, @natlawyerchic ! I was initially shocked to see the VP directly retweeting your post. I had to click through. Hope it brings you much success!

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

Bohm Law Firm helps with New York Surrogate's Court Administration and Probate Proceedings https://t.co/8ydQ0hNPWX

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

Occasionally, you're called upon to write a recommendation letter for someone who has greatly influenced your life. In 2015, @MLangbert asked me to write such a letter, and it remains an honor ten-years later. I've pasted my 2015 letter below. Hope it helped him!

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I am honored to write this letter of recommendation for Mitchell Langbert, Ph.D., a high- caliber professor and stellar human being.

I first encountered Professor Langbert in January 2005 as a student in his Negotiation class. He expertly taught essential distributive and integrative bargaining skills, including how to plan a negotiation and manage a conflict, while always reminding us to consider the ethics behind our actions. I was impressed by him then, but did not fully realize the depth of his knowledge and skill until I took the same course at the Benjamin N. Cardozo School of Law as a law student; I quickly discovered that since Professor Langbert had taught the class so thoroughly and effectively, there was literally nothing left for me to learn. The negotiation skills and principles of ethics I learned from Professor Langbert were invaluable to me as a student, and they are invaluable to me today as I interact with clients and other attorneys.

Professor Langbert was my clear top choice for supervising my honors project—a project that eventually became part of a comprehensive independent study. He proved to be a patient and rigorous mentor as he guided me through researching a little-known facet of college academia: the ethical and free-speech implications of human subjects committees and Internal Revenue Boards in universities. I thoroughly enjoyed conversations where we discussed and explored why these committees were needed for the social sciences and whether they could potentially threaten academic freedom.

Contributing far beyond his professorial duties, Professor Langbert also agreed to the monumental task of advising me when I founded a student group on campus. He wisely recommended that I bring prominent experts to Brooklyn College as a structure for debate on controversial issues—a strategy that permitted students to hear both sides of the argument before adopting one as their own. He also helped me develop marketing strategies to get the word out about impending events, ultimately making the group one of the most successful clubs on campus.

Professor Langbert further impressed me in his Business Capstone Seminar with his knowledge of the subject, his emphasis on ethics, and his attention to his students; we have remained in touch ever since. This man’s guidance has been invaluable throughout my career as a student, a business owner, and now an estate attorney in charge of a successful law firm; I incorporated many of the business strategies I learned in his class in my law firm’s business plan. In fact, I believe I owe all my accomplishments in large part to the consistently insightful, intelligent, and spot-on advice he delivered.

After graduating from Brooklyn College, I successfully pursued a Juris Doctor degree at the Benjamin N. Cardozo School of Law and received the prestigious James Lewis award at graduation. I then completed NYU Law School’s renowned LL.M. in Taxation Program, which is consistently ranked number one by U.S. News and World Report magazine since they began ranking specialty law programs in 1992. I now manage a thriving law firm utilizing many of the business strategies that Professor Langbert taught me.

I received a top-notch education at Brooklyn College and Professor Langbert was one of its greatest highlights. Mitchell Langbert is a brilliant, selfless and dedicated professor, scholar and mentor. I could not recommend him more highly or capture my full gratitude for this man in words.

Please feel free to contact me should there be anything further I can contribute to assist in your considerations.

Sincerely yours,
Pinni Bohm, J.D., LL.M. (Tax)

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

Honored to chair & teach another CLE at @NYCBarAssn: "Introduction to Surrogate’s Court: Estate Administration" 📚📷https://t.co/X0xOSdue6k]

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

@MLangbert @MLangbert, I was fortunate to have the greatest professor in academia! I will never forget our negotiation exercises!

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

Surrogate's Court issuing Letters Testamentary mark a key step in an estate administration. Once received, estate Executors can then legally manage assets, pay debts, and distribute property per the Will. A solemn duty begins. #Brooklyn #Estate #LettersTestamentary

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

@MLangbert @EYakoby Nice to come across your post, @MLangbert. It's been too long!

[amNewYork™ @amNewYork]

Gunman holds woman at gunpoint in Brooklyn post office, caught after moped wreck: sources | amNewYork https://t.co/855UkEpI1M

[CBS New York @CBSNewYork]

#Breaking: Shots were fired in a Midwood, Brooklyn post office during an attempted robbery, the NYPD says. Fortunately, there were no injures. https://t.co/nusQXYNbB2

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

Shooting inside 11230 Post Office during attempted armed robbery (Coney Island Avenue, between Avenues I and J, in Midwood, Brooklyn).

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

https://t.co/GYw2SEaWDC

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

@USTreasury @POTUS confirms on Truth Social. Screenshot:

[Bohm Law Firm NYC / Probate and Estate Planning @PinniBohm]

Treasury just essentially axed the Corporate Transparency Act for US businesses —no more beneficial ownership reports: A win for small biz, cutting red tape per Trump’s dereg push. Foreign entities still on the hook, but domestic companies can breathe easy now. #Brooklyn #Estates #Trusts