Kallina & Associates is a nationally recognized law firm with a significant practice
in the areas of federal tax law, estate planning and charitable gift planning. The firm is rare among
firms in the United States in its combination of these interrelated areas of legal practice.
Kallina & Associates represents numerous non-profit organizations. The firm also designs
customized estate plans and financial plans for individuals of significant means. Kallina &
Associates emphasizes donor-centered philanthropy -- an approach to charitable giving that, first and
foremost, meets the needs of the donor without diminishing the importance of charitable giving.
Clients and professional advisors frequently call upon Kallina & Associates to solve complex
estate and financial planning issues which cannot be resolved by others. The firm utilizes high
degrees of technical proficiency, creativity, and access to Federal decision-makers. We provide
creative solutions to meet individual client needs in a variety of complex circumstances. In this
regard, Kallina & Associates collaborates closely with a client's personal attorney, accountant,
financial planner, and other professionals in developing programs to be executed by those advisors
closest to the client.
Attorneys at the firm have earned the Master of Laws in Taxation, indicative of the firm's in-depth
knowledge of tax laws. The firm augments its knowledge base with outstanding computer research
capabilities built upon the latest and best in data storage and retrieval technologies.
Emanuel J. Kallina, II, founding member, is nationally recognized in the areas of estate planning
and charitable giving. In his practice, and as past Chairman of the Government Relations Committee
for the National Committee on Planned Giving, Mr. Kallina has frequent contact with officials of the
Internal Revenue Service, as well as with key members of the U.S. Congress. This access to
administrative and legislative levels of Government has aided the firm's ability to consistently
structure cutting-edge tools that meet clients' needs for effective financial planning today and
successful estate planning for tomorrow.