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Rachel L. Blumenfeld

Rachel L. Blumenfeld

Partner
Toronto

416.596.2105
rblumenfeld@millerthomson.com

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Profile

Rachel Blumenfeld’s practice focuses in the areas of trusts and estates, tax law, and charities and not-for-profit law.

Within her practice, Ms. Blumenfeld is often called upon to advise clients on tax and estate planning and estate administration, preparation of wills, trusts, and power of attorney documents, tax matters related to planned giving as well as business succession planning. She also offers advice to charities and trustees on the administration of estates and trusts.

Ms. Blumenfeld’s prior experience at a large life insurance company has given her a thorough understanding of her clients’ needs and she is able to offer quick and practical solutions when working with insurance and financial advisors and their clients on estate, retirement and tax planning matters.

Within the charitable and not-for-profit sector, Ms. Blumenfeld assists charities and donors with planned giving and philanthropic programmes, and works with charities with the administration of bequests and other gifts. She is keenly aware of the unique challenges faced by organizations and groups within this sector and is able to assist in a broad range of areas.

Ms. Blumenfeld is a regular contributor of articles to newsletters and other publications and participates in seminars on current legal issues within her areas of practice. She has delivered workshops to insurance and financial advisors, fundraising professionals, and fellow lawyers on topics involving retirement and estate planning, life-insured buy-sell agreements, business succession planning and planned giving. Within the charitable sector, Ms. Blumenfeld frequently delivers seminars on planned giving, bequest administration and tax matters. She is the recipient of the Ontario Bar Association-Trust & Estate Section 2012 Hoffstein Book Award for leadership in the Trust and Estate Bar.

Ms. Blumenfeld is committed to her community and is involved with several organizations including the York Region Community Foundation, the Society of Trust and Estate Practitioners and the Canadian Association of Gift Planners. She has Co-Chaired the 2012 & 2013 Step Canada National Conference.  

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Education

  • LL.B., University of British Columbia, 1996
  • B.A., International Relations, University of Toronto, 1983
  • M.A., International Relations, Hebrew University, Jerusalem, 1988

Professional Achievements

  • Best Lawyers in Canada, 2013
  • 2012 Canadian Legal Lexpert® Directory
  • Recipient of the 2012 Hoffstein Book Prize award from the Ontario Bar Association for demonstrating leadership in the trusts and estates bar

Community Involvement

  • Director, Toronto Partnership Minyan
  • Director, York Region Community Foundation
  • Past Director, Reena and Reena Foundation
  • Past Director, Netivot HaTorah Day School

Memberships

  • Member, Toronto Executive, Society of Trust and Estate Practitioners, Member Services Chair
  • Member, Canadian Bar Association, Ontario Bar Association - Trusts and Estates subsection, Tax subsection, Charities subsection
  • Member, Canadian Association of Gift Planners
  • Member, Conference of Advanced Life Underwriters
  • Member, Canadian Tax Foundation

Presentations

  • Estate Planners Council of Halton on "Planning for People With Special Needs" (April 16, 2013)
  • Tax Issues in Trust and Estate Planning, Ontario Bar Association's Institute 2013, (February 8, 2013)
  • 9th Annual Intensive Wills and Estates Workshop, Osgoode Professional Development Centre, (September 6, 13 and 20, 2012)
  • Estate and Gift Planning with Wills and Trusts, St. Michael's Foundation Legacy of Caring Event, (July 10, 2012)
  • You're Worth More Than You Realize: Why You Should Have A Will and Power of Attorney (co-presented with Elena Hoffstein of Fasken Martineau), CAGP's Leave A Legacy, (May 14, 2012)
  • Cross Border Tax and Estate Planning: Tips and Traps, NAELA Conference, (April 26, 2012)
  • Estate Planning for Disabled Family Members, Baycrest, (November 9, 2011)
  • Estate Planning and Your Legacy - What you NEED to know - Frequently asked questions (co-presented with David Wm. Brown of Al G. Brown & Associates), The Jewish Foundation of Greater Toronto, (November 2nd, 2011)
  • Strategic Charitable Giving: Estate Planning and Now, Canaccord Advisors and Clients, (October 4th, 2011)
  • Post-mortem Tax Planning, Federated Press 10th Tax Planning for the Wealthy Family seminar, (September 15, 2011)
  • Most Frequently Asked Questions (co-presented with David W. Brown of Al G. Brown & Associates), Canadian Association of Gift Planners (CAGP) Leave a Legacy Information Outreach Session, (August 15th, 2011)
  • Banton v. Banton: A Solicitor's Perspective, B'nai Brith Canada, (May 16th, 2011)
  • Update on US Estate Tax Changes - Canadian Implications, Canadian Life and Health Insurance Association 2011 Tax Officers Conference, (May 18, 2011)
  • U.S. Cross-Border Planning Considerations, Canaccord Advisors and Clients, (April 13, 2011)
  • Technical Skills To Leverage A Better Gift, Canadian Association of Gift Planners (CAGP) - Toronto Roundtable, (April 7, 2011)
  • Canada-US Cross-border Estate Planning Issues, The Canadian Shaare Zedek Hospital Foundation, (March 23, 2011)
  • Estate Planning: Wills and Powers of Attorney, Toronto East Christian Women's Club, (March 2011)
  • Leaving A Legacy: Translating Your Passion Into Action, Canadian Association of Gift Planners (CAGP), (October 13, 2010)
  • Intensive Wills and Estates Workshop, Osgoode Hall Law School, (June 2010)
  • Gifting New and In-force Insurance Policies to Charities - Issues That a Charity Must Take Into Consideration, Insurance Planning, Volume XVI, (April 2010)
  • Estate Planning: Wills and Powers of Attorney, North York General Hospital Foundation, (April 2010)
  • Estate and Will Planning, Seminar: Markham Stouffville Hospital Foundation, (March 2010)
  • The New RDSP: A Comparison to Henson Trusts, INFO Exchange, (Conference for Advanced Life Underwriting, 2009, Vol. 3)

Publications

  • What's Happening, Charities and Not-for-Profit Newsletter, April 2013
  • Federal Budget Review, 2013
  • The International Comparative Legal Guide to: Private Client 2013, Global Legal Group, 2013
  • Estate Administration: Staying true while under pressure, Gift Planning in Canada, 2012
  • Miller Thomson on Estate Planning, Carswell, 2012
  • Sale of a Business, 8th Edition, LexisNexis Canada, 2011
  • Planning Issues and Opportunities for Family Members with Disabilities, 2010 CALU Associate Member Forum, 2010
  • Life Insurance - Potentially More Attractive to Donors, 2010 Canadian Donor's Guide, 2010
  • Enhancing the Registered Disability Savings Plans - 2010 Federal Budget, Spring 2010 issue: Reena Kolreena Publication, 2010
  • Gifting New and In-force Insurance Policies to Charities - Issues That a Charity Must Take Into Consideration, 2010
  • Estate Planning: Wills and Powers of Attorney, 2010
  • Estate and Will Planning, 2010
  • The New RDSP: A Comparison to Henson Trusts, INFO Exchange, 2009
  • Special Arrangements, STEP Journal, 2009
  • Valuing Life Insurance for Donation Purposes, Charities and Not-for-Profit Newsletter, June 2008
  • Supreme Court of Canada Rules on Joint Account Cases, Wealth Matters, October 2007
  • Budget 2007: Assisting People with Disabilities, Charities and Not-for-Profit Newsletter, March 20, 2007 - Federal Budget Issue
  • Death of Income Trusts a Problem for Charities?, Charities and Not-for-Profit Newsletter, November 2006
  • Pooling Segregated Funds in Ontario, Charities and Not-for-Profit Newsletter, June 2006
  • Ontario's PHIPA Found "Substantially Similar" to PIPEDA, Charities and Not-for-Profit Newsletter, January 2006
  • Tax Details For Charitable Bequests, Charities and Not-for-Profit Newsletter, July 2005
  • Court Considers Application of PIPEDA to Non-Profit Club, Charities and Not-for-Profit Newsletter, January 2005
  • Trust 101: What, When and Why, 2004
  • Trusts 301: The Taxation of Trusts, 2004
  • Charitable Remainder Trusts, CAGP*ACPDP? - GTA RoundTable, 2004
  • Creditor Protection For RRSPs, 2004
  • Creditor Protection for RRSPs, Tax Notes, Fall 2004
  • Are Your Pledges Enforceable?, MT Charities and NFP Newsletter, 2004
  • Court Refuses to Enforce Donation Pledge, Charities and Not-for-Profit Newsletter, July 2004
  • Early Privacy Law Developments for Charities*, Charities and Not-for-Profit Newsletter, June 2004
  • Estate Planning for Same-Sex Couples and Indivduals, 2004
  • Privacy consideration for an estate practice, 2004
  • Application of privacy laws to charitable organizations and not-for-profits, 2004
  • Court Approves Foundation's Request for a "Total Return" Investment Approach, Charities and Not-for-Profit Newsletter, April 2004
  • Disbursement Quota Revisions, Charities and Not-for-Profit Newsletter, Federal Budget Special
  • Update on Fundraising and Ontario Health Privacy, Charities and Not-for-Profit Newsletter, February 2004
  • Tax and Estate Planning for Individuals with Disabilities, 2003
  • December 20th Amendments Provide Opportunities for Split Dollar Life Insurance, Charities and Not-for-Profit Newsletter, October 2003
  • Tax and Estate Planning for Individuals with Disabilities, Tax Notes, Fall 2003
  • Gift Planning - Change Will Do You Good*, Charities and Not-for-Profit Newsletter, July 2003
  • Life Insurance As An Investment, 2003
  • CCRA Addresses Direct Designations of Insurance and the Disbursement Quota, 2003
  • CCRA Addresses Direct Designations of Insurance and the Disbursement Quota, Charities and Not-for-Profit Newsletter, March 2003
  • Planned giving provides benefits for charities and donors alike, 2003
  • CCRA's Proposed Position on "Related Business", Charities and Not-for-Profit Newsletter, September 2002
  • Charitable Giving with Life Insurance, Charities and Not-for-Profit Newsletter, April 2002
  • Tax Planning for Shareholders of Private Corporations on Death - Grandfathering from the Stop Loss Rules, Tax Notes, Spring 2002