James F. Ingraham
Zisman Ingraham & Mong PC
James F. Ingraham is a retired attorney presently serving Of Counsel to the Denver law firm of Zisman, Ingraham and Mong, P.C., which practices in the area of wills, trusts, estate planning, estate and gift taxation, and probate administration. He is a member of the Colorado Bar Association and former member of the American Bar Association.
He received his law degree from the University of Maryland in 1966 and his undergraduate degree from the University of Colorado in 1963. He was admitted to the practice of law in the District of Columbia in 1970 and in Colorado in 1984. Prior to entering law practice in 1986, Mr. Ingraham served for 19 years as a tax law specialist and as an estate tax attorney with the Internal Revenue Service in Washington, D.C. and Denver, including 10 years as manager of the Estate and Gift Tax Examination Group in the Denver District Office.
Although now retired from active practice, he is a former member of the Trust and Estate Section of the Colorado Bar Association and has served as chair of the Trust and Estate Council (1996-1997). He is currently a semi-active member of the Orange Book Forms Committee, which publishes Colorado estate planning forms. He is a former Fellow of the American College of Trust and Estate Counsel (ACTEC), and has been a frequent lecturer for CLE in Colorado, Inc., on various trust and estate topics.
Articles published by Mr. Ingraham include “Maximizing Estate Tax Savings with Special Use Valuation,” The Colorado Lawyer (July 1987), and “The 'Pure Equity Trust': A Tax Bomb for the Unwary,” The Colorado Lawyer (April 1997). He is also a frequent lecturer on the subject of estate planning and transfer taxation, and has covered such topics as “The Uses of Trusts in Estate Planning,” “Special Use Valuation,” “Generation-Skipping Tax Planning,” “Ethics in Estate Administration,” and “IRS Examination of Estate, Gift, and Generation-Skipping Tax Returns.”
09/20
