Our Services

ESTATE AND TAX PLANNING & PERSONAL SERVICES

Wills & Trusts
The primary goal of any estate plan is to identify the client’s personal goals. We assist in achieving those goals in a tax-efficient manner after taking into consideration his or her family’s special circumstances. As part of the estate planning process we prepare:

	Wills		Trusts for Minors
	Beneficiary designations for retirement assets		Special Needs Trusts for disabled beneficiaries
	Generation-Skipping Trusts		Living Trusts
	Life Insurance Trusts		Durable Powers of Attorney
	Advance Medical Directives (including living wills)		Creditor protection planning

Business Succession Planning
Many of our clients have created their wealth through closely-held businesses which often raise unique estate and tax planning issues. We regularly assist our clients in planning for the smooth transition of the business during life or at death in a tax-efficient manner consistent with their business objectives, including:

	Buy-Sell Agreements		Liquidity planning
	Retirement planning		Business restructuring

Tax & Other Planning
As part of planning and organizing a family’s affairs we advise clients about techniques for minimizing estate, gift, generation-skipping and income taxes. While the techniques are many and varied, they all share the goal of accomplishing a non-tax objective in a tax-efficient manner and include:

	Gift planning, including annual exclusion and other tax favored gifting (i.e., GRATs, QPRTs)
	Creating corporate entities such as limited partnerships and limited liability companies
	Income tax planning with the transfer of retirement assets such as IRAs and 401(k)s
	Assisting clients establish, acquire or dispose of a business venture

Charitable Giving/Charitable Organizations
For our clients who are charitably inclined, we advise them about how they can maximize the tax benefits associated with charitable giving. We implement the client’s charitable objectives by providing advice about and preparing:

	Charitable Remainder Trusts		Private foundation documents
	Charitable Lead Trusts		Donor advised funds
	Charitable Gift Annuity agreements		Forming and representing charitable organizations

Disability Planning
Clients young and old are concerned about the management of their affairs if they become disabled. Disability planning shares the twin goals of caring for a loved one during a difficult time and protecting wealth. Our services in this regard include:

	Advance Medical Directives		Durable Powers of Attorney
	Court ordered guardian and conservator proceedings		Long term care planning

Personal Services
Clients sometimes need assistance with their financial affairs and we handle many of their day-to-day business matters including paying bills, managing household staffs, including hiring nurses and handling payroll, reviewing insurance policies, and planning for long-term medical care. Additionally, our attorneys are willing to serve as agent under a power of attorney.

Tax Compliance Services
Clients for whom we provide fiduciary or other tax services often determine that it is more efficient to have one advisor handle all their tax compliance matters. In those circumstances, we prepare personal income tax returns, family partnership income tax returns and calculate appropriate estimated tax payments.

Other Planning
We also represent clients in the negotiation and preparation of pre-marital and post-marital agreements and numerous other matters attendant to their personal and estate and tax planning.

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TRUST & ESTATE ADMINISTRATION

Fiduciary Services
One of the most important decisions a client makes is choosing an executor and trustee; the person who will carry out their wishes. For many of our clients, a member of the family is the appropriate choice, but for those clients who need or prefer an independent fiduciary our lawyers often serve as executor and trustee.

Fiduciary Representation
Even when we are not serving as fiduciary, we frequently represent and advise executors and trustees who need guidance in the administration of the estate or trust.

Whether we are serving as executor and trustee or representing the fiduciary, we routinely provide the following services:

Prepare court filings – including probate proceedings, inventories, accountings, debts and demands proceedings, and disclaimers

Asset management – including collecting, safeguarding and preserving assets, arranging appraisals and valuations, and planning for tax-effective payments and distributions

Tax planning – including techniques for minimizing estate, generation-skipping and income taxes

Tax compliance – including preparing estate tax returns, fiduciary income tax returns, personal income tax returns, and gift tax returns

Dispute Resolution – Sometimes family members or beneficiaries disagree about the proper administration of an estate. In those situations, litigation may be necessary. We regularly advise clients in disputes concerning an estate or trust and we both prosecute and defend all types of cases including:

	Aid and guidance proceedings		Will contests
	Suits to remove or substitute an executor or trustee		Trust termination and modification proceedings
	Objections to accountings

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