Tax, Trust and Estate Practice Areas

Estate Planning. Members of the Tax, Trust and Estate Department draft wills, trust agreements, powers of attorney, living will directives and premarital agreements for individual clients. The department also provides sophisticated estate planning, including the use of GRITs, QPRTs, GRATs, charitable remainder and lead trusts, defective grantor trusts and generation skipping trusts. Members of the department also prepare stockholders', general and limited partnership, limited liability company and employment agreements and otherwise plan for the continuation of a business on the retirement or death of the principal of the business.

Estate Administration. We provide comprehensive services in connection with the administration of trusts and estates from the date of death or creation through the final accounting and disposition of assets. The department provides its services not only to individual fiduciaries but regularly represents the trust departments of all major area institutions. The department represents clients in will contests, elective share claims, and other contested probate and trust matters.

Elder Law/Disability Planning. The members of the department help individuals and families to plan the preservation of assets in order to provide security for their older years or for present or future incapacity, and for the long-term special needs of minor and adult disabled children. They also advise and assist clients in dealing with private insurance and government benefit programs. When planning has not been possible, the department's attorneys handle court proceedings concerning incompetency and guardianships.

Individual Tax Planning. Members of the department assist individuals in all aspects of individual income, gift and estate tax planning, including establishing charitable trusts and private foundations, as well as comprehensive counsel for minimization of the client's federal and state income tax. The department participates in planned charitable giving. Our activities in this area include establishing charitable remainder trusts, charitable lead trusts, private foundations and other vehicles for charitable giving, both inter vivos and by will, and the establishment of publicly supported charities. Members of the department prepare all required tax forms and represent clients during tax examinations by the taxing authority, as well as in litigation involving these matters.

Business Tax Planning. Attorneys in the department also provide comprehensive tax advice for sole proprietorships, general and limited partnerships, corporations, and limited liability companies, from organization through operation to dissolution, including advice regarding choice of entity issues as well as all manner of C and S corporation, affiliated corporation, limited liability company and partnership issues.

Pensions. Members of the department provide tax advice for business clients who are establishing qualified and non-qualified retirement and deferred compensation plans for their employees, including drafting and preparing all necessary documents and applications to the appropriate governmental agencies for approval.

Tax Litigation. Members of the department represent individual and corporate clients in audit and collection disputes with local, state and federal tax authorities in the administrative proceedings and in litigation.