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Estate Planning

I work closely with my clients to understand their goals, priorities, family situations and charitable interests. I make financial and estate planning recommendations, review and advise clients on the tax effects of possible scenarios, prepare appropriate documents to implement the plans we develop, and review plans periodically for appropriate changes. Unlike many estate planners who view asset protection planning as an endeavor separate and apart from estate planning, I incorporate asset protection planning measures into all estate plans according to my clients' particular circumstances. I work seamlessly with my clients' professional advisers to create the optimal estate plan for each unique circumstance and individual situation.

In individual tax and estate planning matters, I advise clients on:

  • Wills
  • Revocable or “living” trusts
  • Powers of attorney, health care powers of attorney, living wills and HIPAA authorizations
  • Dynasty trusts
  • Intentionally defective grantor trusts (IDGTs or DGTs)
  • Special needs trusts and supplemental needs trusts (SNTs)
  • Irrevocable trusts
  • Life Insurance trusts
  • Charitable remainder trusts, charitable lead trusts, private foundations and donor advised funds, including selection and creation of appropriate charitable entities
  • Grantor retained annuity trusts (GRATs)
  • Qualified personal residence trusts (QPRTs)
  • Limited partnerships and family limited partnerships (FLPs)
  • Limited liability companies
  • S corporations
  • Premarital (prenuptial) and post-marital agreements
  • Qualified and deferred compensation plans, IRA distributions and beneficiary designation planning
  • Asset protection, including domestic asset protection trusts (DAPTs) and foreign asset protection trusts (FAPTs) or offshore trusts
  • Tax planning to minimize estate, generation-skipping and gift taxes
  • Acquisition and management of vacation residences, airplanes and investment properties, including fractional ownership
  • Life insurance planning, including premium finance transactions
  • Federal and state tax audits and controversies
  • Gift tax return preparation
  • Estate tax return preparation
  • Federal and state estate and gift tax audits
  • Representation before the Internal Revenue Service (both audit and appeals)
  • International estate planning

Estate settlement is sensitive, complex and important. Family members are often required to make crucial decisions, some with far reaching tax implications, during an emotionally vulnerable time. Under these circumstances, families need experienced and sensitive counsel to assist and guide them through these transitions. I work closely with clients and their families to address the personal and technical aspects of estate administration in a sensitive and caring manner.

In trust and estate administration matters, I advise and counsel clients on:

  • Probate of wills
  • Administration of testate and intestate estates
  • Administration of trusts
  • Distribution of assets to trust and estate beneficiaries
  • Disclaimers
  • Post-death tax and business planning
  • Qualified terminable interest property trust (QTIP) marital deductions and reverse QTIP deductions for generation-skipping transfer (GST) tax purposes
  • Funding trusts, including formula marital deduction and GST allocation provisions
  • GST tax allocations
  • Fiduciary income tax returns
  • Estate tax return preparation

My estate planning practice provides counsel to a variety of clients in the areas of lifetime and testamentary estate planning, trust and estate administration and succession planning for closely held businesses. My practice involves complex estate, gift, generation-skipping and income tax matters, wealth-management matters and related planning devices. These include family partnerships (FLPs) and family limited liability companies (FLLCs), split interest charitable trusts, grantor-retained annuity or trusts (GRATs), irrevocable insurance trusts (ILITs) and revocable or “living” trusts (RLTs). I also counsel executives and others whose estates consist of interests in large qualified plan accounts or large individual retirement accounts.

I regularly design, create and implement more complex techniques including:

  • Charitable planning, including the establishment of charitable remainder trusts, charitable lead trusts and private foundations
  • Estate freezing strategies such as installment sales to grantor trusts, grantor retained annuity trusts (GRATs) and self-canceling installment notes
  • Generation-skipping transfer tax planning
  • Planning for business succession
  • Valuation techniques designed to produce lower tax values upon transfer through the use of family limited partnerships or limited liability companies

I advise closely held corporations, partnerships and limited liability companies on management and business succession techniques including Nevada restricted entities, shareholder agreements, restrictive partnership provisions and restrictive operating agreements. In addition to representing executors and trustees during the administration, I also work with other lawyers in trust or estate related litigation, family settlements and fiduciary litigation involving disputes among beneficiaries and fiduciaries of estates and trusts.