Representative Experience

• Counsels private charitable foundations and supporting organizations regarding the unique fiduciary rules governing tax compliance, excess business holdings and trust administration, and specialized planning for charitable gifts and bequests to charitable trusts and foundations, charitable lead and remainder trusts, donor advised charitable funds, and other tax exempt entities.
• Advises family businesses on succession planning to preserve the company for future generations through the effective transition of ownership, control, and management, including shareholder agreements, corporate recapitalizations of voting control, voting trust agreements; and addressing the unique liquidity issues confronting family businesses due to estate taxes and operational liquidity needs upon the death of a shareholder or key executive.
• Provides specialized planning to prepare closely held businesses for sale, and pre-transaction planning to address income tax considerations and non-operational assets held on the balance sheet.
• Advises families regarding estate planning to preserve privacy and flexibility while making effective use of tax exemptions and asset protection trust arrangements.
• Implements “estate freeze” planning for proactive use of tax exemptions, including lifetime gift strategies through Grantor Retained Annuity Trusts (GRATs), Installment Sales to Defective Grantor Trusts (IDGTs), Irrevocable Life Insurance Trusts (ILITs), Qualified Personal Residence Trusts (QPRTs), family loans, and other arrangements.
• Advises corporate executives regarding specialized planning for stock options, deferred compensation, and other executive benefits.
• Counsels families on all aspects of trust and estate administration, including fiduciary responsibilities, rights and interests of beneficiaries; management of estate and gift tax audits, and all related services to administer estates and trusts effectively in accordance with the donor’s intent.