WILLS, TRUSTS AND ESTATE PLANNING
Most of the firm's work falls under this broad umbrella and any one or all of the firm's other practice areas may, at times, be encompassed within this area. The firm works with individuals, families and small business owners to devise and implement an overall estate plan that meets each client's particular needs and objectives. This typically is done through the drafting of wills, trusts, durable powers of attorney, and/or other documents. Much of the work done in this area involves planning and implementing overall estate plans to reduce or potentially eliminate the onerous effects of the federal estate, gift, and generation skipping transfer taxes. There are, however, many other important considerations in planning one's estate. We work with our client's to put in place the most efficient and desirable estate plans to meet their needs and preferences.

ESTATE ADMINISTRATION
The firm advises and guides individuals, families and fiduciaries through the estate and trust administration and probate process, including post-mortem tax planning and estate planning advice and tax return preparation.

SMALL BUSINESS AND CLOSELY HELD CORPORATIONS PLANNING
The firm works with small business and closely held corporation owners on such issues as the most advantageous structure and form for their business, drafting business organization papers and corporate documents, and on tax and general business planning issues. The firm also counsels small business owners on the most tax efficient methods for transferring small business and closely held corporation interests to family members and/or key employees.

CHARITABLE AND TAX EXEMPT ORGANIZATIONS PLANNING
The firm counsels and assists clients in implementing gifting strategies to maximize the benefits of charitable giving for both the client and the charitable beneficiary. This may involve simply advising clients on alternative vehicles and charitable organizations that are available to them, or drafting and implementing family foundations and/or other organizations to accomplish a client's objectives.

RETIREMENT ACCOUNT PLANNING
In most likely the most misunderstood and least considered component of wealth preservation planning, retirement account planning, the firm assists individuals in making the difficult and necessary decisions regarding their personal retirement accounts. This involves analyzing the different options available for taking distributions from retirement accounts, the consequences of certain beneficiary designation choices, and putting together a retirement account strategy that in line with each individual's overall objectives and estate plan.

TAX PLANNING
The firm provides counsel on general individual and corporate tax planning issues. The firm's work in this area involves properly planning and structuring small businesses, small business retirement plans and other, more general, tax planning issues for both individuals and small businesses