I have specialized in estate planning and administration for over 40 years, 32 of which were spent as a Partner at several large international law firms, where I advised high net worth clients on a variety of tax, property and fiduciary issues. I also previously served for several years as Vice President and Head of Trust and Estate Administration for the Arizona affiliate of Chicago-based Northern Trust Corporation.
I have extensive experience in all aspects of estate, gift, generation-skipping transfer and income tax planning for trusts and estates. I am highly regarded for my experience in advising corporate fiduciaries and high-net worth clients, and have earned a reputation for my skill in tax and retirement planning, and for my success in contested matters before the IRS and in the Courts.
I have handled matters related to estate and income taxation of distributions from retirement plans, the use of disclaimers for post-mortem tax planning, estate planning for international clients and sophisticated estate plan drafting. My experience includes:
Representing executors, trustees and beneficiaries in controversies over personal trusts and decedents’ estates.
Establishing family limited partnerships and limited liability companies, grantor retained annuity trusts and qualified personal residence trusts.
Sales to intentionally defective grantor trusts.
Establishing multi-generational transfer tax exempt trusts, private annuities, self-cancelling installment notes and split dollar and other life insurance plans.
Philanthropic planning, including charitable lead and remainder trusts and the creation and operation of private foundations.
Wealth protection planning.
Representing taxpayers before the IRS and in Tax Court.
Preparation and advice on pre-marital agreements.
Post-death estate & trust administration. Including probate proceedings.
I also advise the owners of closely held businesses in matters related to their operation, sale, valuation, taxation, reorganization, succession and transfer.