Trust and Estates

In our trust and estates practice, we represent high net-worth individuals, professionals, and entrepreneurs in domestic and international estate, gift, and income tax planning, as well as estate and trust administration. Our services in this area include counseling clients to assure the efficient transfer of property to their beneficiaries. We provide legal services to personal representatives, executors, trustees, and beneficiaries on federal and state tax issues, including representation before taxing authorities, as well as probate courts.

A special focus of our practice is the representation of clients in international trust and estate matters, including representing non-U.S. citizens living and working in the United States for a period of time during their professional careers. We also administer estates of non-U.S. residents with property in the United States and represent these estates in probate proceedings and the preparation and filing of federal and, where necessary, state estate tax returns.

As part of our trust and estate practice, we provide the following, among other services:

  • Preparation of wills, and revocable and irrevocable trusts, including generation-skipping trusts,
  • Advice on U.S. estate tax implications of U.S. investments on foreign residents and decedents,
  • Advice on the U.S. estate tax implications of gifts and other transfers of property to and by foreign residents,
  • Pre-immigration planning for non-U.S. citizens relocating to the United States,
  • Preparation of various trusts, including life insurance trusts, unified credit shelter trusts, gifts, qualified terminable interest (QTIP) trusts, charitable remainder trusts and charitable lead trusts, personal residence trusts and qualified personal residence trusts, and grantor retained annuity trusts, grantor retained unitrusts, and qualified domestic trusts,
  • Preparation of U.S. estate tax returns in cooperation with qualified accountants, and
  • Representation of taxpayers in estate tax controversies.