PROFILE

Primarily engaged in the practice of estate planning, probate and estate administration.  Practice includes basic planning for modest, non-taxable estates, planning for moderately wealthy estates, and more complex planning for large estates.  Planning services include estate, gift and generation skipping transfer tax planning, including irrevocable trust planning; basic estate (non-tax) planning; charitable planning, including charitable trusts and private foundations; family limited partnerships; business succession planning; and asset protection planning.  Probate and estate administration services include independent administrations, dependent administrations, muniments of title, heirship determinations, and small estate affidavits.  Estate administration practice includes preparation and filing of federal estate tax returns (Form 706), trust management, wealth transfer management, trust combinations, and trust terminations.  Additional related services include federal estate and gift tax audit representation, preparation and filing of applications for recognition of exemption (Form 1023) related to private foundations, and preparation and filing of federal gift tax returns (Form 709).