AREAS OF EXPERTISE

   I encourage the creative use of revocable living trusts to satisfy family and personal objectives, including the avoidance of probate expenses and, in most situations, the elimination or substantial reduction of federal estate taxes.

   My practice encompasses estate, gift and post mortem tax planning, including marital deduction and generation skipping planning, sophisticated gift planning, the use of so-called "estate freeze" techniques, family limited partnerships, limited liability companies, grantor retained income trusts, charitable remainder trusts, charitable lead trusts and irrevocable gift trusts, including so-called "crummy" trusts, generation skipping trusts and insurance trusts. I also handle elder law matters, "special needs" trusts, conservatorships (including "substituted judgment" proceedings) and guardianships.

   I am experienced in handling probate, testamentary trusts, LPS conservatorships, court probate conservatorships and guardianships.

   I have given lectures and seminars on estate planning to professional estate planning groups, accounting firms and meetings sponsored by various business, investment and community organizations. I have also published articles relating to estate planning matters and have held positions of responsibility in professional organizations devoted to my fields of expertise.