Our estate planning practice is focused on helping our clients develop the optimum structure for transferring wealth to their children and/or grandchildren. Because of the enormous changes recently enacted to the federal estate tax laws, these transfer issues have become especially acute. In addition to drafting trusts with terms appropriate for limiting the flow of wealth to children and grandchildren, our approach to these issues often involves educating younger generations about financial and estate planning concepts and working with entire families to crystalize their estate planning goals and develop their philanthropic interests.

Our estate planning attorneys have experience not only in preparing "basic" estate planning documents such as wills, revocable trusts, and powers of attorney, but also have considerable experience in the following areas:

• Estate planning techniques such as Grantor Retained Annuity Trusts (GRATs), Charitable Remainder Unitrusts (CRUTs), Qualified Personal Residence Trusts (QPRTs) and installment sales to "defective" grantor trusts.

• Asset value discounting techniques, such as fractional interest discounts and discounts generated through use of limited liability companies (LLCs) and family partnerships (FLPs).

• Business succession planning.

• Planning for distributions of retirement benefits.

• Asset protection planning through use of domestic and offshore vehicles.

• Prenuptial agreements.

• Fiduciary and domestic relations litigation.

• Exempt organizations and charitable planning.