Our practice is:

     (i)     40% estate tax planning;

     (ii)    40% asset protection planning; and

     (iii)   20% income tax planning. 

Estate tax planning is different than "estate planning": estate planning determines "who gets what".  By contrast, estate TAX planning determines the value of what is passed to your heirs.  In estate tax planning we use the tools Congress has provided - family limited partnerships, GRATs (grantor retained annuity trusts), private annuities, SCINs (self-canceling installment notes), qualified personal residence trusts, etc - to pass value on to the heirs at reduced value.

       In income tax planning we use the tools which Congress has provided - retirement plans and charitable structures - to reduce income taxes, provide for retirement and support worthy causes. 

       Note that the same structures used for tax planning also have creditor protection benefits. For example, a qualified personal residence trust reduces the value of the principal residence for estate tax purposes; it also reduces the attractiveness of the equity in your home to a future creditor.

       Our practice is primarily based on referrals from CPAs, secondarily from other lawyers, financial planners and clients.