Trusts and Estates
We advise high-net worth individuals and families on estate planning. Through thoughtful tax planning strategies, we aid our clients in achieving their family objectives in a tax-efficient manner. For many of our clients, their wealth includes interests in privately-held businesses or real estate. We advise our clients on structuring the ownership of their business, real estate, and other assets. We also advise our clients on asset protection strategies, including the use of wealth preservation trusts.
Estate planning is a multi-faceted discipline. In addition to working with our business, real estate, and other attorneys within our firm, we work collaboratively with our clients’ accountants, financial advisors, and other professional advisors.
Trust and Estate Administration
We advise trustees, trust advisors, trust protectors, executors, and other fiduciaries on trust and estate administration issues. We advise fiduciaries on resolving administrative challenges, such as ambiguities in the governing documents. We represent fiduciaries in judicial proceedings, as well as in non-judicial processes for resolving administrative issues.
We represent fiduciaries in estate settlement. We prepare federal estate tax returns, and we represent estates and trusts in connection with federal and state tax audits.
Over the past several years, New Hampshire has emerged as one of the leading states in which to create and administer trusts. As local counsel, we advise families and their attorneys looking to avail themselves of New Hampshire’s advantageous trust and tax laws. (For a summary of some of the advantages of New Hampshire trusts, see Todd D. Mayo, "New Hampshire Trusts.")
We advise donors on charitable giving, helping them fulfill their philanthropic wishes. We work with donors to design charitable remainder trusts, charitable lead trusts, and other planned gifts. We help charitably-minded individuals create public charities, private foundations, and supporting organizations.
Probate and Fiduciary Litigation
We represent trustees, executors, and other fiduciaries in controversies involving trusts and estates. We handle matters involving the interpretation, modification, and reformation of charitable and non-charitable trusts, and we represent fiduciaries and beneficiaries in matters involving claims of breaches of trust by fiduciaries. Our litigation attorneys have handled cases involving claims of undue influence, lack of capacity, and other challenges to the validity of trusts and wills.