Contracts and Business Transactions

SHAREHOLDER & DIRECTOR

Michael directs the Estate Planning and Trust & Estates Division of the firm, guiding clients through each step of the Estate Planning and Trust and Estate Administration process. Michael provides experienced counsel to business owners by assisting with the implementation of succession plans which minimize the impact of estate, gift and generation skipping taxes on business assets. Michael is frequently called upon to act as a Fiduciary Trustee or Executor for his clients to ensure that their estate planning goals are accomplished. Michael serves as an Adjunct Professor at the University of New Hampshire Franklin Pierce School of Law , a position he has held for 25 years, teaching courses such as Wealth Transmission Taxes, Wills, Trusts and Estates and Estate Planning.

Michael’s estate planning practice includes the use of Spousal Lifetime Access Trusts (SLATs), Family Limited Liability Companies, Grantor Retained Annuity Trusts (GRAT’s), Intentionally Defective Grantor Trusts (DGT’s/IDIT’s) and gifts and sales thereto, Qualified Personal Residence Trusts (QPRT’s), Cottage preservation Trusts, Charitable Remainder Trusts (including CRAT’s, CRUT’s and MINCRUT’s), Charitable Lead Trusts (CLT’s), Charitable & Family Foundations, Marital and Credit-Shelter Trusts (including “Marital Bequests”, “Q-TIP Trusts” and “General Power of Appointment Marital Trusts”), General Power of Appoint or QTIP Disclaimer Trusts , Irrevocable Life Insurance Trusts, Qualified Domestic Trusts (QDOT’s) for non-U.S. citizens, Generation Skipping Trusts (GST’s) and Special Needs Trusts.