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[Attorneys who practice in
this area] Wills, Trusts, and Estates group is led by senior partner, Paul H. Burnham. He is assisted by his partner, Glen J. Moore, and Ian R. Crawford and Robert A. Singewald, who are "of counsel", and, with respect to certain probate litigation matters, partner Mark R. Carta. While each client will have a primary relationship with one particular attorney, other members of the group are always available for support. Every significant document recommended to a client for signature will be reviewed by more than one attorney. We are dedicated to providing top quality service to our clients, and are pleased to meet with clients at any time at their convenience, whether within or outside normal office hours, and whether in the firm's offices or not. There is no minimum lead time before a meeting can be scheduled. All telephone calls are returned promptly. The group's practice can be divided into four areas: wills and estate planning, including all aspects of "elder law", the representation of the fiduciaries of decedent's estates, the representation of trustees and other fiduciaries (such as conservators and guardians), and the representation of beneficiaries in contested probate matters. In addition, there is significant interaction with the Business Practice Group in corporate succession planning. Wills and Estate Planning The group's approach is to identify and analyze three elements in our clients' estate plans. The first is the drawing of documents intended to take effect at death which set forth the client's wishes as to the disposition of his or her assets at that time. The second involves the determination of the best way to title assets and name beneficiaries so as to achieve the client's objectives. The third is to determine the extent, if any, that lifetime gifting will assist the client with achieving his or her objectives. Some of the firm's clients have situations so simple that only the first element is relevant, but in most cases all three elements need to be considered. We have prepared plans for individuals with estates exceeding $50,000,000, but certainly give to each client the care and individual attention his or her own situation requires. We will render estate planning services for anyone, regardless of the size or type of assets. We seek always to work with the client to determine what the client wants, and to find the way to achieve the client's objectives in the manner most comfortable for the client. We stress planning mechanisms that cause the client the least possible aggravation and which allow the greatest possible flexibility in implementation, without jeopardizing the objectives of the plan. We try to develop strategies which maximize tax savings while minimizing the client transaction and administrative costs. It is important to recognize that one's estate plan should be comprised of more than just a will and related trust instruments. Clients need to be advised in the preparation of documents appointing health care agents, powers of attorney, and conservators. We prepare these documents for our clients as part of their estate plans. Elder Law "Elder law" represents a growing part of our practice. We recognize the need for assisting our clients in planning for their future incapacity and in assisted living arrangements, whether in or outside of the home. We review their estate tax planning and long term care needs and assist clients by familiarizing them with the requirements surrounding Medicaid, Medicare and Social Security. We work closely with financial planners, accountants and insurance agents to provide an integrated approach. Decedent's Estates Our Estate Planning Group is extremely conversant with Connecticut probate court procedure and with most of the probate judges in lower Fairfield County. Our attorneys appear before these probate judges on a regular basis and have extensive hearing experience. Many of the estates we handle are of a size where a federal estate tax return is required. Through group member, Ian Crawford, we represent the fiduciaries of several New York estates. From time to time we assist Connecticut residents who are named fiduciaries in other jurisdictions, although always with the assistance of attorneys licensed to practice in such jurisdictions. We recognize that there is the element of grief in every decedent's estate administration. Clients are treated with the utmost respect and empathy throughout the course of the representation. In most situations the fiduciary is a surviving family member; it is sometimes therapeutic for the fiduciary to handle various items of the administration, but in other cases the fiduciary turns to us to handle virtually all matters. We have developed significant expertise in post-mortem planning, for the purpose of saving taxes as well as for the ultimate distribution of estate assets. Situations have developed where trusts funded through the death of one family member have been used in such a way as to achieve the long term aims of the survivors. Such aims may not have been contemplated at the time the wills and trusts were drawn but which, due to the flexibility incorporated within these documents, have been possible to implement. Trusts and Other Fiduciaries The firm represents a significant number of trusts and trustees of funded trusts. Services rendered include tax advice and tax return preparation, as well as general administration advice, including assisting with the fulfillment of all reporting requirements. While the firm does not provide investment advice, it has contacts with competent professionals who do. Further, a trust may play a role in the family financial plan as a business partner, real property owner, or lender. We are well versed in the not-always-obvious planning opportunities funded trusts provide. We have set up several complex gifting plans for our clients, some of which involve family limited and general partnerships, which have in some cases included trusts. These include grantor remainder trusts, qualified personal residence trusts (qprt), charitable remainder trusts (crat, crut), charitable lead trusts, and private foundations, many of which are presently funded. We have represented guardians, conservators, custodians and other fiduciaries, both in the planning stage and in connection with contested matters. Representation of Beneficiaries in Contested Situations Our firm has also experienced significant growth in helping clients who seek to challenge the conduct of fiduciaries. The forum can vary - most often these challenges are raised in the local probate court, but sometimes in the state court system. Group member, Mark Carta, who doubles as the firm's senior litigator, has extensive experience in this area, and is called in whenever necessary, although other group members are able to handle the more routine disagreements. Current matters of this nature now pending include a situation where a corporate trustee retained its own stock in the trust, to the substantial detriment of the beneficiaries, and a situation where the fiduciary distributed funds to herself, rather than to the trust which was entitled to receive these funds. Business Succession Planning Without a doubt the most rewarding service a trusts and estates lawyer can provide is to see a family business through a transition from one generation to the next. Lawyers practicing in this area have the expertise to obtain these results. The group members work closely with attorneys in the firm's Business Practice Group. Cross purchase agreements, buy-sell agreements, and corporate employment agreements are reviewed by our lawyers whenever possible to ensure that they dovetail with existing estate planning, or to determine if they warrant the revising of existing wills or trusts. Please read Paul Burnham's article "It may be time to review your Estate Plan" in the Articles section of our website.
Attorneys who practice in this area:
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