We assist individual and corporate clients with their efforts to resolve estate, trust, or IRS-related disputes without setting foot into a courtroom. We utilize our experience with probate and surrogate courts to develop solutions to our clients’ most contentious issues.
We advise clients in numerous areas of dispute resolution, including the following:
Some states allow trustees and beneficiaries, if in agreement, to modify irrevocable trusts without going to court. We draft such agreements in compliance with the relevant state law.
Trustees or beneficiaries can petition a court to modify or terminate a trust, and we represent individual or corporate fiduciary clients in court to obtain the client’s desired outcome.
Families are sometimes unable to resolve disputes that arise in regard to aspects of their wealth and its proper management or distribution. Such disagreements can occur within or outside the context of a trust or estate administration. Should these disputes rise to the level of litigation, even if the owner of the assets has not passed away, we can help the client manage the situation or represent them in court.
"Decanting" refers to the transfer of assets from one trust to another, which has the effect of changing the terms of the use of trust assets, even if the trust is irrevocable. Whether or not decanting is available for any particular trust depends upon the terms of the trust and state law. Our attorneys review trusts to determine whether decanting is available, and draft the new trusts to which the assets are decanted.
If the trust instrument is unclear, or there is (or could be) a disagreement between beneficiaries or between beneficiaries and the trustee, we can petition the court for construction of terms or other guidance. Through this process, we can put the matter to rest without opening up the trustee to liability for its actions.
We represent defendants and plaintiffs regarding the validity of wills or trusts based on incapacity, undue influence, or other legal bases for invalidating a will or trust.
If a trust or estate is subject to court supervision or does not provide for successor or substitute trustees, we can petition the court on behalf of trustees or beneficiaries seeking to change trustees. Such actions can include suits on behalf of trustees to defend against trustee removal, or petitions for removal for cause on behalf of a beneficiary.
There are many situations where a guardian of a person or their property may be needed or desired. A parent of an adult disabled child may desire continued management of the child’s property and benefits. A minor child may inherit outright assets that cannot be reached and managed without a court-appointed guardianship. An incapacitated parent who has not executed a power of attorney may need a court-appointed guardian. We regularly advise clients in this area of law, assisting with simple and disputed guardianship proceedings.
Beneficiaries may need our assistance to protect their rights with respect to a trust or estate. This may begin with requesting copies of trusts from a trustee and proper accounting, but could lead to litigation against a trustee regarding proper management and distribution of a trust.
We represent corporate and individual trustees and executors with respect to all legal issues that may arise and can be resolved through the courts.
Regardless of whether we have prepared the estate or gift tax return, we can represent clients before the IRS on gift and estate tax audits and appeals.
Occasionally a client will want to request the option of the IRS before completing a transaction, or request relief from the IRS for an action in the past that has not yet been brought to the attention of the IRS. For these purposes and others, we file for private letter rulings on behalf of our clients.