"IN THIS WORLD NOTHING IS CERTAIN BUT DEATH AND TAXES." -- BENJAMIN FRANKLIN, 1789

Estate Planning

We can help in estate planning from the simplest to the most complex estates. We represent a wide range of individual clients, from those having small business interests to executives of major corporations, as well as professionals and investors. We use a number of forms to increase efficiency, but our estate planning lawyers also focus on providing personalized attention to each of our clients, helping them to organize their estates in the manner that best suits them. Our clients' diverse property interests frequently call for our advice on transactions in multiple states or foreign countries. HCMP's estate planning lawyers carry out our commitment to combining up-to-date professional expertise and state-of-the-art technology to provide high-quality service promptly and efficiently.

Personal Lifetime Planning. Much of our time is devoted to the traditional aspects of will and trust document preparation. We listen to your desires, consider your assets, and analyze the impact of state and federal tax laws. Our general tax planning activities involve both individuals and businesses. Once the client-lawyer planning phase is completed, we draft the documents necessary to implement the plan, which may include the following:

• Wills (simple and complex, including those with trusts)
• Living trusts -- both revocable and irrevocable (including life insurance and charitable trusts)
• Prenuptial and postnuptial property agreements
• Durable powers of attorney
• Directives to physicians ("living wills")
• Instructions regarding anatomical gifts

We work closely with a number of HCMP's corporate clients to provide estate and related planning advice to senior corporate executives. Our lawyers team up when necessary to provide assistance in areas such as issuance of securities, mergers and recapitalizations, real estate transactions, and questions of international law.

Living Trusts. Living trusts (also known as revocable trusts) have become an important planning tool for many people. Our lawyers have extensive experience in the drafting, funding, and administration of living trusts. We routinely advise the trustees of such trusts in administrative matters during the lifetime of the person creating the trust. After the death of the person creating the trust, we provide advice in connection with the continuation or distribution of the trust.

Trust and Probate Administration. We represent personal representatives and trustees in connection with the initiation, administration, and supervision of trust, estate, and other related proceedings.Our work involves preparing pleadings for appointment of personal representatives; inventorying assets and liabilities; reviewing and analyzing possible income and estate tax planning options; preparing necessary accountings; transferring assets in estate distribution; and closing the probate administration. We often work closely with accountants in completing estate and gift tax returns. We also represent individual beneficiaries regarding their personal interests in trusts and estates.

Guardianship Matters. Should a guardianship proceeding become necessary to protect and manage the assets of a disabled person, we are fully experienced in the required court procedures and accountings, from inception through completion of the guardianship process.

For questions about wills or other estate planning services, please see our Tools and Common Questions sections.

Business Succession

Here's what we do. Our estate planning lawyers have strong backgrounds in business law and are uniquely suited to assist clients in their efforts to move family owned businesses and assets intact from one generation to the next.

Special consultations with other Professionals. We consult extensively with other lawyers, accountants, life underwriters and financial planners concerning matters relating to all aspects of personal planning.