Wealth Transfer Taxation

At Lera Tiberini, we devote much of our estate planning practice to sophisticated estate planning techniques designed to minimize estate taxes. But, there’s an expression, “Don’t let the tax tail wag the dog.” Although the attorneys at Lera Tiberini are primarily known for their wealth transfer tax planning skills, we never lose sight of what is most important to the client: meeting the client’s objectives. Advanced estate planning can be overwhelming and end up tasting like a bad alphabet soup. Whether we are implementing an intentionally defective grantor trust (IDGT), a family limited partnership (FLP) or a grantor retained annuity trust (GRAT), our goal is to make sure you understand both the technical benefits and risks of your plan, as well as the practical effect upon you and your intended beneficiaries.

Lera Tiberini offers a full range of services related to wealth transfer taxation. Our attorneys are well versed in sophisticated high net worth planning involving lifetime gifting as well as the administration of large estates, including all related estate, gift, income and property tax planning issues. Our services include sophisticated irrevocable trusts, such as grantor retained annuity or uni-trusts (GRATS or GRUTS), generation skipping and dynasty trusts, grandchildren’s educational trusts, and other complex trust arrangements. Our work also includes preparation and review of federal estate tax returns (Form 706) and gift tax returns (Form 709), including audit representation.

We offer services in charitable planning, including charitable remainder and lead trusts, foundations and general contributions of liquid assets and other property.

We carefully consider entity formation (family limited partnerships, S-corporations and limited liability companies) as necessary for liability protection and centralized management.