Practice Areas

Trusts

Our Tax, Trusts, and Compensation Planning Section provides income tax and business planning for large and small businesses, and income tax and estate planning for individuals. Section attorneys continually deal with companies doing business in the Pacific Region, including the Commonwealth of the Northern Mariana Islands, Guam, Hawaii, and California. Our attorneys work regularly on multinational transactions and have extensive experience dealing with the interaction of international, federal, and local tax laws. The Section provides client service in a wide range of areas including the following:

• Real estate acquisition, ownership and development
• Formation, purchase and sale of business ventures
• Structuring business arrangements for maximum tax advantage (i.e. partnerships, corporations, joint ventures, LLC, LLP)
• Foreclosures and workouts (e.g., FIRPTA and other withholding tax issues)
• Foreign investment and operations in the U.S.
• U.S. investment abroad
• Equipment leasing
• SEC registration and reporting issues and compliance with Section 162(m)
• Tax-deferred transactions
• Tax-exempt organizations, particularly health care providers
• Estate and gift tax advice, generation skipping transfers, liquidity analysis and business succession
• Probate administration
• Trust formation, administration and litigation
• Charitable giving, structuring of charitable trusts
• Pre- and post-nuptial agreements
• Pension and profit-sharing plans for large companies, multiple employers, professional corporations and small businesses
• Welfare benefit funds, cafeteria plans, employee stock ownership plans, 401(K) plans, and executive compensation arrangements
• Litigation (e.g., income tax, general excise, real property, probate, trust, ERISA, COBRA)