Overview
Michael Arlein's practice includes a broad range of matters in the personal planning area, including estate and tax planning for individuals and families, estate and trust administration, all aspects of Surrogate's Court practice, including probate proceedings, will contests and guardianships, and planning for charitable giving and philanthropy.
Representative Matters
Estate Planning for Individuals and Families
Tax planning to minimize estate, gift and generation-skipping transfer taxes; preparation of wills and trusts, including marital trusts, insurance trusts, trusts for minors, dynasty trusts, charitable trusts, personal residence trusts, supplemental needs trusts, asset protection trusts, and grantor retained annuity trusts; preparation of health care directives and durable powers of attorney; matrimonial planning, including prenuptial and postnuptial agreements; asset protection planning; planning for retirement assets and closely-held businesses; planning using family limited partnerships, sales to intentional grantor trusts, split-dollar life insurance and other advanced techniques; international estate planning.
Estate and Trust Administration
Representation of executors and trustees in the administration of estates and trusts; planning for distributions and cash needs; preparation of estate and gift tax returns and fiduciary income tax returns; advice and representation in connection with Internal Revenue Service audits; termination and settlement of estates and trusts including preparation of fiduciary accounts and receipt and release agreements.
Surrogate’s Court Practice
All aspects of Surrogate's Court practice including probate proceedings, will contests, construction proceedings and guardianships.
Charitable Giving
Advice regarding philanthropy; creation of charitable trusts and foundations; income tax planning; representation of charitable entities in connection with estate and trust matters.